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The subject of my thesis is "Comparison of development of depreciation methods of long-term assets and their influence on the tax base". The aim of this study was to capture the development of methods of depreciation, amortization of transferring these methods into the numerical expression and assess the impact of the development of depreciation to the tax base. This work does not cover only the current depreciation issues, but focuses on the development of depreciation for the period from 1995 to 2010. Development of income taxes, depreciation rates and coefficients from 1995 - 2010 was favorable for taxpayers. The tax rate was decreasing. Depreciation rates have increased and rates fell, which provoked a reduction of the minimum period of depreciation.

This study examined the influence of three predictor variables on perceptions of assisted living: psychological well-being, functional status, and coping strategies. A multiple regression analysis was used to examine the influence of these factors on perceptions of the transition to assisted living.

This diploma thesis is focused on the analysis of leasing liabilities under standard IAS 17 and the new standard IFRS 16 Leases at Atlas Copco Services, s. r. o. The thesis is divided into three parts. The first part deals with the theoretical basis of both standards. In the second part we will find the practical application of the lease accounting in the monitored company under the new IFRS 16 and its comparison with IAS 17. The third part summarizes both standards and recommends the selection of one of the standards.

Qualitative, exploratory and descriptive research study was conducted using the case study approach. The purpose of this study was to explore and describe the experiences of family members caring for a long term mentally ill patient suffering from schizophrenia. Purposive sampling was used to select one family who cared for the patient for more than two years. Data was collected through the process of in-depth, unstructured individual interviews. Interviews were tape recorded and transcribed verbatim. Themes, categories and sub-categories were finally identified. The findings revealed that although the family was willing to care for the patient at home, they experienced challenges to provide basic care. Other challenges included were lack of adherence to treatment, financial constraints, substance abuse, social stigma, fear and concerns about the patient’s future. A conceptual map was designed to reflect the major concepts of the findings / Health Studies / M.A. (Health Studies)

Little is known regarding registered nurse (RN) information management practice in long-term care (LTC) settings. This study identifies LTC RNs’ information management practice and needs, which are important for designing and implementing health information technology (HIT) in LTC settings. Methods: This descriptive qualitative study combines direct observations and semi-structured interviews, conducted at Alberta’s LTC facilities between May 2014 and August 2015. The constant comparative method of joint coding was used for data analysis. Results: Nine RNs from six nursing homes participated in the study. Based on the RNs’ existing information management system requirements, a graphic information flow model was constructed. Conclusion: This baseline study identified key components of LTC RNs’ information management system. The information flow model may assist HIT developers with future design and development of HIT solutions for LTCs, serve as a communication tool between RNs and developers to refine requirements and support further LTC HIT research. / Graduate

This study investigates an appropriate accrual-based model in detecting earnings management (EM) of Chinese firms undergoing initial public offering (IPO) process. The mainstream literatures show that state-owned enterprise (SOE) has involved with less earnings management (EM) than non-state-owned enterprise (NSOE) in pre-IPO market from 2003 to 2009. The reason is that SOE could borrow money from bank, compared to NSOE. However, SOE has been proven to conduct stronger EMs in pre-IPO market during 2011 to 2013 by manipulating with property plant and equipment (PPE), the flows of account receivable (AR) and long-term debt (LTD). Besides, I also suggest a new accrual-based model that could better fit into the unique features of Chinese firms in their process of IPO application.

published_or_final_version / Social Work and Social Administration / Doctoral / Doctor of Philosophy

The problem of this study is to compare prior health care experience with satisfactory adjustment in a long-term care facility. Both quantity and quality of prior experience in a health care facility are examined in terms of the significance to successful relocation. Demographic data and perceived control of health are examined in relation to significance of the findings.

Qualitative, exploratory and descriptive research study was conducted using the case study approach. The purpose of this study was to explore and describe the experiences of family members caring for a long term mentally ill patient suffering from schizophrenia. Purposive sampling was used to select one family who cared for the patient for more than two years. Data was collected through the process of in-depth, unstructured individual interviews. Interviews were tape recorded and transcribed verbatim. Themes, categories and sub-categories were finally identified. The findings revealed that although the family was willing to care for the patient at home, they experienced challenges to provide basic care. Other challenges included were lack of adherence to treatment, financial constraints, substance abuse, social stigma, fear and concerns about the patient’s future. A conceptual map was designed to reflect the major concepts of the findings / Health Studies / M.A. (Health Studies)