Esta pesquisa investigou as motivações econômicas que explicam o nível de reconhecimento dos tributos diferidos sobre o lucro nas companhias abertas brasileiras no período inicial de adoção das IFRS no Brasil e da vigência obrigatória do Regime Tributário de Transição. Foram selecionadas companhias abertas não financeiras brasileiras componentes no índice IBrX 100, sendo identificadas 68 companhias nos anos de 2010 à 2013 compreendendo assim 272 observações. A análise descritiva dos dados evidenciou que o montante dos passivos fiscais diferidos foi superior ao montante dos ativos fiscais diferidos em todos os anos pesquisados, situação esta que contrata com o cenário pré-IFRS onde existiam menos passivos fiscais diferidos devido às reduzidas opções de exclusões temporárias, e que os ativos fiscais diferidos são majoritariamente oriundos de diferenças temporárias, porém ocorrendo um crescimento maior dos créditos fiscais referentes a prejuízos fiscais no período combinado com uma evolução maior dos ativos fiscais totais do que dos passivos fiscais diferidos. Por meio da análise multivariada de regressão múltipla com dados em painel foi possível constatar que: (i) não há relacionamento significativo entre o reconhecimento de tributos diferidos e o endividamento da empresa, isto é, não existe evidência que as companhias utilizem os tributos diferidos com a finalidade de influenciar o nível de endividamento, apesar da possibilidade de quebra de covenants e, consequentemente, aumento de seu risco de crédito, (ii) as maiores empresas tendem a registrar um valor menor de ativos fiscais diferidos líquidos de forma a reduzir seus lucros e divulgar sua sobretaxação a fim de reduzir sua exposição pública, e (iii) as empresas menos lucrativas são propensas a reconhecer um montante maior de ativos fiscais diferidos líquidos para, presumivelmente, atenuar o baixo resultado da empresa e com isso mascarar o seu fraco desempenho, e também, por outro lado, as companhias que possuem maior rentabilidade tendem a registrar valores menores de ativos fiscais diferidos líquidos no sentido de reduzir o lucro, e com isso, diminuir seus custos políticos. Assim, os resultados obtidos sugerem que as empresas utilizam a discricionariedade proporcionada pela regulação contábil dos tributos diferidos para atingir seus objetivos e demandas, no sentido de reduzir sua exposição pública e melhorar sua rentabilidade. / This research investigated the economic motivations that explain the level of recognition of deferred income taxes in the Brazilian companies during initial adoption of IFRS in Brazil and the mandatory term of the Transitional Tax Regime. Non-financial public companies were selected in the index IBrX 100, 68 companies were identified from 2010 to 2013 comprising 272 observations. The descriptive analysis of the data indicated that the amount of deferred tax liabilities was greater than the amount of deferred tax assets in all years studied, a situation that contracts with the pre-IFRS scenario where there were fewer deferred tax liabilities due to reduced options of temporary exclusions and that the deferred tax assets are mainly arising from temporary differences, however there was further growth of tax credits related to tax losses in the period combined with a greater increase in total tax assets than deferred tax liabilities. In the multivariate multiple regression analysis with panel data it was found that: (i) there is no significant relationship between the recognition of deferred taxes and the debts of the Company, that is, there is no evidence that companies use deferred taxes for the purpose of influencing the level of debt, despite the possibility of covenants be broken and, consequently, increase its credit risk, (ii) larger firms tend to register a lower value of net deferred tax assets to reduce their profits and disclose their overcharge in order to reduce public exposure, and (iii) the least profitable firms are likely to recognize a greater amount of net deferred tax assets for presumably mitigate the low result of the company and thus mask their poor performance and also, on the other hand, companies that have higher profitability tend to register lower values of net deferred tax assets to reduce profit, and thus, lower their political costs. Thus, the results suggest that companies use discretion provided by the accounting regulation of deferred taxes to achieve their goals and demands, to reduce public exposure and improve its profitability.

En effektiv och populär grafisk effekt för realtidsgrafik är Screen-Space Ambient Occlusion(SSAO). Teknikens nackdel är brusiga artefakter som kan dämpas med blur filtrering. Detta arbete studerar upplevelsen av defekterna i SSAO med en användarstudie. Arbetet implementerar en renderare som renderar bildrutor från kameraåkningar och ett visningsprogram som används i experimentgenomförandet. Renderade bilder utan och med aktiv blur-filtrering visas för försökspersoner som får beskriva om de ser skillnader mellan bilderna och välja vilken bild de föredrar. Resultatet indikerar att defekterna i SSAO är svårare att detektera i filmklippen jämfört med stillbilderna. De flesta deltagarna tenderar föredra bilder utan effekten aktiv då de generellt finner dem för ”brusiga”. Både renderaren och visningsprogrammet kan vidareutvecklas och användas i andra jämförelser mellan grafiska effekter i realtidsgrafik.

京都大学 / 0048 / 新制・課程博士 / 博士(経済学) / 甲第22227号 / 経博第615号 / 新制||経||293(附属図書館) / 京都大学大学院経済学研究科経済学専攻 / (主査)教授 関口 格, 教授 原 千秋, 准教授 NEWTON Jonathan Charles Scott / 学位規則第4条第1項該当 / Doctor of Economics / Kyoto University / DGAM

Bank regulators limit the amount of deferred tax assets includable in the capital ratio calculations which measure the bank’s financial health. The increased balances in bank deferred tax assets after the beginning of the financial crisis raised concerns that applying this deferred tax asset regulatory capital limitation may contribute to the need for banks to raise more capital. Value relevance is the ability of information disclosed in the financial statements to capture and summarize firm value. Deferred tax value relevance literature generally omits the regulated industries. Because fair value accounting plays a much larger role the banking industry, the market value of a bank has a different relationship to its book value than its unregulated counterparts. Using annual bank data from 2004 through 2012 for publicly held banks in the United States, this study empirically examines the value relevance of the banks’ net deferred tax assets and liabilities over time (pre-crisis versus crisis periods). Findings indicate that although the deferred tax liabilities are value relevant in both the pre-crisis and crisis periods, the value relevance of the net deferred tax assets is limited to crisis period (increased net deferred tax asset balances). An additional test shows that investors view the increased levels of net deferred tax assets in relation to total assets as concerns about the bank’s financial health. This study also examines the whether investors value the net deferred tax assets of less financially healthy banks (low Tier I capital ratios) differently from the healthier banks. Findings indicate that the coefficient of net deferred tax assets for the less financially healthy banks is negative and significant. Using another measure of financial health (high probability of failure) finds similar results. This study extends the value relevance literature to the deferred tax accounts of commercial banks. It also shows that the deferred tax asset accounts are valued differently than the other assets, supporting the deferred tax asset limitation for capital ratio calculations. Finally, this study provides information useful to analysts’ valuations of the banks’ deferred tax accounts.

No / Poststructuralist accounts of organizations understand them as flows, as verbs in process of always-becoming. Subjects who work `in' organizations are similarly always in a process of becoming. Organization and members are mutually constitutive, each enfolded within the other. The process by which each is enfolded within and constituted by the other is what is explored in this essai. Its aim is to analyse something of the becoming-ness of organizations/selves, in which the researcher-self is imbricated in this becoming-ness and must therefore be part of that which is studied. To achieve this aim I draw on Lacan's concepts: of the mirror stage, or how I am in an agonistic relationship with the other; Nachträglichkeit or the reliving of the past in the present (deferred action); and identification. I apply these concepts to an interview I, an academic, carried out with a manager, emphasizing the importance of these organizational identities in our encounter with each other. The conclusion I reach is that the organization I am `in' is at the same time `in' me: there is no inside and no outside.

Diploma thesis deals with problems with accounting and presentation of income taxes, with their impact on accounting profit or loss and with the recognition of deferred tax in respect of czech accounting rules and International financial reporting standards (IAS/IFRS). The theoretical aspects are described at the beginning and the differences between the czech and international view of accounting for income taxes are identified. Theoretical aspects are accompanied by illustrative examples and applied on the practical analysis of final accounts of two companies -- Czech airlines and Travel Service. Analyzed accounting period is the same as the calendar year of 2009, which is compared with the year 2008.

Submitted in fulfillment of the requirements of the Degree of Master of Technology: Cost and Management Accounting, Durban University of Technology, 2014. / Economic Value Added (EVA) is a value based accounting measure used by companies to measure the amount of value created for shareholders. Accounting values derived from company annual financial statements (AFS), are used to calculate EVA. EVA requires the conversion of accounting values to economic values. This conversion process is known as the EVA adjustment. If accounting values are not converted to economic values, the value of the EVA can be distorted. Previous studies have shown that companies are experiencing difficulties in implementing EVA adjustments. To reduce these difficulties, companies have decided to limit their EVA adjustments to ten or even fewer. The problem is that if the appropriate adjustments are not made, an inaccurate EVA measure will be calculated. The aim of the research was to measure the impact of deferred taxes on the EVA measure. The study was conducted within a quantitative research paradigm. Secondary data analysis was carried out on JSE-listed Food producers and Retailers over a seven-year period, from 2004 to 2010. The unadjusted EVA was compared to the adjusted EVA measure to determine the before and after effects of deferred taxes on EVA. The findings of the study revealed that deferred taxes either understated or overstated the value of the EVA during 2004 to 2010. In addition, the results from the regression analysis revealed an overall significance for all deferred tax predictors. The regression results showed that deferred taxes significantly impacted the value of EVA. The study recommends that companies implement the deferred tax adjustment on the EVA measure.

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由新聞媒體相繼地報導，近年來台灣大學生的延畢現象，漸為社會大眾所知曉。但查閱相關文獻未見嚴謹的實證或理論研究，能夠對延畢現象提出確切的數據，以及對形成原因提供理論分析。本研究期能以敘述統計分析方法提供近年台灣大學生延畢的確切數據，並透過閱讀文獻彙整與嚴謹的應用經濟學理論研究，分析其背後形成原因的經濟邏輯推理，以探討與解釋為何近年來台灣會出現蔚為風尚的可能原因。 敘述統計分析以2000 年至2008年間台灣大專校院日間部男、女學生為限，本文發現近十年來台灣大專校院日間部全體學生延畢率在15-17%之間，男學生延畢率為17-23%且約為女學生的兩倍。全體學生延畢率以一般體系的公立學校最高約近20%，而公立學校女學生的延畢率則是遠高出私立學校3-5%的水準；其中，男學生延畢率以一般體系的私立學校最高，平均每四個應屆畢業生就有一個延畢。而設立經濟模型說明大學生延畢的原因，包括役期縮短、失業率提高、考研究所、雙主修或輔修的好處提高、在校資源增加、家長支持度提升、以及延畢風氣的影響等七個因素對延畢現象推波助瀾的效果。 / Taiwan's colleges and universities over the past decade the Ministry of all students during the day to postpone their graduation rates in the 15-17%, and male students to postpone their graduation rate is more than twice as high as female students. All students are delaying graduation rates to the general system of public school up to about nearly 20%, while the public school female students to postpone their graduation rate is far higher than 3-5% of the level of private schools. Among them, male students to postpone their graduation rates to the general system of private schools, the highest, with an average of every four graduates will have be deferred. The extension of such a high completion rate is also very surprising to be discussed. Head of this paper is to explore and explain why in recent years, and then explain the reasons for delaying graduation, including the length of civilian service to shorten, the unemployment rate increased, a large graduate school, double major or minor in, the benefits of the improvements in increase in resources the school, parents and support for upgrading and extension of completion of the impact of climate factors on the extension of seven complete phenomena results.

This investigation follows a philosophically interpretive approach on how the web developer developed Web-based Information Systems (WBIS) in a continuously changing higher education organisation. The investigation focused on emergence within the organisation and the resultant problems this gives the web developer in developing WBIS. The web developer used an action research methodology to investigate the emergent higher education organisation and its need for web-based aesthetics & internet speed. This approach was designed by the action researcher to assist both the web developer and manager in developing WBIS within emergent organisations. It is also designed to address a number of major constraining factors placed on the web developer. These included: time constraint, web-based aesthetics, internet speed, emergent aspects, methodology issues and accommodating planned organisational change. The interpretation of these constraining factors gained through the theory of deferred action enabled the action researcher to understand, interpret and create associations to explain the WBIS development process. The web developer had to defer the design process at several points because of unexpected events occurring in the organisation and take deferred action. As a result the Kadar Matrix was created and used by the web developer to manage the constraining factors. The Kadar Matrix has extended the theory of deferred action (ToDA) by implementing its constructs in the analytical tool, Kadar Matrix, for WBIS development. This is a modification of theory for practice. The research further identified that deferred action is necessary for the web developer in emergent organisations.