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Accounting for intangible assets in the food, drink and media industries in the UKOng, Audra Wei Ming January 2000 (has links)
No description available.
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Finanční analýza podniků Mipexa s.r.o. a ČKD Nové Energo a.s. a jejich srovnání na základě dostupnosti dat / Comparison of the companies MIPEXA s.r.o. and ČKD Nové Energo a.s. from the perspective of financial analysis based on available dataKratochvílová, Eva January 2010 (has links)
The aim of the present thesis is to compare the companies MIPEXA s.r.o. and ČKD Nové Energo a.s. from the perspective of financial analysis based on available data from 2006 to 2009. The thesis consists of two parts: theoretical and practical. In the first part, I describe financial analysis, namely its development, purpose, process, calculation of individual indicators and their informative values. In the practical part, based on calculated indicators, I attempt to compare and evaluate the development of the companies MIPEXA s.r.o. and ČKD Nové Energo a.s. and their reactions to external events. Both companies conduct business in the same field and have their headquarters in the Czech Republic; they differ in size and their financial possibilities.
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Balanso informacijos formavimas ir jo tobulinimo galimybės / The formation of balance sheet information and balance development opportunitiesMatusevičienė, Lina 25 June 2014 (has links)
Temos aktualumas. Pagrindinis informacijos šaltinis, vertinant įmonių finansinę būklę, yra finansinių ataskaitų rinkinys, o pagrindinė jo ataskaita minėtam tikslui pasiekti – balansas. Tai yra lyg kertinis akmuo, norint įmonei pritraukti naujus investuotojus, partnerius bei klientus. Kadangi balansas yra vienas svarbiausių apskaitos sistemos elementų, jam visais laikais ir visose šalyse skiriama daug dėmesio. Tuo tikslu, kad būtų galima vertinti įmonių finansinę būklę, remiantis balanso duomenimis, kuriami bei tikslinami standartai tiek tarptautiniu, tiek nacionaliniu lygmeniu, kuriamos įvairios metodikos bei vertinimo kriterijai. Tačiau tiek ir visas finansinių ataskaitų rinkinys, tiek ir viena jo sudedamųjų dalių, t.y. balansas, kol kas nėra pakankamai informatyvūs. Kadangi rinkos ekonomika sėkmingai funkcionuoja tik tada, kai ji disponuoja išsamia informacija, todėl ataskaitas būtina tobulinti. Tyrimo objektas – balanso ataskaita. Šio darbo tikslas – atskleisti balanso informacijos formavimo aspektus bei jo tobulinimo galimybes. Šiam tikslui pasiekti iškelti šie svarbiausi uždaviniai: 1. Atskleisti balanso esmę bei jo informacijos formavimo teorinius aspektus; 2. Palyginti reikalavimus balanso sudarymui; 3. Palyginti Lietuvos balanso pavyzdinę formą su pasirinktų užsienio šalių balansų pavyzdinėmis formomis; 4. Išnagrinėti Lietuvos įmonių istorinę patirtį sudarant balansus; 5. Pateikti balanso ataskaitos tobulinimo galimybes bei patobulintą balanso modelį. Darbo struktūra... [toliau žr. visą tekstą] / Relevance of the topic. The main source of information for assessing a company's financial condition is a set of financial statements and the report said its main goal - balance. This is like the cornerstone of the company to attract new investors, partners and customers. Since balance is one of the most important elements of the accounting system, it is at all times and in all countries receive much attention. To that end, in order to assess the companies' financial condition, with refereces to the balance sheet data, are developed and revised the standards international and national level, are created various methods and evaluation criteria. However, both, and any set of financial statements, as well as one of its components, ie balance, there is not enough information. Since the successful functioning of the market economy only when it possesses a comprehensive information, so reports should be improved. The object of research - the balance sheet. The aim - to highlight the aspects of making the balance sheet and its improvement opportunities. Working to achieve the following tasks: 1. To reveal the essence of the balance and its formation theoretical aspects; 2. Compare the balance of the agreement. 3. Compare Lithuanian balance form for the selected sample of foreign balances forms. 4. Explore the historical experience of Lithuanian businesses through the balance sheets. 5. Provide balance sheets development opportunities and an improved balance model. Structure. The... [to full text]
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Mass valuation of commercial real estate for taxation & balance sheet purposes : productive review on valuation practiceMilevski, Goce January 2009 (has links)
QC 20100707
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Finanční analýza zdravotnického zařízení ULZ Praha / Financial Analysis of a Health-Care Facility UZL PrahaSedláčková, Jitka January 2009 (has links)
This work focuses on application of financial analysis and analysis of operating results, describes asset and financial structure of the organization, utilizes the analytical results for evaluation of the organization effectiveness, and helps with selection of the appropriate corporate strategy.
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Estudo da consolidação proporcional nas empresas que atuam no mercado brasileiro / Study of the proportionate consolidation on companies that are active in the Brazilian marketFuruta, Fernanda 09 November 2005 (has links)
Não existe consenso em relação à melhor forma de reconhecimento de investimentos em joint ventures na demonstração contábil consolidada da investidora. Há necessidade de adoção de uma única prática contábil, já que a falta de padronização do tratamento contábil de investimentos com controle compartilhado prejudica a comparabilidade das demonstrações contábeis consolidadas de empresas que adotam abordagens diferentes. Este trabalho tem como objetivo avaliar tanto os reflexos da adoção da consolidação proporcional nas demonstrações contábeis da investidora quanto da não adoção desse método quando há investimento de controle compartilhado. O Lucro Líquido e o Patrimônio Líquido são os únicos valores que devem ser iguais nessas demonstrações. A pesquisa empírica testou se há diferenças significativas entre os valores das contas ao ser feita adoção ou não da consolidação proporcional. O levantamento de dados foi realizado por meio do banco de dados da Fundação Instituto de Pesquisas Contábeis, Atuariais e Financeiras- FIPECAFI/FEA USP, que é utilizado na edição da Revista Exame ? Melhores e Maiores. Inicialmente, foram pesquisadas as empresas que atuam no mercado brasileiro e que, no período de 1996 a 2003, apresentaram investimento com controle compartilhado. Posteriormente, na pesquisa empírica foram utilizados os dados de 2000 a 2003 que totalizaram 34 demonstrações contábeis e, a partir dessas demonstrações, foi calculado como seriam os valores caso não fosse feita a consolidação proporcional. Utilizou-se o teste não paramétrico de Wilcoxon e os resultados indicaram que ao nível de significância de 5%, há diferenças significativas entre os valores do ativo circulante, do realizável a longo prazo, do passivo circulante, do exigível de longo prazo, das vendas líquidas, do custo da mercadorias vendidas ou custo do produtos vendidos ou custo dos serviços prestados, do capital circulante liquido, do capital de terceiros sobre capital próprio, da liquidez corrente, da liquidez geral e da margem líquida, obtidos aplicando-se a consolidação proporcional e não a aplicando. Esses resultados confirmam a controvérsia existente na literatura acadêmica em relação às divergências de um método em relação ao outro, em termos de controle e definição de ativo e exigibilidade. Apesar de os testes estatísticos sugerirem que não há diferença significativa na composição do endividamento não é possível generalizar que seus valores não sejam diferentes. Os resultados obtidos, neste trabalho, indicam que a adoção de uma abordagem de consolidação ou outra pode fazer com que o usuário da demonstração contábil interprete de forma diferente as demonstrações consolidadas de empresas que possuem investimentos em joint venture. / There is no consensus on the best way of recognizing investments in joint ventures in the investing company?s financial statement. One single accounting practice needs to be adopted, as the lack of a standardized accounting treatment for investments in cases of shared control impairs the comparability of consolidated financial statements issued by companies that adopt different approaches. This study aims to evaluate the reflexes of adopting ? or not - the proportional consolidation method in the investing company?s financial statements in case of shared control investments. In these statements, Net Profit and Net Equity are the only figures that have to be equal. An empirical study tested for significant differences between the figures of accounts with or without proportional consolidation. Data were collected from the database of the Institute for Accounting, Actuarial and Financial Research Foundation - FIPECAFI/FEA USP, which is used to publish the magazine Exame ? Melhores e Maiores. First, we examined companies active in the Brazilian market who presented shared control investments between 1996 and 2003. Next, in the empirical study, we used data from 2000 to 2003, totaling 34 financial statements, which were used for calculating figures with and without proportional consolidation. Wilcoxon?s non-parametrical test was used with a significance level of 5%. Results indicated significant differences in current and long-term assets, current and long-term liabilities, net sales, cost of goods sold or cost of products sold or cost of services rendered, working capital, index of capital of third-party investors on own capital, current and general liquidity and net margin, when calculated with and without the proportional consolidation method. These results confirm the controversy in academic literature about the differences between one method and another in terms of control and definition of assets and liabilities. Although statistical tests suggest that there is no significant difference in the composition of indebtedness, it cannot be generalized that there are no differences between the figures. The results of this study indicate that, due to the adoption of a specific consolidation approach, financial statement users may give a different interpretation to the consolidated statements of companies with joint venture investments.
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The Impact of Off-balance Sheet Activities on Taiwan's Banks Performance: An application of ARCH-M ModelHUNG, SHENG-YUAN 05 July 2012 (has links)
This paper investigates the influence of the shares of non-interest income and the diversification, which result from off-balance sheet activities, on the performance of banking in Taiwan. I also use ARCH-M model in this study. The sample period is from January 2000 to December 2011. I find that all sample banks and private banks do not benefit from off-balance sheet activities, but government banks benefit from off-balance sheet activities. In this paper, I also use CUSUM test to find the structural breakpoint and discuss the situation in accordance with it. The result shows that the structural breakpoint is at July 2002, which closes to the founded time of lots of financial holding companies. After the structural breakpoint, the positive impact of shares of non-interest income and diversification on the performance disappear.
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The Corporate Value Relevance of Off-Balance-Sheet FinancingWu, Mei-Chan 15 June 2004 (has links)
Since the financial markets keep developing, the way of off-balance-sheet financing weeds through the old to bring forth the new, Accounting information frequently cannot promptly and faithfully responds the real finance condition of a company. Those activities, such as operating leases, sale of receivables with the right of recourse, asset-backed securitization (ABS), joint ventures and investment in affiliates, finance subsidiaries, take-or-pay contracts, throughput arrangements, hedging activities, pensions and other employee benefits, have insufficient expression in financial reports that may let investors neglect the influence on the company behind these activities.
This research namely wants to discuss how off-balance-sheet financing activities influence the value of the stockholder equity. Because the types of off-balance-sheet financing activities are many, and the correlative information obtains not easily, this research only chooses available information ¡§off-balance-sheet pensions financing¡¨ as the proxy variable of off-balance-sheet financing.
It is found that, the equity book value and abnormal earnings as Ohlson (1995) says, have significant positive influence on stock price. It is also found that preceding-period off-balance-sheet pensions financing can be used to forecast current stock price, this may attribute to that investors only can obtain the preceding -period off-balance-sheet pensions financing, but unable to obtain current pensions information.
Among the related theories that affect the funding policy, the findings suggest that: (1) Financial slack theory is tenable. (2) The debt covenant effect theory has not obtained the uniform conclusion. (3) Tax effect theory isn¡¦t supported.
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Three essays on securitization /Mordel, Adi. Mason, Joseph. January 2010 (has links)
Thesis (Ph.D.)--Drexel University, 2010. / Includes abstract and vita. Includes bibliographical references (leaves 124-130).
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Estudo da consolidação proporcional nas empresas que atuam no mercado brasileiro / Study of the proportionate consolidation on companies that are active in the Brazilian marketFernanda Furuta 09 November 2005 (has links)
Não existe consenso em relação à melhor forma de reconhecimento de investimentos em joint ventures na demonstração contábil consolidada da investidora. Há necessidade de adoção de uma única prática contábil, já que a falta de padronização do tratamento contábil de investimentos com controle compartilhado prejudica a comparabilidade das demonstrações contábeis consolidadas de empresas que adotam abordagens diferentes. Este trabalho tem como objetivo avaliar tanto os reflexos da adoção da consolidação proporcional nas demonstrações contábeis da investidora quanto da não adoção desse método quando há investimento de controle compartilhado. O Lucro Líquido e o Patrimônio Líquido são os únicos valores que devem ser iguais nessas demonstrações. A pesquisa empírica testou se há diferenças significativas entre os valores das contas ao ser feita adoção ou não da consolidação proporcional. O levantamento de dados foi realizado por meio do banco de dados da Fundação Instituto de Pesquisas Contábeis, Atuariais e Financeiras- FIPECAFI/FEA USP, que é utilizado na edição da Revista Exame ? Melhores e Maiores. Inicialmente, foram pesquisadas as empresas que atuam no mercado brasileiro e que, no período de 1996 a 2003, apresentaram investimento com controle compartilhado. Posteriormente, na pesquisa empírica foram utilizados os dados de 2000 a 2003 que totalizaram 34 demonstrações contábeis e, a partir dessas demonstrações, foi calculado como seriam os valores caso não fosse feita a consolidação proporcional. Utilizou-se o teste não paramétrico de Wilcoxon e os resultados indicaram que ao nível de significância de 5%, há diferenças significativas entre os valores do ativo circulante, do realizável a longo prazo, do passivo circulante, do exigível de longo prazo, das vendas líquidas, do custo da mercadorias vendidas ou custo do produtos vendidos ou custo dos serviços prestados, do capital circulante liquido, do capital de terceiros sobre capital próprio, da liquidez corrente, da liquidez geral e da margem líquida, obtidos aplicando-se a consolidação proporcional e não a aplicando. Esses resultados confirmam a controvérsia existente na literatura acadêmica em relação às divergências de um método em relação ao outro, em termos de controle e definição de ativo e exigibilidade. Apesar de os testes estatísticos sugerirem que não há diferença significativa na composição do endividamento não é possível generalizar que seus valores não sejam diferentes. Os resultados obtidos, neste trabalho, indicam que a adoção de uma abordagem de consolidação ou outra pode fazer com que o usuário da demonstração contábil interprete de forma diferente as demonstrações consolidadas de empresas que possuem investimentos em joint venture. / There is no consensus on the best way of recognizing investments in joint ventures in the investing company?s financial statement. One single accounting practice needs to be adopted, as the lack of a standardized accounting treatment for investments in cases of shared control impairs the comparability of consolidated financial statements issued by companies that adopt different approaches. This study aims to evaluate the reflexes of adopting ? or not - the proportional consolidation method in the investing company?s financial statements in case of shared control investments. In these statements, Net Profit and Net Equity are the only figures that have to be equal. An empirical study tested for significant differences between the figures of accounts with or without proportional consolidation. Data were collected from the database of the Institute for Accounting, Actuarial and Financial Research Foundation - FIPECAFI/FEA USP, which is used to publish the magazine Exame ? Melhores e Maiores. First, we examined companies active in the Brazilian market who presented shared control investments between 1996 and 2003. Next, in the empirical study, we used data from 2000 to 2003, totaling 34 financial statements, which were used for calculating figures with and without proportional consolidation. Wilcoxon?s non-parametrical test was used with a significance level of 5%. Results indicated significant differences in current and long-term assets, current and long-term liabilities, net sales, cost of goods sold or cost of products sold or cost of services rendered, working capital, index of capital of third-party investors on own capital, current and general liquidity and net margin, when calculated with and without the proportional consolidation method. These results confirm the controversy in academic literature about the differences between one method and another in terms of control and definition of assets and liabilities. Although statistical tests suggest that there is no significant difference in the composition of indebtedness, it cannot be generalized that there are no differences between the figures. The results of this study indicate that, due to the adoption of a specific consolidation approach, financial statement users may give a different interpretation to the consolidated statements of companies with joint venture investments.
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