O trabalho concentra-se sobre o critério do valor adicionado fiscal na repartição do ICMS, com o objetivo de verificar sua adequação como mecanismo de provisão de recursos financeiros a Municípios, no contexto do federalismo fiscal brasileiro. Mediante análise teórica, de dados de distribuição e legislação referente à repartição e ao ICMS, identificamos que o valor adicionado fiscal é gerador de enormes desigualdades de tratamento entre Municípios de porte equivalente e de oscilações brutais de valores de transferência de um para outro ano, mas, sobretudo, que é juridicamente inadequado à multiplicidade de locais de ocorrência de fatos geradores e a heterogeneidade do imposto que pretende repartir. Não atinge, assim, o propósito de medir a adição de valor em um território, nem o de conferir aos Municípios receitas em montante similar ao potencial de arrecadação de um imposto sobre valor adicionado municipal depurado dos efeitos de imunidades, isenções, diferimentos e substituições tributárias, que justificou sua criação. A permanência da utilização do critério do valor adicionado por décadas é apontada no trabalho como resultante de acomodações e ajustes institucionais, característicos de dependência de trajetória (path dependence), que, desrespeitando os limites jurídicos de regulamentação, disfarçam a inadequação do critério e perpetuam as desigualdades e instabilidades dele advindas. Justifica-se, assim, que atenções sejam voltadas à análise de alternativas à repartição do ICMS por outros meios que não o VAF e o aperfeiçoamento de seus mecanismos de regulação, caso permaneça sendo utilizado. / The Added Value Criteria (VAF) is used in Brazil for purposes of ICMS (A State tax on circulation of goods, communication and interstate and intercity transportation services) revenue sharing to cities. The data on how the VAT based tax sharing occurs shows that VAT is a source of inequalities in resource distribution to cities of equivalent population and oscillations in the amounts received by a given city along the years. Moreover and as the central hypothesis of this thesis, VAF, as defined in Brazilian legislation, is not suitable to the complexity of situations and places of occurrence of ICMS taxable events nor to the effects of ICMS on prices, being, thus, unable to measure the value added in each city territory and to protect the revenue sharing from the effects of ICMS exemptions, constitutional immunities, deferrals and tax substitutions. Being so, the VAT regulations, do not recreate the potential of a municipal VAT, falling short in accomplishing the purposes it was created for. In spite of its defects, VAT remains in use decades after its creation as a result of accommodations and institutional adjustments that can be explained by a path dependence trajectory that was, and still, is able to disguise its chronic inadequacies and to perpetuate the inequalities and instabilities arising out of such distribution criteria. Our conclusions on VAF justify the study of other alternatives for the ICMS revenue sharing, as well as attempts to improve the quality of VAT regulations.

The aim of this thesis is to find out the relationship between the development of the economic situation in Czech regions and potential accessibility of road networks evaluated with mathematical analysis. The intent of the model is to define a relationship between the transport accessibility and economic state in municipalities in 2001, 2011 and to predict for 2021. This evaluation has been reached with the model of potential accessibility. Several methodological problems had to be solved. Model calibration was provided with respect to the reality and changes in economic state in particular geographical regions. After the first step, which was focused on finding out the optimal model for potential accessibility of road networks, the linear regression with prediction of gross added economic value in analysed regions was used. Results showed only minor growth of gross added economic value in core geographical regions in the Czech Republic. In contrary, in peripheral regions dynamic growth of gross economic added value can be expected. This thesis follows the present interest in developing a transportation geography mathematical model, which can help us to understand the road transportation accessibility and its impact on economical development. Key words Potential accessibility, linear regression,...

This study deals with a research on what the opening sounds in movies tell us about the story that we are about to follow. The purpose is to examine if and how the sound in the first five minutes of the movie contribute in giving information about the film’s genre. The theoretical base includes both genre theory and Michel Chion’s theory on film sound. Six different movies representing different genres, countries and year of production are analyzed in an audiovisual way. The result shows that the sound in the opening sequence could describe the genre which the movie belongs to, but it doesn’t always work like this. The analysis also shows examples on movies where the sound in the beginning of the movie focus on other things, like describing place or ethnicity. In some of the movies, especially the ones that represent adventure and action, you can hear the genre very clearly. In others, for example the comedy, there is a bit harder to decide if the sound alone could tell us about which genre the movie belongs to, and if the sound is typical for that specific genre or if it could be about almost everything. Furthermore, in some movies it was quite clear that the sound concentrates on describing something else instead, for example the place where the story is set.

Purpose: The aim of this paper has been to examine which approach travel agencies has to the physical store or office that a customer can visit, and if and in which way the place can affect the customer. Method: This paper is done from a qualitative approach. The content is based on interviews done with employees from seven travel agencies on the swedish market. Conclusion: The conclusion shows that tour operators uses the physical room to build confidence, create security and strengthen the relationship between the staff and customer. Through the physical room the tour operators can affect the customer by giving personal contact, added value and the ability to give the customer directions towards their purchase.

The diploma work is focused on theoretical and practical analysis of methods of feasibility study and calculation of firm's value by method of discounted free cash flows. Tendencies of development and firm's weak points for past 6 years have been discovered by using various analysis. I was comparing change of individual indicators with the main indicator rentability on equity. The conclusion of my study is:" In case of increase in rentability on equity, we can expect improvement also of other indicators."

The change in statutory audit in 2010 made the auditor market more competitive and commercial market. Since audit is no longer mandatory for small and medium sized enterprises, the need of providing value-added audit has been increased. The value-added audit is a concept used by audit firms, trying to meet client expectations, but can the demanded value depend on the client? The purpose of the study is to try to explain the client's demand for value-added audit. The study can provide a better understanding of what factors affect the client's demand. The demanded value has been divided into two different groups: audit-value and added-value. In accordance with accounting theories, for example stakeholder theory and agency theory, the model of the study has been developed. The model illustrates factors that might affect the client's demand of value-added audit, including the expected relation for the different factors. The empirical material is collected, partly through a survey study, partly through secondary data. The result indicates factors that might tend to affect the client’s demand of value-added audit, which are in line with earlier studies. Our conclusion is that client’s demand of value-added audit may depend the importance of internal stakeholders, leverage and position. The new understanding may promote are more effective value-added audit for the client and the auditor. During the study, a lesser studied area was identified, which were if the marketing strategy of various audit firms are different. The variation of marketing may therefore be interesting to study in future research. / I samband med slopande av revisionsplikten 2010, har revisorns arbetsmarknad förändrats till att bli en mer konkurrensutsatt och kommersiell marknad. Eftersom det inte längre är obligatorisk för alla aktiebolag att anlita en revisor har behovet av att påvisa ett tillfört värde för klienten ökat. Mervärdet är ett koncept som revisionsbyråer använder för att försöka möta klientens förväntningar, men kan värdet av revisionen variera beroende på klient? Syfte med studien är att försöka förklara klientens efterfrågade värde av revisorn. Tanken med studien är att bidra med en bättre förståelse kring vilka faktorer som påverkar klientens efterfrågade värde, vilka har delats in i två värden: revisionsvärde och mervärde. Med hjälp av relevanta redovisningsteorier, exempelvis intressentteori och agentteori, har studiens modell utvecklats. Modellen illustrerar faktorer som kan antas påverka klientens efterfrågade värde av revisorn samt vilket samband som förväntas föreligga för respektive faktor. Studiens empiriska material har insamlats, dels genom en enkätundersökning, dels genom att hämta sekundärdata från respektive klients årsredovisning. Resultatet av studien indikerar på faktorer som tenderar till att påverka klientens efterfrågade värde av revisorn, vilka överensstämmer med tidigare forskning. Vår slutsats är att klientens efterfrågade värde av revisorn kan bero på följande faktorer: betydelsen av interna intressenter, skuldsättningsgrad och befattning. Den nya förståelsen kan främja en mer effektiv och värdeskapande revision, dels för klienten, dels för revisorn. I samband med studien identifierades ett mindre utforskat område inom värdeskapande revision, vilket var om marknadsföringsstrategin varierar mellan revisionsbyråer. Revisionsbyråernas marknadsföring kan därmed vara intressant för framtida forskning att studera.

Tidigare forskning har identifierat sex olika anledningar som påverkar valet av frivillig revision. Det tidigare forskning inte lägger lika stor vikt vid är icke-revisionspliktiga företagares egna uppfattningar gällande värdet av revision och revisorer i allmänhet Syftet med studien är att förklara hur företags uppfattade värde av revision och revisorer påverkar valet av frivillig revision. Med hjälp av tidigare forskning har en modell skapats som sedan testas empiriskt, där det uppfattade värdet delas in i kärnvärdet (försäkran, förbättring, försäkring) och mervärdet (kommunikation, rådgivning, service, relation, medlare). En kvantitativ studie i form av en enkät besvarad av 75 icke-revisionspliktiga respondenter utgör studiens datainsamling. Medverkar i studien gör både företag som valt att anlita revisor och företag som valt bort att anlita revisor. Under den empiriska analysen delas mervärdet, genom faktoranalys, in i komponenterna verksamhetsmervärde och stöttande mervärde. Resultatet i studien visar att kärnvärdet av revisorn inte har någon signifikant påverkan på valet av frivillig revison, men att företagares uppfattade värde av det stöttande mervärdet påverkar valet av frivillig revision. Resultatet visar även att vanan av att ha revisor har en påverkan på valet av frivillig revision.  Studiens teoretiska bidrag är att kunna förklara det uppfattade värdet av revision och revisorer av de som inte måste anlita revisor. Studiens praktiska bidrag är att framställa klientens uppfattade värde och vad som anses viktigt för klienten. Detta ger revisorerna en bild över klientens uppfattade värde och bidrar till att revisorer kan sälja in sin tjänst bättre. / Previous research has identified six different reasons that influence the choice of voluntary audit. What previous research does not attach as much importance to is non-auditors' own perceptions regarding the value of auditing and auditors in general.  The purpose of the study is to explain how companies' perceived value of auditing and auditors affect the choice of voluntary auditing. With the help of previous research, a model has been created which is then tested empirically, where the perceived value is divided into the core value (assurance, improvement, insurance) and the added value (communication, advice, service, relationship, mediator). A quantitative study in the form of a questionnaire answered by 75 non-audit respondents constitutes the study's data collection. Participating in the study are both companies that have chosen to hire an auditor and companies that have chosen not to hire an auditor.  During the empirical analysis, the added value is divided, through factor analysis, into the components operational added value and supported added value. The results of the study show that the core value of the auditor has no significant impact on the choice of voluntary audit, but that entrepreneurs' perceived value of the supported added value influences the choice of voluntary audit. The results also show that the habit of having an auditor has an impact on the choice of voluntary audit. The theoretical contribution of the study is to be able to explain the perceived value of auditing and auditors by those who are not required to audit. The practical contribution of the study is to present the client's perceived value and what is considered important for the client. This gives the auditors a picture of the client's perceived value and contributes to auditors being able to sell their service better.

This thesis analyzes the economic situation of the company using the methods of financial and economic analysis, identify problem areas and finally proposes measures to achieve the targeted improvement of the company.

The overall purpose of this licentiate dissertation is to advance our understanding of the auditor by creating a concept of the auditor through focusing on auditors' own perceptions and understandings of their work in relation to boundary-setting forces. The audit profession, the audit firm, the client, society, regulations, and the market are all boundary-setting forces that influence the work of auditors and how auditors perceive and understand their work. The concept of the auditor consists of who the auditor is and what the auditor does; this concept is shaped interactively by the boundary-setting forces, that exist in the auditors’ environment and by the auditors themselves, through the view auditors have of themselves and their environment. The boundary-setting forces have in recent decades undergone significant and rapid changes; for example, increased commercialization as well as significant regulatory changes, which are expected to have influenced the concept of the auditor. The concept of the auditor therefor needs to be explored to understand who today’s auditor is and what today's auditor does. This licentiate dissertation consists of three appended papers and a comprehensive summary. The appended papers constitute the basis for discussing who the auditor is and what the auditor does, thereby contributing to the concept of the auditor. This dissertation uses boundaries in exploring the concept of the auditor, since it is when the auditor encounters the boundaries of being an auditor that the auditor’s conception of an auditor becomes clear. This dissertation has a mixed-methods design based on survey and interview data. The results of this dissertation show that there are several characteristics that define who the auditor is. The auditor: is highly driven by professional values is less driven by business values is genuinely interested in auditor work is resistant to stress, heavy workload, and work–life balance issues is admiring the audit profession and perceiving it as highly professional is perceiving professional values in adding value to the client, i.e., in the business activities is enjoying adding value to the client is more motivated by contributing to the client than to society has high social skills and broad knowledge The results of this dissertation also show that the work of the auditor in the "grey area" between auditing and consulting comprises several activities. The auditor: adds value to the client by being available and engaged, by providing mental support and family mediation, by informing and discussing, by giving tips, advice, and suggestions, by explaining, answering questions, raising questions, and questioning, and by customizing, operating, developing, and contributing expertise to the client conducts a wide range of services, also related to the private and personal matters of the client has counselling, pedagogical, coaching and/or developmental roles / Det övergripande syftet med denna licentiatavhandling är att främja vår förståelse för revisorn genom att skapa ett begrepp för revisorn baserat på revisorers egna uppfattningar och förståelser av deras arbete i förhållande till gränssättande krafter. Revisorsprofessionen, revisionsbyrån, klienten, samhället, regleringar och marknaden är alla gränssättande krafter som påverkar revisorers arbete och hur revisorer uppfattar och förstår sitt arbete. Revisorsbegreppet består av vem revisorn är och vad revisorn gör, och formas interaktivt av de gränssättande krafter som finns i revisorernas omgivning och av revisorer själva genom deras syn på sig själva och sin omgivning. De gränssättande krafterna har under de senaste decennierna genomgått betydande och snabba förändringar, med till exempel ökad kommersialisering samt betydande regleringsändringar, vilket förväntas ha påverkat revisorsbegreppet. Således måste begreppet för revisorn utforskas för att förstå vem dagens revisor är och vad dagens revisor gör. Denna licentiatavhandling består av tre artiklar och en kappa. De bifogade artiklarna utgör grunden för diskussionen om vem revisorn är och vad revisorn gör, och bidrar därmed till begreppet för revisorn. Denna avhandling använder gränser för att utforska revisorsbegreppet, eftersom det är när revisorn möter gränsen för att vara revisor, som revisorns uppfattning om en revisor blir tydlig. En design med blandad metod används och det empiriska materialet består av enkät- och intervjudata. Resultaten av denna avhandling visar att det finns flera faktorer som definierar vem revisorn är. Revisorn: är starkt driven av professionella värden är mindre driven av affärsvärden är genuint intresserad av arbetet som revisor är motståndskraftig mot stress, arbetsbelastning och obalans mellan arbete och privatliv beundrar professionen och uppfattar revisionsyrket som mycket professionellt ser professionella värden i att skapa mervärde till klienter tycker om att skapa mervärde till klienten är mer motiverad av att bidra till klienten än samhället har höga sociala färdigheter och bred kunskap Resultaten av denna avhandling visar också att revisorns arbete i den gråa zonen mellan revision och konsultation omfattar flera aktiviteter. Revisorn: tillför mervärde för klienten genom att vara tillgänglig, engagerad, ett mentalt stöd och en familjemedlare och genom att informera, diskutera, ge tips, råd och förslag, förklara, svara på frågor, ställa frågor och ifrågasätta, klientanpassa, agera, utveckla, och bidra med expertis till kunden. bedriver ett brett utbud av tjänster, även relaterade till klientens privata och personliga frågor. kan ha en terapeutisk, pedagogisk, coachande och/eller utvecklande roll

As it has become increasingly important in the sports world for organizations to try to raise capital, sponsorship has become more significant. As a result, the sports associations receive the financial assets they need from the companies and in exchange, the companies receive exposure in return for example. There has been a discussion as to whether this exposure really affects companies and whether it is really possible to measure its effect. The purpose of the study is to identify how companies proceed when evaluating the effect of sponsorship and what their goals and requirements are for the sports clubs or sporting events they sponsor. The study will also identify whether there are certain factors that affect companies when choosing a sports organization that they choose to sponsor. The essay is limited in such a way that the sponsorship will be seen from the companies' perspective and not take into account how the sponsorship object views this marketing tool. Another limitation is that the study will only deal with companies that sponsor sports organizations or sporting events because sport is something that represents unique values. These unique values are explained in the essay. A qualitative research strategy has been applied in the form of qualitative semi-structured interviews. To analyze the phenomenon, the theoretical frame of reference consists of the A-ERIC model, the SMART-model and Brand Equity. Evaluating the effect of sponsorship proved to be complex for companies. Although companies set clear goals and used different evaluation models, it could only be measured to a certain extent. There was a small difference between the companies' goals and requirements with sponsorship, where some focused more on the sports organizations taking social responsibility, like the companies themselves. Others claimed that relationship building within the sports network was of the utmost importance. One factor in choosing a sports organization was that some companies wanted to feel an added value with the sponsorship, and some wanted a local connection to the sports association.