El presente trabajo de investigación tiene como objetivo analizar cuáles son los impactos por la implementación de la NIC 16, y su influencia en los Estados Financieros y el Impuesto a la Renta en las empresas del sector construcción de edificios completos, en el Distrito de Miraflores, año 2018. Para la explicación de la investigación se ha tomado como referencia principalmente las NIC 16, los Estados Financieros y el Impuesto a la Renta. Asimismo, se ha hallado apropiado analizar el sector construcción, adquiriendo información de las características principales de este sector, debido a las actividades e información de las empresas que lo conforman. El trabajo de investigación se encuentra dividido en 5 capítulos, los cuales son: Capítulo I: Marco Teórico, donde se presenta las definiciones básicas relacionadas al tema principal. Luego, en el Capítulo II: Plan de Investigación, se describe el problema, así como la determinación de los objetivos e hipótesis generales y específicas. Seguidamente, en el Capítulo III: Metodología de Investigación, en donde se define el tipo de investigación a emplear, así como la determinación del tamaño de la muestra para el futuro análisis cuantitativo y cualitativo. Continuando con el Capítulo IV: Desarrollo de la Investigación, se desarrolla la aplicación de los instrumentos descritos previamente, a su vez, se ejecuta un caso práctico para evaluar la incidencia de la NIC 16 en los Estados Financieros y el Impuesto a la Renta. Por último, en el Capítulo V: Análisis de los Resultados, se realiza el análisis de los instrumentos y el caso práctico, brindando como últimos elementos, conclusiones y recomendaciones finales en relación a todo lo estudiado. Es por ello, que se ha concentrado el presente trabajo de investigación en el sector de la construcción, debido a es uno de los sectores en el país que poseen mayor inversión en activo fijo, principalmente en maquinarias y equipos que son utilizados para el progreso de sus actividades, donde se ha determinado que la NIC 16 tiene un impacto directamente en el rubro de Activo Fijo de las empresas del sector. / The purpose of this research work is to analyze the impacts of the adoption of IAS 16, and its influence on the Financial Statements and Income Tax on companies in the construction sector of complete buildings, in the District of Miraflores, 2018. For the development of the research, IAS 16, the Financial Statements and the Income Tax have been taken as reference. Likewise, it has been appropriate to analyze the construction sector, acquiring information on the main characteristics of this sector, due to the activities and information of the companies that comprise it. The research work is divided into 5 chapters, which are: Chapter I: Theoretical Framework, where the basic variables related to the main theme are presented. Then, in Chapter II: Research Plan, the problem is described, as well as the determination of the objectives and the general and specific conclusions. Then, in Chapter III: Research Methodology, where the type of research to be identified is defined, as well as the determination of the sample size for future quantitative and qualitative analysis. Continuing with Chapter IV: Research Development, the application of the previously processed instruments is developed, in turn, a practical case is executed to evaluate the incidence of IAS 16 in the Financial Statements and Income Tax. Finally, in Chapter V: Analysis of the Results, the analysis of the instruments and the case study is carried out, providing as final elements, conclusions and final recommendations in relation to everything studied. That is why, this research work has been concentrated in the construction sector, because it is one of the sectors in the country that has the greatest investment in fixed assets, mainly in machines and equipment that are used for progress of its activities, where it has been determined that IAS 16 has a direct impact on the Fixed Assets category of companies in the sector. / Tesis

Целью исследования является развитие методического похода к повышению эффективность эксплуатации основных средств. По результатам работы был разработан методический подход к выбору способа воспроизводства горнотранспортного оборудования, основанный на оценке текущего технического состояния оборудования, эксплуатационных расходов, а также необходимости проведения сравнительного анализа с рыночной стоимостью приобретения и прогнозными показателями владения новой техникой, что позволяет повысить эффективность эксплуатации основных средств. / The purpose of the study is to develop a methodological approach to improving the efficiency of fixed assets operation. Based on the results of the work, a methodical approach was developed to the choice of a method for the reproduction of mining and transport equipment, based on an assessment of the current technical condition of the equipment, operating costs, as well as the need to conduct a comparative analysis with the market cost of acquisition and predictive indicators of ownership of new equipment, which makes it possible to increase the efficiency of the operation of fixed assets.

Made available in DSpace on 2016-04-26T20:23:36Z (GMT). No. of bitstreams: 1 Valeria Zotelli.pdf: 1659608 bytes, checksum: 63fef6633cbdf76e754bbb3c3be8761a (MD5) Previous issue date: 2015-03-11 / The purpose of this paper is to seek, pursuant to the eminently legal system, the definition of the concepts in input, fixed assets and consumables within the scope of ICMS (Value Added Tax on Sales and Services), which elements are essential to provide effectiveness to non-cumulativeness, to which such tax is submitted. The selection of the theme results from the fact that each State of the Federation ascribes to such concepts distinct definitions, which ends up restricting the consumers right to enjoy ICMS credits. Therefore, the non-cumulative structure of the ICMS is analyzed within the scope of the Federal Constitution and Complementary Law 87/96. In addition, given the matter s eminently practical character, the treatment given to the manner by the laws of some States and by the Judiciary Power is analyzed as an example. Further, matters regarding the so called tax war are analyzed. Finally, alternatives are suggested to minimize the set of problems under study / O presente trabalho tem por objetivo buscar, sob a ordem eminentemente jurídica, a definição dos conceitos de insumo, de ativo imobilizado e de material de uso e consumo no âmbito do ICMS, elementos essenciais para se dar efetividade à não cumulatividade, à qual referido imposto está submetido. A escolha do tema decorre do fato de cada Estado da Federação atribuir a esses conceitos definições distintas, o que acaba por restringir o direito de aproveitamento de créditos do ICMS pelos contribuintes. Para tanto, analisa-se a estrutura não cumulativa do ICMS no âmbito da Constituição Federal e da Lei Complementar 87/96. Além disso, dado o caráter eminentemente prático da questão, analisa-se, exemplificativamente, o tratamento dado à matéria pela legislação de alguns Estados e pelo Poder Judiciário. São analisadas, também, questões atinentes à chamada guerra fiscal. Por fim, são sugeridas alternativas para a minimização da problemática estudada

Master thesis deals with the management of tangible fixed assets in the company Ecolab Hygiene s.r.o. which is engaged in purchase and sale of cleaning, desinfectant and sanitazing detergents, rental and repairs of cleaning machines and equipement. Introductory part is focused on theoretical bases. Second part of the thesis is focused on analysis of tanglibe fixed assets in the company and property maintenance. Based on analysis established knowledge there are subsequently weaknesses identified. In the final part solutions are proposed including their economic aspect whose implementation should have possitive impact on the current status improvement.

本研究的目的在探討，盈餘中所包括的由營業而來的運用資金及現金流量相對於盈餘而言，是否具增額資訊內涵？動機來自於我國於民國78年12月28日公布現金流量表取代財務狀況變動表，前者之主要衡量指標為營業活動現金流量，後者則為營業而來之運用資金，而以前者取代後者的理由究竟是因營業活動現金流量較營業而來運用資金更具資訊內涵？抑或是營業而萊的運用資金與盈餘之相關性太高，導致該指標無增額資訊內涵，而須提供與盈餘相關性較低的現金流量資訊？還是財務狀況妥動表相對於損益表及現金流量表而言，已無法提供增額資訊內涵？由於相關研究結果分歧，故本論文試圖做一深入瞭解。 本研究採事件研究法(Event Study)，藉由橫斷面分析，透過四階段進行測試：第一階段比較營業而來的運用資金及營業活動現金流量之相對資訊內涵；第二階段則加入稅後盈餘，測試第一階段之自變數相對於稅後盈餘而言，是否具增額資訊內涵，至於測試方法則採用可能比例測試法(Liklihood Ratio Test)，測試全迴歸模式中，某一特定變數的估計值是否異於零的方式；第三階段則將異積異常報酬(CAR)分成高、中、低三組，重新檢視一、二階段之結果，看是否在三組間能獲得相同的結論。最後則測試重大非營業項目及土地重估增值之增額資訊內涵。 本研究以162家國內上市製造業為樣本，蒐集其民國八十年至八十四年之財務資料進行實證研究，獲致以下結論： 一、營業而來的運用資金及現金流量相對資訊內涵之比較以年度資料及Pooling結果觀之，除民國80年之營業而來運用資金及營業活動現金活動與股票報酬有顯著關聯性外，其餘年度（包括pooling）則否，故無法得出年度之一般化結論。但若將累積異常報酬之pooling結果依大小分為三組，結果發現高報酬組中，營業而來的運用資金與股票報酬關聯性大於營業活動現金流量，此項結果與前者為加計流動性應計項目之資訊有關，而另外兩組無法得出結論。 二、營業而來的運用資金及現金流量增額資訊內涵之比較以年度資料觀之，民國80年的營業而來運用資金有超越盈餘及營業活動現金流量之增額資訊內涵。而從分組結果得知，高報酬組中，盈餘及營業而來的運用資金皆具有增額資訊內涵。 三、重大非營業項目及土地重估增值資訊內涵之比較以分組結果觀之，在高報酬組中，迴歸模式主要解釋能力來自盈餘，而處分投資、固定資產利得及土地重估增值均無增額資訊內涵；但在中、低報酬組及Pooling，處分固定資產利益皆具增額資訊內涵。 / This study aims to examine the incremental information contents of working capitals and cash flows which is mainly motivated by the mandated accounting regulation in relation to statement of cash flows on December 28, 1989. The empirical analysis includes 162 samples covering from 1991 to 1995. The findings can be summarized as follows. 1. In addition to the samples of 1991, no significant association between cash flows from operations (including working capitals from operations) and stock returns can be detected. Among high returns sample group, the working capital from operations significantly associates with stock returns, if all samples are pooled. 2. In 1991, the working capitals from operations has significant incremental information contents. In addition, among high returns samples the working capital from operations has significant incremental information contents, if all samples are pooled. 3. Among high returns samples, the explanatory power of stock returns is mainly derived from earnings. In addition, gain on disposal of fixed asset has significant incremental information contents in medium and low return sample groups.

Background: The Stop rule for buying in property was introduced through 1976 years legislation and its formemost purpose was to prevent companies to acquire property that was useless for the company. Assets such as cars, boats and arts were of current interest. At the same time as this stop rule was introduced, another stop rule was also introduced and this was meant to work to forbid the partner to buy property from the close company to a price that would lead to sell at loss for the company. After a government decision (1999:2000, Abolished Stop rules) the close company is no longer living under this restriction since these two stop rules have been abolished since January 2001. Purpose: The purpose of this thesis is to investigate which criteria are the basis to judge whether the assets is to consider as useful or not for the close company. We also intend to investigate if the partners will use the situation that the two stop rules have been abolished. Accomplishment: In this thesis our primary data consists of interviews with in all ten persons from nine different companies; three with auditors from Ernst & Young, KPMG and Skarin & Brindelid, two with tax lawyers; one at the Tax Authorities and one with the director of studies at the Juridical Institution at Linköping University, one tax consultant at Ernst & Young and one tax auditor at the Tax Authorities in Norrköping. We also interviewed the administrative director of the Accounting Committee. Finally we interviewed two bank clerks at SEB and Föreningssparbanken. Result: To decide whether an asset is useful it has shown that it is hard to draw a clear boundary for what should be seen as useful or not. From the literature and the interviews we have been able to stipulate the following criteria for a useless asset; 1. it does not generate profit in the company, 2. it does not lead to future cash flows, 3. it is exclusively referred to the partners private use and the cost for it cannot be carried by the company in the long-term and because of that, the liquid capital in the company will be jeopardized. 4. it is exclusively reffered to the partner´s private use and the partner has not been imposed tax for it. The auditors and the bank clerks think that if a property has been bought by the close company it should be seen as an asset. The tax lawyers and the tax auditor, on the other hand, think that such property is to be seen as private. This boundary problem is based on the fact that Civil law and Tax Law are far away from each other.

<p>Background: The Stop rule for buying in property was introduced through 1976 years legislation and its formemost purpose was to prevent companies to acquire property that was useless for the company. Assets such as cars, boats and arts were of current interest. At the same time as this stop rule was introduced, another stop rule was also introduced and this was meant to work to forbid the partner to buy property from the close company to a price that would lead to sell at loss for the company. After a government decision (1999:2000, Abolished Stop rules) the close company is no longer living under this restriction since these two stop rules have been abolished since January 2001. </p><p>Purpose: The purpose of this thesis is to investigate which criteria are the basis to judge whether the assets is to consider as useful or not for the close company. We also intend to investigate if the partners will use the situation that the two stop rules have been abolished. </p><p>Accomplishment: In this thesis our primary data consists of interviews with in all ten persons from nine different companies; three with auditors from Ernst & Young, KPMG and Skarin & Brindelid, two with tax lawyers; one at the Tax Authorities and one with the director of studies at the Juridical Institution at Linköping University, one tax consultant at Ernst & Young and one tax auditor at the Tax Authorities in Norrköping. We also interviewed the administrative director of the Accounting Committee. Finally we interviewed two bank clerks at SEB and Föreningssparbanken. </p><p>Result: To decide whether an asset is useful it has shown that it is hard to draw a clear boundary for what should be seen as useful or not. From the literature and the interviews we have been able to stipulate the following criteria for a useless asset; 1. it does not generate profit in the company, 2. it does not lead to future cash flows, 3. it is exclusively referred to the partners private use and the cost for it cannot be carried by the company in the long-term and because of that, the liquid capital in the company will be jeopardized. 4. it is exclusively reffered to the partner´s private use and the partner has not been imposed tax for it. The auditors and the bank clerks think that if a property has been bought by the close company it should be seen as an asset. The tax lawyers and the tax auditor, on the other hand, think that such property is to be seen as private. This boundary problem is based on the fact that Civil law and Tax Law are far away from each other.</p>

Syftet med denna studie är att undersöka vilka variabler som påverkar skuldsättningsgraden i större onoterade fastighetsbolag och studera vilka samband variablerna uppvisar med varandra. Skuldsättningsgrad har valts ut som beroende variabel och materiella anläggningstillgångar, företagsstorlek och tillväxt som oberoende. En deduktiv forskningsansats har används och resultat har fåtts fram genom kvantitativa studier. Den teoretiska grunden har utarbetats utifrån tidigare forskning presenterad i vetenskapliga artiklar, böcker samt elektroniska källor. Avseende empirin har data huvudsakligen inhämtats från databasen Retriever. Bearbetning av data har skett i dataprogrammet Excel, där bland annat uträkningar gjorts. Därefter har empirin analyserats och förklarats utifrån tidigare forskning och teori, vilket sedan lett fram till slutsatser. Slutsatsen i denna studie är att linjära samband kan uteslutas mellan de utvalda variablerna och att möjligtvis andra typer av samband kan föreligga, då det finns antydningar till detta i diagrammen och korrelationskoefficienterna. För till exempel företagsstorlek och skuldsättningsgrad uppvisades svagt negativa korrelationskoefficienter för alla fyra år, vilket tillsammans med diagrammen indikerar ett slags samband där skuldsättningsgraden i allmänhet minskar när storleken ökar. Studien visar också på att det är möjligt att skuldsättningsgraden kan vara en påverkande variabel. Undersökningens resultat, som har analyserats utifrån tidigare forskning, tyder på att det förmodligen är flertalet faktorer som tillsammans och genom varandra påverkar skuldsättningsgraden. Förslagsvis skulle vidare studier kunna göras inom området där det undersöks ifall andra samband än linjära föreligger mellan de utvalda variablerna. Det skulle också vara intressant att studera skuldsättningsgraden som påverkande variabel istället för beroende. Då belåning är viktigt för fastighetsbolag, eftersom stora investeringar görs i materiella anläggningstillgångar, skulle forskare i framtiden kunna undersöka hur räntenivåerna i landet påverkar skuldsättningsgraden för just fastighetsbolag. Resultaten och slutsatserna i denna studie ökar kunskaperna kring kapitalstruktur och förändringar i kapitalstruktur i Sverige. / The purpose of this study is to investigate which variables affect the D/E ratio in large unlisted real estate companies in Sweden and what kind of connections that can be found between the variables. D/E ratio is investigated as the dependent variable and fixed assets, company size and growth as independent variables. The study is built on a deductive approach and quantitative methods have been used. Theory was collected through scientific papers, literature and the internet and numeral information through the database Retriever. The numeral information was later processed in Excel, for instance through calculations. In the next step the processed information was analyzed and compared to earlier scientific findings. After these steps conclusions could be achieved. The results and conclusions of this study show that the connections between the chosen variables can not be described through linear functions. It is possible that other kinds of connections exist, which is indicated by the correlations and charts in this study. For instance, negative correlations between company size and D/E ratio was found for all four years, and these facts, together with the charts, indicates a connection where D/E ratio generally decreases when company size increases. The results in this study also indicate a possibility that it is the D/E ratio that affects the other variables. The results, that were analyzed through earlier reserach findings, show that probably many variables together, and through each other, affect the D/E ratio. Deeper research can be done within the field. It would be interesting to study if other connections exist between the variables, since the connections could not be described through linear functions. D/E ratio can also be studied as an independent variable. Since debt financing is so important for real estate companies, researchers could investigate how interest rates in a country affect the D/E ratio for these companies. The contribution of this study is increased knowledge regarding capital structure and capital structure changes in Sweden.

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This master thesis is concerned with the analysis of methods of fixed assets acquisition, with a focus on leasing. Its aim is to evaluate the acquisition of fixed assets through leasing in comparison with alternative forms in the limited liability company Servistrade s.r.o. in terms of the financial resource provider. The theoretical part describes fixed assets, their classification, leasing, alternative forms of property acquisition and comparison thereof. The practical part begins with the characteristics of Servistrade s. r. o. The analysis is made upon the actual data submitted by the company. For the fixed assets acquisition, the company may provide leasing, instalment sale or bank loan. Evaluation of the best variant of assets acquisition (from the Servistrade provider?s viewpoint) was done in terms of cash flow, income tax and VAT. The evaluation was also conducted from the perspective of the tenant MMC Pardubice s. r. o.