由於中國大陸的經濟發展屬於投資主導型，固定資產投資的變動在中國大陸的國民經濟發展中扮演著舉足輕重的角色，歷次固定資產投資的過度膨脹，也引發了國民經濟體系嚴重的問題。因此，本論文針對固定資產投資規模、結構以及經濟效益的變動趨勢及特徵做研究分析，並探討其形成的機制及原因。 固定資產是指能長期發揮生產或服務社會的功能且保持其實物形態不變的設備，固定資產投資的規模、結構和經濟效益直接影響著未來的經濟成長、國民收入以及就業狀況，所以研究固定資產投資活動，對於了解經濟發展的模式有其重要性。 中國大陸的固定資產投資規模具有波動頻繁和波動幅度劇烈的特徵，但1981年之後，投資增長率和波動頻率都有下降的趨勢。至於各種經濟類型投資比重的變化趨勢上，從80年代開始，非全民所有制單位的投資比重即大幅上升，而且國家預算內資金佔固定資產投資資金來源的比重也逐漸在下降，自籌資金和其它投資成為固定資產投資的主要資金來源。 關於固定資產投資與通貨膨脹的關係，本論文中對1980-1998年統計資料進行迴歸分析的結果，並不能得出兩者有顯著相關的結論，所以投資膨脹未必是通貨膨脹的充份條件，僅能說是其中一項重要影響因素。 在固定資產投資結構方面，呈現出明顯的非均衡發展趨勢，不但物質生產部門與非物質部門間表現出不均衡的特徵，物質生產部門內各產業的投資結構同樣具有非均衡的特性。而且自從經濟改革以來，固定資產投資的地區結構不均衡現象有持續惡化的趨勢，從投資總量和增長速度來看，東部沿海地區都超過中西部地區，而且投資比重仍持續上升。 除了產業結構和地區結構分佈不均的問題外，固定資產投資尚面臨了外延化趨勢明顯、更新改造投資嚴重不足，以及結構中技術成份低落和大量重複建設、盲目投資等嚴重問題。 最後關於固定資產投資的經濟效益問題，表現固定資產建設效益的指標：建設週期以及固定資產交付使率，在1980年之前都呈現出較大的波動，1980年之後由於投資體制的改革以及提升效益成為經濟工作的重點，固定資產投資效益狀況有所改善，整體表現也逐漸趨於穩定。固定資產投資的整體經濟效益則大致呈現出與建設效益相同的變化趨勢。 儘管在經濟改革之後，固定資產投資效益已有所改善，但依然存在若干問題，其中主要的問題有下列三點：(1)投資效益分佈不均；(2)投資資金分散，未能形成規模經濟，重複建設嚴重，影響了資源的利用效率；(3)現有固定資產設備並未獲得充分利用。 中國大陸整個固定資產投資的演變發展，在改革之前呈現出高增長、差結構與低效益的狀況，改革之後由於政治經濟環境的穩定性有所提升，並且來自非經濟面的干擾因素減少，使得投資的增長速度和結構合理許多，投資效益也因而獲得提升，但不可忽視，中國大陸的固定資產投資依然維持著強大的膨脹動能，需要持續探化投資改革促使經濟結構更加成熟。

Regulations and practical problems of accounting of fixed asset were analysed in the present paper; also, suggestions for solving the problems were presented and analysis of fixed asset in the period of three years was carried out on the example of JSC “Mintuva”. Definitions of fixed assets by Lithuanian and foreign authors, its classification’s meaning in accounting and peculiarities were analysed as well. Moreover, present legislations regulating accounting of fixed asset and their major changes were explored. Analysis of dynamics of the structure of fixed asset was carried out. Indexes of enterprise’s fixed asset’s turnover profitability were calculated, factors which had influenced their change were investigated; also, a prognosis of indexes for a period of three years was worked out. Recommendations on improvement of enterprise’s accounting of fixed asset and indexes of its analysis were presented.

The purposes of this study were to design and develop the web service for fixed asset tracking and stock taking. Both theoretical and practical concepts were examined in order to apply them during significant part of service's life cycle covered in this thesis, from the very first analyses to the first production release. Primary goal of this study was to design the service and get it ready for the basic usage. Secondary goal was to document the process of designing and developing the service. Involved methods, practices and technologies were described. These goals were achieved using analytical methods and executive skills. In addition to development of web service itself, most important contributions of this thesis include supplying an in-depth study of web service design and development structured as a step-by-step tutorial.

El presente trabajo de investigación pretende analizar el impacto de la gestión de activos fijos contable en la toma de decisiones financieras en las empresas del sector pesquero asociadas a la Sociedad Nacional de Pesquería del Perú en el año 2018. Se eligió este sector, ya que las empresas emplean los activos fijos a lo largo de todo el proceso de captura, producción y producto terminado. Las empresas del sector pesquero centran sus operaciones en base a los activos fijos por tal motivo un factor relevante a considerar es la gestión de activos fijos, cuya finalidad es mitigar los riesgos inherentes que presentan estos durante todo su ciclo de vida. En base a una correcta aplicación del activo fijo se pretende que las empresas de esta industria tengan un manejo eficiente de los activos, información financiera más confiable, mejores los indicadores financieros, entre otros. Todo esto permite que la gerencia tome decisiones financieras más acertadas en base a la realidad económica. En el siguiente trabajo de tesis se quiere demostrar que existe un impacto entre la gestión de activos fijos contable y la toma de decisiones financieras, de tal modo que las empresas del sector identifiquen estas posibles ventajas y puedan optimizar sus procesos. Como resultado de la investigación se validaron los objetivos e hipótesis, tanto generales como específicas, demostrando la correlación existente entre las variables de estudio. / This research work aims to analyze the impact of the management of accounting fixed assets in financial decision making in the companies of the fishing sector associated with the National Fisheries Society of Peru in 2018. Due to the fact that in this sector the companies They use fixed assets throughout the entire capture, production and finished product process. Companies in the fisheries sector focus their operations on the basis of fixed assets for this reason a relevant factor to consider is the management of fixed assets, whose purpose is to mitigate the inherent risks that they present throughout their life cycle. Based on the correct application of the fixed asset, it is intended that companies in this industry have efficient asset management, more reliable financial information, improve financial indicators, among others. All this allows management to make more accurate financial decisions based on economic reality. The following thesis work is intended to demonstrate whether there is an impact between the management of accounting fixed assets and the making of financial decisions, so that companies in the sector identify these possible advantages and can optimize their processes. As a result of the investigation, the objectives and hypotheses were validated, both general and specific, demonstrating the correlation between the study variables. / Tesis

There is a lack of relevant research of fixed assets revaluation practices in New Zealand. This study provides some insights as (1) why some New Zealand firms choose to revalue their fixed assets; (2) when will a firm revalue its fixed assets; and (3) whether fixed asset revaluation provides information to investors. This research attempts to explain the motivations of the management’s fixed asset revaluation decision in New Zealand. The empirical analysis includes five common explanatory variables, such as gearing (debt-equity ratio), liquidity, market-to-book ratio, firm size, and fixed asset intensity. In addition, the relationship between asset revaluation and share price movements of the firms are examined to determine the perceived usefulness of fixed asset revaluation information for the capital market in New Zealand. The study results show that fixed asset intensity and firm size significantly contribute to the revaluation decision. In contrast to the findings of previous studies (Whittred and Chan, 1992; Brown, Izan, and Loh, 1992; and Missionier-Piera, 2007), the level of corporate gearing is negatively related to the probability of revaluing assets for the sample of New Zealand firms in this study. However, the effect of the level of gearing on the revaluation decision is insignificant. The empirical results did not show any significant outcomes and relationships for investigated year 1998. This is because 1998 signified the end of recession and the beginning of economic growth in New Zealand. At the end of a recession, the changes in the country’s economic environment might have superseded individual firms’ considerations in management decision making process. The empirical results show that the practice of revaluation increased sharply with the adoption of the IFRS in 2005 in New Zealand. About 28.1% of the revaluation announcements under study were made in 2005 compared to just over 15.8% in 2001. Furthermore, the empirical results show negative returns accrue to firms prior to the publication of financial statements that carry revaluation announcements. These negative returns are reverted as soon as the revaluation information is made public. These gains are again maintained for at least a month after the announcements are made. Comparing frequent revaluers to first time revaluers, the results show that asset revaluation information is relevant to investors. Frequent revaluers gained only 0.8% announcement abnormal returns while First time revaluers gained over 4% in the 2005.

Deregulation of the airlines in the United States spawned a free-for-all system which led to a variety of agents within the aviation system all seeking to optimize their own piece of the aviation system, and the net result was that the aviation system itself was not optimized in aggregate, frequently resulting in delays. Research on the efficiency of the system has likewise focused on the individual agents, primarily focusing on the municipalities in an economic context, and largely ignoring the consumer. This paper develops the case for a systemic efficiency measurement which incorporates the interests of the airlines and the consumers with those of the airport operating municipalities in three different Data Envelopment Analysis (DEA) models: traditional Charnes-Cooper-Rhodes and Banker-Charnes-Cooper models, and a Directional Output Distance Function model, devised and interpreted using quality management principles. These models were combined to allow the resulting efficiencies of the operating configurations of the given airport to predict the efficiency of the associated airport. Based upon regression models, these efficiency measurements can be used as a diagnostic for improving the efficiency of the entire United States airspace, on a systemic basis, at the individual airport configuration level. An example analysis using this diagnostic is derived in the course of the development and description of the diagnostic and two additional case studies are presented.

O atendimento às informações obrigatórias que integram pronunciamentos emitidos por órgãos normativos vem sendo tema de estudos nacionais e internacionais, que buscam identificar os níveis de divulgação de determinados mercados ou setores da economia. Alinhado a este cenário, o objetivo do presente estudo é analisar o nível de evidenciação das demonstrações financeiras divulgadas no ano de 2012 pelas empresas listadas na Bolsa de Valores, Mercadorias e Futuros de São Paulo (BM&FBOVESPA) em relação aos requisitos exigidos no CPC 27, que estabelece o tratamento contábil para ativos imobilizados. Foi elaborado um índice para apurar o nível de cumprimento da divulgação, denominado de Índice de Não Divulgação (IND) que obteve 32,9% como resultado. Para identificar as características que poderiam influenciar o índice encontrado, foram desenvolvidas hipóteses atreladas ao porte da empresa, à emissão de American Depositary Receipt (ADR), à empresa de auditoria prestadora do serviço e ao segmento de mercado. Os testes de diferenças de média apontaram que todas as características utilizadas podem explicar o cumprimento das informações obrigatórias para ativo imobilizado. Para se alcançar o pleno atendimento aos requisitos obrigatórios, as empresas demandam um período de adequação, bem como para os reguladores do mercado ampliarem a orientação e fiscalização, adquirindo a confiabilidade das informações divulgadas.

O atendimento às informações obrigatórias que integram pronunciamentos emitidos por órgãos normativos vem sendo tema de estudos nacionais e internacionais, que buscam identificar os níveis de divulgação de determinados mercados ou setores da economia. Alinhado a este cenário, o objetivo do presente estudo é analisar o nível de evidenciação das demonstrações financeiras divulgadas no ano de 2012 pelas empresas listadas na Bolsa de Valores, Mercadorias e Futuros de São Paulo (BM&FBOVESPA) em relação aos requisitos exigidos no CPC 27, que estabelece o tratamento contábil para ativos imobilizados. Foi elaborado um índice para apurar o nível de cumprimento da divulgação, denominado de Índice de Não Divulgação (IND) que obteve 32,9% como resultado. Para identificar as características que poderiam influenciar o índice encontrado, foram desenvolvidas hipóteses atreladas ao porte da empresa, à emissão de American Depositary Receipt (ADR), à empresa de auditoria prestadora do serviço e ao segmento de mercado. Os testes de diferenças de média apontaram que todas as características utilizadas podem explicar o cumprimento das informações obrigatórias para ativo imobilizado. Para se alcançar o pleno atendimento aos requisitos obrigatórios, as empresas demandam um período de adequação, bem como para os reguladores do mercado ampliarem a orientação e fiscalização, adquirindo a confiabilidade das informações divulgadas.

La gestion du patrimoine est un concept récemment adopté par le secteur public qui consiste d'une manière générale à prendre les décisions, jugées optimales, concernant l'acquisition, la maintenance, le fonctionnement et la disposition des immobilisations. Pour pouvoir prendre ces décisions, plusieurs outils peuvent être retrouvés à l'exemple de la comptabilité des immobilisations. Ces outils forment le système de gestion du patrimoine ou la chaîne de gestion patrimoniale. C'est ce qui est affirmé dans la littérature. Notre étude est accès sur la manière dont ces décisions se prennent au niveau de deux communes malgaches : la commune suburbaine d'Ambohimanga Rova et la commune rurale de Mahabo. L'analyse de plusieurs décisions patrimoniales a permis de déduire par la suite la place potentielle des outils qui ne s'arrête pas seulement à l'aide à la décision mais peuvent constituer également des éléments de légitimation des décisions politiques. / The public asset management which recently adopted by public sector, consists in making decision, considered as optimal, about the acquisition, the maintenance, the operating and the disposition of fixed assets. To make those decisions, several management tools can be found like the fixed assets accounting. Those tools constitute the asset management system. It is what is marked on the research about the asset management. Our study is about the way in which those decisions are made on the level of two malagasy's municipalities: the suburban municipality of Ambohimanga Rova and the rural municipality of Mahabo. The analysis of several decisions implies the potential roles of those tools which does not stop only with the decision-making process but can also constitute elements of legitimation of political decisions.

The purpose of this thesis is to elaborate the inventory of Jewish possessions in the town district of Sedlcany which would provide an answer to the economic and social status of this persecuted minority. The primary sources are the record-keeping cards from the Jewish card files, the registration of the Jewish landed estate in the town district of Sedlcany, the police entries, as well as, the population census from 1930. The acquired information about the Jewish possessions relates to the year 1940 too, therefore, this thesis is also focused on the period of the Protectorate of Bohemia and Moravia. The first chapter briefly engages the reader with the history of the Jews in Bohemia with a specific focus of the town district of Sedlcany. The key part of this work is the detailed outline of the encoroachment on the economic life of the Jews not only in the Third Reich, but also on which ?the Aryan race? received their possessions. The key part of this thesis is a list of the Jewish population living in the town district of Sedlcany and nearby villages before deportations, an overview of family ties, and also an overview of movable and inmovable assets of individuals. Another essential charter of this work is the restituion of thirteen survivers that emphasises the response of the country and individuals to the return of the Jews after the Second World Ward and the progress of the administrative process. At last, this thesis offers charts, tables, maps with highlighted municipalities where the Jews had lived, and also three maps illustrating the Jewish settlement in the town district of Sedlcany, and the municipalities of Kosova Hora and Petrovice. It further illustrates a family tree of the Lurie family from Petrovice, an inventory list of goods from Lurie?s shop in Petrovice and, last but no least, photos of some Jews living in the district of Sedlcany in 1940.