O objetivo deste estudo é verificar se a apresentação das despesas por função na DRE proporciona menor capacidade preditiva aos usuários, especialmente aos analistas de mercado, comparada à apresentação das despesas por natureza. O CPC 26 permite duas formas de apresentação das despesas na DRE, função ou natureza, o que é caracterizado como uma escolha contábil de apresentação. No entanto, se a empresa optar pela divulgação por função, deve apresentar, também, a informação por natureza em nota explicativa, dado que essa informação apresenta capacidade preditiva, segundo o IASB. No Brasil, a lei 6.404/76 induz a maioria das empresas a divulgar as despesas por função, o que torna a informação por natureza disponível, também, para a maioria das companhias. Existem estudos que analisam como os critérios de mensuração e reconhecimento afetam a capacidade preditiva da informação divulgada. Outros trabalhos sugerem que as escolhas contábeis de reconhecimento e mensuração podem interferir na acurácia das projeções dos analistas de mercado. Entretanto, a forma como a escolha de apresentação dos itens na DRE interfere na capacidade preditiva dos usuários, especialmente para os analistas de mercado, não está suficientemente clara na literatura. Mais especificamente com relação à forma de apresentação das despesas, não se sabe se a escolha de um método em detrimento de outro pode impactar a qualidade da informação para o usuário. Então, foram analisadas 54 empresas brasileiras de capital aberto, pertencentes a seis setores da BOVESPA, durante um período de cinco anos, por meio da utilização de análise de dados em painel. De um modo geral, os resultados sugerem que a informação por natureza é mais preditiva para o usuário e que os analistas podem errar menos em suas projeções de resultado com o uso da informação sobre despesas apresentada por natureza, dado que esta informação é disponibilizada em nota explicativa nos demonstrativos contábeis das companhias brasileiras. Assim, o estudo traz evidências de que a escolha da forma de apresentação das despesas na DRE não é indiferente para o usuário, já que pode afetar a sua capacidade de predizer fluxos de caixa futuros. Além disso, como contribuição prática, espera-se mostrar que os analistas podem melhorar a acurácia de suas previsões ao utilizarem o método de apresentação das despesas por natureza para realizar suas projeções, especialmente quando analisam empresas com alto nível de custos fixos. / The aim of this study is to verify if the presentation of the expenses by function in the income statement provides less predictability to the users, especially to the market analysts, compared to the presentation of expenses by nature. CPC 26 allows two forms of presentation of expenses at the income statement, by function and by nature, what is characterized as an accounting choice of presentation. However, if the company opts for disclosure by function, it must also present information by nature in an explanatory note, given that this information presents predictive capacity, according to the IASB. In Brazil, the Law No. 6.404 /76 induces most of companies to disclose expenses by function, which makes the information by nature also available for most companies. Studies had already analyzed how measurement and recognition criteria affect a predictive capacity of the information disclosed. Other works suggest that accounting recognition and measurement choices may interfere in analysts\' forecasts. However, the way in which the choice of presentation of items in the income statement interferes in the predictive capacity of users, especially for market analysts, is not sufficiently clear in the literature. More specifically, regarding to expenses presentation, it is not known whether the choice of one method over another can generate differences for the predictive capacity of the user. It was analyzed a sample of 54 Brazilian publicly companies belonging to six sectors of BOVESPA over a five-year period, using panel data analysis. Overall, the results suggest that information by nature is more predictive for the user and that analysts can improve the accuracy of their forecasts using the information of expenses presented by nature, since this information is available in an explanatory note in the financial statements of Brazilian companies. Thus, the study provides evidence that the choice of expenses presentation at the income statement is important to the user, as it may affect their ability to predict future cash flows. Moreover, as a practical contribution, this study shows that analysts can improve the accuracy of their forecasts by using the method of presenting expenses by nature to carry out their projections, especially when analyzing companies with high fixed costs.

This thesis is divided into four parts, which deal with the tax deductible costs of the selected company from the point of view of tax control. Successively it describes the tax audit itself and the selected areas of tax deductible expenses, together with relevant case law. Furthermore these theoretical bases are applied to assess selected areas of taxdeductible costs for the selected entity and propose options that would eliminate the risks of such control.

This thesis focuses on the comparison between immigrants and non-immigrants with respect to various health-related behaviours perspective/viewpoints. Specifically, this thesis comprises three essays. First, I investigate any differences in the factors for utilizing general practitioners (GP) and specialists (SP) between immigrants and non-immigrants in Canada. Second, I examine the causal effects of language proficiency on the health and health behaviours of immigrants to Canada. Finally, I investigate whether there are any differences in the claiming patterns of the Medical Expense Tax Credit (METC) and/or Medical Expense Supplement (MES) for immigrants compared to non-immigrants in Canada. Chapter 1 investigates any differences in healthcare utilization patterns between immigrants and non-immigrants. We implement a two-part model, where the first part applies logistic regressions to assess factors associated with visiting a physician, and the second applies zero-truncated negative binomial regression models to capture the frequency of using healthcare services, conditional on having at least one visit. Our results show that the patterns of healthcare utilization are different for immigrants compared to non-immigrants; differences are also observed by gender and age. More specifically, prescription drug insurance coverage and chronic conditions play opposing roles for male and female immigrants compared to their non-immigrants counterparts. Moreover, the number of years since migration is an important factor in increasing the probability of any general practitioner (GP) and specialist (SP) visit for all immigrants. Chapter 2 is to my knowledge, the first research on the causal effects of language proficiency on health outcomes and healthcare utilization of immigrants in Canada. My finding contradicts the idea that immigrants with poor language facilities are less likely to have a regular doctor. I find that good self-reported health is positively associated with language proficiency. However, I find no statistically significant causal effect of language proficiency on reporting ‘good mental health’. In addition, I find strong evidence that the utilization of hospital and mental health care services are positively associated with being English-language proficient even after controlling for many possible sets of factors. Chapter 3 contributes by supporting existing literature, but with a completely different dimension: the medical tax perspective. I am unaware of any previous research that directly compares the claim patterns of the Medical Expense Tax Credit (METC) and/or refundable Medical Expense Supplement (MES) for immigrants with those of non-immigrants in Canada. My results show that there are differences in the proportions of tax filers who claimed the METC and/or MES, and the amounts of a claim for the METC and/or MES for immigrants compared to non-immigrants; differences are also observed by age, years since migration (YSM), province and immigration categories. In both couples and single families, a lower proportion of immigrant tax filers claimed gross immediate family medical expenses (GME), potential METC claims, and METC refunds compared to non-immigrants. In the case of single families, a higher proportion of non-immigrant tax filers claimed MES compared to their immigrant counterparts. / Thesis / Doctor of Philosophy (PhD) / This thesis focuses on the comparison between immigrants and non-immigrants with respect to various health-related behaviours perspective/viewpoints. Specifically, this thesis comprises three essays. First, I investigate any differences in the factors for utilizing general practitioners (GP) and specialists (SP) between immigrants and non-immigrants in Canada. Second, I examine the causal effects of language proficiency on the health and health behaviours of immigrants to Canada. Finally, I investigate whether there are any differences in the claiming patterns of the Medical Expense Tax Credit (METC) and/or Medical Expense Supplement (MES) for immigrants compared to non-immigrants in Canada.

Shipping is the world’s largest mode of transportation, considering mass moved a distance: it is the most e˙effective way to carry large volumes far. In order for the shipping industry to keep its position and develop even further, efforts are made to increase efficiency and reduce the environmental footprint from the industry. More efficient ships, reduced fuel consumption, use of alternative fuels and exhaust gas treatment are some of the choices to reduce shipping’s environmental footprint and achieve the sustainability goal established by EU and enforced by the International Maritime Organization.Throughout the thesis, en evaluation of 18 energy efficiency measures and 4 alternative fuels is performed. Energy efficiency measures reduce a ship’s fuel consumption and alternative fuels substitutes fossil fuels with higher content of environmentally harmful content. The measures and fuels, covered in the study, are evaluated for nine representative container ship´s. Data from year 2016 are used for the nine container ships. The current procedure followed for new investments is analyzed for all measures and fuels for each ship, focused on the financial study of each measure and fuel. The results are then included in a risk and benefit analysis that introduces external aspects, not included in the traditional financial evaluation, that include: those that influence the ship and the ship’s environment and those affected by the ship’s operations.The main goal is to evaluate the possibilities to reduce emissions by considering these aspects and involve more stakeholders in the investment of measures and fuels for shipping to keep its position as the most efficient mode of transportation.

This study seeks to determine the institutional uses of the formula system in twenty-two public four-year institutions of higher education in Texas. The study is limited to the areas of faculty salaries and departmental operating expenses. Particular effort is made to determine whether the methods used by the various institutions in allocating funds to academic departments are based upon the number of semester hours taught by each department and therefore upon the amount of funds the departments produce under the state formula system.

Os sistemas de distribuição de água são parte fundamental de qualquer cidade e seus custos, principalmente com energia elétrica, constituem gastos significativos às companhias de saneamento. A operação ótima, em termos energético, pode proporcionar, além da otimização das despesas, reduções significativas de perda de água, prevenir intervenções corretivas na rede e aumentar a robustez do sistema de distribuição. Assim, esta tese apresenta a modelagem do problema de redução de gastos com energia elétrica em sistemas de distribuição de água utilizando Processos Decisórios de Markov cuja função de transição de estado está associada a incertezas decorrentes do modelo hidráulico, da curva de demanda, do truncamento do algoritmo de cálculo e da discretização das variáveis de estado. São apresentados três experimentos para verificar a modelagem proposta: a) com um sistema de distribuição simplificado e modelo hidráulico explícito; b) comparativo entre três diferentes técnicas utilizando simulador hidráulico; e c) comparativo entre um sistema real, com controle baseado em nível, e o mesmo sistema simulado, porém, utilizando controlador MDP. Os resultados dos experimentos demonstram que este sistema de controle é eficaz na redução das despesas com energia elétrica e aumento na robustez dos sistemas de distribuição de água. Além disso, também são respeitadas as restrições operacionais destes sistemas, garantindo a integridade das tubulações e eliminando a possibilidade de interrupções no fornecimento de água. / Water distribution systems are the fundamental part of any city and their costs, mainly with energy, constitute a significant expenditure for water utility companies. The optimal operation, in energetic terms, can provide, in addition to optimization of expenditure, significant savings in water losses, prevent wear and tear and increase the distribution system soundness. Thus, this thesis presents the modeling of the problem of reducing energy expenses in water distribution systems using Markov Decision Processes whose state transition function is associated with uncertainty arising out of hydraulic model, demand curve, truncation in the calculation algorithm and the state variables discretization. Three experiments are presented to verify the proposed modeling: a) with a streamlined distribution system and explicit hydraulic model; b) comparing three different techniques using hydraulic simulator; and c) comparison between a real system, based on level control, and the same simulated system, however, using MDP controller. The experiment results demonstrate that this technique is effective to reduces electricity expenses and to increases the reliability of the system. Moreover, it respects system operational restrictions, to ensure minimizing the risk of pipe rupture and to avoid water outages.

A Contabilidade deve ser capaz de prover seus usuários com informações úteis, a serem utilizadas no processo gerencial de tomada de decisões. Assim, os relatórios contábeis devem estar revestidos de relevância e retratar fielmente a real posição do patrimônio de uma entidade a qualquer momento, em seus aspectos físicos, operacionais, financeiros e econômicos. Entende-se que, para atender a essas finalidades, a Contabilidade deveria reconhecer os acréscimos e decréscimos de riqueza no patrimônio de uma entidade continuamente, quando de fato ocorressem. A forma como essas variações patrimoniais se configuram é através do reconhecimento de receitas e a confrontação com as respectivas despesas. Idealmente, o reconhecimento de receitas deveria ocorrer quando elas fossem de fato obtidas pela entidade. Com base no exposto acima, foi formulado o problema de pesquisa desta dissertação, que é o seguinte: De que forma o reconhecimento dos acréscimos e decréscimos de riqueza das entidades no momento em que de fato ocorrem é tratado pela Contabilidade em seus relatórios? E, com base nesse problema de pesquisa, formularam-se as seguintes hipóteses de pesquisa: a) se os relatórios contábeis forem baseados nos Princípios Fundamentais de Contabilidade, então não reconhecerão os acréscimos ou decréscimos de riqueza das entidades no momento em que de fato ocorrem; b) se os relatórios contábeis forem baseados na abordagem gerencial da Gestão Econômica, então reconhecerão os acréscimos e decréscimos de riqueza das entidades no momento em que de fato ocorrem. A revisão de bibliografia efetuada, bem como o exemplo de aplicação dos conceitos extraídos da literatura contábil permite afirmar que a prática contábil atual, baseada nos Princípios Fundamentais de Contabilidade, não retrata os acréscimos e decréscimos de riqueza das entidades continuamente, quando de fato ocorrem, uma vez que as receitas são reconhecidas basicamente de forma pontual, quando de sua realização. Em muitas situações, a obtenção e a realização de uma receita ocorrem conjuntamente, entretanto, em outras isso não ocorre. Já a abordagem gerencial da Gestão Econômica reconhece os acréscimos e decréscimos de riqueza no patrimônio das entidades continuamente, quando de fato ocorrem, de tal forma que o reconhecimento de receitas é efetuado quando elas são obtidas. Por conseqüência, ambas as hipóteses de pesquisa desta dissertação foram comprovadas, e o problema de pesquisa atendido. / The Accounting must be capable of providing users with useful information to be used in the managerial decision-making process. Thus, the financial statements have to be relevant and reflect properly the real financial position of the equity of an entity at any time, in its physical, operational, financial and economic aspects. To attend these purposes, the Accounting should recognize the increases and decreases of wealth in the equity of an entity continuously, when they really occur. The form in which these variations are configured is through the recognition of revenues and confrontation with the respective expenses. Ideally, the recognition of revenues should occur when they are actually obtained by the entity. Based on the concepts above, the problem of this study research was formulated: In what way the increases and decreases of wealth of the entities are treated by the Accounting in his financial reports? And, based on the problem of research, the following hypothesis of research were formulated: a) if the financial reports are based in the Generally Accepted Accounting Principles, then they will not recognize the increases and decreases of wealth of the entities when they really occur; b) if the financial reports are based on the managerial approach of the Economic Management, then they will recognize the increases and decreases of wealth when they really happen. The research done in Accounting books, as well the example of application of the concepts presented and discussed in this study let asseverate that the actual accounting practices, based on the Generally Accepted Accounting Principles, does not portray the increases and decreases of wealth of the entities continuously, when they really occur, once the revenues are recognized basically punctually, when of his financial realization. In many situations, the obtainment and the financial realization of revenues occur simultaneously, however, in others that do not happen. In the other hand, the managerial approach of the Economic Management recognizes the increases and decreases of wealth in the equity of the entities continuously, when they really happen, in a way that, the revenues are recognized when they are really obtained. As a result of this study, the two hypothesis of research were confirmed, and the problems of research attended.

Made available in DSpace on 2016-04-25T18:39:46Z (GMT). No. of bitstreams: 1 Sandra Mara Ribeiro.pdf: 15390664 bytes, checksum: 05e9a5e321ae679846673e61b186109c (MD5) Previous issue date: 2012-05-10 / The OSCIP, with activities aimed at developing social improvements in the communities, need more and more tools that make these Oganizations reliable enough both for the society and for the government. Accounting, as a social science, is able to provide this instrument, that brings transparency for the third sector institutions. Relying on this credibility, these organizations may atract more investors , and as a result, achieve their objectives. This paper considers the need of specific technical knowledge, regarding the procedures to be adopted in the execution of the accounting data registering performed by an OSCIP (Organização de Sociedade Civil de Interesse Público). Since the approval of the law 11.638/07 up to the CPC s published that make reference to the sector. Along this paper, some legal tax characteristics will be cited. These characteristics enables the instituition to take advantage of tax exemptions/immunity no matter they are Federal, State or municipal taxes. Since its beginning until today, much has to be discussed regarding the performance of accounting as an indispensable tool, both for regulation organs as well as for funders. We ll assess a brief survey about the analysis theories applicable to the third sector institutions taking into account the registration of expenses and income, as well as the generated impacts over the results / As OSCIP, com atividades que buscam desenvolver o aprimoramento social nas comunidades, carecem cada vez mais de instrumentos que as tornem atividades confiáveis diante da sociedade e do governo. A Contabilidade, como ciência social, possui esse instrumento, isto é, fornece transparência às instituições do terceiro setor e, por meio dessa credibilidade, essas organizações podem conseguir mais investidores para assim, chegar à obtenção de seus resultados Este trabalho está vinculado à necessidade de conhecimento técnico específico, em relação aos procedimentos a serem adotados, na execução dos registros contábeis das operações realizadas em uma Organização de Sociedade Civil de Interesse Público. Desde a aprovação da Lei 11.638/07 até os CPC s publicados que se referem ao setor. Vamos citar, no decorrer deste trabalho, as características tributárias legais que possibilitam a entidade a se beneficiar com isenções e/ou imunidades de alguns tributos, sejam eles federais, estaduais ou municipais. Desde o seu surgimento e até hoje, temos muito o que discutir em relação à atuação da própria contabilidade como ferramenta indispensável, tanto para os órgãos regulamentadores como para os financiadores. Vamos ver a seguir um breve estudo relacionado às análises das teorias existentes aplicáveis às instituições do terceiro setor, seja no Registro das despesas e receitas, como os impactos gerados sobre os resultados

A competição atual exige que cada vez mais as empresas possuam sistemáticas de gerenciamento que possibilitem atuar no controle e na redução dos desperdícios. Este trabalho avalia ferramentas de melhoria do resultado econômico, com foco particular no Gerenciamento Matricial de Despesas (GMD). Considerando que o GMD ainda é muito pouco explorado na literatura específica sobre melhoria do resultado econômico, o principal objetivo do trabalho é contribuir para a consolidação da base conceitual dessa ferramenta. Para isso, primeiramente foi realizada uma pesquisa teórica procurando avaliar o GMD relativamente ao Orçamento Base-Zero (OBZ) e ao Custeio-Alvo/Custeio Kaizen, de forma a entender suas características diferenciais em termos de melhoria do resultado econômico. Fez-se, também, a contextualização do GMD como uma das ferramentas de operacionalização do Orçamento Matricial (OM), juntamente com o Diagnóstico de Desempenho Operacional (DDO) e o Gerenciamento Matricial de Receitas (GMR). Em seguida, buscou-se identificar na literatura as principais etapas de implantação do GMD, as quais foram ajustadas a partir de uma pesquisa exploratória realizada em quatro empresas da região Sul do Brasil. A modelagem final proposta foi, então, aplicada parcialmente numa instituição da área da saúde. Começando pela avaliação dos ambientes interno e externo da empresa, preparou-se a base de dados contábil necessária à implantação do GMD, detalhando-a e analisando que tipo de indicador e de ação seria mais adequado para orientar a redução de custos. Todos estas etapas da aplicação parcial foram analisadas criticamente. / More and more current competition demands that companies have management systems which allow them to act in the control and waste reduction. This work evaluates enhancement tools of economic outcome with a particular focus on the Matrix Management of Expenses (MME). Considering that MME is still a little explored in the specific literature about enhancement tools of economic outcome, the main objective of this work is to contribute to the consolidation of the conceptual base of that tool. For this, a theoretical research was primarily done trying to evaluate the MME related to the Zero-Base Budget (ZBB) and to the Target Costing/ Kaizen Costing, in order to understand their differential characteristics in terms of the enhancement of the economic result. The MME contextualization was also done as one of the operationalization tools of the Matrix Budget (MB), together with the Diagnosis of Operational Performance (DOP) and the Matrix management of Revenues (MMR). Subsequently, it was attempted to identify in the literature the principal stages of MME implementation, which were adjusted from an exploratory research performed in four companies in the southern region of Brazil. Then the final modeling proposed was then partially applied, in a health unit institution. Beginning by the evaluation of the internal and external environments of the institution, a necessary accounting database was prepared for the implantation of the MME, detailing and analyzing what kind of indicator and of action would be more appropriate to guide cost reduction. All the stages of the partial application were analyzed critically.

This thesis deals with the relationship between accounting and corporate income tax, it explains their different purposes and the way of control from the national and international point of view. The analysis of several countries shows the possible levels of cohesion of the accounting and tax system. Then the advantages and disadvantages of their close connection are discussed. The following part of the thesis describes the problems of calculation of the tax base from the trading income taken from accounting. Great attention is given to the tax deductible expenses and their minimisation (tax optimization). The final section is occupied with the principle of tax payable and deferred tax.