El objetivo de esta propuesta no solo es brindarle a la empresa una herramienta que le permita cumplir con sus obligaciones tributarias, sino también poder comparar los resultados obtenidos en esta investigación con los estados financieros del periodo 2015 y poder analizar si los costos fijos y variables con los que se estimaron los precios de venta para el periodo 2016 son los adecuados, como también medir el grado de eficiencia en que la empresa se encuentra. The objective of this proposal is not only to provide the company with a tool that allows it to comply with its tax obligations, but also to be able to compare the results obtained in this research with the financial statements of the 2015 period and be able to analyze whether the fixed and variable costs with those that were estimated the sale prices for the 2016 period are appropriate, as well as measuring the degree of efficiency in which the company is located.

Introdução: o consumo de medicamentos cresce a cada ano no mundo inteiro e os gastos com estes produtos comprometem grande parte do orçamento doméstico das famílias brasileiras. Sabe-se que as mulheres consomem mais medicamentos que os homens e quando estão grávidas esta prática também é bastante comum, com prevalências variadas, porém expressivas. Objetivos: descrever e comparar a aquisição de produtos farmacêuticos realizada por gestantes, não-gestantes, lactantes e homens, avaliando qual o impacto da gestação na aquisição de medicamentos. Métodos: estudo transversal de base populacional, realizado a partir dos dados disponíveis na Pesquisa de Orçamentos Familiares (POF) 2002-2003/ IBGE. A pesquisa foi realizada entre julho de 2002 e junho de 2003 e o desenho da amostra foi estruturado para propiciar a publicação de resultados para todo o Brasil. Os dados foram obtidos através de aplicação de questionários específicos sob a forma de entrevista. As informações referentes aos moradores e às despesas individuais com produtos de saúde foram analisadas no programa SPSS 13.0. Resultados: 34,8% da população pesquisada adquiriu algum produto farmacêutico nos 30 dias anteriores à entrevista. As lactantes foram as que mais adquiriram produtos farmacêuticos com 58,4%, seguidas por 53,2% das gestantes, enquanto 29,7% dos homens e 39% das mulheres adquiriram algum produto. As gestantes adquiriram aproximadamente cinco vezes mais vitaminas e antianêmicos do que as outras mulheres. As mulheres nãogestantes gastaram mais dinheiro com medicamentos em todas as idades, já entre 15 e 35 anos as lactantes o fizeram. As gestantes, por sua vez, tiveram um gasto médio proporcional à renda líquida mensal cerca de 45% maior do que as não-gestantes entre 15 e 35 anos.Analisando o gasto médio proporcional à renda líquida mensal estratificado por quintis de renda entre 15 e 35 anos, foi observado que no primeiro quintil, onde se encontram os mais pobres, as gestantes gastaram 40% a mais que as não-gestantes com produtos farmacêuticos, enquanto no quintil 5, onde se encontram os mais ricos, as gestantes gastaram 25% menos que as não-gestantes com a aquisição destes produtos. Conclusão: a gestação leva a mudanças no perfil de aquisição de medicamentos e quanto menor a renda das pessoas, maior o impacto da gestação na aquisição de medicamentos e, por conseqüência, maior o impacto no orçamento e na qualidade de vida das gestantes. / Introduction: medicine’s consumption grows in the whole world every year and the expenses with these products compromise a big amount of the Brazilian families’ budget. It is known that women consume more medicines than men and when are pregnant this practice is also very common and its prevalence may vary but is certainly expressive. Objectives: to describe and compare the purchase of pharmaceutical products by pregnant, non pregnant, breastfeeding women and men, evaluating the impact of pregnancy on medicines’ purchase. Methods: population based study with data available from the Survey on Household Budgets (POF). The research took place between july 2002 and june 2003 and the sample design allows results’ publication for the whole country. The data was obtained by interview with the families and was analyzed in the SPSS 13.0 program. Results: during the research period 0,8% of the population was pregnant, the majority had white skin and more than 30% had few years of study. 34,8% of the population (61.107.726) had purchased at least one medicine on the 30 days before interview. The breastfeeding women purchased more medicines (58,4%), followed by 53,2% of pregnant women, while 29,7% of the men and 39% of non pregnant women purchased at least one medicine. Pregnant women purchased about five times more vitamins and antianemics than non pregnant women. Women expend more money with medicines in all ages, but between 15 and 35 years old the brestfeeding did it. The pregnants had an income’s proportion expense about 45% bigger than women between 15 and 35. Analyzing the average expense and the income’s proportion expense by income level between 15 and 35 years old, we notice that in the first and poorest level pregnant women expend 40% more than non-pregnant women with the purchase of medicines, as while as in the last and richest income level pregnant women expend about 25% less than non-pregnant women with these products. Conclusion: pregnancy leads to changes in the medicines’ purchase profile, and the smallest is the income, the higher is the impact of pregnancy in the purchase of medicines and, by the way, higher is the impact on these pregnant`s budgets and life quality.

This paper seeks to contribute, through discussion, to the issue of costs related to social responsibility, a matter that has recently gained importance. In that sense, our intention is to examine to what extent such costs meet the criterion of causation, a necessary requirement to be deductible. / El presente artículo pretende aportar, mediante el debate, altema de los gastos relacionados con la responsabilidad social, materia que ha tomado relevancia últimamente. En este artículo lo que pretendemos es observar hasta qué punto este tipo de gastos cumple con el criterio de causalidad, requisito necesario para que sea deducible.

The purpose of this thesis is to analyse legal provisions on business trips and the related issue of reimbursement of travel expenses. The reason why I have chosen this topic is extraordinary popularity of this institute in practice and an interest to establish to which travel expenses an employee sent on a business trip is entitled. The thesis is composed of five chapters. The first - introductory chapter defines key terms used later in the thesis: e.g. an employment relationship and its alteration, agreements on work performed outside an employment relationship, a business trip (abroad), transfer to another place, temporary assignment etc. The second chapter analyses the reimbursement of travel expenses generally. The travel expenses are defined, the role of the conditions of a business trip is explained and a possibility to stipulate the reimbursement of travel expenses is examined also with respect to the agreements on work performed outside an employment relationship. The third chapter reviews the types of travel expenses in detail. In accordance with the Labour Code (hereinafter the "LC") it distinguishes between travel expenses reimbursed by an employer who is not stated in Section 109 Paragraph 3 of the LC and who is stated in this provision. Furthermore, it differentiates between the...

CoordenaÃÃo de AperfeiÃoamento de Pessoal de NÃvel Superior / Os crescentes investimentos na aquisiÃÃo de medicamentos nÃo tÃm manifestado melhorias significativas nos indicadores de saÃde e no Ãmbito da AssistÃncia FarmacÃutica (AF). Suprir as necessidades da populaÃÃo e garantir o acesso aos medicamentos com equidade e eficiÃncia tem sido um grande desafio para as autoridades sanitÃrias. O presente trabalho partiu da necessidade de um diagnÃstico da alocaÃÃo de recursos destinados a AF nas Ãreas administrativas de Fortaleza e suas Unidades de SaÃde (US). Trata-se de uma anÃlise retrospectiva de base de dados com caracterÃsticas de estudo ecolÃgico, descritivo onde foram pesquisados os dados secundÃrios de aquisiÃÃo e distribuiÃÃo de medicamentos entre Janeiro - Dezembro de 2007, nas US operantes no municÃpio. Teve como objetivo principal conhecer a distribuiÃÃo dos gastos com medicamentos em AtenÃÃo PrimÃria de SaÃde (APS) de Fortaleza-Ce entre as regionais e suas US e analisar os fatores associados. Para tal, caracterizou-se os gastos com medicamentos por nÃmero de atendimento em cada US, classificou-se segundo a ATC e dimensionou-se o consumo em DDD, sendo correlacionados com as caracterÃsticas do serviÃo por anÃlise de correlaÃÃo de Pearson e Teste t-student para identificaÃÃo de co-fatores influentes. O gasto total com medicamentos bÃsicos estimado foi de R$ 9,29 milhÃes sendo o gasto per capita de R$3,82 e o gasto por paciente atendido de R$2,41. O perÃodo do ano que mais se gastou com medicamentos foi no 2 trimestre (28,36%) sendo 9,57% no mÃs de Abril e 10,46% em Junho. A regiÃo que deteve o maior gasto foi a Regional II (R$2.216.886,94) que possui um alto Ãndice de Desenvolvimento Humano (IDH). O gasto mÃdio por paciente foi maior na Regional V (R$2,82) onde està concentrada a populaÃÃo com menor renda e Baixo IDH. As classes terapÃuticas com maior representatividade foram os antibacterianos sistÃmicos (18,8% do total dos gastos; representados principalmente pelos beta-lactÃmicos, penicilinas), seguido por antidiabÃticos (9,4% hipoglicemiantes orais) e antihipertensivos com aÃÃo no sistema renina-angiotensina (8,6% sendo 8,2% somente com captopril). Os medicamentos mais consumidos foram: Captopril (17,2DDDs/1,000 pacientes atendidos/dia), Hidroclorotiazida (11,9) e Ãcido acetilsalicÃlico (7,9). Os AntiasmÃticos representaram os mais caros (preÃo unitÃrio R$20,66 para Beclometasona 250mcg, R$18,36 Beclometasona 50mcg e Salbutamol 100mg R$8,57) entretanto na relaÃÃo gasto/DDD os mais custosos foram: Fenoterol 0,5% (R$ 11,88), penicilina benzatina 600.000UI (R$ 6,59) e noretisterona 0,35mg (R$ 5,03). A qualidade da AF nÃo mostrou associaÃÃo estatisticamente significante com os gastos com medicamentos, porÃm apresentou uma correlaÃÃo inversa (r= -0,110) com tendÃncia a reduÃÃo de gastos, a presenÃa do FarmacÃutico na US apresentou associaÃÃo positiva significativa com a qualidade da AF (p-value= 0,014) e exerce um impacto econÃmico nos gastos com medicamentos com potencial economia de R$0,32 em mÃdia por paciente. Conclui-se que apesar dos esforÃos da descentralizaÃÃo ainda verifica-se a inequidade na ponta do SUS, onde na regiÃo de classe mÃdia alta houve maior alocaÃÃo de recurso referente aos medicamentos e nas regiÃes mais carentes da cidade se concentra o maior volume de pacientes atendidos. Os gastos per capita com medicamentos bÃsicos na APS de Fortaleza e o gasto por paciente atendido nÃo condizem com os valores pactuados pelas esferas gestoras (R$ 6,20). Recomenda-se a presenÃa do FarmacÃutico nas US visando a racionalizaÃÃo dos gastos e consumo de medicamentos contribuindo para uma AF de qualidade e eficiente em Fortaleza. / The increased investment in the acquisition of drugs have shown significant improvements in health indicators and in the Pharmaceutical Assistance (P.A.). Addressing the needs of the population and ensure access to medicines with equity and efficiency has been a major challenge for health authorities. This work started from the need for a diagnosis of resource allocation for P.A. in the administrative areas of Fortaleza and its Health Units (H.U). This is a retrospective analysis of the database with features of ecological and descriptive study where we examined the secondary data acquisition and distribution of drugs between January - December 2007, the H.U. operating in the municipality. The main goal was to determine the distribution of drug costs in Primary Health Care (PHC) in Fortaleza, Brazil between the H.U. and its regional and analyze the associated factors. To this end, characterized the cost of medication by number of patients in each H.U., it was classified according to ATC and scaled up consumption in DDD have been correlated with the characteristics of the service by examining the Pearson correlation test and t - student to identify co-influencing factors. Total expenditure on essential drugs was estimated at R$9.29 million and the per capita expenditure of R$3.82 and spending per patient from R$2,41. The period of the year that more was spent on drugs was in the 2nd quarter (28,36%) and 9,57% in April and 10,46% in June. The region had the highest spending was the Region II (R$ 2.216.886,94) that has a high Human Development Index (HDI). The average cost per patient was highest in Region V (R$2.82) which is concentrated the population with lower income and low HDI. The therapeutic classes with the highest representation were systemic antibiotics (18,8% of total spending, represented mainly by beta-lactam antibiotics, penicillins), followed by antidiabetics (9.4% oral hypoglycemic agents) and with antihypertensive action on the renin-angiotensin (8,6% and 8,2% only with captopril). The most frequently consumed drugs were: captopril (17,2 DDDs / 1,000 patients seen per day), hydrochlorothiazide (11,9) and aspirin (7,9). The Antiasthmatic represented the most expensive (unit price R$20,66 for Beclometasone 250mcg, R$18,36 Beclomethasone 50mcg and Salbutamol 100mg R$8.57) though the relationship cost / DDD were the most costly: Fenoterol 0.5% (R$11,88), penicillin 600.000 UI (R$6.59) and norethisterone 0.35 mg (R$5,03). The quality of P.A. showed no statistically significant association with the cost of medication, but had an inverse correlation (r = -0,110) with a tendency to reduce spending, the presence of the Pharmacist in the H.U. showed a significant positive correlation with the quality of P.A. (p -value = 0,014) and has an economic impact in spending on drugs with potential savings of R$ 0,32 on average per patient. We conclude that despite the efforts of decentralization still there is inequity in the tip of the Public Health System, which in the upper middle class there was a higher resource allocation relating to medicinal products and in the poorest regions of the city with the highest volume of patients served. Per capita spending on essential drugs in PHC Fortaleza and spending per patient are not consistent with the values agreed upon by management levels (R$6.20). It is recommended that the presence of the Pharmacist in the H.U. aimed at rationalizing spending and consumption of drugs contributing to P.A. quality and efficient in Fortaleza.

This paper is focus on deductible costs in the project CCCTB. I describe and compare, from the perspective of tax deductible expenses, tax legislation in selected countries of the European Union. I suggest a possible way how this costs should be defined and treated as a tax deductible for the tax agency in the project Common Consolidated Corporate Tax Base.

First part of diploma thesis deals with decision making tasks in classification according to objective of expenses allocation and relationship with enterprise capacity. Thesis also deals with information support for managers while solving decision-making tasks. Second part od thesis contains an introduction of Druchema and description of three decision-making tasks solved by Druchema's managers.

This Master's thesis deals with analysis of transportation in the company Hesta spol. s r.o. with headquarters in the town Prešov. The thesis is consisting of three parts, theoreticly-methodological, analytical and proposal. The theoretical part comprises primer ABC's to the problematics of transportation and logistics, relevance of transportation within needs satisfaction and methodology of expenses calculation in road freight. The analytical part of the thesis deals with following analysis: analysis of the company Hesta spol. s r.o., its car pool and the processing of placed orders, toll analysis, analysis of transportation costs and analysis of applicable distrubutional routes. Closing proposal part arising from the results of previous parts of the thesis brings possible suggestions in optimization and increasing efficiency of company's transportation.

Voluntary disclosure theory suggests a firm increasing its disclosures should lower the information asymmetry component of its cost of capital. Empirical results on specific disclosures are mixed though, as individual disclosures may not provide enough value to investors in disclosure rich environments. Salary expense disclosures, unlike some other cost disclosures, may provide insight into increasing firm risk leading to an increased cost of capital, as employee pay has been shown to increase in response to leverage increases. I examine whether salary expense disclosures provide valuable information to investors, as measured through a disclosing firm's cost of capital, and I examine the channels through which the disclosure provides the information. I find that firms that disclose salary expense receive a lowered cost of capital if they are disclosing more stable cost structures, and the value of this disclosed information relates to the relative risk associated with the disclosed cost structures. I also find the propensity for firms to initiate disclosure increases as more analysts follow the firm and these initiating firms receive a lower cost of capital in exchange for their initial disclosure. Additionally, this lower cost of capital for initial disclosers is not based on the relative stability of the disclosed cost structure. / Doctor of Philosophy / Theory suggests when a company voluntarily discloses information that is useful to investors, the investors will pay more for that company's stock which equates to a lower cost of capital for the company. Empirical results on individual disclosures are mixed though, as each disclosure may not provide enough value to investors in environments where companies disclose a large amount of information. Salary expense disclosures, unlike some other cost disclosures, may provide insight into increasing firm risk leading to an increased cost of capital for the disclosing companies, as employee pay has been shown to increase in response to leverage increases. I examine whether salary expense disclosures provide valuable information to investors, as measured through a disclosing firm's cost of capital, and I examine the channels through which the disclosure provides the information. I find that firms that disclose salary expense receive a lowered cost of capital if they are disclosing more stable cost structures, and the value of this disclosed information relates to the relative risk associated with the disclosed cost structures. I also find the propensity for firms to initiate disclosure increases as more analysts follow the firm and these initiating firms receive a lower cost of capital in exchange for their initial disclosure. Additionally, this lower cost of capital for initial disclosers is not based on the relative stability of the disclosed cost structure.

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.