The study proposed an evidence-based framework for designing and evaluating organisational learning and knowledge management processes to support continuously improving intentions of organisations such as hospitals. It demarcates the extant approaches to organisational learning including supporting technology into ‘rationalist’ and ‘emergent’ schools which utilise the dichotomy between the traditional healthcare managers’ roles and clinicians’ roles, and maintains that they are exclusively inadequate to accomplish transformative growth intentions, such as continuously improving patient care. The possibility of balancing the two schools for effective organisational learning design is not straightforward, and fails; because the balanced-view school is theoretically orientated and lack practical design to resolve power tensions entrenched in organisational structures. Prior attempts to address the organisational learning and knowledge management design and evaluation problematics in actuality have situated in the interpretivist traditions, only focusing on explanations of meanings. Critically, this is uncritical of power relations and orthodox practices. The theory of deferred action is applied in the context of critical research methods and methodology to expose the motivations behind the established organisational learning and knowledge management practices of Komfo Anokye Teaching Hospital (KATH) which assumed rationality design conceptions. Ethnographic data was obtained and interpreted with combined critical hermeneutics and narrative analyses to question the extent of healthcare learning and knowledge management systems failures and unveil the unheard voices as force for change. The study makes many contributions to knowledge but the key ones are: (i) Practically, the participants accepted the study as a catalyst for (re)-designing healthcare learning and knowledge management systems to typify the acceptance of the theory of deferred action in practice; (ii) theoretically, the cohered emergent transformation (CET) model was developed from the theory of deferred action and validated with empirical data to explain how to plan strategically to achieve transformative growth objectives; and (iii) methodologically, the sense-making of the ethnographic data was explored with the combined critical hermeneutics and critical narrative analyses, the data interpretation lens from the critical theory and qualitative pluralism positions, to elucidate how the unheard emergent voices could bring change to the existing KATH learning and knowledge management processes for improved patient care.

This paper looks at the difference in disclosure requirements between the foreign earnings that companies plan to repatriate back to the United States and those that companies plan to permanently reinvest abroad. The concepts of transparency and compliance are addressed as issues related to the current disclosure requirements surrounding permanently reinvested earnings and the associated unrecognized deferred tax liability. The resulting implications on investors as well as the effects of tax holidays will also be discussed. Overall, this paper aims to prove the need for modification of the current disclosure requirements regarding foreign earnings labeled as permanently reinvested earnings as well as stricter regulation of these requirements in order to increase company compliance.

This diploma thesis deals with development and current legislation regulating time of payment in relation to commercial debts, and collection of creditor's claims both in Czech and European law. The aim of the thesis is to find out how the legislation may influence time of payment and what other factors affect general attitude towards paying commercial debts. The text is divided into eleven chapters. Introductory chapter defines basic terms which are used throughout the thesis, such as obligation and relation between entrepreneurs, time of payment and deferred payment. Second chapter contains overview of legislation related to time of payment and its possible regulation since ABGB until entry of the Czech Republic into the EU. Development of EU legislation is described in chapter three. Fourth chapter contains detailed analysis of current Czech legislation with accent on potentially problematic points. Fifth chapter deals with public-law regulation of time of payment by the means of protection of economic competition. Chapter six contains comparison of selected foreign legislations. Following part of the thesis analyses actual time of payment both in Czech Republic and other European states. Chapter eight identifies reasons for default in payment. Following chapter suggests methods through which the...

Business processes can be divided into standardisable and non-standardisable processes. Such processes are characterised by their activities, events, states and time-points. The conditions in which process activities, events, states and time-points occur determines how they are observed, recorded and acted upon. Under predictable and stable conditions an observer can record them by predetermining them and this can be done using existing process design approaches and methodologies. Such processes are termed standardisable processes; for example a process for manufacturing cars. However, under unpredictable and unstable conditions an observer cannot record them by predetermining all the possible events, because uncertainty leads to unpredictable events occurring. Such processes are termed non-standardisable processes and in this thesis as emergent processes; for example special engineering projects like building the Channel Tunnel. Therefore, a new approach is required for designing non-standardisable processes. Process events are significant because the observer notices and records them. Significantly, the observer of events also has to act on them. Whether process events occur in predictable and stable conditions or unpredictable and unstable conditions, makes a difference to how an observer notices, records and acts on them. This is highly significant for this thesis argument, because as non-standardisable process events can be unexpected and unpredictable or emergent a new approach is required to design them. This thesis advances knowledge of designing non-standardisable processes by conceptualising them as emergent business processes (EBP) and contributing a new approach for designing them using action research and the deferred design approach as a process design methodology. Uncertain and unpredictable conditions is characterised here as emergence. The observer cannot predetermine all the possible process events for processes that operate in emergent conditions and cannot determine how to act upon unpredictable process events, because some events will be predictable and others unpredictable. The pragmatist research methodology was used to research to identify and resolve the problem with EBP in the Foreign Procurement Division (FPD) of the Kuwait Ministry of Defence. It was also used an approach for designing EBP. The research contributes the new understanding of non-standardisable processes as emergent business processes. This is a significant contribution because it is conceptualisation that is not found in the literature. This conceptualisation recognises the need to find new approaches for designing and implementing EBP. Therefore, the research also contributes a new approach for designing EBP using the action research methodology as a process design methodology.

For more than a decade, to reduce the agency problem, various ways have been examined on how to align the interest of manager with shareholders. Evidence and empirical findings are conflicting on the agency problem. Recently, deferred compensation as one incentive compensation draws the attention as a means to incentivize CEOs to make them work for the firm. However, it is still not evident if deferred compensation has effect on aligning CEOs with the firm’s goal possibly due to the issue on data. Therefore, the first essay investigates if deferred compensation has the effect on the agency problem and on the firm performance improvement after dealing with the data issue. This paper mainly aims to investigate if there is the non-linear relationship between the investment choice problem and the deferred compensation as Jensen and Meckling (1976) claim. This paper concludes that deferred compensation from NQDC table has positive and significant effect on the firm performance and the investment choice problem. More importantly, following McConnell and Servaes (1990), this paper finds the curvilinear relationship between Tobin’s Q and the deferred compensation and can confirm Jensen and Meckling (1976) theoretical application. The second essay aims to clarify the understanding on the relationship between the firm’s cash holdings and its causes by introducing the more detailed relationship between cash holdings and macroeconomic uncertainty. While previous literature tries to explain the level of cash holdings mainly by the firm-level variables, this study considers the full impact of the macroeconomic uncertainty on the level of cash holdings by introducing the firm’s heterogeneous exposure to macroeconomic uncertainty to see if the heterogeneity can tell the difference in the change in the level of cash holdings. This paper finds that macroeconomic uncertainties measured by difference macroeconomic condition variables are significant and contribute to the change in cash holdings. Additionally, this paper shows that the firms’ different level of exposure to macroeconomic uncertainty can cause the different degree of cash holdings and that firms with the higher level of exposure have the higher level of cash holdings.

This thesis provides an overview of accounting and tax implications of long-term intangible assets from the perspective of the Czech legislation and in terms of International Accounting Standards. The text is divided into theoretical and practical. The first part describes the intangible assets in five chapters. The first of these intangible assets is generally defined in terms of Czech and international law. Other chapters deal with valuation, depreciation and decommissioning of intangible assets. The last chapter deals with the deferred taxes that are due different concepts of accounting and tax regulations in the costs and revenues. Current legislation of intangible assets described in this work is compared with the previously applicable law. The practical part consists of a number of exercises that reflect the real situation of intangible assets in a Prague company.

The thesis defines prudence principle in accounting as are impairment of assets, provisions, depreciation of assets and deferred tax. In the first part discourses about them in light of International Financial Reporting Standards and in the second part according to Czech legislation, where are also both approaches compared within the scope of the end of each chapter.

Este trabalho fornece evidências sobre o papel de ativos e passivos de tributos diferidos como instrumento de tolerância regulatória e arbitragem de capital regulatório por instituições financeiras brasileiras no período de 2004 a 2009. Visando atingir o objetivo da pesquisa, foram desenvolvidas duas hipóteses: a) a tolerância regulatória, visando verificar se os gestores utilizaram tributo diferido para apoiar ou atingir níveis de capital regulatório e quão realistas eram as estimativas sobre a capacidade de realização do tributo diferido, e b) a estratégia de arbitragem de capital regulatório, visando verificar se as escolhas sobre tributos diferidos dos gestores estavam relacionadas com o capital regulatório. Para tanto, este estudo obtêm evidências analisando informações contábeis anuais. As hipóteses são testadas utilizando as técnicas de análise de dados de regressão linear múltipla e regressão com dados em painel. Como resultado, o estudo mostrou que as instituições financeiras brasileiras utilizaram tributo diferido como instrumento de tolerância regulatória. As instituições financeiras não teriam atingido o capital regulatório mínimo sem esses valores. Apesar disso, foram apresentadas evidências de que os gestores foram realistas no reconhecimento de tributo diferido. Também foi mostrado que as decisões dos gestores das instituições financeiras brasileiras estavam orientadas pelo tributo diferido. Conforme apurado, as instituições financeiras com mais fortes posições de capital (maior Nível I) tendem a reportar maior tributo diferido ativo, contrariando a literatura internacional. De maneira geral, revelouse apenas um caso de como a contabilidade pode servir de ferramenta para interferir em questões políticas, econômicas e em setores regulados, buscando atingir fins regulatórios ou cumprir acordos dos quais o país faça parte. / This paper provides evidence on the role of assets and liabilities of deferred taxes as a tool of regulatory forbearance and regulatory capital arbitrage by Brazilian financial institutions in the period 2004 to 2009. In order to achieve the goal of research, two hypotheses were developed: a) the regulatory forbearance in order to verify whether the deferred tax managers used to support or achieve levels of regulatory capital and how the estimates were realistic about the ability to perform the deferred tax, b) the arbitrage strategy of regulatory capital in order to verify that the choices on deferred taxes of managers were related to regulatory capital. Therefore, this study obtained evidence by analyzing annual financial information. The hypotheses are tested using the techniques of data analysis of multiple linear regression and regression with panel data. As a result, the study showed that the Brazilian financial institutions have used deferred tax as a tool of regulatory forbearance. Financial institutions have not reached the minimum regulatory capital without these values. Nevertheless, evidence was presented that the managers were realistic recognition of deferred tax. It was shown that the decisions of the managers of Brazilian financial institutions were guided by deferred tax. As established, the financial institutions with stronger capital positions (higher Tier I) tend to report higher deferred tax asset, contrary to international literature. Overall, it was revealed just a case of how accounting can serve as a tool to interfere in political, economic and regulated industries, seeking to achieve regulatory purposes or to comply with agreements to which the country is part.

Thesis. 1977. M.S.--Massachusetts Institute of Technology. Alfred P. Sloan School of Management. / MICROFICHE COPY AVAILABLE IN ARCHIVES AND DEWEY. / Bibliography : leaves 140-144. / M.S.

Localized prostate cancer (LPC) is predominantly a tumor among older men, and few patients will get symptoms from the disease. All methods to treat LPC with a curative intent have different types and degrees of side effects. It is therefore very important to evaluate the side effects thoroughly to make sure that treatment complications will not decrease the quality of life more than the disease would have done. In search for new and better treatments, complications has to be registered and evaluated in relation to quality of life (QOL) for the patients. Few validated self-assessment questionnaires for evaluation of external radiotherapy (EBRT) induced side effects has yet been developed. The present project focus on the development of the PC-specific questionnaire, QUFW94, and evaluation of symptoms in patients treated with EBRT and un-treated (watchful waiting) patients with a LPC. In the newly developed LPC-specific questionnaire a reliability and responsiveness test was performed. Both the inter-rater test and the test-retest show high correlation coefficients (ICC), above 0.60 for all scales. The internal reliability exceeded the lower acceptable limit (Cronbach a >0.70). The questionnaire was proven to be valid for the evaluations of EBRT side effects in LPC patients. Late side effects were evaluated 4 years after treatment in 181 LPC patients, treated with conventional large field EBRT, and compared with 141 age-matched PC disease free men. The most prominent urinary side effects were urgency and leakage which were doubled in the patient group. A ten fold increase was seen in comparison to controls at the most prominent intestinal problems, blood, mucus and leakage. The results support the use 3-D conformai therapy to decrease irradiation dose to the rectum and the bladder and thereby decreased side effects. A prospective additional evaluation 8 years after EBRT did not show any changes in urinary problems between 4 and 8-yr follow-up in the patients or the controls. EBRT of LPC is also accompanied by disturbances in sexual function. These problems were therefore evaluated, 4 years after EBRT, in relation to the function in PC free men. Patients treated with EBRT indicated higher levels of sexual dysfunction than age-matched controls. No erection was reported from 12% of the control subjects, 56% of the patients who had only received radiotherapy (RT) and 87% of the RT+castration (RT+A) patients. The extended evaluation 8 years after EBRT show similar sexual function in all groups. QOL and late side effects/symptoms were evaluated in the first and only randomized trial between RT and deferred treatment (DT) and compared to age-matched controls. QOL was evaluated with the general QOL formula, EORTC's QLQ-C30 (+3), and LPC specific side effects with QUFW94 in 108 randomized patients with LPC 3 years after diagnosis. Social functioning was the only QOL scale where a significant difference was found between the two patient groups and in comparison with the control group. Multivariate regression analysis showed that hematuria, incontinence, mucus, and planning of the daily activities due to intestinal problems caused this decrease in QOL in the RT group. In conclusion, the LPC specific QUFW94 questionnaire was proven to be valid for evaluation of side effects and showed increased intestinal problems in the patients treated with conventional large field EBRT in comparison to untreated LPC patients. No difference in urinary and intestinal late side effects or sexual function was seen between a 4 year vs. 8 year follow-up. / digitalisering@umu