Empirical studies on web-based reporting have usually been examined from a company’s perspective. However, this study provides some evidence on web-based reporting from users’ perspective. The study relied on the Technology Acceptance Model (TAM) and the Innovation Diffusion Theory (IDT) to examine the attitudes of users towards the use of online accounting information and investigate the dominant factors that influence such attitudes. A survey method of research was adopted and a set of questionnaires were designed and administered to different stakeholder groups on the Ghana Stock Exchange (GSE). Out of 435 questionnaires administered, 175 were returned of which 171 were used in the study. The data was analyzed using the Structural Equation Modeling technique (the partial least squares approach). Results of the study suggest that stakeholders generally have a positive attitude towards web-based reporting. Thus, the majority of the respondents consider web-based reporting to be a useful medium for the dissemination of accounting information. The study also demonstrates that attitude is an important determinant of stakeholders’ use of the web-based report. Moreover, stakeholders’ perceptions of the usefulness, ease of use, social network pressures and compatibility of the web-based reporting have a positive influence on attitude towards web-based report. This study makes some important contributions to the financial reporting literature. The study develops a framework that provides insight into users’ attitudes towards web-based reporting, the determinants of such attitudes and their influence on the use of web-based reports. The findings of this study also provide some insightful implications for stakeholders in the corporate web reporting environment by demonstrating amongst others that businesses providing online accounting information should place more emphasis on the quality of the information provided, by ensuring that it is timely, reliable and transparent.

Commercial bank deposits in India

El objetivo general del trabajo de investigación es demostrar que el sistema de detracciones del IGV incide en la gestión financiera de la empresa NCF Servicios Compartidos S.A. Año 2017, a cuyo efecto se siguió el tipo de estudio descriptivo y el método deductivo-explicativo. Entre los resultados resaltantes están que el sistema de detracciones afecta en la aplicación de fondos que son de propiedad de la empresa debido al destino forzado, la demora en la devolución de fondos lo cual incide financieramente en la administración del capital de trabajo, a cuyo efecto se ha realizado un análisis financiero de la liquidez de la empresa. The general objective of the research work is to demonstrate that the system of deviations of the IGV affects the financial management of the company NCF Servicios Shared S.A. Year 2017, for which purpose the type of descriptive study and the deductive-explanatory method. Among the outstanding results are that the detraction system affects the application of funds that are owned by the company due to the forced destination, the delay in the return of funds which has a financial impact on the administration of working capital, for which purpose a financial analysis of liquidity has been carried out of the company.

The theses deals with the austrian public debt. The theoretical part gives a view into basic terms and problematic of public finance. The theoretical terms are applicated on the probletic of public finace of Austria. There is a comparison of accomplishment of nominal convergence criteria within the members of the European Union. The history of austrian economic policy since the 20. century is described. The theses then deals with the prediction of the economic development and growth. It is described, which economic impacts on austrian public finace this could have in the following period.

Orientador: Luiz Koodi Hotta / Dissertação (mestrado) - Universidade Estadual de Campinas, Instituto de Matematica, Estatistica e Computação Cientifica / Made available in DSpace on 2018-08-12T12:42:20Z (GMT). No. of bitstreams: 1 Felizatti_HenriqueLeme_M.pdf: 5869463 bytes, checksum: 2d5c3f23857df348a4d6b755f4481c8e (MD5) Previous issue date: 2008 / Resumo: Contratos bilaterais celebrados no ambiente de balcão (ACL) do mercado de eletricidade brasileiro geralmente possuem em seu corpo derivativos embutidos que podem fazer com que o desempenho de carteiras de contratos fique exposto à variação dos preços do mercado à vista de energia. Muitos desses instrumentos derivativos, denominados flexibilidades contratuais, possuem mecanismos de funcionamento semelhantes a Take-or- Pay, Swing Options e Swaptions, os quais são funções de processos de consumo e de preços de mercado. A presença desses tipos de contratos nas carteiras de agentes faz com que o processo de gestão de risco dentro do mercado de energia brasileiro seja uma tarefa complexa. Nesta dissertação são propostas metodologias para tratar os principais passos relacionados com o processo de comercialização de contratos contendo flexibilidades de aumento e redução de montantes, Take-or-Pay ou sazonalização de energia. É mostrado como desmembrar esses contratos em instrumentos derivativos conhecidos e como modelar estatisticamente cada um desses instrumentos levando em conta seu mecanismo de funcionamento. São apresentadas também metodologias para a derivação de diretrizes de preços e prêmios para cada produto estudado. Após, são introduzidos procedimentos para avaliação, decisões de exercício e derivação de estratégias comerciais, para cada instrumento derivativo estudado, dentro de um contexto de risco versus desempenho. Avalia-se o desempenho da metodologia proposta utilizando carteiras de contratos com dados reais, e dois cenários de preços de mercado. Conclui-se que os modelos respondem de maneira coerente às mudanças de mercado e que a estrutura proposta pode ser aplicada para realizar gestão de risco e acompanhamento de carteiras com contratos contendo flexibilidades contratuais. / Abstract: Bilateral contracts traded over-the-counter in the Brazilian energy free markets (ACL) have, in most cases, embedded derivatives that can generate an exposure to spot price and its volatility. Many of these derivatives, called contract flexibilities, have the same effect as Take-or-Pay clauses, Swing Options and Swaptions, that are exercised depending on the energy consumption/needs of the counterparties, and on the market prices. The existence of these flexibilities in contracts makes risk management of portfolios a difficult task. This thesis proposes a methodology to assess the impacts of each flexibility in power supply contracts in the Brazilian Electricity Market and their associated risks. Each specific flexibility is broken-down to a combination of commonly known derivative instruments and consequently a statistical modeling is proposed to specifically evaluate each derivative. The use of these methodologies allows us to estimate risks and fair value prices of derivatives and consequently can be used for multiple purposes including: the "Mark-to- Model" accounting procedure, exercise decisions and portfolio monitoring. The portfolio used as example reflects current traded products and the price scenarios were selected to show the response of the methodology. The results were satisfactory and show the applicability of this methodology. / Mestrado / Mercado de Energia / Mestre em Estatística