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The function of accounting is to provide users with useful information in making economic decisions. Information regarding goodwill, a major constituent of the value of many listed companies, is likely to be useful in making decisions relating to those companies. A historical review of accounting literature, including professional standards, relating to methods of accounting for purchased goodwill showed that none of them has stood the test of time. The current trend towards an impairment paradigm will not resolve the issue satisfactorily because it produces, at best, a partial solution. The difficulty in accounting meaningfully for goodwill is compounded because, given its foundation in historical cost principles, accounting has been unable to present any information at all with regard to internally generated goodwill within the confines of the traditional Balance Sheet. This, in turn, has led to the evasion of the reality that the two forms of goodwill are inextricably merged. Trying to account satisfactorily for goodwill has been a prime example of R.R. Sterling�s �issues conceived in a way that they are in principle unresolvable�. The problem was accordingly redefined as being to find a method by which the current level of information relating to goodwill in the financial statements contained in a company�s Annual Report could be improved. This thesis seeks to identify a logically defensible method of accounting for goodwill which addresses the redefined problem. It builds upon the historical research undertaken, combined with a priori reasoning, to propose an additional financial statement which is a modification of nineteenth century �double accounting� in a modern context. This statement, which goes far to solve the redefined problem, also furnishes information regarding the company�s market capitalization at balance date and is termed the Market Capitalization Statement (�MCS�). While the idea of furnishing market capitalization data to readers of the Annual Report is not new, it is believed that this is the first time such data has been systematically linked with the Balance Sheet to provide an objective, integrated and meaningful view of goodwill in the financial statements. The practical application and simplicity of the MCS are illustrated by a range of examples drawn from Australian �dot-com� companies over a period of time which saw considerable fluctuation in both goodwill and market capitalization, supplemented by examining data relating to some of Australia�s largest listed companies over the same period. These examples demonstrate that the MCS has the potential to provide significant information not available in conventional financial statements, while freeing the traditional Balance Sheet and Profit and Loss Account to present information in a more meaningful and less distorted way. Finally, the MCS is noted as still being subject to certain problems and distortions in the context of the historical cost basis of the remaining financial statements. It is shown that, if used in the context of an exit price based system, Chambers� CoCoA, many of these distortions are removed. The MCS also complements the information provided by CoCoA as originally formulated.

This study exploits the recently-issued Uncertain Tax Position Statement (Schedule UTP) to examine the effect of mandatory disclosures of tax uncertainty to tax authorities on firms' reporting decisions. Schedule UTP requires firms to disclose federal income tax positions to the Internal Revenue Service that have been classified as 'uncertain' for financial reporting purposes. In showing how Schedule UTP disclosure requirements affect private and public reporting decisions, I provide insights into the usefulness of these disclosures. Using confidential tax return data and public financial statement data, I find that after imposition of Schedule UTP reporting requirements, firms report lower financial reporting reserves for uncertain income tax positions, but do not claim fewer income tax benefits on their federal tax returns. These findings suggest some firms changed their financial reporting for uncertain tax positions to avoid Schedule UTP reporting requirements without changing the underlying positions. The effect is concentrated among firms with greater business complexity, whose business operations facilitate tax planning strategies that are more difficult for the IRS to identify. More broadly, my results imply private disclosures of tax uncertainty can affect the informativeness of public disclosures of tax uncertainty. / text

The function of accounting is to provide users with useful information in making economic decisions. Information regarding goodwill, a major constituent of the value of many listed companies, is likely to be useful in making decisions relating to those companies. A historical review of accounting literature, including professional standards, relating to methods of accounting for purchased goodwill showed that none of them has stood the test of time. The current trend towards an impairment paradigm will not resolve the issue satisfactorily because it produces, at best, a partial solution. The difficulty in accounting meaningfully for goodwill is compounded because, given its foundation in historical cost principles, accounting has been unable to present any information at all with regard to internally generated goodwill within the confines of the traditional Balance Sheet. This, in turn, has led to the evasion of the reality that the two forms of goodwill are inextricably merged. Trying to account satisfactorily for goodwill has been a prime example of R.R. Sterling�s �issues conceived in a way that they are in principle unresolvable�. The problem was accordingly redefined as being to find a method by which the current level of information relating to goodwill in the financial statements contained in a company�s Annual Report could be improved. This thesis seeks to identify a logically defensible method of accounting for goodwill which addresses the redefined problem. It builds upon the historical research undertaken, combined with a priori reasoning, to propose an additional financial statement which is a modification of nineteenth century �double accounting� in a modern context. This statement, which goes far to solve the redefined problem, also furnishes information regarding the company�s market capitalization at balance date and is termed the Market Capitalization Statement (�MCS�). While the idea of furnishing market capitalization data to readers of the Annual Report is not new, it is believed that this is the first time such data has been systematically linked with the Balance Sheet to provide an objective, integrated and meaningful view of goodwill in the financial statements. The practical application and simplicity of the MCS are illustrated by a range of examples drawn from Australian �dot-com� companies over a period of time which saw considerable fluctuation in both goodwill and market capitalization, supplemented by examining data relating to some of Australia�s largest listed companies over the same period. These examples demonstrate that the MCS has the potential to provide significant information not available in conventional financial statements, while freeing the traditional Balance Sheet and Profit and Loss Account to present information in a more meaningful and less distorted way. Finally, the MCS is noted as still being subject to certain problems and distortions in the context of the historical cost basis of the remaining financial statements. It is shown that, if used in the context of an exit price based system, Chambers� CoCoA, many of these distortions are removed. The MCS also complements the information provided by CoCoA as originally formulated.

My dissertation thesis provides a comprehensive analysis of the principles of securitization techniques, of their attendant shortcomings, their regulatory treatment and the recent proposals for reducing complexity in accounting standards with relevance for securitizations. The explosion of securitization and related innovative credit risk transfer products largely expanded the magnitude and diversity of issuers, investors and securities. With this expansion numerous market participants began to wrongly believe that risk was not only shared more widely, but also that it disappeared from the system altogether. The application, or to be more precise, the misapplication of securitization in the mortgage market had fatal consequences for the financial sector worldwide. Before securitization, sub-prime mortgage lenders retained the loans that they originated on their balance sheets and therefore cared about their credit quality. Securitization techniques and related innovative financial instruments enabled the export of sub-prime mortgage structural problems from the United States globe-wide via the financial intermediaries. More over, securitization techniques and related credit risk transfer products enabled single banks to reduce their individual risk while at the same time transferred new and greater risks to the financial system. Meanwhile a lot was written on the causes for the recent financial crisis. In most cases inadequate ratings provided by the credit rating agencies and different principal agent problems were addressed. I present both for completeness in my work. However, I argue that not only the credit rating agencies are to blame for the inadequate reflection of securitization and related financial innovations and subsequently for the financial turmoil. The international and national financial supervisors in fact supported the credit rating agencies to further establish their businesses. What turned obvious during and after the financial turmoil started mid-2007 is that financial regulation failed to reach its main goal - ensuring stability of the financial system. It failed despite of the "regulatory achievements within Basel II" elaborated over the past ten years. In particular, securitization and related credit risk transfer products were not adequately treated in Basel II. Securitization-related products such as Credit Derivatives on Securitization Underlyings and numerous other complex financial innovations, as presented in my thesis, were not even thought of in Basel II. In fact, Basel II turned to do little to make the financial system more resilient. The need for further revisions in banking regulation is currently more than obvious. Furthermore, it is time to ask if the developments in Basel II are the right way to address the current risks within the financial system and hence if Basel II is the right way of banking regulation and supervision altogether. With the development of both Basel Accords (Basel I and Basel II) capital ratios became the center of banking regulation. However, capital ratios are obviously not sufficient as a measure for a systemic financial stability. These questions arise at least when financial stability and soundness are still the intended objectives and believed to be ensured through Basel II. My merits in this dissertation work root in the multi-facet analysis of securitization techniques that I provide. Up to date a comparable analysis of securitization techniques which addresses the wide spectrum of securitizations' issues - such as (i) their treatment and the related attendant flaws within the regulatory framework Basel II, (ii) the various microeconomic deficiencies related to securitizations, and (iii) the implicit macroeconomic threads of exporting credit risk and de-balancing financial stability through securitization techniques - has not been provided in the comprehensive way I built up my analysis. As a basis for my analysis, I provide a new classification of the characteristics of securitization techniques which were pre-crisis wrongly perceived as benefits. I analyze the reasons for the turmoil in the financial markets in their interplay and complexity and consider securitization techniques as a key driver for the financial crisis. I comprehensively criticize the current regulatory treatment. I present in detail why the recent financial crisis should be considered a clear regulatory failure due to the up to date short-sightedness of financial regulation. Through providing partial solutions and professional author's assessment of selected regulatory and accounting changes to securitizations I deliver an expert's contribution to the topic. My conclusions are that securitization markets, as they have been operating until today, brought a negative net macroeconomic effect which has been largely damaging to the global economy. I argue that international and national financial supervisors established an inadequate framework for financial regulation and supervision, and among other failures, even supported credit rating agencies to further establish their businesses. Further on, I show that early warning indicators of systemic risk in the financial sector and signs of the coming turmoil were irresponsibly ignored at the time they were perceived. What turned obvious during and after the recent financial turmoil is that capital regulation failed to reach its main goal -- ensuring stability of the financial system. In particular, securitization and related credit risk transfer products were adequately treated neither in Basel I nor in Basel II. Finally, I conclude that capital ratios as established with the development of both Basel Accords are not sufficient as a central measure for banking regulation and ensuring systemic financial stability.

Abstract Background Oil and gas is a main source of revenue for many countries. Norway is one of them. Several companies operate in these countries. The companies demand accounting to communicate to their stakeholders. The two biggest accounting regimes, IASB and USA have their own standards for the upstream activities of those companies. The standard setting bodies mandatorily require companies to comply. Norwegian listed companies, as they are in the IASB regime, must comply with the IASB standard, IFRS 6. Problem  The IASB standard has a problem of addressing the entire upstream activities of the companies Moreover, the standard has conceptual flaw. However, these oil and gas firms are required to follow it. As a remedy, the entities fill the gap by using the US GAAP, if they are listed, as the regulation requires them to follow IFRS. Thus, using these two standards coupled with the defect of the IASB standard is affecting them. Purpose The purpose of this thesis is to explain the effects of IFRS 6 on companies by comparing it with the US GAAP standard. In doing so, theories relevant to the issue are described and the technical gaps between the two standards are elaborated. Method  This thesis uses mixed method. The research design followed is concurrently mixing quantitative and qualitative methods. However, qualitative method dominates in the mixing. As a data collection mechanism, interview, questionnaire and documentation i.e. the annual reports of the companies are used. In the study both deductive and inductive reasoning are used. Conclusion Subsequent to making the study, the author concludes that the surveyed companies have used the US GAAP to fill the gap that IFRS possess. However, retaining two sets of accounts has economic effect and the companies are paying for that. Moreover, they expend costs for adopting the IFRS when they change their standard from US GAAP to IFRS. Moreover, it is difficult to make conclusion about diffusion of accounting method due to contagion effect. Similarly, although previous studies show that size of a firm is a determinant factor, it is tricky to make conclusion on the studied companies.

Thesis deal with problems of inventories with from two different looks, namely in light of Czech accounting recipes and International Financial Reporting Standards IAS/IFRS, including the completion of the audit inventories. Attention is devoted to the status of stocks owned enterprise, the definition of the term, the fundamental characteristics of stock, Czech legislative adjustments, and adjustments according to IAS/IFRS, inventory systems, methods and techniques of valuation, audit procedures and specific audit procedures of supplies.

Submitted by Mariana Dornelles Vargas (marianadv) on 2015-03-20T16:56:17Z No. of bitstreams: 1 impactos_decorrentes.pdf: 940610 bytes, checksum: 7e73e51eadcb0e1963d6ea26a8cdb6be (MD5) / Made available in DSpace on 2015-03-20T16:56:17Z (GMT). No. of bitstreams: 1 impactos_decorrentes.pdf: 940610 bytes, checksum: 7e73e51eadcb0e1963d6ea26a8cdb6be (MD5) Previous issue date: 2010-08-24 / Nenhuma / Este estudo busca identificar qual o tratamento contábil dado às gratuidades praticadas pelas entidades beneficentes de assistência social, mediante pesquisa documental de trinta e seis demonstrações contábeis publicadas no Jornal do Comércio, veiculadas no mês de abril do ano de 2009. Concomitantemente, analisaram-se dezessete recursos administrativos emitidos por auditores da Receita Previdenciária do Brasil, onde foram apontadas inconformidades contábeis, as quais resultaram no indeferimento do Certificado de Entidade Beneficente de Assistência Social. Para a fundamentação teórica deste estudo, buscou-se o conceito de gratuidades a partir da ciência social e do histórico da prática da assistência social no Brasil. Sob o ponto de vista da teoria contábil, a gratuidade foi analisada como sendo uma despesa, uma dedução de receita, pela confrontação da receita com a despesa e seu registro em conta do grupo de compensado. Da análise dos dados obtidos nas demonstrações contábeis, se tem que o cumprimento da legislação fiscal está presente na maioria delas, enquanto que a norma contábil emitida pelo Conselho Federal de Contabilidade não foi cumprida em sua integralidade em nenhuma das demonstrações publicadas. / This study aims at identifying the accounting approach given to gratuities granted by nonprofit organizations of social welfare through the documented survey of thirty-six financial statements published on "Jornal do Comércio", in the edition of April, 2009 .At the same time, seventeen administrative appeals issued by the Brazilian Welfare Revenue auditors were analyzed and accounting discrepancies were appointed, causing the Certificate of Beneficial Institution of Social Welfare to be dismissed. The concept of gratuities seen from the Social Science point of view, as well as the path of social work practice in Brazil was sought for the theoretical underlying of this study. From the accounting theory viewpoint, gratuity was analyzed as an expense - a revenue deduction - by comparing revenue and expense, as well as accounting it for in the compensating group. Analyzing the data obtained from the financial statements, one can see that most of them comply with the fiscal law, whereas the accounting standard fulfillment, issued by the Federal Council of Accounting, has not been fully carried out in any of the published statements.

Diese kumulative Dissertation besteht aus drei eigenständigen Arbeiten aus dem Bereich der empirischen Rechnungslegungsforschung. In jeder Arbeit werden ökonometrische Methoden angewandt, um Hypothesen bezüglich bestimmter Wirkungen und Folgen von Rechnungslegung zu bestätigen oder zu verwerfen. Die erste Arbeit untersucht die freiwillige Anwendung von Rechnungslegungsstandards. Ausgehend von den besonderen institutionellen Begebenheiten Deutschlands werden Determinanten der freiwilligen Anwendung der Deutschen Rechnungslegungs Standards (DRS) identifiziert. Die Ergebnisse einer multinomialen logistischen Regression zeigen, dass die Anwendung getrieben wird durch die Unternehmensgröße, den Wirtschaftsprüfer sowie Fremdkapitalgeber-Agency Probleme. Die Anwendung wird nicht getrieben durch die öffentliche Wahrnehmung eines Unternehmens. Die zweite Arbeit untersucht die Auswirkungen der freiwilligen IFRS-Erstanwendung auf die Rückstellungsbilanzierung von deutschen börsennotierten Unternehmen. Die Änderungen in der Rechnungslegungsqualität durch den Wechsel der Rechnungslegung gemäß HGB zu den IFRS werden durch die Anwendung eines „same firm-year approach“ ermöglicht. Die Ergebnisse zeigen eine signifikant höhere Informationsdarstellung nach IFRS. Dies gilt besonders für Firmen, die typischerweise weniger Anreize für eine gute Rechnungslegungsqualität besitzen. Die dritte Arbeit untersucht den Effekt von Mehrfachmandaten auf die Firmenperformance von deutschen börsennotierten Unternehmen. Das Vorkommen von Mehrfachmandaten wird aus verschiedenen Blickwinkeln betrachtet, da die Wirkung auf die Firmenperformance nicht eindeutig vorhergesagt werden kann. Die Ergebnisse deuten auf einen negativen Zusammenhang zwischen Mehrfachmandaten und Firmenperformance. Positive Eigenschaften von Boardmitgliedern wirken diesem Ergebnis nur begrenzt entgegen. / This cumulative PhD-thesis consists of three papers within the field of empirical accounting research. In each paper established empirical methodology is applied in order to validate or reject predictions on certain accounting outcomes. The first paper deals with voluntary accounting compliance. Taking advantage of the institutional setting in Germany, the paper identifies determinants of voluntary compliance with German Accounting Standards (GAS). The results of an ordered logistic regression show that compliance is driven by size, the auditor’s affiliation to the institution that develops the GAS and debt agency problems. The results do not reveal a relationship between compliance and public exposure. The second paper investigates effects of voluntary IFRS adoption on accounting quality based on provision disclosure using a sample of publicly listed German firms. Changes in accounting quality measures resulting from the transition from German GAAP to IFRS are assessed using a same firm-year approach. Results show that disclosure level is significantly higher under IFRS. The results are consistent with the notion that IFRS adoption has a positive impact on the disclosure aspect of accounting quality regarding accounting for provisions. Positive changes are stronger for firms that typically have fewer incentives to provide accounting information for a broad investor base. The third paper investigates the effect of multiple board appointments on firm performance for a sample of publicly listed German firms. The incidence of multiple board appointments is investigated from several angles since multiple board appointments can be characterized along numerous dimensions and their effect on firm performance is not unequivocally predictable. The results indicate that multiple board appointments negatively affect firm performance. Director characteristics that are expected to have a positive influence on firm performance do not counteract this finding.

[EN] New European policies established in the Blueprint (EC, 2012) propose the use of water accounting for the allocation and reservation of water resources. This course correction contrasts with the calculation of water balances that has been used since the last century in Spain for this purpose. According to the European Commission (EC, 2015) the difference between the two approaches is the inclusion of the economic component. This argument is indisputable, but it would also add that both "asset accounts" and the physical supply and use tables require a type of information that had not been considered until now. In view of this new challenge, the use of hydrological and water resources management models is essential. This thesis aims to implement a methodology for the transition between water balances and water accounting considering the special characteristics of the Mediterranean basin (with a high degree of regulation and the use of unconventional resources). In the same line, it raises the need for the definition of an indicator to assess the performance of a water resources system taking into consideration the origin of the water resources as a measure of the degree of stress suffered by the systems. This thesis is presented by publications and seeks to address the methodologies and indicators used to date in the planning and management of water resources. First, the state of the art is analyzed in the first publication of the thesis, as detailed in Annex 1. The second publication, analyzes the key elements for formulating water balances that will determine, to a large extent, results obtained, as detailed in Annex 2. The third publication, in Annex 3, tries to explain how in those basins where the use of water resources is close, or even higher, to their availability, the use of balances based solely on variables such as rainfall and temperature are not sufficient. And due to the high regulation of water resources they should also include the results of water management models. This approach contrasts with the proposals made by the countries of northern Europe focused mainly on hydrological models. In order to address the water accounting approach a pilot case located in the Andalusian Mediterranean basins was analysed. This work is presented in the fourth publication, reproduced in Annex 4. This initial analysis has served to highlight the need to develop a complementary software that allows unify the results of hydrological and water management models for calculating water accounts. The development of this software, which has been called AQUACCOUNTS, and its application to a general case with all the detail required in water resources planning has been published in the fifth article presented in Annex 5, taking the Júcar River Basin as a case study. From these results, a classification of water exploitation systems was carried out according to their degree of stress. These results were compared with the ones in Annex 2 which proposes the use of the indicator of exploitable water resources and which has been obtained with the traditional water balances approach. Finally, Annex 6 includes the last publication of this thesis focused on the effects of climate change in the Po River Basin (Italy) by using water accounting. This work has served to identify those key elements within the simulation models and opens the door to improve them within the approach proposed by the SEEA-W. This thesis aims to collaborate with those responsible for European policies in water resource planning for the application of those methodologies and tools appropriate to each territory. / [ES] Las nuevas políticas europeas establecidas en el Blueprint (EC, 2012) proponen el uso de la contabilidad del agua para la asignación y reserva de los recursos. Esta corrección del rumbo (cambio de paradigma) contrasta con el cálculo de balances que se ha venido utilizando desde el siglo pasado en España para dicho fin. Según la Comisión Europea (EC, 2015) la diferencia entre ambos planteamientos se halla en la inclusión de la componente económica. Este argumento es indiscutible, pero habría que añadir además que tanto las "asset accounts" como las tablas físicas de uso y suministro requieren un tipo de información que hasta ahora no se había considerado. A la vista de este nuevo reto, el uso de los modelos hidrológicos y de gestión de los recursos hídricos se hace imprescindible. Con esta tesis se pretende llevar a cabo una metodología que permita la transición entre los balances hídricos y las cuentas del agua teniendo en cuenta las especiales características de las cuencas mediterráneas (con un elevado grado de regulación y el uso de recursos no convencionales). En esta misma línea se plantea la definición de un indicador que trate de discutir el comportamiento conjunto de un sistema de recursos hídricos y que tenga en consideración el origen de los recursos empleados como medida del grado de estrés de los sistemas. Esta tesis se presenta por compendio de publicaciones y trata de abordar las metodologías e indicadores utilizados hasta la fecha en la planificación y gestión de los recursos hídricos. En primer lugar se analiza el estado del arte que constituye la primera publicación de la tesis, tal y como se detalla en el Anexo 1. La segunda publicación, analiza los elementos clave para la formulación de balances que determinarán, en gran medida, los resultados obtenidos, tal y como se detalla en el Anexo 2. La tercera publicación, en el Anexo 3, trata de explicar cómo en las cuencas donde el aprovechamiento de los recursos es cercano o incluso superior a su disponibilidad, el uso de los balances basados únicamente en variables como la precipitación y la temperatura no son suficientes, sino que debido a la alta regulación de los recursos debe recurrirse además a los modelos de gestión. Este planteamiento contrasta con las propuestas planteadas por los países del norte de Europa centrados principalmente en los modelos hidrológicos. Para abordar el tema se ha partido de un caso piloto localizado en las cuencas mediterráneas andaluzas. Este trabajo se presenta en la cuarta publicación, que se reproduce en el Anexo 4. A partir de este análisis inicial, se vio la necesidad de desarrollar un software complementario que permitiese unificar tanto la información de partida como los resultados de los modelos hidrológicos y de gestión para el cálculo de la contabilidad del agua. El desarrollo de este software, que ha sido denominado AQUACCOUNTS, y su aplicación a un caso general con todo el detalle requerido en planificación se ha publicado en el quinto artículo que se presenta en el Anexo 5, siendo la Demarcación Hidrográfica del Júcar el caso de estudio. A partir de los resultados obtenidos se ha llevado a cabo una clasificación de los sistemas de explotación según su grado de desarrollo comparándose con los resultados obtenidos en el Anexo 2 que propone el uso del indicador de recursos explotables y que se ha obtenido con las metodologías tradicionales de balances. Por último, el Anexo 6 recoge la última publicación de esta tesis en la que se analizan los efectos del cambio climático en la cuenca del río Po (Italia) mediante el uso de la contabilidad del agua. Este trabajo ha servido para identificar aquellos elementos clave dentro de los modelos de simulación y abre las puertas a una mejora de los mismos dentro del enfoque planteado por el SEEA-W. Esta tesis pretende colaborar con los responsables de las políticas europeas en materia de planificación para la apl / [CAT] Les noves polítiques europees establides en el Blueprint (EC, 2012) proposen l'ús de la comptabilitat de l'aigua per a l'assignació i reserva dels recursos hídrics. Esta correcció del rumb (o canvi de paradigma) contrasta amb el càlcul de balanços que s'ha utilitzat des del segle passat a Espanya per a aquesta finalitat. Segons la Comissió Europea (EC, 2015) la diferència entre ambdós plantejaments es troba en la inclusió de la component econòmica. Este argument és indiscutible, però caldria afegir a més que tant les "asset accounts" com les taules físiques d'ús i subministrament requerixen un tipus d'informació que fins ara no s'havia considerat. A la vista d'este nou repte, l'ús dels models hidrològics i de gestió dels recursos hídrics es fa imprescindible. Amb esta tesi es pretén dur a terme una metodologia que permeta la transició entre els balanços hídrics i els comptes de l'aigua tenint en compte les especials característiques de les conques mediterrànies (amb un elevat grau de regulació i l'ús de recursos no convencionals). En esta mateixa línia es planteja la definició d'un indicador que tracte de discutir el comportament conjunt d'un sistema de recursos hídrics i que tinga en consideració l'origen dels recursos empleats com a mesura del grau d'estrés dels sistemes. Esta tesi es presenta per compendi de publicacions i tracta d'abordar les metodologies i indicadors utilitzats fins a la data en la planificació i gestió dels recursos hídrics. En primer lloc s'analitza l'estat de l'art que constituïx la primera publicació de la tesi, tal com es detalla en l'Annex 1. La segona publicació, analitza els elements clau per a la formulació de balanços que determinaran, en gran manera, els resultats obtinguts, tal com es detalla en l'Annex 2. La tercera publicació, en l'Annex 3, tracta d'explicar com en les conques on l'aprofitament dels recursos és pròxim o inclús superior a la seua disponibilitat, l'ús dels balanços basats únicament en variables com la precipitació i la temperatura no són suficients, sinó que a causa de l'alta regulació dels recursos ha de recórrer-se a més als models de gestió. Este plantejament contrasta amb les propostes plantejades pels països del nord d'Europa centrats principalment en el models hidrològics. Per a abordar el tema s'ha partit d'un cas pilot localitzat en les conques mediterrànies andaluses. Este treball es presenta en la quarta publicació, que es reproduïx en l'Annex 4. A partir d'aquest anàlisi inicial, es va veure la necessitat de desenrotllar una ferramenta complementaria que permetera unificar tant la informació de partida com els resultats dels models hidrològics i de gestió per al càlcul de la comptabilitat de l'aigua. El desenrotllament d'esta ferramenta, que ha sigut denominat AQUACCOUNTS, i la seua aplicació a un cas general amb tot el detall requerit en planificació s'ha publicat en el quint article que es presenta en l'Annex 5, sent la Demarcació Hidrogràfica del Xúquer el cas d'estudi. A partir dels resultats obtinguts s'ha dut a terme una classificació dels sistemes d'explotació segons el seu grau de desenrotllament comparant-se amb els resultats obtinguts en l'Annex 2 que proposa l'ús de l'indicador de recursos explotables i que s'ha obtingut amb les metodologies tradicionals de balanços. Finalment, l'Annex 6 arreplega l'última publicació d'esta tesi en què s'analitzen els efectes del canvi climàtic en la conca del riu Po (Itàlia) per mitjà de l'ús de la comptabilitat de l'aigua. Este treball ha servit per a identificar aquells elements clau dins dels models de simulació i obri les portes a una millora dels mateixos dins de l'enfocament plantejat pel SEEA-W. Esta tesi pretén col·laborar amb els responsables de les polítiques europees en matèria de planificació per a l'aplicació d'aquelles metodologies i ferramentes més adequades a cada territori. / Pedro Monzonís, M. (2016). Assessment of water exploitation indexes based on water accounting [Tesis doctoral no publicada]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/71677 / TESIS