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Killen, Karen L. "Ratio of Income Tax Expense to Operating Income as an Indicator of Fraud". Thesis, Northcentral University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10105357.
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Financial statement fraud is so prevalent that the American Institute of Certified Public Accountants (AICPA) and the Securities and Exchange Commission (SEC) both issued guidelines dealing with revenue recognition specifically because the majority of financial statement fraud involves overstating revenue. The specific problem addressed by this study was that although there are analytical procedures used throughout the audit process, only 10% - 12% of detected frauds are found using this method. Research has shown that companies with large differences between reported net income and taxable income showed among other things, fraudulently overstated earnings compared to companies with average differences. The study examined how income tax expense related to operating income, which included all revenue less expenses but before income taxes payable; and, whether the ratio of income tax expense to operating income differs for public companies with and without detected financial statement fraud. The full census sample included examination of fraud firms and non-fraud firms for all cases occurring between the years 1993 and 2005. The data was analyzed using descriptive statistics including measurements of central tendency and variability and inferential statistics including z-scores and Pearson’s correlation coefficient. The results indicated that there is a relationship between non-fraud income tax expense and income before income taxes r = .996, N = 332, (p < .01), two tails, and for fraud firms, there is a correlation between income tax expense and income before income taxes r = .963, N = 386, (p < .01), two tails. This research also indicates that a correlation exists for non-fraud firms between income tax expense and operating income, r = .702, N = 196, (p < .01), two tails and for fraud firms r = .842, N = 386, (p < .01), two tails. Finally, the results also indicate there may be a significant correlation between the ratio of income tax to operating income for fraud firms compared to the ratio of income tax expense to operating income for nonfraud firms where r = .169, N = 196, (p < .05), two tails. Converting the fraud ratio to a z-score demonstrates that any ratio greater than .46 gives a greater than 50% chance of indicating fraud (Field, 2009).
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Zhai, Yong Hong. "Asset revaluation and future firm operating performance: evidence from New Zealand". Master's thesis, Lincoln University. Commerce Division, 2007. http://theses.lincoln.ac.nz/public/adt-NZLIU20071015.143314/.
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The regulatory framework of many countries allows the upward revaluation of assets. Previous studies on the association of asset revaluation and future performance in Australia (Barth and Clinch, 1998), U.K. (Aboody, Barth and Kasznik, 1999) and Hong Kong (Jaggi and Tsui, 2001) have shown that upward asset revaluations are positively associated with the firms operating performance, suggesting that asset revaluations are value relevant. This study extends the previous research by focusing on the New Zealand environment with recent data to examine the association of upward asset revaluation and future operating performance. There is no obvious evidence indicating that upward revaluations are associated with operating performance in New Zealand. Our market assessments show that current year asset revaluations are related to share prices and returns, but are not statistically significant.
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Burton, Donald. "Educational & Family Status Constraints on Female Income Operating Through the Labor Market". TopSCHOLAR®, 1989. https://digitalcommons.wku.edu/theses/2184.
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The earnings gap between men and women has long been a problem of interest to sociologists. Using data provided by the General Social Survey, this thesis addresses this problem by utilizing a causal model that conceptualizes the labor market sector as intervening in the relationships between education and income, and between the absence or presence of children and income among women. The impact of age on these relationships is also considered.
Women who have children and a lower educational level do not, it was found, make as much money and work more in the secondary sector than childless, better-educated women. The labor market sector was fund to be an important variable in terms of its impact on the relationships between educational level, the presence of children, and income. However, the labor market sector did not entirely mediate the relationship between the presence of children and income or educational level and income. Direct associations were found between the presence of children and income and educational level and income, but these relationships varied by sector and age. The presence of children did not effect the income of older women in the secondary sector, but did in the primary sector. Educational level did not effect income for either younger or older women in the secondary sector, but did in the primary. The relationship between educational level and income remained strong in the primary sector regardless of age group.
An additional difference was found due to age. Younger women were found to have fewer children than older women.
Previous research that has been conducted on women and the labor force was reviewed and critiqued and may be useful in more clearly explaining issues related to women's success in the job market.
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Oliveira, Reginaldo Aparecido de. "Sustentabilidade e eficiência operacional de companhias abertas listadas na BM&FBovespa: um estudo a partir da análise envoltória de dados". Universidade do Vale do Rio dos Sinos, 2016. http://www.repositorio.jesuita.org.br/handle/UNISINOS/5201.
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A pesquisa teve como objetivo analisar a eficiência operacional de companhias pertencentes e não pertencentes à carteira teórica do Índice de Sustentabilidade Empresarial (ISE) da BM&FBOVESPA através da análise envoltória de dados. A amostra foi formada por 159 companhias, sendo 57 pertencentes e 102 não pertencentes à carteira ISE. O período de análise compreende os anos de 2005 a 2014, correspondendo o ano de 2005 à criação do ISE. A análise dos dados foi efetuada mediante a utilização da análise envoltória de dados (DEA - data envelopment analysis) pelo método BCC, definido por Banker, Charnes e Cooper (1984), também conhecido como retorno variável de escala (VRS - variable returns to scale) com orientação ao produto, ou seja, a maximização dos outputs. As variáveis utilizadas na análise como inputs foram o ativo circulante, ativo imobilizado e o custo dos produtos vendidos e como output o lucro operacional. Toda a análise foi desenvolvida observando os segmentos de cada grupo de empresa da amostra de forma isolada, visando evitar distorção nos dados. Os resultados obtidos revelam que as companhias da carteira ISE apresentam eficiência operacional inferior às demais companhias, à medida que não alcançaram eficiência operacional de 100% (DEA – BCC – VRS) ao longo dos anos, o que leva a se concluir que o fato dessas companhias serem consideradas como de conduta sustentável, isso necessariamente não se reflete em sua eficiência operacional.
The research aimed to analyze the operational efficiency of companies belonging and not belonging to the theoretical portfolio of the Corporate Sustainability Index (ISE) of BM&FBOVESPA through data envelopment analysis. The sample was comprised of 159 companies, of which 57 owned and 102 non-ISE. The analysis period covers the years 2005 to 2014, corresponding to 2005 to the ISE creation. Data analysis was performed by using the data envelopment analysis (DEA) by the BCC method defined by Banker, Charnes and Cooper (1984), also known as variable returns to scale (VRS) with the product orientation, that is, the maximization of output. The variables used in the analysis were as inputs current assets, fixed assets and the cost of sales and operating profit as output. All analysis was developed observing the segments of each company in the sample group in isolation, in order to avoid distortion in the data. The results show that the ISE portfolio companies have lower operating efficiency to other companies, as they have not achieved operating efficiency of 100% (DEA - BCC - VRS) over the years, which leads to the conclusion that the fact that these companies are considered sustainable conduct, not necessarily reflected in operational efficiency.
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Lardner, Simon, i Pierre Willner. "Earnings Management for Swedish Listed Firms : An Empirical Study on Real Earnings Management Prior to Stock Repurchases". Thesis, Högskolan i Gävle, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-25470.
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In this study, we follow Cooper et al. (2017) and intend to further investigate income-decreasing real earnings management through altering production and discretionary expenditure and focus on such actions taken by management prior to stock repurchase. We take on a European perspective of IFRS on real earnings management and empirically test to what extent Swedish listed firms use real earnings management prior to stock repurchases to lower share prices. We follow Roydchowdhury (2006) and Cooper et al. (2017) and establish the firms normal level of real earnings management to compare with the period when firms anticipate stock repurchases. We present our data and results through descriptive statistics and use variables identified by Zang (2011) to perform correlation and regression tests accordingly with Cooper et al. (2017). Our results suggest that managers of Swedish firms on average engage in income-increasing real earnings management and decrease such management actions prior to stock repurchases. These findings emphasize the influence of real operating decisions by firms’ that must be considered by the market around major corporate events similar to repurchasing stock.
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Юфрос, Л. О. "Операційні доходи і витрати: вітчизняна та міжнародна практика обліку та контролю (на прикладі КП «Теплопостачання міста Одеси»)". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12410.
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У роботі розглядаються теоретичні та практичні аспекти обліку, контролю та аналізу операційних доходів і витрат.
Проаналізовано діючу практику обліку та внутрішнього контролю операційних доходів і витрат на прикладі КП «Теплопостачання міста Одеси».
Запропоновано заходи щодо удосконалення організації обліку та контролю операційних доходів та витрат, надано рекомендації щодо усунення негативних тенденцій, які виявлені у ході аналітичного дослідження.Thesis consists of three chapters. The object of research is the process of providing information about financial and economic transactions on operating income and expenses. Thesis deals with theoretical aspects and practical aspects of accounting, control and analysis of operating income and expenses. Author analysis the current practice of accounting and internal control of operating income and expenses on the example of Teplopostachannya of Odesa city ME.
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Zhai, Y. H. "Asset revaluation and future firm operating performance : evidence from New Zealand : a thesis submitted in partial fulfilment of the requirements for the degree of Master of Commerce and Management at Lincoln University /". Diss., Lincoln University, 2007. http://hdl.handle.net/10182/219.
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The regulatory framework of many countries allows the upward revaluation of assets. Previous studies on the association of asset revaluation and future performance in Australia (Barth and Clinch, 1998), U.K. (Aboody, Barth and Kasznik, 1999) and Hong Kong (Jaggi and Tsui, 2001) have shown that upward asset revaluations are positively associated with the firm’s operating performance, suggesting that asset revaluations are value relevant. This study extends the previous research by focusing on the New Zealand environment with recent data to examine the association of upward asset revaluation and future operating performance. There is no obvious evidence indicating that upward revaluations are associated with operating performance in New Zealand. Our market assessments show that current year asset revaluations are related to share prices and returns, but are not statistically significant.
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Ковальова, Д. С. "Облік, контроль та аналіз фінансових результатів: теоретичні засади та практичні аспекти (на прикладі ТОВ «Строй-Еліт»)". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12398.
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У роботі розглядаються теоретичні та практичні аспекти обліку, контролю та аналізу фінансового результату операційної діяльності підприємства.
Проаналізовано діючу практику обліку та внутрішнього контролю фінансових результатів операційної діяльності на прикладі ТОВ «Строй-Еліт».
Запропоновано заходи щодо удосконалення організації обліку та контролю фінансових результатів, операційних доходів та витрат, надано рекомендації щодо усунення негативних тенденцій, які виявлені у ході аналітичного дослідження.The paper considers theoretical and practical aspects of accounting, control and analysis of the financial result of operating activities of the enterprise. Author analysis the current practice of accounting and internal control of financial results of operating activities on the example of Stroy-Elit LLC. Measures to improve the organization of accounting and control of financial results, operating income and expenses are proposed, recommendations are given to eliminate the negative trends identified during the analytical study.
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Черногоров, Г. І. "Фактори та резерви зростання доходів підприємства (на прикладі ТОВ «БОСФОРЛІС»)". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12469.
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У роботі розглядаються теоретичні аспекти формування доходу підприємства, розглянуто його види, класифікація доходу підприємства.
Проаналізовано формування та розподілу доходу підприємства ТОВ «БОСФОРЛІС».
Запропоновано заходи щодо підвищення доходу підприємства.The paper considers the theoretical aspects of the formation of enterprise income, its types, classification of enterprise income. The formation and distribution of enterprise income are analyzed BOSFORLIS LLC. Measures to increase the income of the enterprise are proposed.
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Ongaľová, Dominika. "Manipulace s vykazováním zisku". Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193073.
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The thesis deals with the manipulation of earnings reporting aka earnings management. The initial focus of the thesis is on the earnings management motivations and two ways how to achieve that. Firstly, earnings can be influenced by the management decisions to carry out some transactions without any economic sense. Secondly, there are creative accounting processes to manipulate earnings in required way, what we mainly pay attention to in the thesis. The theoretical part referring to particular earnings management techniques and the quality of earnings is followed by the practical part analyzing earnings management of the most famous companies regarding accounting scandals in history using specific measures. There are model examples to demonstrate these specific quality earnings measures based on the relation between income, accruals and operating cash flow stated before analyze itself.
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Persson, Elizabeth P. "Exploring Income Supplementation for Farm Sustainability". ScholarWorks, 2013. https://scholarworks.waldenu.edu/dissertations/478.
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Sustainable farms are critical to United States’ food independence and they positively contribute to the global economy. Farms in the United States are not sustainable without profitable supplemental income. The purpose of this case study was to explore the historic profitability of farm income supplementation methods. Maslow’s hierarchy of needs theory served as the conceptual framework. A purposive sample of 25 farmers from 5 regions of the continental United States completed semistructured interviews and described their personal experiences. Archival supplemental income data came from the United States Department of Agriculture census. All the data were analyzed using coded keywords, phrases, and concepts to identify the following profitable supplemental income themes: (a) government subsidies, (b) custom work, (c) sales of other products, (d) patronage dividends, (e) insurance payments, (f) cash rent, and (g) agtourism. The implications for positive social change include new insights that farmers may use to improve farm business practice, increase farm sustainability, and improve quality of life for farm families.
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Alvarez, Cecilia Maria. "The acculturation of middle income Hispanic households". FIU Digital Commons, 2004. http://digitalcommons.fiu.edu/etd/1201.
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Research on the consumer behavior of the Hispanic population has recently attracted the attention of marketing practitioners as well as researchers. This study's purpose was to develop a model and scales to examine the acculturation process of Hispanic consumers with income levels of $35,000 and above, and its effects on their consumer behavior. The proposed model defined acculturation as a bilinear and multidimensional change process, measuring consumers' selective change process in four dimensions: language preference, Hispanic identification, American identification, and familism. A national sample of 653 consumers was analyzed. The scales developed for testing the model showed good to high internal consistency and adequate concurrent validity. According to the results, consumers' contact with Hispanic and Anglo acculturation agents generates change or reinforces consumers' language preferences. Language preference fully mediates the effects of the agents on consumers' American identification and familism; however, the effects of the acculturation agents on Hispanic identification are only partially mediated by individuals' language preference change. It was proposed that the acculturation process would have an effect on consumers' brand loyalty, attitudes towards high quality and prestigious brands, purchase frequency, and savings allocation for their children. Given the lack of significant differences between Hispanic and Anglo consumers and among Hispanic generations, only savings allocation for children's future was studied intensively. According to these results, Hispanic consumers' savings for their children is affected by consumers' language preference through their ethnic identification and familism. No moderating effects were found for consumers' gender, age, and country of origin, suggesting that individual differences do not affect consumers' acculturation process. Additionally, the effects of familism were tested among ethnic groups. The results suggest not only that familism discriminates among Hispanic and Anglo consumers, but also is a significant predictor of consumers' brand loyalty, brand quality attitudes, and savings allocation. Three acculturation segments were obtained through cluster analysis: bicultural, high acculturation, and low acculturation groups, supporting the biculturalism proposition.
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Choque, Baca Beatriz, i Montenegro Janeth Marleny Sotil. "La eliminación de las categorías 3, 4 y 5 del NRUS y su impacto en la determinación del Impuesto a la Renta, en las empresas del sector panificación del distrito de San Juan de Miraflores 2019". Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2020. http://hdl.handle.net/10757/655654.
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El presente trabajo de investigación tiene como finalidad determinar el impacto que genera la eliminación de las categorías 3, 4 y 5 del NRUS en la determinación del impuesto a la renta en las empresas del sector panificación del Distrito de San Juan de Miraflores 2019.
En ese sentido, este trabajo se encuentra estructurado en cinco capítulos. El Capítulo I presenta el Marco teórico donde se detallan los conceptos más importantes relacionados al tema de investigación, con la finalidad de que el lector pueda tener una información clara y que a su vez sea fácil de comprender. En el Capítulo II, se desarrolla el plan de investigación donde se describe el estado de la cuestión, el cual contribuye a determinar en que si podemos estar o no en razón sobre la relación entre las variables planteadas en el presente trabajo. En el Capítulo III se presenta la metodología de trabajo, la cual contiene características del tipo de investigación a aplicar. En el Capítulo IV se presenta la aplicación de los instrumentos donde se detalla los resultados de los procedimientos mencionados en el capítulo anterior, en el Capítulo V se realiza el análisis de los resultados de la aplicación de instrumentos y para finalizar se detallan las conclusiones y recomendaciones producto de todo el trabajo de investigación.The purpose of this research work is to determinate the impact generated by the elimination of categories 3, 4 and 5 of the NRUS in the determination of income tax in companies in the bakery sector of the District of San Juan de Miraflores 2019. This research work is structured in five parts and chapters. In Chapter I, there is the Theoretical Framework where the most important concepts related to the research topic are detailed, all this so that the reader can have clear information and that turn easy to understand. In Chapter II, develop the research plan where the state of question is described, which contributes to determining whether we can be right about the relationship between the variables raised in this work. In Chapter III, presents apply the methodology work, which contains characteristics of the type of research. In Chapter IV, the application of the instruments where the results of the procedures mentioned in the previous chapter are detailed. In Chapter V, perform the analysis of the results of the application of instruments, and finally the conclusions and recommendations are detailed product of all the research work.
Tesis
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Taylor-King, Darlean. "Parental payment abuse within the Supplemental Security Income program". ScholarWorks, 2008. https://scholarworks.waldenu.edu/dissertations/642.
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Management of Social Security Administration (SSA) has been challenged by the phenomena of overpayments with its Supplemental Security Income (SSI) program. Oversight authorities of SSA had expressed concerns about the overpayment abuse caused by parents as representative payees for disabled minor children. It was important to address this problem because the amount of overpayments prior to 1998 had caused integrity issues for management of SSA and increased federal debt from SSI claimants. The purpose of this study was to examine how management of SSA and the SSI program had responded to the concerns of the oversight authorities. Theoretical foundations for this study were based on systems concepts and theories as basic rationale for the examination of feedback from systems operation and for organizational learning about the phenomena of overpayments. This study employed a case study methodology using an approach that examined the SSI program and its operational procedures. The questions for this study involved inquiries into processes and procedures that were developed for improving payment accuracy of SSI claims. Data analysis was performed by comparing the change in overpayment amounts to the implementation of different technological and operational procedures for the SSI program over time using time series analysis. The results of this study suggested that technology that allows sharing communications between federal and state governmental organizations improved overpayment detection and collection for the SSI program. This sharing provided positive social change that could have implications for improved operational efficiency in many other social service programs in the United States.
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Fourie, Christine. "A comparative analysis of the meaning of 'mining operations' for income tax purposes". Master's thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/27247.
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The South African ("SA") mining industry played (and continues to play) a pivotal role in the development of the SA economy. It is therefore no surprise that the industry has long been the beneficiary of favourable tax concessions. One of these favourable tax concessions is the 100% capital expenditure allowance. Access to this allowance is dependent on the interpretation of the definition of "mining operations" in section 1(1) of the Income Tax Act, No. 58 of 1962 ("the ITA"). Currently, there is legal uncertainty in SA regarding the meaning of "mining operations". This is so because central to the term "mining operations" is the term "mineral", which is not defined in the ITA, nor does it have an ordinary fixed meaning. SA courts have further not authoritatively dealt with the meaning of "mining operations" despite being presented with the opportunity to do so in recent case law. This legal uncertainty is further fuelled by a recent draft interpretation note issued by the South African Revenue Service ("SARS"), expressing the view that quarrying operations for inter alia clay for brickmaking and limestone for the manufacture of cement, do not constitute "mining operations". Practically, this legal uncertainty may act as a deterrent to mining companies incurring capital expenditure, essentially curbing the development of the SA mining industry. This study seeks to analyse the different meanings attributed by SARS, SA academic writers and SA courts to the definition of "mining operations" (and the related meaning of "mineral") for income tax purposes. The purpose of this analysis is to determine whether the extraction of clay for brickmaking and limestone for the manufacture of cement constitutes "mining operations". Against this background, Australian legislation and case law on the interpretation of the term "mining operations" and "mineral" will be studied in order to draw a comparison between SA and Australia's treatment of "mining operations". This study further interprets the meaning of "mining operations" through the application of the Savignian interpetation model in terms of which it is concluded that useful guidance can be sought by SA from Australian jurisprudence when interpreting the meaning of the term "mining operations" for income tax purposes and that the purposive test applied in Australia should be adopted by SA courts. Based on the application of this guidance, the key finding of this dissertation is that the extraction of clay for brickmaking and limestone for the manufacture of cement should in principle qualify as "mining operations" and that the capital expenditure incurred in this regard should be eligible for the 100% capital expenditure allowance.
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Brand, Jose Paulinho. "Utilização de bens de capital em hospitais: uma abordagem a partir do Índice de Rendimento Operacional Global dos Equipamentos – IROG". Universidade do Vale do Rio dos Sinos, 2014. http://www.repositorio.jesuita.org.br/handle/UNISINOS/4614.
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Este trabalho pretende contribuir para o desenvolvimento e o aperfeiçoamento da gestão das organizações hospitalares. Neste sentido, o presente trabalho trata do tema da melhoria da utilização de bens de capital dos hospitais, através da adoção do conceito de Índice de Rendimento Operacional Global (IROG). Objetiva, ainda, a proposição de um modelo de gestão econômica para a avaliação da eficiência dos equipamentos de alta tecnologia em hospitais que possibilite a maximização da utilização da capacidade instalada, no intuito de aumentar o Ganho da empresa, com os mesmos ativos fixos. Estruturou-se, portanto, através de um Estudo de Caso múltiplo, aplicado no Hospital Moinhos de Vento. Realizaram-se, para tanto, a análise e a medição do IROG de dois equipamentos, a fim de verificar a possibilidade de aumentar a produtividade, a capacidade de atendimento mais rápido da demanda e identificar as principais paradas e falhas ocorridas durante a realização de exames em duas áreas distintas do hospital, a saber: Unidades de Angiografia e Diagnóstico de Imagem. Os elementos utilizados para o desenvolvimento do método foram: a) consulta ao referencial teórico sobre o tema; b) definição e aplicação do método em duas áreas distintas de empresa; c) contribuições de gestores e de colaboradores das áreas; d) contribuições oriundas do próprio autor do trabalho. Os principais resultados obtidos através da aplicação do método foram: i) obtenção da medição e constatação do baixo índice do IROG em dois equipamentos de capital; ii) maior clareza e discernimento dos gestores das áreas em relação à eficiência da utilização dos equipamentos; iii) identificação dos principais motivos de paradas dos equipamentos; v) simulação de cenários de melhoria na eficiência dos equipamentos e apresentação de Ganhos financeiros; vi) introdução da medição do IROG na relação dos indicadores do hospital. Por fim, o tema estudado poderá evoluir, principalmente, em organizações focadas na melhoria dos seus processos operacionais e em planos de ação para estabelecer um processo sistemático de melhoria contínua da sua gestão.
This work aims to contribute for the development and improvement of the management of hospital organizations. In this sense, the present work deals with the issue of improving the utilization of capital assets of hospitals, by adopting the concept of Index Global Operating Income ( IROG ). It also aims to propose a model of economic management to assess the efficiency of high-tech equipment in hospitals which enables the maximization of capacity utilization in order to increase the gain of the company, with the same fixed assets. Thus, the work was structured through a multiple case study, applied in the Moinhos de Vento Hospital. There were, therefore, the analysis and measurement of the IROG of two devices in order to verify the possibility of increasing the productivit, the ability to quickly meet demand and identify key stops and failures during examinations in two distinct areas of the hospital namely: Angiography and Image Diagnostic Units. The elements used for the method development were: a) consulting the theoretical framework on the topic; b ) definition and application of the method in two distinct areas of business; c ) contributions of managers and employees from areas; d) Contributions from the author of the work. The main results obtained by applying the method were : i ) obtaining the measurement and verification of low IROG index in two capital equipment;, ii ) greater clarity and insight of managers of areas in relation to efficiency of use of equipment; iii ) identification of the main reasons for equipment downtime; v) simulation scenarios for improving the efficiency of equipment and presentation of financial gains; vi ) introduction of measurement indicators IROG in respect of the hospital. Finally, the subject studied may evolve, especially in organizations focused on improving its operational processes and action plans to establish a systematic process for continuous improvement of their management.
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Gaspar, Neto Francisco de Assis. "Modo operativo and (mo and) : o incomum em comum". Universidade do Estado de Santa Catarina, 2016. http://tede.udesc.br/handle/handle/2426.
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The Modus Operandi AND is an investigation technique whose aim is the sustained creation of collective works that, for its transverse character, can be used in several realities. The Modus Operandi AND seeks to investigate and define the conditions for the emergence of relationships and also the gestures that sustain them. Therefore, it is in the possible space in which events are not established yet that the Modus Operandi AND constitutes a sufficiency ethics, different from the logic of immediate action or reaction, in such a way to understand which are the mechanisms that engage relationships, by researching emerging subjects that compose the event. This thesis, more than explaining the Modus Operandi AND, or situating it within specific disciplinary frameworks, seeks to involve its reader in the dynamics of transverse ethics that this technique presents from the description of its components. Hence, it is fundamental in the Modus Operandi AND the change in the attention status, usually focused on automatic responses to affections, to a careful attention towards the demand of the events. Changing the attention status leads to the understanding of the body as a syntonic apparatus, capable of capturing microvibrations that anticipate the meetings, as well as a partial result of local and provisional syntony of heterogeneous elements in disparity. To this end, I propose a dialogue between the concepts of the Modus Operandi AND and authors from several fields such as art, neuroscience, psychology, philosophy, biology, among others, following the founding gesture of the Modus Operandi AND, which is the transversality in relationships. This dialogue is mediated by the thought of the French philosopher Gilbert Simondon from the concepts of individuation, imagination and invention, perception and implementation. The concept of individuation composes the theoretical apparatus of what I called in the thesis as the uncommon in common.
O Modo Operativo AND é uma técnica de investigação cujo objetivo é a criação sustentada de obras coletivas que por seu caráter transversal pode ser utilizada em várias realidades. O Modo Operativo AND procura investigar e circunscrever as condições de emergência das relações e também os gestos que as sustentam. Portanto, é no espaço possível no qual os eventos ainda não se estratificaram que o Modo Operativo AND estabelece uma ética da suficiência, diferente da lógica da ação ou da reação imediata, para compreender quais são os mecanismos que engrenam as relações, através do tatear das matérias emergentes que compõem o acontecimento. Esta tese, mais do que explicar o Modo Operativo AND, ou situa-lo dentro dos contornos disciplinares específicos, procura implicar o seu leitor na dinâmica da ética transversal que essa técnica apresenta a partir da descrição dos seus elementos constituintes. Assim, é fundamental no Modo Operativo AND a mudança no estatuto da atenção, habitualmente voltada para as respostas automáticas aos afetos, para uma atenção cuidadosa aos apelos dos eventos. A mudança no estatuto da atenção leva á compreensão do corpo como aparato sintônico, capaz de captar as micro vibrações que antecipam os encontros, assim como resultado parcial da sintonia local e provisória de elementos heterogêneos em disparidade. Para tanto, proponho um diálogo entre os conceitos do Modo Operativo AND com autores de diversas áreas como a arte, a neurociência, a psicologia, a filosofia, a biologia, entre outros, seguindo o gesto fundador do Modo Operativo AND que é a transversalidade nas relações. Este diálogo é mediado pelo pensamento do filósofo francês Gilbert Simondon a partir dos conceitos de individuação, imaginação e invenção, percepção e concretização. O conceito de individuação compõe o aparato teórico daquilo que eu denominei no corpo da tese como o incomum em comum.
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Sherman, Andrew James. "Effects of Income Level on the Relationship Between Leadership and Employee Behavior". ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5039.
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Previous research has indicated that leadership affects employee behavior, but additional research could explain how this relationship is mediated. The purpose of this correlational, quantitative design study was to test the mediating effects of employee income level on the relationship between leadership and employee behavior within the United States. The general problem for leaders is the lack of a comprehensive understanding regarding the relationship between their leadership and employee behavioral outcomes. The specific management problem is that unintended employee behavioral outcomes may be due to leadership decisions made without consideration given to the mediating effects of employee income level. Based on Adams's equity theory, the primary research question for this study was 'How does income level affect the relationship between leadership and employee behavior?' To answer this question I collected a dataset of 95 individuals using an online survey through Qualtrics. Income level was examined as a mediation variable between leadership styles and employee behavior in this study; however, there was no significant relationship between leadership and employee behavior present in the dataset. It was hypothesized that income level partially mediates the relationship between leadership and employee behavior, but the results indicated that income level does not mediate the relationship between leadership and employee behavior. This research is relevant to the field of management and has a positive social change implication because it demonstrates that the understanding regarding leaders and employees may not be as significantly correlated as previously demonstrated.
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Khambule, Nhlanhla. "The impact of co-operative finance on household income : a case study of co-operatives in KwaZulu-Natal". Thesis, Stellenbosch : Stellenbosch University, 2015. http://hdl.handle.net/10019.1/97460.
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Thesis (MDF)--Stellenbosch University, 2015.ENGLISH ABSTRACT: This study is on the impact of cooperative societies on capital formation using a case study of selected cooperatives in Kwazulu Natal province of South Africa. The study is a novel empirical investigation in that focuses on impact of cooperative societies financing on members and how that may translate into significant increase in household incomes. The study assess and evaluates the roles played by cooperative societies’ financing and loans services on members’ economic condition particular their business expansion, profitability and later on improvements in household incomes. Using focus group discussion and questionnaire, the study uncovers the activities of cooperative societies located in both urban and rural communities within KZN Province. The study provides some evidence on the importance of leaving conditions after member access to cheap and affordable loans and provides some insights into the development of rural businesses, how complex they are, and how they require more input than just the financing received through cooperative loans as a final end. It also breaks new ground in informal cooperative operations, community improvement and rural finance research by providing a peculiarity between standard of living and quality of life variables in measuring and determining the economic condition of rural livelihoods and the production of circle of New Institutional Economics theory that the role of cooperatives to the members involve financial capital, physical capital and social capital which are interrelated. This serves to properly distinguish and appropriately identify the roles of cooperative societies in rural finance to increase in household income, ownership of assets and acquisition of enterprise assets. However, the study reveals that access to funds and participation in the cooperative does not lead to enterprise profitability, thus less capital accumulation while rural financial needs are more accessible from cooperatives than other sources. From its findings, this study identified and discussed potential areas for the improvement of cooperative societies that could be of benefit to any urban and rural finance providers and the cooperative members.
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Houston, Alecia. "THE CO-OPERATIVE SPIRIT: BRIDGING SOCIAL CAPITAL IN MIXED-INCOME HOUSING DEVELOPMENTS THROUGH RESIDENT EMPOWERMENT, INVOLVEMENT AND COOPERATION". VCU Scholars Compass, 2012. http://scholarscompass.vcu.edu/etd/2727.
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The goal of this thesis is to identify strategies that promote resident empowerment, involvement and cooperation in housing co-operatives that can be applied to mixed-income developments in order to bridge social capital. Numerous American policy makers, housing professionals and planners support the development of mixed-income housing to address the social and economic isolation of low-income, urban citizens living in public housing. Social capital, or social relationships developed from social networks, is an anticipated result of physically integrating individuals of varying income levels in the same housing environment. Despite efforts for integration, numerous studies have found that limited interaction occurs across class in many mixed-income housing developments, which hinders the development of social capital. Some literature points to empowerment, involvement and cooperation as methods of helping bridge social capital in mixed-income housing. Bridging social capital refers to building relationships among people who are demographically dissimilar to one another, such as in age, race or socioeconomic status. In an effort to learn how to bridge social capital through empowerment, involvement and cooperation, the housing co-operative model is analyzed. This research analyses six housing co-operative case studies. The data collected is from websites, published documents, newsletters and other literary sources provided by the co-ops and informal telephone conversations with co-op management staff. The findings indicate that housing management plays a vital role in promoting empowerment, involvement and cooperation. Recommendations include mixed-income housing management encouraging residents to develop and contribute personal skills to accomplish housing goals; housing management soliciting ideas from residents regarding projects or activities that they desire to be involved in; and housing management facilitating group tasks where residents can collectively achieve a goal such as creating a community garden or creating a mural that reflects various cultures or values of residents.
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Sova, Andrew. "The Effect of Negative Special Items on Future Income in Different Sectors". Scholarship @ Claremont, 2016. http://scholarship.claremont.edu/cmc_theses/1361.
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With increasing scrutiny over standards of financial statement transparency, this paper attempts to resolve misconceptions about effects of negative special items on future earnings. Value investor Benjamin Graham advises students to avoid firms that consistently post special items, because it is indicative of the volatility of the business. Using panel data from 2003 to 2014 and a regression structure used by Burghstaler et al. (2002), I find in contrast to Graham’s warning, that negative special items significantly increase earnings in the four quarters following its occurrence. Furthermore, I analyze results by sector and find that negative special items in the Information Technology sector have the most dramatic positive effects on future earnings. This study gives investors more insight as to what negative special items mean for future earnings of a company.
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COELHO, MARIA C. C. "Restauração de Mata Ciliar pela viabilização de crédito de carbono: uma proposta sócio-ambiental para comunidade de baixa renda". reponame:Repositório Institucional do IPEN, 2007. http://repositorio.ipen.br:8080/xmlui/handle/123456789/11570.
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Dissertação (Mestrado)
IPEN/D
Instituto de Pesquisas Energéticas e Nucleares - IPEN-CNEN/SP
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Ramos, Gárate Rosa. "La comisión mercantil de fuente extranjera en operaciones multinivel y su influencia en el Impuesto a la Renta de tercera categoría persona natural domiciliada. caso Herbalife, Lima Metropolitana 2017". Bachelor's thesis, Universidad Ricardo Palma, 2018. http://cybertesis.urp.edu.pe/handle/urp/1436.
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La presente tesis muestra cómo la comisión mercantil de fuente extranjera en operaciones.
Multinivel generada por Persona natural domiciliada influye en el Impuesto a la Renta de tercera categoría. Para la presente investigación se toma el caso de la Empresa Herbalife, se muestran
cómo operan estas empresas y como permite que las personas naturales obtengan ingresos(comisiones) del exterior y decir que por desconocimiento y falta de información no declaran en
el régimen que le corresponde y que esto podrían afectar significativamente en su economía al afrontar contingencias tributarias
This thesis shows how the commercial commission of foreign source in operations
Multilevel generated by natural person domiciled influences the Third Income Tax
category. For the present investigation the case of the Herbalife Company is taken, shown
how these companies operate and how they allow individuals to earn income
(commissions) from abroad and say that due to lack of knowledge and lack of information they do not declare
the regime that corresponds to it and that this could significantly affect its economy face tax contingencies
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Mphaka, Patrick. "Strategies for Reducing Microfinance Loan Default in Low-Income Markets". ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4391.
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Poor loan repayment causes the decline and failure of some microfinance institutions. The purpose of this qualitative multiple case study was to explore strategies that microfinance (MFI) leaders use to reduce loan default in the base of the pyramid market. The study population included 6 MFI leaders, 12 borrower community-based groups, and 4 staff members of the Adventist Development and Relief Agency (ADRA Rwanda) who reduced MFI loan default in Rwanda. Data were collected through semistructured interviews with 3 MFI leaders, 3 ADRA Rwanda staff members, and 3 members of borrower groups. Data were also collected through focus groups with 3 borrower community-based groups comprising 6 to 8 members. Additional data were collected through the analysis of MFI and ADRA Rwanda organizational documents. The Varian group lending model was the conceptual framework for the study. Data analysis involved methodological triangulation and the Gadamerian hermeneutics framework of interpretation. Four major themes emerged: intrapreneurship and environmental business opportunities, favorable loan repayment conditions, strategies for choosing borrower groups, and loan use monitoring. A sustainable microfinance institution can produce social change by providing microfinance loans that clients can use to start and grow microenterprises that can become the source of income for improving the lives of clients and their family members. Findings may also be used to create economic growth through the participation of more people in economic activities in the base of the pyramid market.
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Prasarasatya, Sanya, i n/a. "Has Part IVA of the Income Tax Assessment Act 1936 (Cth) overcome the problems with the operation of section 260?" University of Canberra. Law, 1998. http://erl.canberra.edu.au./public/adt-AUC20061106.142510.
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Bovijn, Silke. "Warranted and warrantless search and seizure in South African income tax law : the development, operation, constitutionality and remedies of a taxpayer". Thesis, Stellenbosch : Stellenbosch University, 2011. http://hdl.handle.net/10019.1/17961.
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Thesis (MComm)--Stellenbosch University, 2011.ENGLISH ABSTRACT: Section 74D of the Income Tax Act No 58 of 1962 (the Act) grants the power of search and seizure to the South African Revenue Service, the basic underlying principle being that the Commissioner has to obtain a warrant from a judge prior to a search and seizure operation. The previous section 74(3) of the Act provided that the Commissioner was allowed himself to authorise and conduct a search and seizure operation without the requirement of a warrant. Section 74D of the Act was recently reviewed and the Tax Administration Bill (the TAB) contains the new provisions on search and seizure that will replace section 74D of the Act. In this assignment, the concept of search and seizure was examined by considering the cases, academic writing and other material on the topic. The objectives were to analyse the development of search and seizure in South African income tax law, to provide a basic understanding of the warranted and warrantless search and seizure provisions of the Act and the TAB, to determine their constitutionality and to determine the remedies available to a taxpayer who has been subject to a search and seizure. It was found that search and seizure has developed from warrantless under the previous section 74(3) of the Act into the requirement of a warrant under section 74D of the Act into a combination of both under the TAB. The concept of an ex parte application was analysed, which was shown to be permissible in certain circumstances under section 74D of the Act, while it is now compulsory in terms of the TAB. It was shown that the TAB closed the lacuna in the Act relating to the validity period of a warrant before it has been executed. It was, however, concluded, regarding whether a warrant expires when exercised or whether the same warrant can be used again to conduct a second search and seizure, that the position is not quite certain in terms of the Act and the TAB. It was found that there is no defined meaning of the reasonable grounds criterion, which is often required to be met in terms of the Act and the TAB, but that anyone that has to comply with the criterion must be satisfied that the grounds in fact exist objectively. The new warrantless search and seizure provisions of the TAB were analysed. It was established that warrantless search and seizure provisions are not uncommon in other statutes, but that the content thereof often differs. The new warrantless provisions were compared to the warrantless search and seizure provisions of, inter alia, the Competition Act No 89 of 1998 (the Competition Act), and it was found that the warrantless TAB provisions are not in all respects as circumscribed as those of the Competition Act and recommendations for counterbalances were made. It was concluded that the warranted search and seizure provisions of the Act and the TAB should be constitutionally valid but that the constitutionality of the new warrantless provisions of the TAB is not beyond doubt. It was furthermore found that the remedies at the disposal of a taxpayer who has been subject to a search and seizure should indeed be sufficient, but that there are no remedies available to a taxpayer to prevent injustice or harm.
AFRIKAANSE OPSOMMING: Artikel 74D van die Inkomstebelastingwet No 58 van 1962, (die Wet) verleen aan die Suid-Afrikaanse Inkomstediens die mag van deursoeking en beslaglegging, die grondliggende beginsel synde dat die Kommissaris ’n lasbrief van ’n regter moet verkry voor die deursoeking en beslaglegging kan plaasvind. Die vorige artikel 74(3) van die Wet het bepaal dat die Kommissaris self ’n deursoeking en beslaglegging kon magtig en uitvoer sonder die vereiste van ’n lasbrief. Artikel 74D van die Wet is onlangs hersien en die nuwe Belastingadministrasie-wetsontwerp (BAW) bevat die nuwe bepalings oor deursoeking en beslaglegging wat artikel 74D van die Wet sal vervang. In hierdie werkstuk is die konsep van deursoeking en beslaglegging ondersoek deur oorweging van die hofsake, akademiese skrywe en ander materiaal oor die onderwerp. Die doelstellings was om die ontwikkeling van deursoeking en beslaglegging in die Suid-Afrikaanse inkomstebelastingreg te ontleed, om ’n basiese begrip van die bepalings in die Wet en die BAW oor deursoeking en beslaglegging met en sonder ’n lasbrief te verskaf, om die grondwetlikheid daarvan te bepaal en om die remedies te bepaal wat beskikbaar is vir ’n belastingpligtige wat onderworpe was aan deursoeking en beslaglegging. Daar is bevind dat deursoeking en beslaglegging ontwikkel het vanaf sonder ’n lasbrief ingevolge die vorige artikel 74(3) van die Wet tot die vereiste van ’n lasbrief ingevolge artikel 74D van die Wet tot die kombinasie van albei ingevolge die BAW. Die konsep van ’n ex parte-aansoek is ontleed, en dit blyk in sekere omstandighede ingevolge artikel 74D van die Wet toelaatbaar te wees, terwyl dit nou ingevolge die BAW verpligtend is. Daar is aangedui dat die BAW die lacuna in die Wet oor die geldigheidsperiode van ’n lasbrief voordat dit uitgevoer is, verwyder het. Daar is egter bevind, rakende die vraag of ’n lasbrief verval wanneer dit uitgevoer word en of dieselfde lasbrief weer gebruik kan word om ’n tweede deursoeking en beslaglegging uit te voer, dat daar nie sekerheid ingevolge die Wet of die BAW bestaan nie. Daar is bevind dat daar geen gedefinieerde betekenis vir die kriterium van redelike gronde is nie, waaraan dikwels ingevolge die Wet en die BAW voldoen moet word, maar dat enigiemand wat aan die kriterium moet voldoen tevrede moet wees dat die gronde inderwaarheid objektief bestaan. Die nuwe bepalings van die BAW oor deursoeking en beslaglegging sonder ’n lasbrief is ondersoek. Daar is vasgestel dat bepalings oor deursoeking en beslaglegging sonder ’n lasbrief nie ongewoon is in ander wette nie, maar dat die inhoud daarvan dikwels verskil. Die nuwe bepalings oor deursoeking en beslaglegging sonder ’n lasbrief is vergelyk met die bepalings oor deursoeking en beslaglegging sonder ’n lasbrief van, inter alia, die Mededingingswet No 89 van 1998 (die Mededingingswet), en daar is bevind dat die BAW-bepalings oor deursoeking en beslaglegging sonder ’n lasbrief nie in alle opsigte so afgebaken is soos dié van die Mededingingswet nie en voorstelle vir teenwigte is gemaak. Die gevolgtrekking is gemaak dat die bepalings oor deursoeking en beslaglegging met ’n lasbrief van die Wet en die BAW grondwetlik geldig behoort te wees, maar dat die grondwetlikheid van die nuwe bepalings van die BAW oor deursoeking en beslaglegging sonder ’n lasbrief nie onweerlegbaar is nie. Daar is verder bevind dat die remedies tot die beskikking van ’n belastingpligtige wat onderworpe was aan deursoeking en beslaglegging inderdaad genoegsaam behoort te wees, maar dat daar geen remedies aan ’n belastingpligtige beskikbaar is om ongeregtigheid of skade te voorkom nie.
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Potter, Elizabeth A. "Fund-raising systems in children's museums: An analysis of fund-raising behavior and philanthropic income trends". ScholarWorks, 1996. https://scholarworks.waldenu.edu/dissertations/483.
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The problem under investigation. This dissertation analyzed philanthropic donations and fund-raising behavior in children's museums. The research embodies a descriptive, inductive, and deductive study which infers that philanthropic donations increase gradually and are influenced by an organization's fund-raising behavior.
The subjects. A stratified random sample of 15 small, 47 medium, and 20 large U.S. children's museums were surveyed; operating budgets determined museum size.
The methodology. Time-series statistical techniques and economic data measures calculated the change in children's museum philanthropic donations from 1990-1994. Correlation coefficients determined the relationships between the income variables. The fund-raising behavior variables, nominal data, were calculated in percentage/frequency tables. The chi-square test statistic checked for dependency between the behavioral variables and museum size.
The findings. This analysis showed the complex relationships between fund-raising systems and their philanthropic environment. The results demonstrate the strong tie between philanthropy and fund-raising. They illustrate that fund-raising cannot be an isolated management function. The data indicate how fund-raising behavior, donor attitudes, and economic conditions influence giving fluctuations. It discloses organizational donor preferences, and the control those donors might have over internal management decisions. The effects of donor networks, political lobbying, and geographic location were also detected in the figures.
Conclusions. This study affirmed that persistent organizational funding requires diversified, balanced relationships between nonprofit organizations and the philanthropic sector. Children's museums need a fund-raising philosophy; voluntary giving must become a core institutional value. This philosophy must be espoused by the Chief Executive Officer who works with and through a Board President and Board of Directors who embrace the same fund-raising rationale. The organizations also need trained personnel to administer the philosophy.
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Gilmore, Carl E. Jr. "Does A Student-Athletes' Socioeconomic Background Matter?" Scholar Commons, 2018. https://scholarcommons.usf.edu/etd/7507.
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This research focuses on college football players from low socioeconomic backgrounds (i.e., attended a Title I High School) and examines whether they are more likely to experience athletic success and influence the performance of the college football programs they attend relative to other student-athletes. The results show that, over the period 2010-2016, Title I players are more likely to be drafted or play in the NFL than other student-athletes. In addition, teams with more Title I players on their roster appear to reap some benefits. On one hand, Title I heavy rosters are associated with better conference records and are more successful in terms of having their players drafted. On the other hand, Title I heavy rosters are not associated with the program's financial performance or ability to produce NFL players. Overall, the evidence supports the notion that socioeconomic background is important for athletic success, especially at the individual level. However, this effect is reversed in the case of student-athletes playing as quarterbacks, which raises interesting questions for future research.
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Hiasat, Shuja'a Ahmad Abdelfattah. "Stock price and cost of debt reaction to changes in cash flow from operations". Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/20218.
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Mestrado em FinançasInvestigamos como o fluxo de caixa das operações afeta o retorno do preço das ações e o custo da dívida e comparamos o efeito relativo do fluxo de caixa versus o lucro líquido nos dois custos de financiamento. Este documento também compara a liquidez entre os índices STOXX Europe 600 e Amman 100 (ASE100), usando quatro medidas: Fluxo de Caixa das Operações, Retorno Ajustado ao Mercado, Retorno Anormal Cumulativo e o Custo da Dívida e seu impacto relativo na associação de fluxo de caixa com custo de capital. Os dados trimestrais utilizados para esta pesquisa são de empresas de capital aberto da Jordânia e de países europeus, de 2009 a 2018. Este estudo contribui para a literatura, pois fornece evidências sobre a associação relativa de ganhos e fluxos de caixa com o custo da dívida e retorno das ações. Também somos os primeiros a considerar qualquer efeito de liquidez de mercado nessa associação. Os resultados mostram um efeito positivo do fluxo de caixa das operações no retorno do preço das ações. Também mostra uma associação negativa e uma influência mais significativa do fluxo de caixa das operações do que o lucro líquido no custo da dívida, reduzindo-o. Além disso, o documento também mostra que o fluxo de caixa das operações tende a influenciar o retorno anormal acumulado e o custo da dívida de uma maneira melhor na Jordânia (um mercado menos líquido) do que no mercado europeu mais desenvolvido.
We investigate how the Cash Flow from Operations affects both the Stock Price Return and the Cost of Debt and compare the relative effect of Cash Flow versus Net Income on both costs of financing. This paper also compares the liquidity between STOXX Europe 600 and Amman stock exchange 100 (ASE100) indexes using four measures, Cash Flow from Operations, Market Adjusted Return, Cumulative Abnormal Return, and the Cost of Debt and its relative impact on Cash flow association with cost of capital. The quarterly data used for this research comes from publicly listed firms from Jordan and European countries, from 2009 through 2018. This study contributes to literature since it provides evidence on the relative association of Earnings and cash flows with cost of debt and stock returns. We are also the first to consider any market liquidity effect on this association. The results show a positive effect of Cash Flow from Operations on Stock Price Returns. It also shows a negative association and a more significant influence from Cash Flow from Operations than Net Income on the Cost of Debt, by reducing it. Furthermore, the paper also shows Cash Flow from Operations tend to influence the Cumulative Abnormal Return and the Cost of Debt in a better way in Jordan (a less liquid market) than in the more developed European market.
info:eu-repo/semantics/publishedVersion
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Persson, Daniel, i Johannes Ahlström. "Går det att prediktera konkurs i svenska aktiebolag? : En kvantitativ studie om hur finansiella nyckeltal kan användas vid konkursprediktion". Thesis, Linköpings universitet, Företagsekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-119867.
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Från 1900-talets början har banker och låneinstitut använt nyckeltal som hjälpmedel vid bedömning och kvantifiering av kreditrisk. För dagens investerare är den ekonomiska miljön mer komplicerad än för bara 40 år sedan då teknologin och datoriseringen öppnade upp världens marknader mot varandra. Bedömning av kreditrisk idag kräver effektiv analys av kvantitativa data och modeller som med god träffsäkerhet kan förutse risker. Under 1900-talets andra hälft skedde en snabb utveckling av de verktyg som används för konkursprediktion, från enkla univariata modeller till komplexa data mining-modeller med tusentals observationer. Denna studie undersöker om det är möjligt att prediktera att svenska företag kommer att gå i konkurs och vilka variabler som innehåller relevant information för detta. Metoderna som används är diskriminantanalys, logistisk regression och överlevnadsanalys på 50 aktiva och 50 företag försatta i konkurs. Resultaten visar på en träffsäkerhet mellan 67,5 % och 75 % beroende på vald statistisk metod. Oavsett vald statistisk metod är det möjligt att klassificera företag som konkursmässiga två år innan konkursens inträffande med hjälp av finansiella nyckeltal av typerna lönsamhetsmått och solvensmått. Samhällskostnader reduceras av bättre konkursprediktion med hjälp av finansiella nyckeltal vilka bidrar till ökad förmåga för företag att tillämpa ekonomistyrning med relevanta nyckeltal i form av lager, balanserad vinst, nettoresultat och rörelseresultat.From the early 1900s, banks and lending institutions have used financial ratios as an aid in the assessment and quantification of credit risk. For today's investors the economic environment is far more complicated than 40 years ago when the technology and computerization opened up the world's markets. Credit risk assessment today requires effective analysis of quantitative data and models that can predict risks with good accuracy. During the second half of the 20th century there was a rapid development of the tools used for bankruptcy prediction. We moved from simple univariate models to complex data mining models with thousands of observations. This study investigates if it’s possible to predict bankruptcy in Swedish limited companies and which variables contain information relevant for this cause. The methods used in the study are discriminant analysis, logistic regression and survival analysis on 50 active and 50 failed companies. The results indicate accuracy between 67.5 % and 75 % depending on the choice of statistical method. Regardless of the selected statistical method used, it’s possible to classify companies as bankrupt two years before the bankruptcy occurs using financial ratios which measures profitability and solvency. Societal costs are reduced by better bankruptcy prediction using financial ratios which contribute to increasing the ability of companies to apply financial management with relevant key ratios in the form of stock , retained earnings , net income and operating income.
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Vrbová, Tereza. "Výsledek hospodaření fyzických osob - účetnictví vs. daňová evidence". Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4684.
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The diploma work put brain to income from operations of natural persons in the accounting and tax evidence. At first it targets the income from operations and its different concept in the evidences. It describes establishment of income from operations on accrual and cash basis, defines components of income from operations - expenses, revenues, gains, losses, incomes and expenditures. The next part of the work focuses on legislation of income from operations in teh Czech Republic (in accounting and tax evidence).One of the chapters speeks about some economic transactions, which influences income from operations different in the accounting and tax evidence. The diploma work is finished with short example, which brings near the problem.
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Katzke, August Charles Rudolf. "Farm and factory : an analysis of the distinctions between and fiscal treatment of taxpayers simultaneously carrying on farming operations and manyfacturing processes under the Income Tax Act No. 58 of 1962". Master's thesis, University of Cape Town, 2009. http://hdl.handle.net/11427/11911.
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Includes abstract.Includes bibliographical references (leaves 70-73).
The Income Tax Act No. 58 of 1962 contains favourable concessions applicable to taxpayers who derive income from the carrying on of farming operations. Taxpayers who carry on processes of manufacture may also expect favourable fiscal treatment, albeit to a lesser extent. The most relevant concessions applicable to the aforementioned distinct classes of taxpayers are discussed, and where applicable, reference is made to judicial commentaries and the literature as regards potential interpretational difficulties. Accordingly, it is submitted that the first mentioned class of taxpayers above receive more extensive concessions with more favourable results than the latter.
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Medlöv, Daniel, i José Maria Robles. "Incorporation of Alternative income Streams Into the Lessor’s Business Model and it’s Effects on a Building Asset Value : A Case Study on Stockholm’s Private Rental Sector". Thesis, KTH, Fastigheter och byggande, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-298343.
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Digital platforms and tools have already taken over a large part of human daily lives and with the latest pandemic of COVID-19 it is clear how these technological trends have just increased, in both intensity and complexity, across most of the different aspects that comprehend our everyday activities. For instance, people are staying more at home and people now socialize, consume and work with help of different digital tools, which in other words means that the homes’ original role is changing to a more multifaceted and integral function. Based on such reality, this master thesis aims to investigate how property owners of housing rentals in Stockholm could extract value from these mentioned trends and context by incorporating new alternative income streams in their current business models. Moreover, this academic inquiry also intends to investigate the financial effect that these streams incorporation could have on a property valuation in the housing rental sector of Stockholm. This thesis project follows two different, yet subsequential, lines of research, where the first one is an interview with local industry experts that provided insights in which kind of potential new value streams that property owners could incorporate in their current business models. They also shared information regarding which kind of digital tools are needed nowadays to make the new offering to the tenants in the most effective way within the Stockholm Private Rental Sector context. The industry experts also gave estimations of the cash flows enhancements that these service incorporation could bring to the owner . This information created the foundation that was used to later interview property owners. The property owners gave information of which kind of digital tools they used today, and what their view was about incorporating the new services and contracts that the industry experts had pointed out as possible new income streams. Both sets of interviews were analyzed with help of finding themes and reviewed literature that allowed the authors of this project to move on to evaluate the financial effect on a housing rental property in Stockholm whenever the new cash flows of the filtered income streams were considered. The thesis has reached the conclusion that an incorporation of provision of services can create value for both the tenant and the property owner, even though specific services that should be incorporated aren't pointed out. The market was, at the time this thesis was written, immature and fast moving, which makes it hard to say which services will be successful in the Swedish market. Despite this are the results pointing out that contracts as home-electricity and insurances are among the services that have the lowest barrier to implement, and have already been tried by some actors in the industry. For those actors that have started an incorporation of provision of services have already noticed new cash-flows streams, even if they today are minor. The second conclusion is that those cash-flows will in the future trigger higher property values as properties will be a more attractive asset to possess. To be able to identify the demand and extract value from it in a successful way is a user-centered approach a key aspect, as the transaction must create new value for all actors involvedDigitala plattformer och verktyg har redan tagit över en stor del av människors dagliga liv och med den senast Corona-pandemin är det tydligt hur teknologiska trender har ökat, i både intensitet och komplexitet, och påverkar de flesta människors vardagsaktiviteter. Under Corona-pandemin har människor spenderat mer tid hemma och människor har socialiserar, konsumerar och arbetar med hjälp av olika digitala verktyg, vilket innebär att hemmets originella funktion har förändrats till en mer mångfacetterad funktion i människors liv. Baserad på detta så undersöker denna masteruppsatsen hur fastighetsägare, av hyresrätter i Stockholm, kan extrahera värde från dessa nämnda trender genom att inkorporera nya intäktsströmmar i deras befintliga affärsmodell. Denna akademiska uppsats undersöker också vilken påverkan dessa nya intäktsströmmar har på fastighetsvärden i hyresrättssektorn i Stockholm. Metoden för att nå en slutsats är uppdelad i två processer, där den första är att intervjua vad som benämns i uppsatsen som industri-experter inom ämnet proptech. Dessa bidrar med insikt kring vilka nya intäktsströmmar som möjliga att inkorporera i fastighetsägares nuvarande affärsmodell. Dom understödjer också med information kring vilka digitala verktyg som är nödvändiga för att kunna inkorporera tjänsteförmedling på ett effektivt sätt till hyresgäster i Stockholms privata hyressektor. Utöver detta så ger industri-experterna estimeringar kring vilka värden som kunde tillfalla fastighetsägarens för varje enskild tjänsteförmedling. Denna information används som ett underlag vid nästa skede av intervjuprocessen med fastighetsägarna. Fastighetsägarna bidrar med information kring vilka digitala verktyg dom använde, vid tidpunkten denna uppsats skrevs, och deras syn på att inkorporera förmedling av de tjänster och kontrakt som industri-experterna pekar ut under första intervjuprocessen. Intervjuerna analyseras med hjälp av tematisk analys och parallellt med detta analyseras litteratur, vilket skapade möjlighet att utvärdera vilka finansiella effekter som en inkorporering av tjänsteförmedling kan få på hyresrättssektorn i Stockholm. Uppsatsen når slutsatsen att inkorporering av tjänsteförmedling kan skapa värde för både hyresgästen och fastighetsägaren, även om de specifika tjänsterna inte pekas ut. Marknaden var vid tidpunkten när denna uppsats skrevs omogen och utvecklades snabbt vilket gör det svårt att svara på vilka tjänster som kommer vara framgångsrika i en svensk marknad. Trots detta pekar resultat på att kontakt som hushållsel och hemförsäkring hade låga ingångsbarriärer i marknaden att implementera, och vissa fastighetsägare har redan påbörjat denna process. Denna inkorporering har för dessa aktörer inneburit vissa nya intäktsströmmar, som dock är väldigt begränsade. Den andra slutsatsen är att de nya intäktsströmmar i framtiden kommer utlösa högre fastighetsvärderingar då fastigheter kommer bli en attraktivare tillgång att inneha. För att kunna identifiera efterfrågan och extrahera värdet ur en tjänsteförmedlingen, på ett framgångsrikt sätt, är en användarcentrerad strategi en viktig aspekt då transaktionerna som sker mellan fastighetsägaren och hyresgästen måste vara värdeskapande för alla inblandade aktörer.
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Simpson, Steven D. "Effect of 2007-2009 Economic Crisis and Dodd-Frank Legislation on the U.S. Banking Industry". ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/3260.
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This correlation research study was used to investigate the impact of the Dodd-Frank legislation on the U.S. bank industry. The economic crisis of 2007-2009 had a global and significant financial impact, some of which still reverberates. In the United States, the reaction was The Dodd-Frank Wall Street Reform and Consumer Protection Act, which took effect July 21, 2010. This act has recently been the subject of academic research and remains debated in congress, with discussion focused on its repeal. The publicly available, secondary data set from banks' quarterly filed regulatory reporting provided the data used in this study. Every FDIC insured bank in the United States was included in the study. The research question for the study examined the unintended consequences of Dodd-Frank legislation as posited by the theories of Bexley (2014) and Barth, Prabha, and Swagel (2012) that Dodd-Frank was a regulatory overreaction and could have a long-term impact on a substantial number of financial institutions. From 2007 through 2013, the number of banks declined by over 1,753 institutions; a 19.82% decline. The structure of the research presumed that banks that relied heavily on consumer fees for depository services would be negatively impacted by rule changes and regulation regarding such fees. There were two research questions. The first focused on the role of the new rules in the decline of the number of banks. The second explored the role of the legislation in the financial performance of banks. Regression results resulted in not being able to reject the null hypotheses. The implication of the study for social change is that policy makers who understand these relationships may construct better regulation to mitigate unfair and deceptive consumer fees for banking services.
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Толста, Ю. В. "Облік і аудит формування фінансових результатів: методичні основи та діюча практика (на прикладі ТОВ «ЕНЕРДЖИ ДІДІПІ»)". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Tolsta.pdf.
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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижчеУ роботі розглядаються теоретичні аспекти сутності фінансових результатів, теоретико-методичні основи обліку та відображення у звітності фінансових результатів з урахуванням вимог національних та міжнародних стандартів обліку, організаційні основи аудиту формування фінансових результатів. Проаналізовано основні економічні показники розвитку підприємства, динаміку формування доходів та витрат, їх вплив на фінансовий результат, діючу систему обліку та методику проведення аудиту фінансового результату на підприємстві, вплив факторів внутрішнього середовища на операційний прибуток підприємства. Запропоновано напрямки поліпшення облікового забезпечення систематизації доходів, витрат, фінансових результатів на основі поглиблення аналітичності відображення облікової інформації, впровадження системи бюджетування як складової управлінського обліку на підприємстві.
Thesis deals with theoretical aspects of the substance of financial results , theoretical and methodical base of accounting for financial results and its reflection in financial statements according to National and International Accounting standards, organizational principles of audit of the formation of financial results. Author analysis the main economic indicators of the enterprise development, the dynamics of income and expenses generation and their impact on the financial result, the operating accounting system and methods of auditing the financial result at the enterprise, influence of internal environment factors on the operating profit of the enterprise. We have recommended the directions of improvement of accounting for the systematization of incomes, expenses and financial results based on deepening of the analytical display of the accounting information, implementing of the budgeting system as a component of management accounting at the enterprise.
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Noah, Tanya. "Financial Literacy in Appalachian Kentucky with a National Comparison". ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5109.
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Financial literacy is a national problem; many studies confirmed that Americans have low levels of financial literacy. There is little to no research about financial literacy in Appalachia, and the level of financial literacy was unknown for Appalachian Kentucky. There is a problem deserving attention which can be seen by examination of the 3 key financial indicators. Many researchers found the Appalachian Kentucky region deficient regarding poverty rates, unemployment rates, and personal income rates. The purpose of this study was to develop a baseline level of financial literacy of Appalachian Kentuckians and to compare it to national levels. Becker's theory of human capital served as the theoretical framework of this study. The research questions asked the difference between the levels of financial literacy of Appalachian Kentuckians and Americans. A survey design was used to collect data from residents in an Appalachian Kentucky county (n = 35) that was mathematically average based on the key financial indicators as reported by the Appalachian Regional Commission. The national financial literacy rate was derived from the National Financial Capability Study. A one-sample t test indicated that the financial literacy level of Appalachian Kentuckians is less than the national level. Multiple linear regression analysis indicated that financial literacy levels can be predicted either by personal income or poverty. This study offers positive social change by providing a baseline understanding of financial literacy in Appalachian Kentucky to draw more attention to the improvement needs in this area. Improving financial literacy has the potential to improve key financial indicators of the region, and thus, the lives of Appalachian Kentuckians.
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Бойко, А. Г. "Організація обліку доходів і витрат від обмінних операцій в бюджетних установах". Master's thesis, Сумський державний університет, 2020. https://essuir.sumdu.edu.ua/handle/123456789/81558.
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У роботі досліджені питання організації обліку доходів і витрат від обмінних операцій в бюджетних установах. Основною метою роботи є дослідження стану теоретико-методологічних положень організації обліку доходів і витрат від обмінних операцій для виявлення проблем, визначення напрямів його вдосконалення.The master’s thesis focuses on the the organization of accounting and control of income and expenditure in public sector institution. The main aim of this research is to recommendations to improve the theoretical, methodological and practical issues of accounting and control of income and expenditure in public sector institutions.
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Ting-YiWu i 吳亭儀. "Operating Income Management Using Classification Shifting". Thesis, 2017. http://ndltd.ncl.edu.tw/handle/8qttpf.
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碩士國立成功大學
會計學系
105
Since Taiwan started to adopt the International Financial Reporting Standards in 2013, this paper examines Taiwan’s public companies from the first quarter of 2013 to the fourth quarter of 2015. Following McVay (2006) and Fan et al. (2010), the study examines whether public companies use the classification of items within income statements as an earnings management tool, and transfers non-operating income to operating income in order to achieve the operating income management. This work thus, mainly investigates the relationship between “unexpected non-operating income and losses” and “other income and expenses”. We find that it is not easy to identify operating income management, compared to transferring operating other expenses to non-operating other expenses, and that public companies would like to transfer non-operating other income to operating other income.
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Hsu, Ya-Chi, i 許雅琪. "The Drivers of Non-operating Income". Thesis, 2003. http://ndltd.ncl.edu.tw/handle/20901323910577692359.
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碩士國立彰化師範大學
會計學系
91
While non-operating income have played an important role in some firm’s total earnings, investors often view non-operating income as “negative news.” The purpose of this study is to provide evidence on significance and possible drivers of non-operating income, and try to explore more comprehensive and objective view. On the other hand, to distinguish the difference between whole and individual of non-operating activities, we test both total and each item numbers. After summarizing the past research, we identify five drivers of non-operating activities: operating condition, management style, financing plan, earnings management and macroeconomics factors. We document and analyze a panel sample of 295 firms from 1996 to 2001, and the results of significant analysis are as follows: First, on average, non-operating income doesn’t play a significant part of total income, but the extremes imply a few firms operate dependent on it very much. “Interest income,” “investing income,” and “gain on disposal of investment” are most active items. Second, non-operating income is positively related to macroeconomics factors. Third, we find steel industries lose most and automobile industries gain most on non-operating activities. Fourth, if the performance of non-operating activitives is the worst, the performance of operating condition is also the worst. However, if firms perform the best in non-operating activities, their operating condition isn’t the best. On the other hand, the results of empirical test of five drivers are: 1.Non-operating performance is positively related to operating condition. Among all non-operating activities, investment performance is also positively related to operating condition. However, gain on disposal of investment is negatively related to operating income. 2.We don’t find the phenomenon that management style of valuing the firm size affects non-operating income. 3.With view of the overall non-operating activities, financing plan is not the significant driver, but the “asset sale” prove the hypothesis. This result implies that the management tends to sell assets when the free cash flow was too low. 4.The management will use non-operating income to smooth earnings, and “asset sale,” and “exchange activities” are proved efficient ways. However, we don’t find the evidence of “big bath.” On the other hand, the management may recognize investing income to lower the debt-to-equity ratio. 5.The performance of non-operating activities is positively related to the macroeconomics condition.
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Li, Hsin-Yi, i 李欣怡. "Information Content of Income Smoothing and Operating Performance". Thesis, 2007. http://ndltd.ncl.edu.tw/handle/38482684930845341363.
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碩士淡江大學
會計學系碩士班
95
The aim of this study is to examine the relationship between degree of income smoothing and which information content, operating performance’ information content, and examine the relationship between degree of income smoothing and which information content while firms have more degree of shareholder sophistication for fiscal year. I find that firms with greater smoothing have more future earnings response coefficient, implying that income smoothing make stock prices more informative, but I also find that firms with greater smoothing have less current earnings response coefficient. Besides, I also find that firms report negative earnings for fiscal year, which have less current and future earnings response coefficient than report positive earnings, and firms report negative cash flows from operating for fiscal year, which have less current cash flow response coefficient than report positive cash flows. Indicating that firms report negative earnings or cash flow, because losses are more transitory and which stock prices less information but which future cash flow response coefficient more than report positive cash flows. Inference of this study because cash flow have substance effect, so when firms have negative cash flows investor more care about it, which have more cash flow response coefficient, and further find while distinguishing the degree of sophisiticated investor, investor the sophisiticated degree proportion is higher. Because they know information of the earnings, firms have more degree of shareholder sophistication for fiscal year, which have more current and future earnings response coefficient than which have less.
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Yeh, Yung-liang, i 葉永良. "Earnings Management through Non-operating Income before Capital Decrease". Thesis, 2009. http://ndltd.ncl.edu.tw/handle/93v9wv.
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碩士靜宜大學
管理碩士在職專班
97
It is quite common that Taiwanese enterprises reinvest in China or overseas. Still, due to the restrictions of laws and regulations, as well as the limitations of information reveal, both the reinvestments and their results are difficult to be controlled. Enterprise managers can easily manipulate profit by non-operating incomes. While capital decrease has gradually become one of the financial strategies applied by companies in these years, investors pay close attention to whether non-operating incomes have been used as earnings management during capital decreases. This empirical study explores the actions of earnings management by non-operating incomes before the announcements of capital decreases. There are three types of capital decrease: deficits offset, cash refund, and stock repurchase. The sample is the listed co. from January 1st, 2005 to June 20th, 2007 by T-test and Wilcoxon Signed-rank test . Furthermore, it explores whether, during deficits offset of capital decrease, there exist any differences of earnings management by non-operating incomes between companies which proclaim capital decreases and at the same time proceed to increase capital and the companies which proclaim capital decrease but do not increase the capital. The results are as follows： 1.Before capital decrease by deficits offset, significant non-operating incomes used as negative earnings management often cause the phenomenon of “TAKE BETH”. It advances the events negative to future loss and profit to the current to increase the future profit. The major earnings management tool is disposal income of investment. 2.During capital decrease by cash refund, obviously non-operating incomes used as positive earnings management, the agents would raise the profit to smooth the capital decrease, and then repurchase stock in big cash to lift the share profit and investment reward. The major earnings management tool is disposal income of investment. 3.Before capital decrease by treasury stock, non-operating incomes used as positive earnings management is not significant. 4.Before capital decrease by deficits offset, differences between companies which proclaim capital decrease and at the same time proceed to increase capital and the companies which proclaim capital decrease but do not increase the capital, non-operating incomes used as earning management is not obvious.
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Hsu, Su-Chin, i 徐淑卿. "The Incremental Information Content of Non-operating Income in Taiwan". Thesis, 1993. http://ndltd.ncl.edu.tw/handle/29039805541556708088.
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Kao, Demi, i 高蓉蓉. "Exchange Rate Changes, Operating Income, and Stock Return: An Empirical Analysis". Thesis, 1997. http://ndltd.ncl.edu.tw/handle/88132593996094365712.
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Sun, Hsing Chi, i 孫幸琪. "A Comparative Analysis of the Usefulness of Operating Income , Net Income and Comprehensive Income in Explaining Stock Returns :Evidence from Taiwan''s Stock Market". Thesis, 1994. http://ndltd.ncl.edu.tw/handle/12134388775706392867.
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Tsai, Shiow-Li, i 蔡秀麗. "The Incremental Information Content of the Components of Quarterly Non-operating Income". Thesis, 1999. http://ndltd.ncl.edu.tw/handle/81935182940715770768.
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碩士東海大學
管理研究所
87
This study examines the association between security returns and non-operating income, and whether components of non-operating income have incremental information content. Since the prior accounting research has not focused on the impacts of non-operating income, the main purpose of the study is to explore the information content of security prices with quarterly non-operating income in the Taiwan security market. Samples of this study include 303 companies, listed in Taiwan Stock Exchange from 1996 to 1998. The main results as follows : 1.Both operating income and non-operating income are associated with security returns significantly. 2.In the second and fourth quarter, companies utilize non-operating income to window dress their financial statements. 3.In spite of operating losses, non-operating gains are significantly associated with security returns. 4.The association in result 1 is positively related to the percentage of non-operating income to normal income. 5.The association between security returns and components of non-operating income is stronger than result 1. Adj-R2 increase 20.03% , indicates the components of non-operating income have incremental information content.
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Wang, Hung-Ming, i 王鴻銘. "High-income Group’s Tax-planning in Operating the Lease of Real Estate". Thesis, 2017. http://ndltd.ncl.edu.tw/handle/wdknbm.
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碩士國立清華大學
經營管理碩士在職專班
105
The study mainly observes the employed population and managers whose annual individual income tax is between 30 to 40%, and these groups of people are categorized as the high-income group. The individual income tax increases along with the increased wage. The additional earning gained from the house rent definitely aggravates the burden of taxation. Worse than that is the tax rate may even go up to a higher level. My personal tax-saving skill and tool is far less comprehensive than the corporate’s systematic method, therefore the effectiveness is relatively limited. As a result, I do look forward to learning more advice in relating to the tax-saving planning in the lease of the real estate. Oriented to high-income group’s situation who may confront the taxation issue of the real estate, the thesis is developed by including the real practice of the tax-saving plan, case study and suitable taxation schemes. In addition to the insight discussion of the corporatization of real estate, a case study is provided to elaborate the scheme and analyze the benefits. According to the research, under the circumstance of complying all related laws, the corporatization of real estate can effectively save the tax for high-income population when the annual rental income is more than NT$ 524,000.
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Wu, Shwu-Ching, i 吳淑清. "Can Banks Improve Their Operating Performance by Fee Income Instead of Deposit ?" Thesis, 2018. http://ndltd.ncl.edu.tw/handle/532p32.
Pełny tekst źródłaStreszczenie:
碩士淡江大學
財務金融學系碩士在職專班
106
An overview of the banking industry''s main profit focus in recent years, from the traditional deposit interest income and expenditure business to the wealth management business to earn risk-free fee income, This study mainly explores whether the domestic banking industry should be able to improve the performance of business by following the may of changing its business style. This study is based on the 26 domestic banks provided by the Taiwan Economic News TEJ database. The research period is mainly based on the second quarter of 2008 to the third quarter of 2017, using Gonza''lez, Terasvirta and Dijk (2004,2005) The Panel Smooth Transition Model (PSTR), and adding fee income to operating income ratio as the threshold, to study banks with different emphasis on wealth management, according to their bank characteristics and related variables on the bank''s operating performance. Impacts: Bank of International Settlement ratio, Non-Performing Loans Ratio and The Growth rate of Lending have shown a significant positive or negative relationship with wealth management banks. However, the growth rate of fee income does not have a significant impact. The fee income business strategy does not seem to be helpful to the bank''s operating performance.
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Pan, Cheng-Wei, i 潘承威. "Earnings Management to Reach Earnings Threshold : Discretionary Accruals and Non-operating Income". Thesis, 2004. http://ndltd.ncl.edu.tw/handle/39484662017600381566.
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碩士淡江大學
會計學系碩士班
94
In a sample of firms listed in Russell 3000, we investigate the behavior of earnings management by discretionary accruals (DA) and non-operating assets (NOA) around earnings thresholds, including positive earnings, earnings of the same quarter in last year, and analysts’earnings forecast. Results indicate that managers tend to use DA to decrease (increase) earnings when pre-managed earnings are above (below) earnings thresholds. The bigger the difference between pre-managed earnings and threshold, the stronger the use of DA is. Results also reveal that managers realize gains by disposing NOA to increase earnings when pre-managed earnings are lower than thresholds. Again, the positive association between threshold difference and use of NOA holds in this case. Testing the endogenous relation between DA and NOA, we find, at least in part, a complementary (substitute) relationship between these two instruments when thresholds difference is big (small).
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Huang, I. Ting, i 黃意婷. "The Impact Factors of Securities Firms Operating Performance after Securities Transaction Income Tax". Thesis, 2013. http://ndltd.ncl.edu.tw/handle/17882279927848891475.
Pełny tekst źródłaStreszczenie:
碩士輔仁大學
金融與國際企業學系金融碩士班
101
Securities Transaction Income Tax has immediately become a hot issue in the stock market since Ministry of Finance proposed to reimpose it on March 2, 2012. The average daily turnover of the stock market decreased sharply, resulting in a direct impact on the capital market and the revenue of securities firms. Operating under increasing pressure, securities firms need to think about how to effectively position and transform themselves and plan for their future development. Based on opinions of a professional manager of a domestic securities firm, literature review, as well as statistical analysis through a questionnaire survey to 2012 year of observations, this research analyzes how enterprise capabilities, customer loyalty, risk management capabilities, information integration and application, employees' centripetal force and managers’ abilities influence the operating performance of securities firms respectively. The results show that enterprise capabilities, risk management capabilities, information integration and application, employees' centripetal force and managers’ abilities all have significantly positive effects on market share and profitability which are measurements of the operating performance of securities firms. The factors having the greatest influence on market share are, in descending order, enterprise capabilities, risk management capabilities, managers’ abilities, information integration and application and employees' centripetal force, while the factors having the greatest influence on profitability are, in descending order, enterprise capabilities, managers’ abilities, risk management capabilities, information integration and application and employees' centripetal force.
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Chen, Yu-Ke, i 陳于格. "Earnings management of seasoned equity offerings: discretionary accruals and discretionary non-operating income". Thesis, 2004. http://ndltd.ncl.edu.tw/handle/71760763544644600550.
Pełny tekst źródłaStreszczenie:
碩士淡江大學
會計學系碩士班
94
This study investigates the earnings management (EM) around seasoned equity offerings (SEO) by examining discretionary accruals and discretionary non-operating income. The paired t-test results show that both discretionary accruals and discretionary non-operating income are significantly higher during SEO and the previous periods. The result of simultaneous equations model indicate a positive association between discretionary accruals and discretionary non-operating income, revealing that managers of SEO firms tend to simultaneously utilize these two EM instruments in a complementary practice.