Global ETD Search

221	Stanovení ekonomického vývoje stavebního podniku na základě finanční analýzy / Determination of Economic Development of Building Company Based on Financial Analysis Stěnička, Petr January 2012 (has links) This diploma thesis with topic “Economic progress estimation of construction company based on financial analysis” deals with making financial analysis of selected enterprise. Based on financial statements of the company, horizontal and vertical analysis is provided, after that the company is analysed with ratio indicators and summary indexes. In the end, the overview of financial analysis’ results and brief comment is formulated.
222	Актуальные проблемы теоретико-методических основ анализа деятельности предприятий автомобильной промышленности России и Китая : магистерская диссертация / Actual problems of theoretical and methodological foundations of the analysis of the activities of enterprises of the automotive industry in Russia and China Лю, Х., Liu, H. January 2021 (has links) Китай и Россия – две крупные державы, входящие в состав ведущих стран экономики мира. Обе страны обладают необходимыми условиями для развития промышленности, и обе включают промышленность в свои приоритетные направления развития на ближайшее десятилетие. Автопромышленность относится к числу проблемных отраслей российской и китайской экономики. Спрос к уровню качества продукции у потребителей продукции автопрома очень высокий. Тем не менее, проблем существует немало. Одна из них состоит в том, как российскую и китайскую автомобильную промышленность сделать не просто конкурентоспособной на рынке, но и способной завоевывать значительные сегменты мирового рынка автомобилей. Для того чтобы определить направления и способы развития отрасли необходимо выявить текущие проблемы и одновременно сделать прогноз на несколько лет вперед. Цель исследования состоит в изучении и выявлении актуальных проблем теоретико-методических основ анализа деятельности предприятий автомобильной промышленности России и Китая. / China and Russia are two major powers that are part of the leading economies of the world. Both countries have the necessary conditions for the development of industry, and both include industry in their priority areas of development for the next decade. The automotive industry is one of the problematic sectors of the Russian and Chinese economy. The demand for the level of product quality among consumers of automotive products is very high. Nevertheless, there are many problems. One of them is how to make the Russian and Chinese automotive industries not only competitive in the market, but also able to conquer significant segments of the global car market. In order to determine the directions and ways of development of the industry, it is necessary to identify current problems and at the same time make a forecast for several years ahead. The purpose of the study is to study and identify the actual problems of theoretical and methodological foundations of the analysis of the activities of enterprises of the automotive industry in Russia and China. АНАЛИЗ БУХГАЛТЕРСКИЙ БАЛАНС РОССИЯ КИТАЙ MASTER'S THESIS ANALYSIS PERFORMANCE INDICATORS BALANCE SHEET FINANCIAL RESULTS REPORT AUTOMOTIVE INDUSTRY ACCOUNTING AND ANALYTICAL SYSTEM RUSSIA CHINA
223	Three Essays on the Consequences of Transparency Witter, Tobias 01 September 2023 (has links) This dissertation comprises three essays which empirically investigate consequences of transparency. The first essay investigates how transparency, demanded by the government as a customer of firms, affects firms’ financial reporting. It provides evidence that, relative to firms without government customers, government suppliers have a higher quality of financial reporting. Findings indicate that government procurement requirements, which are linked to internal control over financial reporting, can positively affect the external information environment of firms. The second essay examines how managers react to a stricter transparency mandate in pension accounting, if this mandate increases the expected volatility of balance sheet items. Managers of affected firms change decisions on pension plans which mitigate volatility and in addition, affected firms exhibit less volatile accruals but more volatile discretionary real actions suggesting managers reduce volatility in balance sheets. Findings imply that a transparency mandate in pension accounting may have (unintended) consequences for managerial decision-making if the mandate reveals more economic volatility on balance sheets. The third essay studies how (data-transparently) researchers visualize their quantitative findings and how this affects the impact of academic work. It finds that, compared to articles in field-specific economics journals, articles in economics journals with a broader audience use more figures than tables and that articles visualizing (data-transparently) with figures receive more citations. An online experiment, which manipulates how a fictive study visualizes scientific results, finds that participants assess the internal validity of research as being higher and are more willing to cite research if it visualizes results data-transparently. The findings imply that (data-transparent) visualization can enhance the impact of academic work. / Die Dissertation besteht aus drei Aufsätzen, die die Auswirkungen von Transparenz untersuchen. Im ersten Aufsatz wird analysiert, wie sich die von einer Regierung im Rahmen der öffentlichen Auftragsvergabe geforderte Unternehmenstransparenz auf die Finanzberichterstattung von Unternehmen auswirkt. Lieferanten der Regierung weisen eine höhere Qualität der Finanzberichterstattung auf als Vergleichsunternehmen. Der zweite Aufsatz untersucht, wie Manager auf strengere Transparenzanforderungen in der Pensionsbilanzierung reagieren, wenn diese die Bilanzvolatilität erhöhen. Die Manager nehmen Bilanzanpassungen vor, die die Volatilität reduzieren, was auf eine beabsichtigte Bilanzglättung hindeutet. Der dritte Aufsatz untersucht den Zusammenhang zwischen der Visualisierung von quantitativen Forschungsergebnissen in wirtschaftswissenschaftlichen Zeitschriften und dem Einfluss akademischer Forschung. Economics-Journals verwenden mehr Abbildungen als Business-Journals, was Zitationen zu fördern scheint. Experimentelle Evidenz zeigt weiterhin, dass datentransparente Visualisierungen den Einfluss akademischer Forschung positiv beeinflussen können, dass dies aber auch stark disziplinabhängig ist. Transparenz Unternehmenstransparenz Szientometrie Rechnungslegung Datenvisualisierung Finanzberichterstattung Öffentliche Auftragsvergabe Finanzbuchhaltung Interne Kontrollsysteme Lieferantenbeziehungen Bilanzvolatilität Bilanzglättung Reale Effekte leistungsorientierte Pensionspläne IAS 19R Forschungsauswirkungen Wissenschaftliche Visualisierungen Statistische Grafiken Graphische Wahrnehmung transparency corporate transparency financial accounting scientometrics data visualization government procurement financial reporting buyer-supplier relationship government suppliers balance sheet volatility balance sheet smoothing real effects defined benefit pension plans IAS 19R research impact scientific visualizations statistical graphs graphical perception 657 Rechnungslegung QP 820 ddc:657 ddc:000
224	Developing a statement of financial position model for the South African household sector Scheepers, Dimarie 14 July 2014 (has links) The South African Reserve Bank presents an annual balance sheet for the South African household sector constructed from macro-economic data estimates. Broad asset and liability classes are presented which can be disaggregated with the use of micro-level data obtained directly from households. At the time of the study, however, micro-level data on the different asset and liability classes accumulated by households was not available. The main objective of the study was to disaggregate and measure the asset and liability base of South African households in metropolitan and non-metropolitan areas using micro-level data. The study used a mixed methodological approach, consisting of both qualitative and quantitative data and was conducted in three phases. In the first phase, a comprehensive literature review was conducted on the recognition and measurement of household assets and liabilities. Economic theories that explain asset and liability accumulation were reviewed and international surveys on household net wealth measurement scrutinised. A heuristic model of a financial position section for the South African household sector was developed. In the second and qualitative phase, online and face-to-face focus group deliberations were conducted with experts in the field of household finance to ensure that the newly developed financial position section would robustly recognise and measure all possible household asset and liability classes. In the third and quantitative phase, the financial position section was included in an omnibus survey and data was collected from a representative sample of 2 606 households in South Africa. The weighted data was segmented in terms of metropolitan and non-metropolitan areas and presented as statements of financial position based on the classification, recognition and measurement principles of “The Conceptual Framework for Financial Reporting 2010”. Composition analyses presented a secondary objective, namely to explore the effect of identified independent demographic variables on asset and liability accumulation. Multivariate analysis of variance (MANOVA) identified meaningful interaction effects for (1) age, income and area; (2) income and age; (3) education, income and age; and (4) education and income on asset accumulation and an age and income interaction effect on liability accumulation. The study contributes to the body of knowledge on the contemporaneous effect of age, income, education and area of residence on household asset and liability accumulation and provides information on South African household net wealth not yet available. The disaggregated asset and liability base will assist policy makers both at micro- and macro-economic level with the overview and management of South African household net wealth. / Business Management / D. Accounting Science Net wealth measurement Household assets Household liabilities Household balance sheet Mixed methods research Focus group research Household urbanisation Household demographic variables Household net wealth management 332.02400968 Finance, Personal -- South Africa Wealth -- South Africa
225	Selected factors significantly influencing net equity value in the South African household's statement of financial position Combrink, Hermanus Adriaan 11 1900 (has links) It is twenty-one years since South Africa’s democracy and the majority of South African households can still be classified as poor, despite the various interventions by Government to reduce poverty and inequality. The measurement used to determine the financial status of a household at a given point in time is its net equity in accordance with its Statement of Financial Position, calculated as its assets owned less liabilities owed. This study aimed to identify the selected significant factors that affect a South African household’s net equity value. In order to achieve the aim of this study, a heuristic model consisting of two components was developed. The first component considered which assets and liabilities should be included in determining a household’s net equity and how these assets and liabilities should be valued. The second component identified the selected factors that influence a household’s net equity. The heuristic model was applied to the empirical data using three phases. Firstly, the net equity value was calculated for each household. This was followed by an analysis of the selected factors that significantly influence household net equity. The last phase was performed to determine the effect of the identified selected factors in explaining the difference between households that have above average net equity values and those having below average values. The results of the study indicated that 11 selected factors significantly influence the net equity value in the South African household’s Statement of Financial Position. Seven of those factors significantly explain between 28,3 percent and 38,1 percent of the differences in the net equity value of a household when comparing the households with above average net equity value with those with below average values. This is useful information for policy makers in identifying the selected factors that will most significantly increase the net equity value of a household with a net equity value below the South African average. / Centre for Accounting Studies / M. Com. (Accounting Science) Household accounting Household asset and liability framework Household balance sheet Net equity Net equity value Household net worth Household net wealth Influencing factors Predictive model Inequality South Africa 339.410968 Income -- South Africa Income distribution -- South Africa
226	日本經濟復甦對銀行業影響之探討郭夢慈 Unknown Date (has links) 日本經濟自1990年起，由「日本第一」落入「流動性陷阱」，而陷入長達10多年的不景氣，主因是日本股市及不動產市場重挫，企業向銀行貸款所提供之擔保品價值下滑，卻因在低利率時代已過度借貸，又經營不善面臨虧損，發生償債困難，一旦財務有所改善，只想提前償還貸款，而無增加貸款意願，故稱為「資產負債表的衰退」（Balance Sheet Recession）。整體經濟景氣蕭條，國內需求不振，亦使振興經濟之寬鬆貨幣政策無法達到預期效果。日本資產泡沫的破滅使銀行體系的逾放問題日益嚴重。日本政府為了加強銀行體系的健全性，實施金融改革（Big Bang）。使原本以傳統存、放款業務為主的銀行，在面臨國際化浪潮時，也能同時經營證券、保險業務，並將新金融商品引進日本。並由隸屬於內閣府的金融廳(Financial Services Agency)來監督日本銀行及證券業務，負責金融檢查及金融法規企劃業務，落實金融與財政分離之原則。但日本金融業務日益多元化，及衍生性金融商品日趨複雜，對金融監理機關之專業能力，形成新的挑戰。以上所述為日本國內的經濟與金融問題。至於日圓對外幣的匯率方面，由於日圓利率偏低，套利交易(carry trade) 盛行。投資人趁著日本央行維持低利率之際，借入低成本的日圓資金，然後換成利率較高的外幣轉戰國際市場，追逐收益較高的資產，同時賺取利差、匯率及資產升值的價差，使日圓匯率的走勢疲弱，也造成全球金融市場的波動。本論文的分析包含：ㄧ、日本經濟不景氣問題剖析：股市及不動產資產泡沫化二、日本金融危機形成原因：資產價格下跌，影響抵押品價值，企業償債能力變差，故使銀行不良債權增加。三、日本總體經濟近況（GDP、CPI、失業率的變化）及經濟復甦後日本央行貨幣政策的改變四、日本金融市場如股市、房地產市場及日本政府債券（JGB）市場的分析及展望。五、探討日本銀行業獲利能力、不良債權問題、資本適足率以及銀行業股價指數的變化。六、根據台灣以及日本最近的發展對金融監理單位及銀行業提出應有的改革與建議。 / The Japanese economy fell into a “liquidity trap” in 1990. Due to the stock market and real estate market plunge, the deep recession has lasted for over 10 years. The bursting of asset bubbles caused the balance sheets of enterprises to become weaker and weaker. All companies hoped to reduce their debt to banks if they were profitable. They had no intention to reinvest any more. So it was called - Balance Sheet Recession. Even though the Bank of Japan adopted an easy monetary policy, the financial system remained vulnerable. With the bad debt of commercial banks increasing, the NPL (non-performing loan) problem has been a major concern for city banks and regional banks. Japan's "Big Bang" reforms radically altered its financial marketplace. The barriers separating banks, securities, and insurance companies were lowered. The Financial Services Agency replaced Ministry of Finance to oversee banking, securities and exchange and insurance in order to ensure the stability of the financial system. As for financial business diversified and derivative products complicated, there were many great challenges facing the financial regulatory authorities. During the past decade, the yen carry trade has become a target for many investors or speculators. Traders using this strategy attempt to capture the difference between the interest rates of two currencies. Taking USD/Yen for example, they borrowed the cheaper yen and invested in U.S. Treasuries yielding a higher interest rate. It causes the depreciation of Japanese Yen and increases the volatility of financial markets. This essay describes Japanese financial crisis, Japanese monetary policy, stock market, and real estate market. Besides, I analyze the profitability, capital adequacy, and non-performing problems of Japanese banks. Finally, I give my personal opinions on Taiwan and Japan’s banking industry. 日本金融改革資產負債表的衰退貨幣政策及財政政策流動性陷阱套利交易日本經濟復甦日本不良債權問題 Deflation balance sheet recession non-performing loans of Japanese banks liquidity gap asset price bubbles economic recovery of Japan carry trade
227	Developing a statement of financial position model for the South African household sector Scheepers, Dimarie 14 July 2014 (has links) The South African Reserve Bank presents an annual balance sheet for the South African household sector constructed from macro-economic data estimates. Broad asset and liability classes are presented which can be disaggregated with the use of micro-level data obtained directly from households. At the time of the study, however, micro-level data on the different asset and liability classes accumulated by households was not available. The main objective of the study was to disaggregate and measure the asset and liability base of South African households in metropolitan and non-metropolitan areas using micro-level data. The study used a mixed methodological approach, consisting of both qualitative and quantitative data and was conducted in three phases. In the first phase, a comprehensive literature review was conducted on the recognition and measurement of household assets and liabilities. Economic theories that explain asset and liability accumulation were reviewed and international surveys on household net wealth measurement scrutinised. A heuristic model of a financial position section for the South African household sector was developed. In the second and qualitative phase, online and face-to-face focus group deliberations were conducted with experts in the field of household finance to ensure that the newly developed financial position section would robustly recognise and measure all possible household asset and liability classes. In the third and quantitative phase, the financial position section was included in an omnibus survey and data was collected from a representative sample of 2 606 households in South Africa. The weighted data was segmented in terms of metropolitan and non-metropolitan areas and presented as statements of financial position based on the classification, recognition and measurement principles of “The Conceptual Framework for Financial Reporting 2010”. Composition analyses presented a secondary objective, namely to explore the effect of identified independent demographic variables on asset and liability accumulation. Multivariate analysis of variance (MANOVA) identified meaningful interaction effects for (1) age, income and area; (2) income and age; (3) education, income and age; and (4) education and income on asset accumulation and an age and income interaction effect on liability accumulation. The study contributes to the body of knowledge on the contemporaneous effect of age, income, education and area of residence on household asset and liability accumulation and provides information on South African household net wealth not yet available. The disaggregated asset and liability base will assist policy makers both at micro- and macro-economic level with the overview and management of South African household net wealth. / Business Management / D. Com. (Accounting Science) Net wealth measurement Household assets Household liabilities Household balance sheet Mixed methods research Focus group research Household urbanisation Household demographic variables Household net wealth management 332.02400968 Finance, Personal -- South Africa Wealth -- South Africa
228	Money and production : a pluralist analysis Weir, Diarmid J. G. January 2008 (has links) The purpose of this thesis is to argue that the core of a monetary economy is a network of triangular contracts between banks, firms, workers and capital goods suppliers. Not only does this network give rise to the creation and valuation of money but it is the organising feature of modern economies, giving rise to both episodes of stability and crises. In constructing this argument I consider both orthodox and heterodox points of view. We analyse equilibrium models of money, and find that while money can exist in sequence economies with frictions, models of this type give no justification for its creation, valuation or holding for any significant duration, either theoretically or experimentally. Models that introduce dated goods and trading frictions to motivate the issue of risk-spreading ‘bundled’ debt are more promising for money creation, although they still cannot explain the the holding and valuation of money. Using the concept of team-production of Alchian and Demsetz and that of ‘hostage-taking’ in contracts owing to Williamson, we demonstrate how the issue of a token of generalised purchasing power from a team-production contract can enhance output and consumption. This conclusion motivates an original monetary theory of production that integrates the insights of Post-Keynesian monetary theory and the triangular contracts of the Circulation Approach and expresses them in a way that shows consistent asset and liability matching through a balance sheet approach. The creation and valuation of money and the determination of interest are embedded within the central processes of this economy. The features of the monetary production economy we analyse are in contrast to the mainstream proposition that the economy as a whole is rendered coherent by the existence of a unique and stable equilibrium determined by the utility-maximisation of households and the profit maximisation of firms. Apart from their inability to describe the economy in aggregate, such models treat money as an afterthought that is in no way core to their conception. We set the triangular contracts within a rigorous stock-flow framework of the type developed by Godley and Lavoie and argue that the shifting of the level of impact of uncertainty and failed expectations induced by money leads to specific patterns of economic disruption. These patterns are independent of the specific behavioural characteristics of households and firms and so are robust to policy changes that leave the institutions of the monetary production economy intact. We briefly assess current monetary policy and alternatives in the light of these findings. 332.4
229	Právní, účetní a daňové aspekty likvidace obchodních korporací / Legal, accounting and taxation aspects of liquidation of trading corporations SMIDKOVÁ, Jana January 2017 (has links) The dissertation deals with legal, accounting and taxation aspects of liquidation of trading corporations. Based on an analysis, it evaluates aspects in the liquidation process of trading corporations under the conditions of the Czech Republic´s legislation. It provides an outline of the liquidation process and the liquidator´s activities, it points out legislative changes and hazard moments of the liquidation process.
230	A comparison between household wealth across the wealth spectrum in South Africa Van Staden, Jacques 11 1900 (has links) South African households are concerned with their financial wellness. This is evident through the recent social unrest, violent labour strikes and protest against government policies such as the demand for free higher education. The South African government’s redistributive policy to transfer funds from the financially well to the increasing number of financially unwell households are narrowing as the financially well households are declining in proportion to the total households. It is palpable that the situation is critical and decisive intervention is needed from the South African government, the private sector and labour unions. The main objective of this study was to investigate the main differences between households on the bottom end of the wealth spectrum compared to those on the top end in order to identify differentiating characteristics of the various groups in order to suggest targeted policy recommendations for the South African government to improve stability and increase the number of financially well households. In order to achieve this objective, the study was done in two phases. Phase 1 consisted of a traditional literature review where the balance sheet composition and characteristics across disaggregated households on a local and international level was examined. The purpose of phase 1 was to gain insight into the trends and characteristics of different categories of households internationally and in South Africa. Phase 2 consisted of secondary data analysis which was performed in three sub-phases. In sub-phase 2.1 the household balance sheet was used to determine the per asset and liability class contribution to total assets and liabilities for each of the disaggregated financial wellness categories. Each asset and liability class component was ranked according to its contribution percentage within each of the financial wellness categories. The outcome of the ranking highlighted differences in the asset and liability classes’ contribution to total assets within each financial wellness grouping. Sub-phase 2.2 evaluated the optimality of the household balance sheet composition of a financial wellness category in relation to the next financial wellness category by making use of game theory. The last sub-phase (2.3) iv examined possible reasons, through correlation, for the sub-optimality found in phase 2.2. The results of the study indicated differences in each financial wellness category asset and liability compositions in the household balance sheet. Age, gender and number of household members did not affect household wealth in this study. In contrast, income level, employment status, home ownership, education and marital status affected household wealth. Game theory indicated that the highest financial wellness category (Anchored Well) did not have the strongest balance sheet. Possible reasons were identified as the composition of financial assets. / Accounting Sciences / M.Phil. (Accounting Science) Financial wellness Wealth Balance sheet Assets Liabilities Household Game theory South Africa 339.220968 Social stratification -- South Africa Poverty -- South Africa Income distribution -- South Africa Households -- South Africa Development economics -- South Africa Wage differentials -- South Africa South Africa -- Economic conditions

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