Purpose of the thesis is to compare theorethical base to actual system of driving costs and analyses in the existing environment of GE Medical Systems IT company producing medical equipment of cardiology, maternal infant care, respirators and ultrasound field. Costs are driven from two different perspectives - capability accounting, where methology of standard costing is applied, and responsibility accounting. Consequently particular variances are analyzed for period 2006 - 2008 and identified differences from operationg plan. Conclusion is the evaluation of recent driving costs system.

In diesem Diplomarbeit ist das spezifische Problem des Buchhaltungssystems in einer Budgetanstaltbeschrieben:1. Analyse und Erneuerung des Buchhaltungssystems in unserer Schule,2. Besonderheiten des Buchhaltungssystems in einer Budgetanstalt,3. Vorstellung der Buchführung im Buchhaltungsprogram NOVISION,4. Analyse der Literatur,5. Nachschau der Buchhaltungsprograme, die in Litauen benutzbar sind,6. Realisierung und Bewertung der Möglichkeiten Programen EXCEL und ACCESS in der Projektierungdes Buchhaltungssystems zu ausnutzen.

La question de l'immigration, dans les économies d'accueil, est aujourd'hui au centre des préoccupations politiques, économiques et sociales. L'immigration est perçue, de nos jours, comme un problème plus qu'une opportunité pour les sociétés d'accueil en général et la France en particulier. Les résultats du sondage du Transatlantic Trends entre 2008 et 2013 montrent qu'en France, l'opinion publique sur l'immigration s'est beaucoup dégradée. A la question percevez-vous l'immigration comme un problème plutôt qu'une opportunité ? 50% des sondés français répondaient par l'affirmatif en 2013. Ce pourcentage n'était que de 39% en 2008. Parallèlement à cette situation, les projections démographiques montrent un vieillissement de la population et l'immigration pourrait être une solution face à ce problème. La thèse a pour objectif d'analyser, dans ce contexte de vieillissement démographique, les effets économiques de l'immigration en mettant l'accent sur son impact sur les finances publiques et la demande des ménages en France. Elle contribue ainsi à la littérature sur les coûts et apports de l'immigration dans les pays d'accueil. Elle analyse également les conséquences économiques d'une décision politique relative à l'immigration, en testant les effets des changements de politiques migratoires sur les finances publiques ou encore les effets de la hausse du revenu sur la consommation des ménages natifs et immigrés. La thèse s'articule autour de deux grandes parties : la première s'intéresse à l'impact budgétaire de l'immigration, avec dans un premier chapitre une évaluation comptable et dans un deuxième chapitre, une évaluation dynamique à l'aide d'un modèle d'équilibre général. La deuxième partie de la thèse se focalise sur la consommation des immigrés en France. Là encore, on distingue deux chapitres : le premier mesure la contribution des immigrés à la demande finale et le second analyse les comportements de consommation des ménages natifs et immigrés. / The issue of immigration, in host economies, is today at the center of political, economic and social concerns. Immigration is perceived as a problem rather than an opportunity for host countries in general and France in particular. The results of the Transatlantic Trends survey between 2008 and 2013 show that in France, public opinion on immigration has deteriorated significantly. Do you perceive immigration as a problem rather than an opportunity? 50% of French respondents answered yes in 2013. This percentage was only 39% in 2008. At the same time, demographic projections show a population ageing and immigration could be a solution to this problem. The thesis aims to analyze, in this context of population ageing, the economic effects of immigration by focusing on its impact on public finances and consumption in France. It contributes to the literature on costs and benefits of immigration in the host countries. It helps to shed light on the economic consequences of a political decision on immigration, by testing the effects of changes in migration policies on public finances or the effects of rising income on the consumption of native and immigrant households in France. The thesis focuses on two main parts: the first focuses on the fiscal impact of immigration, with a first chapter on accounting evaluation and a second chapter on dynamic evaluation using a general equilibrium model. The second part of the thesis focuses on the consumption of immigrants in France. Again, there are two chapters: the first measures the contribution of immigrants to final demand and the second analyzes the consumption behavior of native and immigrant households in France.

This paper describes the specification and implementation of a computational system entitled Evolutionary Support System for the Analysis of Accounting Statements (ESAAS), which aims to optimize decision making, and uses variations of the genetic algorithm from Holland. In its specification, there is a population formed by chromosomes that are vectors over a ternary alphabet with size corresponding to the number of account statements contained in the type of analysis chosen by the user. The ESAAS diagnoses the financial and economic situation of commercial, industrial companies or service providers, whether they are classified as micro, small, average, average-large or large companies. The diagnosis done by ESAAS was based on the analyzes of liquidity, debt profitability, added value, average terms, vertical and horizontal analyzes; and in the diagnosis of the analytical combination of liquidity, profitability and debt with the vertical analysis, showing as a justification, the influence of each of the accounts or group of financial accounts involved. The system receives as input a set of indexes, total values of the accounts or groups of accounts of financial accounting standards of the company that will be considered in a determinted period, consisting of consecutive years, being considered the minimum of three years. To validate the ESAAS, tests were performed with data obtained from the financial statements from companies in the years 2008, 2009 and 2010. The system was implemented in the eclipse compiler, using the JAVA programming language. The results achieved in the calculation of the quotients obtained in all the seven types of analyzes performed achieved 100% of correctness. Therefore concluding that the ESAAS infers knowledge to decision-making, through diagnostic reports generated. / Este trabalho descreve a especificação e a implementação de um sistema computacional, intitulado de Sistema Evolutivo de Apoio à Análise de Demonstrações Contábeis (SEADC), que visa otimizar a tomada de decisão, e utiliza variações do algoritmo genético de Holland. Possui em sua especificação uma população formada por cromossomos que são vetores sobre um alfabeto ternário, com tamanho correspondente ao número de contas contábeis contidas no tipo de análise escolhida pelo usuário. O SEADC faz o diagnóstico da situação financeira e econômica de empresas comerciais, industriais ou prestadoras de serviço, sejam elas classificadas como micro, pequena, média, média-grande ou grande empresa. O diagnóstico realizado pelo SEADC foi baseado nas análises de liquidez, endividamento, rentabilidade, valor adicionado, prazos médios, análises vertical e horizontal; e no diagnóstico da combinação das análises de liquidez, rentabilidade e endividamento com a análise vertical, mostrando, como justificativa, a influência de cada uma das contas ou grupo de contas contábeis envolvidos. O sistema recebe como entrada um conjunto de índices, valores dos saldos das contas ou grupos de contas contábeis de demonstrações padronizadas da empresa que será analisada, em um determinado período, composto por anos consecutivos, sendo considerado o mínimo de três anos. Para validar o SEADC foram realizados testes com dados obtidos de demonstrações contábeis de empresas nos anos de 2008, 2009 e 2010. O sistema foi implementado no compilador eclipse, usando-se linguagem de programação JAVA. Os resultados alcançados no cálculo dos quocientes obtidos em todos os sete tipos de análises realizadas alcançaram 100% de corretude. Conclui-se, portanto, que o SEADC infere conhecimento à tomada de decisão, através dos relatórios de diagnósticos gerados.

Artificiell Intelligens (AI) är ett forskningsområde som varit föremål för omfattande utveckling de senaste åren. I takt med denna utveckling har teknologin etablerat sig inom olika branscher. I denna uppsats genomförs en kvalitativ fallstudie som ämnar att identifiera vilka eventuella aspekter av den traditionella fundamentala analysen som kan optimeras med AI - från perspektivet av yrkesverksamma kapitalförvaltare och akademiska experter. Det empiriska materialet som erhålls med hjälp av intervjuer med yrkesverksamma kapitalförvaltare samt akademiska experter kommer analyseras med en teoretisk referensram. Denna teori beskriver hur AI används, eller kan användas, inom fundamental analys för att optimera strategisk analys, redovisningsanalys samt finansiell analys. I analysen jämförs resultatet av det empiriska materialet med den teoretiska referensram för att utröna vilka aspekter av den fundamentala analysen som kan optimeras med hjälp av AI. Avslutningsvis diskuteras analysens samt resultatet och förslag på framtida forskning presenteras. / Artificial Intelligence (AI) is an area that in recent years has developed extensively and thus has become increasingly relevant for various industrial uses. In this thesis, a qualitative case study is carried out with the aim of identifying which areas of traditional fundamental analysis that potentially can be optimized with AI. The empirical material, derived from interviews with professional asset managers and academic experts, is analyzed with a theoretical frame of reference. This theoretical frame of reference describes how artificial intelligence is used, or can be used, in order to optimize the strategic analysis, the accounting analysis and the financial analysis. In the analysis, the results of the empirical material are compared with the theoretical frame of reference in order to determine which aspects of the fundamental analysis that can be optimized with the help of artificial intelligence. Finally the result and the analysis are discussed and suggestions for future research are presented.