Dissertations / Theses: 'National accounting'

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Simon, Sandrine. "Sustainability, national accounting, and the environment." Thesis, Keele University, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.388356.

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Grazioli, Francesco Saverio. "Three Essays on Financial Accounting." Electronic Thesis or Diss., Jouy-en Josas, HEC, 2023. http://www.theses.fr/2023EHEC0001.

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Trois chapitres sont inclus dans ma thèse. Ces trois chapitres concernent l'interaction entre les politiques de sécurité nationale et le comportement des entreprises. Le premier chapitre se concentre sur l'investissement des entreprises. Le deuxième chapitre examine le comportement des analystes financiers. Le troisième chapitre étudie les échanges d'informations sur le marché de la dette souveraine. Cette thèse apporte un nouvel éclairage sur les conséquences de cette politique pertinente mais inexplorée
Three chapters are included in my dissertation. These three chapters concern the interplay between national security policies and corporate behavior. The first chapter focuses on corporate investment. The second chapter examines financial analysts behavior. The third chapter investigates information exchanges within the sovereign debt market. This dissertation sheds new light on the consequences of this relevant but unexplored policy area

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Bordt, Michael. "Improving Convergence and Aggregation in National Ecosystem Accounting." Thesis, Université d'Ottawa / University of Ottawa, 2017. http://hdl.handle.net/10393/35826.

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The Sustainable Development Goals (SDGs) express the commitment of countries to integrate ecosystem and biodiversity values into national planning. The System of Environmental-Economic Accounting – Experimental Ecosystem Accounting (SEEA-EEA) is an emerging international standard measurement framework for national ecosystem accounting. The international official statistics community proposes the SEEA-EEA as a means of integrating ecosystem and biodiversity values into national planning by providing guidance on measuring ecosystems and their contribution to the economy. Implementation of such a common measurement framework requires agreement among diverse ethical perspectives, disciplines, national contexts and roles on what to measure, how to measure it and how to interpret those measures to support a common policy direction. This thesis asks the question: If the aim is to provide guidance to countries on integrating ecosystem and biodiversity values into national planning, how could one foster convergence on a common national ecosystem accounting framework that is sufficiently comprehensive to capture the important linkages between ecosystems and human well-being, sufficiently convergent to be accepted by diverse perspectives, sufficiently rigorous for national official statistics, sufficiently consistent to allow for time-series and international comparisons and sufficiently feasible to be affordable for national governments to implement and maintain? To address this broader question, this thesis investigates the sources of divergence in national ecosystem accounting and develops tools to assess and to foster convergence. To accomplish this, I focussed on the following four research questions in four separate papers: 1. How should we think about ecosystem measurement if the aim is comprehensiveness, practicality, and convergence? [Chapter 2] This ethical analysis concludes that for ecosystem accounting to be universal, it needs to explicitly and simultaneously address broad human values, long time-frames, and the concepts of Critical Natural Capital and precaution. 2. What approaches to ecosystem accounting have already been developed and are they sufficient? [Chapter 3] This review of 16 state-of-the-art frameworks finds that none addresses all requirements for convergence on a common national ecosystem accounting framework. Collectively, they provide insufficient guidance on ecosystem classification, measurement in general, delineating Critical Natural Capital, incorporating broad human values and measuring statistical uncertainty. 3. Where is the divergence of values and preferences within the broader community of practice (researchers, users, analysts)? [Chapter 4] This cluster analysis of a survey of 131 expert stakeholders in national ecosystem accounting revealed agreement on the need for broadening the scope, addressing multiple decision contexts and furthering the development of national ecosystem accounting. The most important divergence issues in this community of practice were attributed to different ethical perspectives and differences in interpretation of core concepts. 4. Are current classifications of ecosystems and ecosystem services sufficient for national ecosystem accounting? [Chapter 5] This meta-analysis integrates nine comprehensive ecosystem assessments. It concludes that the lack of rigour in current classifications impedes consensus on aggregating information on “Which ecosystems produce which services?” and therefore current approaches are insufficient for national ecosystem accounting. I suggest an improved ecosystem classification for future studies. In the concluding chapter, I present a synthesis of research arguments and findings of the previous four chapters. The main outcome of this research has been not only the specific findings of the individual chapters, but also the development of a normative and empirically-supported toolkit to improve convergence and aggregation in future national ecosystem accounting frameworks: - Four normative criteria to assess frameworks and to incorporate into future designs and revisions, - A critical comparative assessment of current frameworks, - An empirically supported analysis of the preferences of the community of practice, and - A systematic approach for determining priority ecosystems and services for national ecosystem accounting. This thesis concludes that national ecosystem accounting can be a valuable tool for national planning. The approaches suggested can be applied to establishing a constructive national dialogue on national environmental priorities, to provide evidence to inform those priorities and to apply this evidence to support common policy platforms. However, care must be taken in its implementation to minimize the inherent risks of oversimplification and homogenization of the diverse stakeholder and scientific perspectives.

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Everett, Jeffery Stephen. "Accounting, auditing and accountability in Canada's national parks." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2001. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp05/NQ64860.pdf.

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Ovsyuk, Nina Vasylivna, and Anastasia Nikolaevna Kovalenko. "Investment property accounting by national and international standards." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53926.

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1. National Accounting Regulation (Standard) 32 "Investment Property": Order of the Ministry of Finance of Ukraine dated 02.07.2007 № 779. URL: https://zakon.rada.gov.ua/laws/ show/z0823-07#Text. 2. International Financial Reporting Standard 40 "Investment Real Estate". URL: https://zakon.rada.gov.ua/laws/show/929_026#Text.
The paper studies the importance of investment property accounting at the enterprise. The purpose of research is definition of essence of an investment real estate in the national and international standards.
В роботі досліджено важливість обліку інвестиційної нерухомості на підприємстві. Метою дослідження є визначення сутності інвестиційної нерухомості в національному та міжнародному стандарті.

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Isojärvi, J. (Jussi). "The influence of national culture on management control systems." Master's thesis, University of Oulu, 2014. http://urn.fi/URN:NBN:fi:oulu-201411121985.

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This master’s thesis aims to point out if national culture has an influence on the use of management control systems. The focus in on studying possible differences found in cultural attributes between Finland and USA. Identified differences are then compared against differences found in management control systems and practices used in these two countries. Geert Hofstede’s original typology of four cultural dimensions is utilized as a basis for identifying and interpreting cultural differences between Finland and USA. Cultural dimensions which are used to identify cultural differences include power distance, individualism, masculinity, and uncertainty avoidance. Management control alternatives are examined by dividing them into four groups: results controls, action controls, personnel controls, and cultural controls, based on the work of Merchant and Van der Stede. The study presents assumptions between possible relations of cultural attributes and the control alternatives. The empirical part of the study was conducted in spring 2014. In order to give the thesis a Finnish view of American culture, four Finnish individuals, who all have worked in the United States for two years or more, were interviewed. The interviews focused on perceptions made at work in US organizations. The interviewees were inquired of their experiences considering differences in national culture, and differences identified between management practices between Finland and USA. Findings from the interviews are then compared against Hofstede’s cultural dimensions, in order to see if a correlation to Hofstede’s results can be identified. Management control alternatives are discussed in the light of the findings, in order to point out whether differences in management control practices are visible. Based on the results it can be stated, that the influence of national culture is visible when comparing management control systems used in Finland and USA.

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Alshehabi, Ahmad. "The impact of national culture and institutions on goodwill-impairment practices across IFRS-adopting nations." Thesis, University of Birmingham, 2016. http://etheses.bham.ac.uk//id/eprint/6729/.

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This thesis investigates the factors that influence the magnitude of goodwill impairment losses as well as the value relevance of these losses using a sample of 2,466 companies, drawn from 17 countries in which IFRSs have been made mandatory for all their domestic listed companies. The study period is 2007-2013 and includes 14,898 firm-year observations. The results obtained from the Tobit regression analysis involving variables drawn from agency/positive accounting theory, Hofstede’s theory of culture, as well as different theoretical institutional models, reveal that goodwill-impairment amounts are not only driven by economic factors and managerial reporting incentives, but also by country-specific factors, such as cultural and institutional variables. The results also confirm that the strength of the equity market is still the single most influential factor contributing not only to differences in accounting practices but above all, to differences in institutional quality between countries. The results of a K-means cluster analysis reveal that there are two groups of countries, corresponding to strong equity-outsider and weaker equity-outsider clusters. By comparing the relative associations between goodwill-impairment amounts and economic factors and managerial reporting incentives across these two institutional clusters, estimation results reveal that firms in the strong equity-outsider cluster have recorded goodwill-impairment losses that are, on the one hand, strongly associated with economic factors, and on the other hand, weakly associated with managerial reporting incentives. Further analysis also showed that while results for the pooled sample did not indicate that goodwill impairment losses were value relevant this was not the case for firms in the strong equity-outsider cluster, which have recorded impairment losses that are, on average, more relevant and more timely than those recorded by firms in the weaker equity-outsider cluster.

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Friedman, Rebecca E. "National Culture and Internal Control." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/738.

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How does National Culture impact the Financial Risk of a company? To begin answering this question, it is important to look at culture and risk. By understanding the opponents of both, through analysis of cultural aspects as well as cultural theory, it is shown that the National Culture effects the financial representation of a company. This has a very strong effect on Multinational Companies that must balance the culture of their headquarters with that of their regional locations.

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Zambon, Stefano. "Essays on locating accounting in its national context : the case of Italy." Thesis, University of London, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.271160.

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Harradine, D. "Accounting for negotiated order : a case study of a National Health Service hospital." Thesis, Nottingham Trent University, 2007. http://irep.ntu.ac.uk/id/eprint/9634/.

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Hopwood (1979) made the call for accountancy research to explore the importance of accounting to our understanding of organisations and society. This call has been the basis for this work in that the author has striven to find a way to understand accounting's role in a particular organisation's story. Only by exploring the organisation's story over a considerable time period, a time-span of fifteen years, and in detail has this been achievable. The research has been an ethnographic study based on considerable empirical evidence in a complex public service organisation: the King Charles Hospital Trust. The project has utilised experiences from the workplace and applied considerable rigour to the validity of the data and to its interpretation through grounded theory supporting the recommendation of Parker (1997). It is suggested that this work offers a template for accounting research in public sector organisations to explore the call made by Hopwood. Rahaman and Lawrence (2001) identified the lack of application of the concept of negotiated order as a way of exploring accounting in public sector organisations. This study has adopted this approach to explore the importance of accounting to the modem public service organisation. This project offers a clear contribution to the literature concerning the contribution of accounting to the modem organisation. Firstly the study builds upon existing studies in the area of the role of accounting in organisations and society and utilises the underused negotiated order perspective for the examination. Secondly, the fundamental contribution of the study, is that it develops the concept of the synergistic accounting negotiated order resource which can be used by actors within the organisation to influence the negotiated order of that organisation. This resource is a compendium of roles of accounting and their associated discourses. It is the finding of this study that in the modem organisation position within a negotiated order is enabled with the use of this resource.

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Atchley, Curtis W. "Using the Logistic Regression Statistical Test to Determine Which of the Forty National Credit Union Administration's Mandated Financial Ratios are Good Predictors of Credit Union Failures." Thesis, Northcentral University, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10934138.

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Credit unions, much like banks and other financial institutions, provide financial services to their customers. Although the financial services provided to customers by both credit unions and banks are similar, the method by which these institutions operate are completely different. Banks are for-profit institutions and can freely operate much like other for-profit entities with the objective of generating profit. Credit unions operate as non-profit institutes and are bound to the regulations as defined by the Credit Union Act of 1934. This act stipulates that because credit unions can operate as non-profit institutions, they can only provide financial services to its owners, or otherwise known as members, and credit unions can only generate income via the financial services provided to those members. Due to this income generating limitation, credit unions must be very careful to avoid downward financial trends because resources are limited to reverse these downward trends. As such, the National Credit Union Administration mandates that 40 financial ratios must be created by all reporting credit unions to monitor their financial health; however, even with these 40 financial ratios being monitored, credit unions are still failing. Therefore, a quantitative study was created where logistic regression was used to determine which of the 40 financial ratios were statistically significant in predicting those credit unions that had actually failed. The objective of this study was to identify which of these 40 financial ratios had the potential of being good predictors of credit union failures. If a specific list of financial ratios could be developed, this could be a valuable tool in identifying credit unions with downward trends and allowing corrective actions to be implemented early enough to prevent these distressed credit unions from failing.

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Daesch, Nanci. "Identifying the finance skill sets needed for a large multi-national agricultural company agricultural company." Thesis, Kansas State University, 2013. http://hdl.handle.net/2097/35238.

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Master of Agribusiness
Department of Agricultural Economics
Allen M. Featherstone
The world is an ever-changing place with many demands on both companies and their employees. Finance individuals in a large multi-national company also have many demands placed on them as they grow and develop with the companies in which they work. A detailed analysis was performed on one large multi-national company in the agriculture sector to determine: 1. a framework to assess the skills that finance individuals need, 2. the desired skills and needs of the finance organization, 3. a current assessment of finance experiences and skills, and 4. the gaps between the current state and the desired skill level state. Although there are a number of criteria and competencies that can be used for assessment, this thesis focused on the critical skills and experiences for two key areas: 1. accounting and technical skills, and 2. analytical and business acumen skills. Skill set levels were measured at three criteria levels: Basic, Intermediate and Advanced. The desired state of the organization and the current state of the organization was defined and mapped on a Skill Set Grid and gaps were identified. When looking at the results, the data indicate that Company XYZ has several areas to explore further and refine. There were many gaps in the current state of the skill sets versus the desired state of the skill sets in both the areas of accounting and technical skills and analytical and business acumen skills. Further, the analytical and business acumen skills were significantly in need of further improvement. In addition, several areas of further refinement could occur that would further enhance the use of this skill assessment methodology. However, both the company and the employees who received feedback valued the information developed in this process.

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Beck, Richard Alan. "Retention and dropout rates for a sample of national higher certificate students in the school of accounting." Thesis, Nelson Mandela Metropolitan University, 2011. http://hdl.handle.net/10948/1408.

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Higher Education retention rates in South Africa are among the lowest in the world. At the Nelson Mandela Metropolitan University, a trend has been noted for National Higher Certificate (NHC) students within the Faculty of Business and Economic Science’s School of Accounting. Dropout rates have increased and graduation rates have declined for students studying NHC programmes. Retention and dropout studies have rarely been undertaken for accounting students in higher certificate or diploma programmes, which provided the motivation for this study. The study aimed to determine the dropout and retention rates of NHC students and to identify the demographic and other characteristics of dropout students relative to those who persist with their studies. Furthermore, the study identified potential barriers to academic success in the sample. An exploratory descriptive research approach was adopted to achieve the general and specific aims of the study. Data were obtained from Management Information Services about NHC dropout students and students continuing with their studies for the period 2005 to 2009. Furthermore, information was gathered for separate samples from a Language Questionnaire and the Learning Enhancement Checklist (LEC) regarding barriers to student success. High dropout rates were found in that more than half of the students dropped out. Correspondingly, the retention rates were low. The findings for the gender, cultural and language groups were interesting but no definitive conclusions could be reached regarding trends related to student dropout and retention in relation to these biographical variables. Performance in Financial Accounting I and II yielded interesting trends. Students at risk for dropping out obtained a mark of 50 percent or less on average for Financial Accounting I and 40 percent or less for Financial Accounting II. The analysis conducted to determine barriers to student success revealed that students did not prepare adequately for lectures; experienced certain difficulties in lectures, tests and VIII exams; found it difficult to manage their studies and time; and experienced financial and psychological problems. The findings of the study can be used to identify students who might drop out at an early stage. Furthermore, the findings can guide the nature of the development and support that NHC students need to succeed. The limitations of the study are noted and suggestions are made for further research into the factors related to student dropout and retention in the field of accounting.

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El-Sharkawy, Mosaad M. "The location decision of the multinational corporation and the national tax accounting system : the case of Egypt." Thesis, University of St Andrews, 1989. http://hdl.handle.net/10023/2915.

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Foreign direct investment has attracted many researchers and scholars. In Egypt, this topic has been discussed and debated by economists, the People's Assembly and Cabinet Ministers since the President of the Republic declared the adoption of the policy of economic openness "Al-Infitah" in June 1974. This new economic approach aimed to encourage the inflow of foreign capital into Egypt in an attempt to solve the mounting problems of the Egyptian economy, mainly growth of the population, shortage of foreign exchange, and persistent deficit of the balance of payments. The main purpose of this study has been to investigate the impact of the Egyptian Tax Accounting System on the foreign decision to invest in Egypt. The main concentration is on the general tax principles applied to foreign corporations in Egypt, the impact of tax incentives, in general, on the inflow of foreign capital into Egypt, the key tax and non-tax problems encountered by foreign investors in Egypt, and the main tax and non-tax motives for investment in Egypt. The findings of this study and the insights gained about the nature of foreign investment in Egypt, provide the basis for some recommendations and suggestions for the effective implementation of the "Open Door" policy declared by the government for the purpose of attracting foreign investment.

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Lindmark, Magnus. "Towards environmental historical national accounts for Sweden : methodological considerations and estimates for the 19th and 20th centuries." Doctoral thesis, Umeå universitet, Institutionen för ekonomisk historia, 1998. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-61872.

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New questions in a changing economy demands development of both contemporary and historical national accounts. One such question concerns economic and environmental relationships. From a national accounting perspective this issue has been approached in terms of environmental accounting. The aim of this study is to investigate how proposals for integrated environmental and economic accounting can be used for an extension of the Historical National Accounts for Sweden and for examining the long-term relationship between economic growth and environmental degradation and resource depletion. This issue is approached through methodological considerations and estimates of iron ore and timber depletion and discharge of pollutants. The conclusions are that it is possible to construct environmental historical national accounts, but that the lack of historical data and theoretical difficulties cause a high level of abstraction and other problems concerning the series. The empirical investigations show that the 19th century can be considered a period of depletion intensive growth. Furthermore, there seems to be evidence of a correlation between changes in the natural resource net prices and previous periodizations of Swedish economic development. Concerning pollutants, the analyses shows an increase of the aggregated discharges until the late 1960s. However, the pollution intensity of growth has fallen throughout the period, possibly in a pattern of long trend periods.
digitalisering@umu

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Kantola, H. (Hannele). "Management accounting change in public health care." Doctoral thesis, Oulun yliopisto, 2014. http://urn.fi/urn:isbn:9789526204680.

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Abstract The aim of this dissertation is to analyse the process of change in management accounting in public-sector health care. The change is examined through the implementation of a nationally homogeneous Diagnosis Related Grouping (DRG) system. The DRG system is used to classify health-care diagnoses into groups for service productisation and pricing. The system has been proposed as a solution for cost accounting and budgeting. The practical motivation of the dissertation is to analyse the embedding of change in organisations´ practises. The theoretical motivation of the dissertation is to extend the investigation of change by analysing the process of implementation of a nationally homogeneous system. The research data comprise 39 interviews conducted between 2006 and 2011 with hospital district representatives, the representatives of the company managing the DRG system, the DRG system supplier, and the representatives of the National Institute for Health and Welfare and the Association of Finnish Local and Regional Authorities. In addition to interviews, the data consists of participative observations, telephone inquiries, and newspaper articles. This dissertation consists of four essays that analyse the data through the lens of two theories: the Actor Network (ANT) and Institutional theory (NIS). The results indicate how the use of multiple theories (ANT ja NIS) as a methodology enriches and extends the insight into the change process in management accounting. For instance, the analysis of the homogeneous use of the DRG system, without investigating the practices of actors by making use of the ANT, the results could have been different in this respect. Especially, this dissertation indicates how important it is that actors’ actions are also examined in the processes of change in the implementation of public-sector management accounting systems. The idea for the DRG system was introduced to Finland almost twenty years ago. However, the results indicate that it has spread very slowly. According to earlier research, an institutional environment is considered to exercise pressure on organisations in order to make them adopt new practices that are homogeneous with other institutional practices. There is indirect pressure in decentralised health care in Finland, though its power for change is weak. This dissertation shows how the decentralisation of responsibilities in large-scale institutions, such as the health-care system in Finland, also slows down and decentralises reforms. As institutional power becomes weaker, the power of organisations to promote things seems to grow stronger, however
Tiivistelmä Tämän väitöskirjatyön tarkoituksena on analysoida johdon laskentatoimen muutosprosessia julkisen sektorin terveydenhoidossa. Muutosta tarkastellaan kansallisesti yhtenäisen diagnoosiperustaisen ryhmittelyjärjestelmän (Diagnosis Related Grouping, DRG) käyttöönottoprosessin kautta. DRG on järjestelmä, jossa luokitellaan terveydenhoidon diagnoosit ryhmiin palvelujen tuotteistusta ja hinnoittelua varten. Järjestelmää on esitetty ratkaisuna kustannuslaskentaan ja budjetointiin. Väitöskirjatyön käytännön motivaationa on analysoida muutoksen asettumista organisaatioiden käytäntöihin. Väitöskirjatyön teoreettisena motivaationa on laajentaa muutostutkimusta tarkastelemalla kansallisesti yhtenäisen järjestelmän käyttöönottoa. Tutkimuksen aineisto koostuu 39 haastattelusta, joita on kerätty vuosien 2006 ja 2011 välillä. Tutkimuksessa on haastateltu sairaanhoitopiirien henkilökuntaa, DRG-järjestelmän hallinnoiman yhtiön edustajia, järjestelmän toimittajaa, Terveyden ja hyvinvoinnin laitoksen sekä Kuntaliiton edustajia. Aineisto sisältää haastattelujen lisäksi osallistuvaa havainnointia, puhelinkyselyjä sekä lehtiartikkeleita. Tämä väitöskirjatyö koostuu neljästä esseestä, joissa analysoidaan aineistoa kahden eri teorian, toimijaverkostoteorian (ANT) ja institutionaalisen teorian (NIS), avulla. Tulokset tuovat esille, kuinka kahden teorian (ANT ja NIS) metodologinen käyttö rikastuttaa ja laajentaa näkemystä johdon laskentatoimen muutosprosessista. Esimerkiksi analysoitaessa DRG-järjestelmän yhtenäistä käyttöä tutkimatta toimijoiden toimintaa toimijaverkostoteoriaa hyödyntäen, tulokset voisivat tältä osin olla erilaiset. Erityisesti tämä väitöskirjatyö osoittaa, kuinka tärkeää julkisen sektorin johdon laskentajärjestelmien käyttöönoton muutosprosessia tutkittaessa on tutkia myös toimijoiden toimintaa. Idea DRG-järjestelmästä esitettiin Suomessa melkein kaksikymmentä vuotta sitten. Tulokset osoittavat kuitenkin, että sen leviäminen on ollut hyvin hidasta. Aikaisempien tutkimusten mukaan institutionaalisen ympäristön katsotaan painostavan organisaatioita, jotta ne ottaisivat käyttöön uusia menetelmiä, jotka ovat yhdenmukaiset muiden institutionaalisten käytänteiden kanssa. Suomen hajautetussa terveydenhoidossa esitetään epäsuoraa painetta, mutta sen voima muutokseen ei ole vahva. Väitöskirjatyö tuo esille miten suurien instituutioiden, kuten Suomen terveydenhoidon, vastuun hajautuessa myös reformit hidastuvat ja hajautuvat. Institutionaalisten voimien heikentyessä organisaatioiden voima ajaa asioita näyttää kuitenkin vahvistuvan

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Ferreira, Carla Maria Marques Pereira. "Harmonização contabilística no sector público: constrangimentos na adopção das IPSAS." Master's thesis, Instituto Superior de Ciências Sociais e Políticas, 2014. http://hdl.handle.net/10400.5/6552.

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Tese de Mestrado em em Administração Pública - MPA, especialização em Administração Pública
Com o Memorando assinado com a TROIKA em 2011, o Governo assumia “estender a adopção a toda a Administração Central o Plano Oficial de Contabilidade Pública, o que permitirá a integração das três vertentes da contabilidade – a orçamental, a patrimonial e a analítica – e assim conhecer com maior rigor a situação orçamental e patrimonial das entidades públicas, assim como conhecer os custos dos bens e serviços produzidos.” A implementação de práticas uniformes e comparáveis em base de acréscimo para todos os sectores da Administração Pública é crucial para a harmonização dos sistemas contabilísticos de acordo com as Normas Internacionais de Contabilidade do Sector Público. A presente dissertação pretende abordar o impacto da aplicação das International Public Sector Accounting Standards (IPSAS) no Sector Público Administrativo e, particularmente, identificar as consequências dessa implementação na Contabilidade Pública e as possíveis mudanças que poderão ocorrer na Contabilidade Nacional. A investigação efectuada no âmbito deste trabalho pretende apontar os factores facilitadores ou de entrave à aplicação das IPSAS na Administração Pública Portuguesa. A análise centrou-se nas normas internacionais existentes, na situação actual das Administrações Públicas e na opinião de especialistas na área da contabilidade.
With the Memorandum signed with the TROIKA in 2011, the Government took "extend adoption to any Central Administration the Official Public Accounts, which allow the integration of the three aspects of accounting - the budget, the sheet and analytical - and so know more accurately the budgetary and equity of public entities, as well as meet the costs of goods and services produced." The implementation of uniform and comparable practices on an accrual basis for all sectors of the public administration is crucial to the harmonization of accounting systems in accordance with the International Public Sector Accounting. This thesis aims to address the impact of the implementation of International Public Sector Accounting Standards (IPSAS) and the Public Sector, particularly the consequences of this implementation on Public Accounts and hence what changes may occur in the National Accounts. The research undertaken aims to identify the facilitating or hindering factors concerning the implementation of IPSAS in the Portuguese Public Administration. The analysis focuses on existing international standards, the current situation of the Public Administrations and on the opinion of experts in the field of accounting.

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Baboojee, Beerson. "Improving service delivery through changing from cash to accrual accounting : lessons for South Africa based on a cross-national study." Thesis, Stellenbosch : Stellenbosch University, 2011. http://hdl.handle.net/10019.1/21197.

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Thesis (MDF)--Stellenbosch University, 2011.
ENGLISH ABSTRACT: The study undertakes an extensive literature review and analysis of the South African Government’s venture towards adopting accrual accounting in the national and provincial spheres of government. The venture is benchmarked against similar ventures of New Zealand, Australia and the United Kingdom. The experiences of other countries are used only to the extent needed to shed further light on certain issues and do not constitute a meaningful portion of the study. The study examined whether the accruals basis of accounting will increase the value of the system of accounting in the broader strategy to improve service delivery in the national and provincial spheres of government in South Africa. Two subsidiary issues are also examined: whether the departments are ready and able to cope with a change to accrual accounting in the foreseeable future; and the risks inherent in the change The main observations of the study are that the Government of South Africa (GoSA) faces a serious service delivery crisis. The government has identified that a broad package of reforms, including an improved system of accounting, is needed to address the service delivery dilemma. The change from the current modified cash to the accruals basis of accounting in the national and provincial spheres of government forms part of this solution. The change to accrual accounting is aimed at producing additional and more sophisticated information that will be used to improve decision making and ultimately the quality and cost of government services. This move is consistent with the requirements of the PFMA, which requires the government’s accounting system to operate within the GRAP framework, an accrual accounting format. The paper finds that although accrual accounting is a superior model in theory, in practice there is an increasing sense of disillusionment with the outcomes of accrual accounting, hence an accompanying decline in the interest shown by governments across the world in changing to this format. In all three countries studied there is evidence that accrual accounting reform has underperformed relative to the original expectations. Causes of this scenario are linked to the adoption of a model of accrual accounting that is not properly configured for the nuances of the public sector, poor implementation and in some cases the unrealistic expectation of seeing results too soon after implementation. These countries have had to take additional measures to obtain value, some of which nevertheless remain elusive. All three countries nevertheless cited improved asset management as the prime benefit of the accrual accounting system. It is noted that, when the information produced through the system of accrual accounting is used effectively, it ought to result in a more effective, efficient and transparent use of resources – a precondition for improving service delivery. The paradox is that accrual accounting is used in the South African municipalities and public entities, yet, the majority of these institutions have dismal service delivery records. This illustrates that accrual accounting in and of itself will not make a significant impact on the quality of service delivery and that there is a need for an intensive programme of control, governance and skills improvement alongside the accrual accounting reform. In the final analysis the study finds that there is a paucity of evidence showing the causality between the adoption of accrual accounting and improvements in service delivery; in the main because accrual accounting was introduced within a broader set of reforms and it has not been possible to isolate its impact. It is also observed that the national and provincial departments are underprepared for accrual accounting and that there are significant risks to implementing the change in the foreseeable future. Given this scenario, the hypothesis that the accruals basis of accounting is a superior model for addressing the service delivery challenges in the GoSA cannot be confirmed.
AFRIKAANSE OPSOMMING: Die studie onderneem 'n omvattende literatuurstudie en analise van die Suid-Afrikaanse Regering se onderneming tot die goedkeuring van Toevalling rekeningkunde in die nasionale en provinsiale sfere van die regering. Die onderneming is teen soortgelyke ondernemings van Nieu-Seeland, Australië en die Verenigde Koninkryk vergelyk. Die ervarings van ander lande word slegs gebruik in die mate wat nodig is om meer lig te werp op sekere kwessies en maak nie 'n betekenisvolle gedeelte van die studie uit nie. Hierdie studie ondersoek of die toevalling rekeningkundige grondslag die waarde van die rekeningkundige stelsel van toename in die breër strategie om dienslewering in die nasionale en provinsiale sfere van die regering in Suid-Afrika sal verbeter. Twee addisionele kwessies word ook ondersoek om te bepaal of departemente binne die afsienbare toekoms gereed en in staat sal wees om aan te gaan met 'n verandering aan die Toevalling rekeningkunde asook die risiko's wat inherent in die verandering is sal kan hanteer. Die belangrikste waarnemings van die studie is dat die Regering van Suid-Afrika 'n ernstige dienslewering krisis in die gesig staar. Die regering het vasgestel dat 'n breë pakket van die hervorming, insluitend 'n verbeterde stelsel van rekeningkunde, nodig is om die dienslewering dilemma aan te spreek. Die verandering van die huidige rekeningkundige stelsel na die toevalling basis van rekeningkunde in die nasionale en provinsiale sfere van die regering vorm deel van hierdie oplossing. Die verandering aan die toevalling rekeningkundige is gemik op die vervaardiging van addisionele en meer komplekse inligting wat gebruik sal word om besluitneming en uiteindelik die kwaliteit en koste van die regering se dienste te verbeter. Hierdie stap is in ooreenstemming met die vereistes van die PFMA, wat vereis dat die regering se rekeningkundige stelsel te bedryf binne die raamwerk van die GRAP, 'n toevalling rekeningkundige formaat. Die ondersoek het bevind dat hoewel Toevalling rekeningkunde 'n uitstekende model in die teorie is dat daar in die praktyk 'n toenemende gevoel van ontnugtering met die uitkomste van toevalling rekeningkundige is en die belangstelling wat deur die regerings regoor die wêreld in die verandering na hierdie formaat ‘n beduidende afname toon. In al drie lande wat ondersoek is, is daar bewyse dat die hervorming van die boekhoudsysteem onder presteer het met betrekking tot die oorspronklike verwagtinge wat gestel was. Die oorsake hiervan is gekoppel aan die aanvaarding van 'n model van die toevallingsgrondslag rekeningkundige wat nie behoorlik ingestel vir die nuanses van die openbare sektor, swak uitvoering en in sommige gevalle die onrealistiese verwagting dat resultate vinnig na die implementering gesien sal word. Hierdie lande het bykomende maatreëls ingestel om waarde te verkry maar sommige van die waardes bly steeds ontwykend. Al drie lande is dit eens dat verbeterde besluitneming, die primêre voordeel van die boekhoudsysteem, die kritiese insette bly vir verbeterde dienslewering. Dit is bekend dat wanneer die inligting wat deur die stelsel van toevalling rekeningkundige geproduseer word, doeltreffend gebruik word, dit tot 'n meer effektiewe, doeltreffende en deursigtige gebruik van hulpbronne behoort te lei - 'n voorvereiste vir die verbetering van dienslewering. Die paradoks is dat toevalling rekeningkunde in die munisipaliteite en openbare entiteite gebruik word, maar die meerderheid van hierdie instellings het 'n swak dienslewering rekord. Dit illustreer dat toevalling rekeningkunde in en van opsigself nie 'n beduidende impak op die gehalte van dienslewering sal maak nie en dat daar 'n behoefte vir 'n intensiewe program om beheer, bestuur en vaardighede te verbeter bykomend tot die oplopende rekeningkundige hervorming moet wees. Die studie het bevind dat daar 'n gebrek aan bewyse tussen die aanneming van toevallingrekeningkundige en die moontlike verbeterings in dienslewering met die stelsel is. In hoofsaak is die boekhoudsysteem binne 'n breër stel hervormings ingestel en kan die moontlike impak daarvan nie geisoleer word nie. Dit is ook waargeneem dat die nasionale en provinsiale departemente swak is in die toevallingrekeningkundige stelsel en dat daar beduidende risiko's vir die implementering van die verandering in die afsienbare toekoms. In lig van hierdie opsomming kan die hipotese nie bevestig word dat die toevallings rekeningkunde as ‘n beter model bevestig is om die dienslewering uitdagings aan te spreek in die Regering.

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19

McCabe, Andrew Scott. "Worlds of reason : the praxis of accounting for 'day visitor' behaviour in the Peak National Park : a qualititative investigation." Thesis, University of Derby, 2001. http://hdl.handle.net/10545/277392.

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This thesis considers how 'day visitors' to the Peak National Park construct accounts for their behaviour. It takes an inductive approach to the problem of 'day visits' as an under-researched topic within tourism and leisure studies. The thesis examines the discourses within tourism studies and in particular the ways in which notions of what it is to be a 'tourist' are constructed and used in tourism studies. Further it seeks to relocate the notion of tourism within the realm of ordinary social member's understandings, and therefore tourism becomes an object of study within everyday life. The thesis is particularly interested in the concept of motivation for tourism. Rather than regarding tourism motivation as a set of fixed 'needs' the study sets out to demonstrate the inherently social, locally managed and produced nature of motivation for tourism within everyday conversation about tourism. The empirical analysis is based on a small number of semi-structured, conversational interviews with people who had recently been on a 'day visit' to the Peak National Park. It was found that the respondents orient to the production of accounts of their experiences and accounts for their behaviour that served a number of functions. Accounts were found to allow members to construct notions of identity as a resource to achieve credibility in their accomplishment of 'day visitor' experiences in talk. This study considers how 'being a tourist' is accomplished or resisted by the respondents in their talk. Identity construction is also considered in relation to the accomplishment of spatial practice in accounting for 'day visitor' behaviour.

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Capps, Teresa. "A research study into furthering the understanding of management accounting in practice with specific reference to the practices utilised in the North Derbyshire area of the NCB." Thesis, University of Sheffield, 1990. http://etheses.whiterose.ac.uk/1836/.

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The primary purpose of this study is concerned with providing improved understanding of both accounting and management systems through the use of case study based research. To provide this improved understanding, this research study is based upon several key assumptions which are also key conclusions. Firstly, that management and accounting systems and practices exist in organisation contexts. Secondly, that these systems and practices obtain their meaning, in part, from the organisation contexts in which they are situated. Thirdly, that accounting knowledge and management theory, to-date, has failed to provide adequate descriptions and prescriptions for the organisations. Fourthly, that the key problem in accounting knowledge and management theory which has prevented adequate understanding is to do with the ontological issues which underlies such knowledge. The contents of this study can be seen to be divided into three parts. The first outlines the nature of management accounting knowledge paying particular attention to the ontological and epistemological assumptions. Through analysis of these assumptions, the importance of understanding the complexity of social reality is introduced. A model of a 'temporal-spatial' reality is introduced and described. The conclusion from this part is that the main problem in understanding accounting practices is linked with the ontological issues and that a more complex subjective reality needs to be explored. Part two provides the description of the case-study utilised to understand accounting practices in an organisational context. Part three provides an analysis of the use of the management and accounting systems by providing an understanding of the social-reality of the dominant decision-makers within the case-study. The conclusion forthcoming from this study is four-fold and stated in paragraph one. However, these have major considerations to the development of accounting knowledge and require major shifts in the dominant methodology of accounting thought. ix.

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21

Hogue, Terri Sue, and Terri Sue Hogue. "Analysis of the National Weather Service soil moisture accounting models for flood prediction in the northeast floods of January 1996." Thesis, The University of Arizona, 1998. http://hdl.handle.net/10150/626876.

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Extensive flooding occurred throughout the northeastern United States during January of 1996. The flood event cost the lives of 33 people and over a billion dollars in flood damage. Following the "Blizzard of '96", a warm front moved into the Mid Atlantic region bringing extensive rainfall and causing significant melting and flooding to occur. Flood forecasting is a vital part of the National Weather Service (NWS) hydrologic responsibilities. Currently, the NWS River Forecast Centers use either the Antecedent Precipitation Index (API) or the Sacramento Soil-Moisture Accounting Model (SAC-SMA). This study evaluates the API and SAC-SMA models for their effectiveness in flood forecasting during this rain-on-snow event. The SAC-SMA, in conjunction with the SNOW-17 model, is calibrated for five basins in the Mid-Atlantic region using the Shuffled Complex Evolution (SCE-UA) automatic algorithm developed at the University of Arizona. Nash-Sutcliffe forecasting efficiencies (Er) for the calibration period range from 0. 79 to 0.87, with verification values from 0.42 to 0.95. Flood simulations were performed on the five basins using the API and calibrated SAC SMA model. The SAC-SMA model does a better job of estimating observed flood discharge on three of the five study basins, while two of the basins experience flood simulation problems with both models. Study results indicate the SAC-SMA has the potential for better flood forecasting during complex rain-on-snow events such as during the January 1996 floods in the Northeast.

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Hogue, Terri S., and Soroosh Sorooshian. "Investigation of the national weather service soil moisture accounting models for flood prediction in the northeast floods of january 1996." Department of Hydrology and Water Resources, University of Arizona (Tucson, AZ), 1999. http://hdl.handle.net/10150/615796.

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Extensive flooding occurred throughout the northeastern United States during January of 1996. The flood event cost the lives of 33 people and over a billion dollars in flood damage. Following the `Blizzard of `96 ", a warm front moved into the Mid-Atlantic region bringing extensive rainfall and causing significant melting and flooding to occur. Flood forecasting is a vital part of the National Weather Service (NWS) hydrologic responsibilities. Currently, the NWS River Forecast Centers use either the Antecedent Precipitation Index (API) or the Sacramento Soil -Moisture Accounting Model (SAC-SMA). This study evaluates the API and SAC -SMA models for their effectiveness in flood forecasting during this rain -on -snow event. The SAC -SMA, in conjunction with the SNOW-17 model, is calibrated for five basins in the Mid -Atlantic region using the Shuffled Complex Evolution (SCE-UA) automatic algorithm developed at the University of Arizona. Nash-Sutcliffe forecasting efficiencies (Ef) for the calibration period range from 0.79 to 0.87, with verification values from 0.42 to 0.95. Flood simulations were performed on the five basins using the API and calibrated SAC-SMA model. The SAC-SMA model does a better job of estimating observed flood discharge on three of the five study basins, while two of the basins experience flood simulation problems with both models. Study results indicate the SAC-SMA has the potential for better flood forecasting during complex rain-on-snow events such as during the January 1996 floods in the Northeast.

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Pospíchalová, Jana. "Dotace v účetnictví a v daních." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-202040.

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Thesis on the topic of Grants in the accounting and taxes is aimed maily at displaying of grants in accounting for entrepreneurs. This work at first analyzes different kinds and forms of grants and its sources, displaying in accounting and taxes and there is also a description of an international approach according to International Financial Reporting Standards. There is also a chapter about National Accounting Board and its Interpretations in particular those relating to grants. Each chapter is supplemented by practical examples that show different ways of capturing grants.

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24

O'Shea, Thomas A. "Using an Inventory of Unstable Slopes to Prioritize Probabilistic Rockfall Modeling and Acid Base Accounting in Great Smoky Mountains National Park." Digital Commons @ East Tennessee State University, 2021. https://dc.etsu.edu/etd/3952.

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An inventory of unstable slopes along transportation corridors and performance modeling are important components of geotechnical asset management in Great Smoky Mountains National Park (GRSM). Hazards and risk were assessed for 285 unstable slopes along 151 miles of roadway. A multi-criteria model was created to select fourteen sites for two-dimensional probabilistic rockfall simulations and Acid Base Accounting (ABA) tests. Simulations indicate that rock material would likely enter the roadway at all fourteen sites. ABA test results indicate that influence of significant acid-producing potential is generally confined to slaty rocks of the Anakeesta Formation and graphitic schist of the Wehutty Formation. The research illustrates an approach for prioritizing areas for site-specific investigations towards the goal of improving safety in GRSM. These results can help park officials develop mitigation strategies for rockfall, using strategies such as widening ditches and encapsulating acidic rockfall material.

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Dufour, Quentin. "L’objectivation comptable de l’économie nationale : Enquête sur la fabrique du PIB et des comptes nationaux français." Thesis, Paris Sciences et Lettres (ComUE), 2019. http://www.theses.fr/2019PSLED018.

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Les comptes nationaux, dont l’indicateur du PIB, constituent la représentation de l’économie nationale la plus partagée et la plus légitime. Fabriqués en France au sein d’une entité ministérielle — le département des comptes nationaux de l’Insee — ils véhiculent une conception de l’économie évolutive (on appelle « croissance » les variations de l’économie dans le temps) et globale (l’ensemble de la production française exprimée en monnaie). Une fois rendus publics, ils sont marqués par une forme d’objectivité comptable : pour la majorité de ses usagers, et en dépit de nombreuses critiques, la représentation comptable de l’économie est appréhendée comme un objet solide et indiscutable, une connaissance de référence sur la réalité macroéconomique. Fondée sur une enquête ethnographique de neuf mois au sein du département des comptes nationaux, la thèse analyse la fabrique de cette objectivité comptable de l’économie. Au croisement de la sociologie de la quantification, de la sociologie des sciences, et de la sociologie de l’activité, elle interroge la manière dont le département des comptes produit et stabilise une connaissance partagée et de référence sur l’économie nationale. La thèse décrit le département comme une organisation structurée autour d’une activité qui, répartie entre différentes équipes, est envisagée comme un travail d’articulation de catégories comptables et de données, principalement issues de l’appareil statistique français. Loin d’un remplissage machinal de tableaux comptables, l’activité comptable témoigne d’une véritable intervention sur les données, pour les apparier au cadre comptable : l’identification, la collecte, la mise au format, la totalisation, l’arbitrage, la stabilisation, la mise en récit, les itérations, sont autant d’opérations déployées qui participent de la prise de consistance d’une représentation de l’économie. La thèse montre que le caractère global et évolutif de l’économie n’a rien d’évident, mais doit au contraire être produit au jour le jour. Son existence sous la forme d’un système global de relations, de même que sa capacité à varier au cours du temps, est le résultat de l’activité comptable. L’économie nationale, telle que nous la connaissons à travers les comptes nationaux, constitue ainsi un mode d’objectivation possible, et relativement singulier, de l’économie
National accounts, including the GDP indicator, are the most shared and legitimate representation of the national economy. Made in France within a ministerial entity – INSEE’s Department of National Accounts – they convey a conception of the economy as an evolutionary (we call "growth" the variations of the economy over time) and global (all French production expressed in currency) object. Once made public, they are marked by a form of accounting objectivity: for the majority of its users, and despite many criticisms, the accounting representation of the economy is seen as a solid and indisputable object, a reference knowledge on macroeconomic reality. Based on a nine-month ethnographic survey within the National Accounts Department, the thesis analyses the fabric of this accounting objectivity of the economy. At the crossroads of the sociology of quantification, the sociology of science, and the sociology of activity, it questions the way in which the national accounts department produces and stabilizes a shared and reference knowledge on the national economy. The thesis describes the department as an organization structured around a distributed work of articulation of accounting categories and data (that mainly come from the French statistical system). Far from being a mechanical filling of accounting tables, the accounting activity involves a real intervention on the data, to match them to the accounting framework: identification, collection, formatting, totalization, arbitration, stabilization, narration, iterations, are operations that contribute to the consistency of a representation of the economy. The thesis shows that the global and evolutionary nature of the economy is not obvious, but must be produced on a day-to-day basis. Its existence in the form of a global system of relationships, as well as its ability to vary over time, is the result of accounting activity. The national economy, as we know it through the national accounts, thus constitutes a possible and relatively singular way of objectifying the economy

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26

Moore, Ronald K. (Ronald Kenneth). "Prediction of Bankruptcy Using Financial Ratios, Information Measures, National Economic Data and Texas Economic Data." Thesis, North Texas State University, 1987. https://digital.library.unt.edu/ark:/67531/metadc331133/.

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The main purpose of this study is to develop a bankruptcy prediction model for the small business firm. Data was collected from the Dallas Small Business Administration (SBA), making this study specific to its decision makers. Existing research has produced models which predominately use financial ratios and information measures either independently or combined, and a few research models have used economic trends. This study varies from past studies in that it includes regional economic variables from the states of Texas. A sample of three-year data for 138 firms included fifteen bankrupt firms. This proportion of bankrupt/nonbankrupt firms approximates the proportion of repayed/defaulted loans in the SBA. Stepwise regression, set at the .15 level of significance, reduced a total of fifty-three variables to nine. These nine variables were then used to test twelve predictive models. All twelve models tested improved the SBA repayment rate and only two of the twelve would have caused the SBA to deny loans to applicants who eventually repaid. The study determined the model that included financial ratios, information measures, and Texas economic variables as best. It was also demonstrated that some of the variables used in this model could be eliminated without decreasing the predictive power of the model. The best of twelve models improved the SBA default rate by 40 percent without denying a loan to any applicant that eventually repaid.

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27

Mock, Oliver [Verfasser], and Patrick [Akademischer Betreuer] Velte. "European harmonization of national tax accounting rules : a conceptual and empirical analysis with a focus on the German setting / Oliver Mock ; Betreuer: Patrick Velte." Lüneburg : Universitätsbibliothek der Leuphana Universität Lüneburg, 2019. http://d-nb.info/1199607940/34.

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Mock, Oliver Verfasser], and Patrick [Akademischer Betreuer] [Velte. "European harmonization of national tax accounting rules : a conceptual and empirical analysis with a focus on the German setting / Oliver Mock ; Betreuer: Patrick Velte." Lüneburg : Universitätsbibliothek der Leuphana Universität Lüneburg, 2019. http://nbn-resolving.de/urn:nbn:de:gbv:luen4-opus-145875.

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29

Nordmark, Sandra, and Josefin Wallgren. "The value of iron ore and timber in Sweden : An ex post study of the United Nations valuation framework for green national accounts." Thesis, Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-63279.

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Green national accounts are a complement to the more traditional GDP measure which includes natural capital and the depreciation and regeneration of natural capital. The United Nations have developed an international standard model, the System of Environmental-Economic Accounting, for valuing natural resources within the green national accounts. The method is based on forecasts of future streams of expected incomes from the resource. This study aims to find out whether the valuation method used to forecast future incomes from iron ore and timber according to the international standard is consistent with the actual outcomes. In Sweden, previous studies have been made to develop green national accounts from the 1800s onward. By using the United Nations’ current and previous valuation methods and performing calculations on historical resource rents it is possible to evaluate how well the methods can estimate true future values. This study shows that both valuation methods systematically misestimate the future income streams from both resources.
Gröna nationalräkenskaper är ett komplement till det mer traditionella BNP-måttet som även tar hänsyn till bland annat naturkapitalet och dess förslitning. FN har utvecklat en internationell standardmodell för gröna nationalräkenskaper, System of Environmental-Economic Accounting (SEEA), där en rekommenderad värderingsmetod för naturkapital finns angiven. Värderingsmetoden är baserad på framtida, förväntade, inkomstflöden från naturresursen. Den här studiens syfte är att ta reda på om värderingsmetoden för att förutse framtida intäkter för järnmalm och skog enligt den internationella standarden stämmer överens med de faktiska utfallen. I Sverige har tidigare studier gjorts för att utveckla gröna nationalräkenskaper från 1800-talet och framåt. Genom att använda FN:s nuvarande och tidigare rekommenderade värderingsmetoder för naturresurser och göra beräkningar på historiska vinster från naturresursen kan man se hur väl värderingsmetoderna fungerar i praktiken. Den här studien visar att bägge värderingsmetoderna systematiskt felskattar de framtida intäktsflödena från bägge resurser.

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30

Samuelsson, Karin, and Ellen Hultberg. "Kommunal redovisning : förekomsten av artificiell resultatstyrning i kommuner." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-12610.

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Denna studie behandlar förekomsten av resultatstyrning i svenska kommuner. Tidigare forskning visar på att styrning främst tar form av periodiseringar samt att de främsta förklarande faktorerna för förekomsten är ekonomi, politik och tjänstemän. Existerande teori menar på att övergången från kassabaserad redovisning till bokföringsmässiga grunder underlättade resultatstyrning och att det förekommer både i kommuner och företag i Sverige.Undersökningen syftar till att förklara förekomsten av resultatstyrning i kommuner med hjälp av posten “bidrag till statlig infrastruktur”. I analysen ifrågasätts användandet av resultatstyrning, vilka incitament som finns samt hur dess incitament påverkar beslutprocessen.Studien är en dokumentstudie och har genomförts som en kvantitativ analys. Det empiriska materialet har främst samlats in från kommuners årsredovisningar. Flera statistiska analyser genomförs och leder fram till studiens resultat. Resultaten visar på att resultatstyrning förekommer i kommuner och att det främst är kortsiktiga incitament som styr besluten. Tiden som kommuner väljer att periodisera bidragen på beror främst på hur stora beloppen på bidragen som lämnas är samt om kommunen har mottagit stora engångsbelopp i form av till exempel AFA-försäkringar, AFA-premier eller konjunkturstöd från staten de åren eller inte.
This thesis is an analysis of the occurrence of earnings management in Swedish municipalities. Previous theory claims that the change from cash accounting to accrual accounting has made it easier to involve in earnings management actions and that these actions are broadly used in both municipalities and corporate companies. Similar studies proves economy, politics and civil servants to be explanatory for why earnings management takes place in municipalities.We seek to explain this occurrence by using the accounting record contribution to national infrastructure. The aim is to answer what the main incentives are for manipulating the results in municipalities and how these incentives affect the decision making progress.This is mainly a documentary study that focuses on the public financial reports of municipalities. A statistical analysis is performed and conclusions are drawn. We find evidence that earnings management exist in municipalities and that the biggest explaining factor of how the contribution is accounted for depend on the size of the contribution to infrastructure and if the municipality has received any big amounts from the government in form of AFA-insurances, AFA-premier or cyclical support that year or not. This indicates a short-term thinking with high focus on net income. This study is hereafter written in Swedish.

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31

Van, Wyk Lukas Johannes Meyer. "Critical assessment of economic impact analyses at selected national festivals / Lukas Johannes Meyer van Wyk." Thesis, North-West University, 2011. http://hdl.handle.net/10394/8630.

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Festivals have become a global phenomenon and now serve as a platform to promote the leisure and tourism industry within a nation. These events have an undisputed economic effect – not only on the hosting community – but also on the global community. Despite the encouraging community support and the socio-economic impact and spin-offs that are generated by means of such events, the financing of art festivals remains an intricate issue. The fact remains that not all festivals are financially self-sustainable and so require extensive sponsorship in order to ensure the continuation of the event. Limited government funding available due to budget constraints curbs the financial support forthcoming from municipalities and so forces event organisers to seek alternative funding to ensure the survival and feasibility of events. This responsibility places an additional burden on event organisers and so necessitates the use of assessment tools in order to convince private and public institutions or individuals to invest in such events through sponsorships. During an extensive literature study, it became apparent that the need exists to re-assess fully the economic impact analysis of events. The literature revealed that varying models are used to conduct economic impact analyses. In order to establish a concise framework within which to conduct an economic assessment, it was decided to select only the most-used models – Computable General Equilibrium (CGE), Input-Output (I-O) and Social Accounting Matrix (SAM). The dilemma facing tourism economists is to determine which economic assessment approach is most effective as every methodology has its own advantages and disadvantages. In addition, the type and size of an event also plays a fundamental role when selecting an appropriate measuring tool. This research was further motivated because of the existing gap that exists in the South African context for no study has yet been conducted where the various models that assess economic impact have been applied to the collated data of the same event. This study thus aims to provide an overview and a comparison of competing and supplementing methodologies for modelling the regional economic dynamics and the impacts of events. It further investigates the manner in which regional CGE, I-O and SAM based (multiplier) models operate towards capturing the region-specific, inter-regional and multi-regional production, consumption and factor market patterns as result of expenditures incurred during events. An analysis of the virtues and the limitations of these economic assessment methodologies suggests that it may be the considerations such as the data collection/compilation, expected output, research objectives and costs involved that ultimately determine the choice of a specific modelling framework. While addressing the problem stated above, this study produced the following three articles that are now embodied in the work: * Article 1 - “Critical assessment of economic impact analyses of the ABSA Klein Karoo National Arts Festival”, and * Article 2 - “Critical assessment of economic impact analyses of the Aardklop National Arts Festival”. Article 2 investigated and compared the economic assessment results when applying specific constructed models, being the Social Accounting Matrix (SAM) and Computable General Equilibrium (CGE) for the appropriate provinces, to the available data obtained from previous surveys conducted at the 2010 ABSA Klein Karoo National Arts Festival and from the Aardklop National Arts Festival. The two articles indicated that when different models of assessment are applied to the same data set of an event, the economic impact results might differ significantly. This may serve as a warning to economic assessors, academics and researchers that economic impact results can be misleading and therefore the application thereof should be handled with the utmost care in order to avoid misinterpretations and misconceptions. * Article 3, “Assessing the economic impact of the Aardklop National Arts Festival: a feast of models to opt for – or not?” In this article, data from a visitor and business survey conducted at the 2010 Aardklop National Arts Festival was used in the analyses made by applying SAM, CGE and I-O regional models constructed for South Africa’s Northwest Province. Results from these analyses were then compared in order to give researchers and practitioners a better insight and clarity regarding which approach works best for the economic assessment of an arts festival. This article highlighted the fact that the measured economic impact results differ when various models that are applied to the same event. It also became evident that the most conservative economic impact was measured by an I-O model, followed with a higher SAM measurement, while CGE revealed the highest economic assessment. The most significant contribution of this study is embedded in the fact that within the South African context – and even globally – it is the first study of its kind that aimed to determine the economic impact by means of applying more than one assessment model to the data set of a single event. Further, this study provides guidelines for event organisers, academics and economic advisors to follow in conjunction with the existing body of knowledge and practical implementation structures when assessing the economic impact of events.
Thesis (PhD (Tourism Management))--North-West University, Potchefstroom Campus, 2012

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Hrifach, Abdelbaste. "Coût du prélèvement d'organes dans le système de soins français." Thesis, Lyon, 2018. http://www.theses.fr/2018LYSE1231/document.

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Dans la première partie, une méthode mixte combinant le top-down micro-costing et le bottom-up micro-costing a été développée afin d’évaluer le coût du prélèvement d’organes au sein d’un groupement hospitalier français. Cette méthode mixte a été comparée à une méthode utilisant exclusivement le top-down micro-costing, afin de mesurer les écarts entre les deux approches. Dans la seconde partie, la valorisation de la procédure de greffe des îlots de Langerhans a illustré l’usage pouvant être fait du coût du prélèvement d’organes. Au cours de la troisième partie, l’évaluation du coût du prélèvement a été étendue à l’ensemble des organes pouvant être prélevés sur une période de 8 années consécutives. Cette évaluation a été réalisée à partir d’une base de donnée médico-administrative nationale et de l’Etude Nationale de Coût. Les résultats des deux premières publications, chacune fondée sur une base de données spécifique, semblent fortement diverger. La dernière partie s’évertue à comparer le coût du prélèvement d’organes à partir de deux bases de données distinctes : la Comptabilité Analytique Hospitalière et l’Etude Nationale de Coût. Cette analyse a souligné les différences de coût existant entre deux bases de données pourtant intimement liées, l’une incrémentant l’autre. Les différences ont conduit à relativiser et à interpréter avec davantage de précaution les coûts du prélèvement d’organes évalués à partir des bases nationales. L’utilisation de différentes méthodes d’évaluation des coûts, de même que l’utilisation de différentes bases de données aboutissent à des écarts de coûts importants. Il est fondamental que les lecteurs, les directeurs d’hôpitaux, et les décideurs, gardent à l’esprit les forces et faiblesses de chaque approche méthodologique et de chaque base de données afin d’interpréter les résultats dans un contexte éclairé
In a first part, we developed a mixed method combining top-down micro-costing and bottom-up micro-costing to accurately assess the costs of organ recovery in a French hospital group. We compared this mixed method versus full top-down micro-costing to assess potential differences. In view of illustration, we applied in a second part the results of pancreas recovery cost to value the islet transplantation procedure. During a third part, we assessed organ recovery costs based on the national hospital discharge database and a national cost study from 8 consecutive years. Results of the first and the second publication, each based on specific database, appear to be widely different. We compared, in a last part, the hospital cost accounting system in a French hospital group with the national cost study in terms of the cost of organ recovery procedures. This study highlights the cost differences existing between hospital cost accounting and the national cost study. These differences relativize and lend caution to the interpretation of the results of our previous study assessing organ recovery cost from national data. Given these differences, it is fundamental for readers, hospital managers and decision-makers to know the strengths and weaknesses of each methodological approach and the strengths and weaknesses of each database used to be able to interpret the results in an informed context

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Almeida, Vinicius Pacheco de. "A contabilidade hídrica do Brasil: um ajuste das contas nacionais ambientais." Universidade Federal de Santa Maria, 2017. http://repositorio.ufsm.br/handle/1/12586.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES
The objective of this work is to analyze the use of water in the Brazilian economy and how public agents can form more effective actions to optimize this natural resource in the Brazilian economy. For this, it is necessary to observe the adjusted Brazilian environmental GDP in the period from 2007 to 2012, which according to the methodology created and used by the UN SEEA gravitates alongside the 'traditional' GDP and complements the economic accounting of a country with sustainability, also seen In the national literature by Young (2003). For the measurement of national water accounting, it was necessary to compile the water use data for to made water of recourse and physic use table, through the IBGE, ANA and SNIRH and its national environmental product, the data used were extracted from the SNIRH and IPEA, a statistical adequacy was adjusted according to the environmental accounts of the SEEA for the reality of data available in Brazil, in order to form a historical series of environmentally adjusted GDP and the use of physical water flow. The results showed that over the years studied, physical use of water increased and adjusted GDP accompanied the growth of "traditional" GDP, but water treatment costs also increased over the period.
O objetivo desse trabalho consiste em analisar o uso da água na economia brasileira e como os agentes públicos poderão tomar ações mais eficazes para a otimização desse recurso natural na economia brasileira. Para isso, é necessário contabilizar o PIB ambiental brasileiro ajustado no período de 2007 a 2012 o qual, segundo a metodologia criada e utilizada pela ONU, a SICEA, gravita ao lado do PIB ‘tradicional’ e complementa a contabilidade econômica de um país com sustentabilidade. Para a mensuração da contabilidade hídrica nacional, foi necessário compilar os dados do IBGE, ANA e SNIRH para formar a tabela de recursos e usos físicos da água (TRUF). No produto nacional ambiental, os dados utilizados foram extraídos da SNIRH e IPEA e foi realizada uma adequação estatística ajustada pelas contas ambientais da SICEA com os dados do Brasil para formar uma série histórica do PIB ambientalmente ajustada e do uso de fluxo físico hídrico. Os resultados mostraram que, no período de 2007 a 2012, o uso físico da água aumentou e o PIB ajustado acompanhou o crescimento do PIB “tradicional”, porém os custos de tratamento da água também cresceram ao longo do período.

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Denk, Robert. "The quantity theory v. the income expenditures theory using Robert Eisner's adjusted federal budget deficit." Thesis, Virginia Tech, 1990. http://hdl.handle.net/10919/41909.

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Кравченко, Олена Володимирівна, Елена Владимировна Кравченко, and Olena Volodymyrivna Kravchenko. "Нормативно-правове регулювання бухгалтерського обліку в бюджетних установах." Thesis, Донецький національний університет економіки і торгівлі імені Михайла Туган-Барановського, 2017. http://essuir.sumdu.edu.ua/handle/123456789/67968.

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Визначено нормативно-правове регулювання бухгалтерського обліку в бюджетних установах, яке складається з чотирьох рівнів: законодавчий, нормативний, методичний та організаційний.
Определено нормативно-правовое регулирование бухгалтерского учета в бюджетных учреждениях, состоящее из четырех уровней: законодательный, нормативный, методический и организационный.
The legal regulation of accounting in budgetary institutions is defined, which consists of four levels: legislative, normative, methodical and organizational.

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Яковенко, Р. В., R. Yakovenko, А. О. Головатий, and A. Holovatyy. "Використання досягнень Дж.М. Кейнса для зміцнення сучасної України." Thesis, София : „Бял ГРАД-БГ” ООД, 2016. http://dspace.kntu.kr.ua/jspui/handle/123456789/6508.

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Тези аналізують роль і значення окремих положень макроекономічної теорії Дж.М. Кейнса для розвитку України в умовах військової агресії російської федерації Theses analyze the role and significance of separate provisions of the macroeconomic theory J.M. Keynes for the development of Ukraine in the context of the military aggression of the Russian Federation

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Staňková, Veronika. "Specifika výkaznictví příspěvkových organizací v oblasti kultury." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360172.

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Financial Reporting of public-benefit corporations in Czech Republic was significantly changed during a reform of public accounting standards. This thesis focuses on specifics of new Czech legislation in the field of public sector accounting and its differences from international IPSAS standards and shows basic principles of economy of public-benefit corporations on example of one of the most important cultural institution in Czech Republic - National gallery in Prague.

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Бондик, О. В. "Облік та аудит доходів та дебіторської заборгованості (на прикладі ТОВ Бруклін Київ порт)." Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Bondyk.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче
У роботі розглядаються теоретичні аспекти: поняття, класифікацію доходів та дебіторської заборгованості підприємства, дискусійні питання застосування міжнародного досвіду обліку доходів, витрат і дебіторської заборгованості у вітчизняній практиці. Проаналізовано: загальну організаційно-економічну характеристику ТОВ «Бруклін Київ порт», організацію обліку доходів та дебіторської заборгованості на досліджуваному підприємстві. Запропоновано: пропозиції з удосконалення обліку доходів на підприємстві ТОВ «Бруклін Київ порт», провести аудит доходів і дебіторської заборгованості, здійснити економіко-математичне моделювання процесів формування доходів на ТОВ «Бруклін Київ порт».
The paper considers theoretical aspects: the concept, classification of income and receivables of the enterprise, debatable issues of application of international experience in accounting for income, expenses and receivables in domestic practice. Analyzed: general organizational and economic characteristics of Brooklyn Kyiv Port LLC, organization of income accounting and receivables at the researched enterprise. Proposed: proposals to improve the accounting of income at the company LLC "Brooklyn Kiev Port", to conduct an audit of income and receivables, to carry out economic and mathematical modeling of revenue generation processes at LLC "Brooklyn Kyiv Port".

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Polachová, Kateřina. "Vliv účetní profese na rozvoj účetnictví v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206513.

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This thesis deals with accounting profession, its association in individual professional organizations and with its mutual cooperation. Mutual cooperation of professional organizations together with representative of academics environment has to resulted in independent professional organization The Czech National Accounting Board (NAB). Also thesis deals with influence of NAB´s interpretations on Czech accounting legislation. Especially its focused on interpretations which have impact on amendment of Decree for entrepreneur and on amendment of accounting act. Thesis examines interpretations which arise from accounting law amendment. At last but, not least is portion of this thesis devoted to survey which examines awareness about NAB, interpretations among main accountants and top management of accounting units and their usage in practice.

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Цуканова, В. О. "Теоретичні основи і практичний досвід обліку та аудиту основних засобів (на прикладі КП «Теплопостачання міста Одеси»)." Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Tsukanova.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче
У роботі розглядаються теоретичні аспекти обліку та аудиту основних засобів, організація обліку та внутрішнього контролю основних засобів на КП «Теплопостачання міста Одеси», визначено напрями їх удосконалення. Проаналізовано національні та міжнародні стандарти щодо обліку основних засобів, особливості обліку операцій з основними засобами, їх документальне оформлення, основні показники діяльності та ефективність використання основних засобів на КП «Теплопостачання міста Одеси». Запропоновано замінити та доповнити застарілі форми первинних документів на підприємстві відповідно сучасних економічних і бухгалтерсько-облікових реалій, а також сформувати службу внутрішнього контролю, розробити та затвердити внутрішні документи, спрямовані на забезпечення функціонування елементів внутрішнього контролю. Для більш ефективного використання основних засобів рекомендовано застосовувати прогресивні форми організації та управління виробництвом, ввести в дію нове обладнання, замінити та модернізувати старе тощо.
Thesis deals with theoretical aspects of accounting and auditing of fixed assets, the organization of accounting and internal control of fixed assets at ME «Teplopostachannya of the city of Odesa», identified areas for improvement. Author analyzes national and international standards for accounting of fixed assets, features of accounting for transactions with fixed assets, their documentation, key performance indicators and efficiency of use of fixed assets at ME «Teplopostachannya of the city of Odesa». Author proposes to replace and supplement obsolete forms of primary documents at the enterprise in accordance with modern economic and accounting realities, as well as to form an internal control service, develop and approve internal documents aimed at ensuring the functioning of internal control elements. For more efficient use of fixed assets, it is recommended to use advanced forms of organization and management of production, put into operation new equipment, replace and upgrade old ones, etc.

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Rahman, Sheikh Fazlur. "Power and international accounting regulation : accounting policy making at the united nations." Thesis, University of Manchester, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.633248.

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The process of international accounting regulation is somewhat diffuse. Many organisations, e.g., the International Accounting Standards Committee (IASC), the Organisation for Economic Co-operation and Development (OECD), and the United Nations (UN) are involved -- each with its own different constituency, authority structure, and more importantly, its obj ectives. The third world nations' demands for greater disclosure by Transnational Corporations (INCs) have been taken up by the UN -- a debate to which the OECD and the lASC have also contributed. Negotiations over an acceptable set of disclosure standards have been carried on at the UN for more than twelve years. During this period the UN has repeatedly changed its position and has eventually failed to come up with a comprehensive set of final recommendations. It has, in effect, abandoned its pioneering stance as an accounting policy maker. This research attempts to investigate this failure of the UN by examining in some depth the accounting policy making process of the UN - - which in many senses reflects the tussle between the third world nations and the developed market economies. The political nature of accounting policy making is recognised and political concepts of '~' are used to understand and explain the process. In particular. the decision-oriented (i.e. One-Dimensional) pluralist methodology of power is used to analyse the conflicts and policy outcomes at the UN. tv Empirical evidence shows that organised pressures from the TNCs, co-ordinated under the joint forum of the International Chamber of Commerce (ICC) and the International Organisation of Employers (IOE) , was strengthened by the support given by governments of developed market economies active within various UN bodies and committees. The rule of one-nation, one-vote and decision making by majority vote -- provided for in the UN Charter - - was frequently overriden with a claim for decision making by absolute unanimity. This claim, coupled with a threat of non-compliance if decisions were taken otherwise, compelled the third world majority to accept the 'de facto veto' of a powerful minority. The United Nation's position on accounting policy issues has been significantly shifted through he use of such 'de facto veto' by the developed market economies. The conclusion is reached that given the present state of international economic relations, the economic power of the TNCs and their home countries, and in spite of the formal power (i.e. voting majority) in the hands of the third world countries the 'status guo' has largely been maintained. Also, in order to avoid the present embarrassing reality of frequently facing a host of developing nations at the UN the developed nations have seen other forums, particularly the OECD and the lASC, as being more amenable to their own purposes and eventually have been successful in converting the UN into a mere discussion forum rather than an accounting regulatory body.

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Сауляк, В. М. "Методика та напрямки вдосконалення складання фінансової звітності підприємств (на прикладі Регіональної філії "Одеська залізниця" АТ "Укрзалізниця" (Виробничій підрозділ служби колії Білгород-Дністровська дистанція колії))." Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Saulak.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче
У роботі розглядаються теоретичні аспекти: склад фінансової звітності, її економічна сутність, призначення та характеристика основних форм, регулювання засад фінансової звітності; проблематики складання фінансової звітності. Проаналізовано: загальна економічна характеристика Регіональної філії "Одеська залізниця" АТ "Укрзалізниця" (Виробничій підрозділ служби колії Білгород-Дністровська дистанція колії); національні стандарти бухгалтерського обліку, що регламентують облік, складання фінансової звітності на підприємстві. Запропоновано: проведення аудиту фінансової звітності; розроблено рекомендації щодо вдосконалення методики складання фінансової звітності на підприємстві, що досліджується;запропоновано основні принципи підходів до інформаційного забезпечення при складанні фінансової звітності та проведені аудиту на вітчизняному акціонерному товаристві
The paper considers theoretical aspects: the composition of financial statements, its economic essence, purpose and characteristics of the main forms, regulation of the principles of financial reporting; issues of financial reporting. Analyzed: general economic characteristics of the Regional Branch "Odessa Railway" JSC "Ukrzaliznytsia" (Production unit of the track service Belgorod-Dniestertrack distance); national accounting standards governing accounting, preparation of financial statements at the enterprise. Proposed: audit of financial statements; developed recommendations for improving the methodology of financial reporting at the enterprise under study; the basic principles of approaches to information support in the preparation of financial statements are proposed and audits are conducted at the domestic joint-stock company

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Frosi, Miriam. "Um estudo sobre o alinhamento dos currículos dos cursos de ciências contábeis de IES da região sul do brasil com as propostas de currículo da ONU/UNCTAD/ISAR e do Conselho Federal de Contabilidade." Universidade do Vale do Rio dos Sinos, 2013. http://www.repositorio.jesuita.org.br/handle/UNISINOS/4303.

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Made available in DSpace on 2015-07-07T23:18:17Z (GMT). No. of bitstreams: 1 MiriamFrosi.pdf: 727229 bytes, checksum: 5cbd9d89b48c8cb1dc375ce18100b6d7 (MD5) Previous issue date: 2013-02-26
CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior
Este estudo tem como objetivo avaliar o alinhamento dos currículos dos cursos de Ciências Contábeis ofertados em IES da Região Sul do Brasil à proposta de currículo mundial da ONU/UNCTAD/ISAR e à proposta de currículo do Conselho Federal de Contabilidade (CFC). A pesquisa é classificada como aplicada, qualitativa e quantitativa, descritiva e documental. A amostra é formada por 165 Instituições da Região Sul que oferecem cursos de Ciências Contábeis na modalidade presencial e que disponibilizaram seus currículos nas respectivas páginas eletrônicas. Os resultados indicam que há alinhamento entre os currículos das IES dos estados da Região Sul do Brasil ao currículo proposto pela ONU/UNCTAD/ISAR e ao currículo proposto pelo CFC. Os testes estatísticos comprovam que não há diferenças significativas entre as médias de alinhamento dos currículos das IES dos estados da Região Sul do Brasil em relação à proposta de currículo da ONU/UNCTAD/ISAR. Em relação à proposta de currículo do CFC, os testes indicam que as médias entre os cursos das IES dos estados do RS e PR tendem a ser iguais, enquanto as médias de RS e SC e SC e PR tendem a ser diferentes. Ao se comparar o comportamento do alinhamento nas IES com os conceitos dos cursos no ENADE, os resultados da análise revelam diferenças estatisticamente significativas entre os percentuais de alinhamento dos currículos à proposta da ONU/UNCTAD/ISAR dos cursos com conceitos 4 e 5 no ENADE, se comparados aos sem conceito, e pequena possibilidade de igualdade entre o alinhamento dos currículos dos cursos 4 e 5 comparados com os de conceitos 2 e 3. Em relação à proposta do CFC, os resultados da análise também revelam diferenças estatisticamente significativas entre os percentuais de alinhamento dos currículos dos cursos com conceitos 4 e 5 no ENADE, se comparados aos sem conceito e com conceito 2, e possibilidade de igualdade entre o alinhamento dos currículos dos cursos 4 e 5 comparados com os de conceito 3.
This study aims to evaluate the alignment of the Accountancy curricula offered by IES in Southern Brazil to the UN / UNCTAD / ISAR proposed global curriculum and the Federal Accounting Council (CFC) proposed curriculum. The research is classified as applied, qualitative and quantitative, descriptive and documentary. The sample is formed by 165 institutions from the Southern that offer courses in Accounting in the classroom and who provided their resumes on their homepages. The results indicate that there is alignment between the curricula of the 165 IES from the Southern States of Brazil to the curriculum proposed by the UN / UNCTAD / ISAR and the one proposed by the CFC. Statistical tests show that there are not significant differences between the mean alignment of IES curricula of the Southern States of Brazil in relation to the UN / UNCTAD / ISAR proposed curriculum. Regarding the proposed CFC curriculum, the tests indicate that the averages between courses of IES from the States of RS and PR tend to be the same as the means of the RS and SC and SC and PR tend to be different. When comparing the behavior of the alignment in IES with the concepts of the courses in ENADE (National Test of Student Performance), the analysis results show statistically significant differences between the percentage of the alignment to the curriculum proposed by the UN / UNCTAD / ISAR of the courses with concepts 4 and 5 in ENADE, compared to those without concept, and little possibility of equality between the alignment of course curricula 4 and 5 compared with the ones with concepts 2 and 3. Regarding the CFC proposal, analysis results also reveal statistically significant differences between the percentages of the alignment of course curricula with concepts 4 and 5 in ENADE, compared to the ones with no concept and the ones with concept 2, and the possibility of equality between the alignment of course curricula 4 and 5 compared with the ones with concept 3.

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Koronczi, Karol, and Mitsuo Ezaki. "A World Link CGE Model Applied to the Economic Reform in the Slovak Republic and EU Enlargement." Graduate School of International Development, Nagoya University, 2007. http://hdl.handle.net/2237/7496.

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Кулік, В. Ю. "Теоретичні основи та практика формування консолідованої фінансової звітності (на прикладі АТ «Альфа банк»)." Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12623.

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У роботі розглядаються теоретичні аспекти: генезис виникнення консолідованої фінансової звітності; регулювання засад консолідованої фінансової звітності; проблематики складання консолідованої фінансової звітності. Проаналізовано: загальна економічна характеристика АТ «Альфа-Банк»; міжнародні стандарти, що регламентують облік консолідації; складання консолідованої фінансової звітності на підприємстві. Запропоновано: проведення аудиту консолідованої фінансової звітності; організація внутрішнього аудиту на підприємстві; трендові моделі показника чистого процентного доходу.
The theoretical aspects are considered in the work: genezis of the emergence of consolidated financial statements; legal bases of consolidated financial statements; Issues of preparation of consolidated financial statements. Analyzed: general economic characteristic of JSC "Alfa Bank "; international financial reporting standards for consolidation purpose; preparation of consolidated financial statements at the enterprise. Proposed: Audit of consolidated financial statements; organization of internal audit at the enterprise; trend models of net interest income.

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Uchida, Inácio Mitsuo. "Um estudo sobre as possíveis causas do cancelamento de registro das empresas nacionais de auditoria independente na Comissão de Valores Imobiliários CVM." Pontifícia Universidade Católica de São Paulo, 2010. https://tede2.pucsp.br/handle/handle/1429.

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Made available in DSpace on 2016-04-25T18:39:33Z (GMT). No. of bitstreams: 1 Inacio Mitsuo Uchida.pdf: 3081805 bytes, checksum: 0f34c3bd8af5c744a5e4813b6a675b1f (MD5) Previous issue date: 2010-10-21
This study seeks to answer the following question problem: what makes independent auditing companies cancel the registration with the CVM? It seeks to present a contribution to understanding the possible causes of the cancellation of auditors registration, considering the quantitative data of auditors canceled, researching the environment of accounting and auditing in Brazil, and the work of independent auditors in major markets in the independent audit Brazil, in other words, business- Traded and Financial Institutions for the period 1998 to 2009. The research method used was the multiple case study, with a selection of three national companies to independent audit that cleared the record in the Securities and Exchange Commission. The objectives of the research are: collecting data for statistical analysis with the competent organs; review the literature on the activities of the auditor and the independent auditing firms; researching the legal and technical requirements issued by standard setters and supervisory institutions of the profession. Based on analysis of the results, it intends the aspiration of reaching the conclusion that the selected companies cancel the registration, why not have a cost/benefits, to meet the requirements of regulating agencies, standard setters and the risks inherent in the activity independent audit
Este estudo busca responder a seguinte questão problema: quais os motivos que levam as empresas de auditoria independente a cancelarem o registro na CVM? Busca apresentar uma contribuição para o entendimento das possíveis causas do cancelamento de registro de auditores, considerando os dados quantitativos de auditores cancelados, pesquisando os ambientes da contabilidade e da auditoria no Brasil, bem como os trabalhos de auditoria independente nos maiores mercados de auditoria independente no Brasil, ou seja, nas empresas de Capital Aberto e nas Instituições Financeiras, para o período de 1998 a 2009. O método de pesquisa adotado foi o Estudo de Caso Múltiplo, com a seleção de três empresas nacionais de auditoria independente que cancelaram o registro na Comissão de Valores Mobiliários. São objetivos da pesquisa: coletar dados estatísticos para análise junto aos órgãos competentes; revisar a literatura sobre as atividades do auditor e das empresas de auditoria independente; pesquisar as exigências legais e técnicas emanadas dos órgãos normatizadores e fiscalizadores da profissão. Com base na análise sobre os resultados obtidos tem-se a aspiração de chegar à conclusão que as empresas selecionadas cancelam o registro, porque não apresentam uma relação custos/benefícios, para o cumprimento das exigências dos órgãos fiscalizadores e normatizadores e aos riscos inerentes a atividade de auditoria independente

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Garner, Jeffrey Lee. "Forensic Detection for Earnings Management in Selected Code Law Nations of Europe." Thesis, Walden University, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10932861.

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This study investigated earnings management in European firms. The private investors became victims of manipulated earnings where few laws offered regulatory oversight. The study forensically examined the attributes of earnings management identified using a discretionary accrual model published in Jones’ work and Schippers’ work. The firms’ managers should fulfil agency theory when they made reporting decisions, and they should act in the investors’ best interests to fulfil stewardship theory. The managers failed as they seemed to favor insiders when they reported manipulated earnings to outsiders like small investors even though the managers published financial reports conforming to the International Financial Reporting Standards. The investors depended on the decision usefulness of the reports. The study used the data of 432 listed firms in 11 code law nations. The paired t test identified significant differences between reported and economic earnings to find earnings management attributes and between economic and restated earnings to find earnings management cases. The research found that managers seemed to manipulate discretionary accruals to misstate earnings and reduce the decision usefulness of reporting. The data came from published financial reports and databases. The firms represented 11 nations and 9 industries that excluded banking and insurance. Almost 17% of nations and industry segments reflected earnings management attributes. About 29% of firms restated at least one annual earnings, and 84% of the restatements appeared to offset manipulation. The research results should prompt social change for small investors where regulators would redress the manipulation using stronger investor protection laws to improve the reported earnings quality and its decision usefulness.

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Wasserman, Claudio. "O ativo fiscal diferido no sistema financeiro nacional: análise e proposta de contabilização." Universidade de São Paulo, 2004. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-31012005-190029/.

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O aprofundamento das diferenças entre a contabilidade e as normas tributárias tornou o crescimento do ativo fiscal diferido, resultante da alocação dos efeitos tributários das diferenças temporárias entre os dois sistemas contábeis, um problema a ser enfrentado pelas autoridades monetárias. Entre os principais métodos de alocação de impostos entre períodos, a alocação parcial é o método que produz um ativo fiscal diferido mais condizente com os fundamentos econômicos. As autoridades monetárias têm procurado limitar o crescimento do ativo fiscal diferido nas instituições financeiras por meio de procedimentos extracontábeis, em grande parte porque a alocação utilizada em muitos países, inclusive no Brasil, é a alocação abrangente. Os normativos contábeis sobre o ativo fiscal diferido e as legislações bancárias correlatas dos EUA e do Brasil são analisados e comparados, além de apresentados os números agregados do ativo fiscal diferido no Sistema Financeiro Nacional. A base de dados utilizada foi o Sistema de Informações do Banco Central, o que permitiu que todos os integrantes do Sistema Financeiro Nacional fossem coletivamente pesquisados. Os números obtidos mostram que, a partir do ano de 1997, quando aumentou o fosso entre contabilidade e normas tributárias, sobretudo em virtude da indedutibilidade da maioria das provisões, houve crescimento contínuo do ativo fiscal diferido no conjunto das instituições financeiras brasileiras. Com isso, as normas bancárias relativas à adequação de capital ficaram mais rígidas e afastadas da contabilidade. Este trabalho tem a finalidade de propor um método de alocação baseado na alocação parcial, mas não como usualmente praticada. As instituições financeiras, baseadas em estudos técnicos, determinam, hoje, as diferenças temporárias que originam o ativo fiscal diferido. Pela característica de interdependência com todos os setores econômicos que o sistema financeiro possui, além da baixa qualidade do ativo fiscal diferido quanto à sua liquidez, o Banco Central passa, segundo a proposta, a ter papel pró-ativo na alocação de impostos. O Banco Central passa a determinar as diferenças temporárias que originarão o ativo fiscal diferido, a ser obtido pela alocação parcial especificada pela autarquia. A alocação parcial nesses moldes resultaria não só no reconhecimento contábil do ativo fiscal diferido em bases econômicas, pois as diferenças temporárias consideradas no seu cômputo teriam a chancela da possibilidade de reversão firmada pelo próprio Banco Central, mas também na aproximação entre as normas de adequação de capital e a contabilidade, pois o ativo fiscal diferido no agregado do Sistema Financeiro Nacional possivelmente ficaria em nível naturalmente tolerável para fins de aferição da solvabilidade das instituições financeiras.
The deepening of the differences between accounting and tax rules turned the growing in the deferred tax asset, resulting from the tax allocation of the temporary differences between the two accounting systems, into a problem for monetary authorities. Among the main interperiod tax allocation methods, the partial provision method for deferred taxes yields a more suitable deferred tax asset according to economic fundamentals. Monetary authorities have tried to limit the deferred taxes from growing in the financial institutions through off-balance-sheet procedures, especially because many countries, including Brazil, use the comprehensive (full) method of accounting for deferred taxes. Accounting standards on deferred taxes and American and Brazilian regulatory rules are analyzed and compared and the aggregate numbers of the deferred tax asset in the National Financial System are presented. Data were obtained from the Brazilian Central Bank database, which allowed for a survey of all National Financial System components. The resulting features show that, from fiscal year 1997 onwards, when the gap between accounting and tax rules deepened, especially due to the fact that most of provisions became indeductible for tax purposes, a continuous growth in deferred tax assets has occurred in Brazilian banks. Consequently, the Brazilian regulatory capital rules have become stricter and more distant from accounting. This study aims to propose a method of accounting for income taxes based on the partial provision method, but not like the partial method usually practiced. Nowadays, based on technical studies, banks determine the deferred tax assets arising from deductible temporary differences chosen by the banks themselves. Thanks to the financial markets interdependency with other economic sectors, besides the low liquidity of deferred tax assets, according to the objective, the Brazilian Central Bank starts to play a pro-active role in the tax allocation process. Based on the partial method, the Central Bank will determine which timing differences will give rise to the deferred tax asset. The partial provision method thus achieved would result not only in a deferred tax record on an economic basis, because the reversal of the considered temporary differences would have the official seal of the Central Bank, but it would also provide for a shorter distance between the regulatory capital treatment of deferred tax assets and accounting principles, since the total deferred tax asset recorded in the National Financial System would possibly stay at a naturally tolerable level for regulatory capital purposes.

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CHANG, TSUI-LING, and 張翠玲. "User Satisfaction of Accounting Information Systems in the National University." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/53530678583513566075.

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碩士
中原大學
資訊管理研究所
102
The project is investigating the user satisfaction of the accounting information system for university. The subjects are the staffs of accounting office in national university. After deciding the research purposes and processes, I referred and analyzed the references to decide to use the IS Success Model, raised by DeLone and McLean in 2003, and the Technology Acceptance Model, raised by Davis in 1986, as research basis. I used three dimensions, including the information quality, the system quality and the service quality, to weigh the independent variables in whole model of research. I designed the questionnaire about the user satisfaction of the accounting information system, the main subjects are the staffs of accounting office in national university. I distributed the questionnaires to 152 subjects. 107 effective questionnaires were collected and analyzed. The response rate is about 70.39%. Finally,throught this academic endeavor, we can accordingly propose relevant recommendations to the running of Accounting Information System within our university education system.

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Wang, Jing-Jie, and 王境頡. "The effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/42ag3f.

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碩士
國立東華大學
會計與財務碩士學位學程
107
This objective of this paper is to examine whether the background of national regulatory authority of IASB members affects accounting quality. Extant literature suggests that personal work experience of FASB members is related to the quality of the accounting standards. The research sample is from the IASB member countries during 2005 to 2018. Empirical results show that, first, the discretionary accrual will significant decline when the IASB members from the country possess the experience as a national regulator. Second, if the IASB members possess the regulatory experience and are also identified as accounting expert, the extent of the quality increase will more intense. Our results imply that the personal characteristic of members is one of the most significant factors in this field.

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Dissertations / Theses on the topic 'National accounting'

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