Leasing har länge varit en viktig finansieringskälla för företag och därför är det viktigt att redovisningen av leasingavtal ger användarna av de finansiella rapporterna en komplett och korrekt bild av företagets leasingverksamhet. Den nuvarande leasingstandarden IAS 17 har under en tid fått utstå kritik för dess komplexitet, bristen på jämförbarhet i informationen mellan företag som tillämpar samma standard, samt att den inte uppfyller användarnas informationsbehov. IASB och FASB ingick 2010 ett samarbete för att med ett gemensamt projekt ersätta den befintliga leasingstandarden. Första förslaget har blivit omarbetat och 2013 utgavs ett reviderat förslag till förändring av standarden (ED/2013/6).Syftet med vår uppsats var att ta fram de som vi ansåg var de mest uppmärksammade förslagen i ED/2013/6och med hjälp av typfall försöka att förutsäga vilka effekter dessa förslag skulle komma att få för företag om förslaget antas. Vi har med typfallen undersökt effekterna på ett exempelföretags räkenskaper och därefter även undersökt vilka effekter förändringarna fått på företagets nyckeltal.Med typfallen kommer vi fram till att förslaget får stora effekter på företagets räkenskaper och således även deras nyckeltal. Framförallt är det skuldsättningen som ökar när leasingåtagandet numera redovisas som en skuld i balansräkningen. Likaså ser vi att räntekostnaden ökar i resultaträkningen till följd av att leasingräntan nu redovisas som en räntekostnad. Avskrivningarna ökar också då rättigheten att använda leasingtillgången skrivs av på liknande sätt som om företaget hade ägt tillgången. Däremot minskar företagets kostnader när leasingavgiften inte längre redovisas som en kostnad, i enlighet med dagens operationella leasingavtal, vilket får positiva effekter på räntabiliteten på totalt kapital.Det framgår från de inkomna remissvaren att förslaget fortfarande inte uppfyller IASBs och FASBs mål med att öka användbarheten för intressenterna och jämförbarheten mellan företag samt minska komplexiteten. Företag måste fortfarande göra uppskattningar gällande fastställandet av leasingperioden, bedömningen av leasingavgifter samt omvärderingen av dessa. IASB och FASB har därför inte lyckats uppnå sitt syfte med det publicerade förslaget. En del arbete kvarstår för att erhålla en praktiskt fungerade standard.Vår studie har bidragit till forskningsområdet genom att belysa de effekter som ED/2013/6 kan komma att medföra för leasingtagare, om det antas i sin nuvarande form. Vi kom fram till att det nya förslaget inriktar sig på användarna av de finansiella rapporterna och att det på ett bättre sätt återspeglar de risker som företagen utsätts för i samband med leasingavtal. / Leasing has long been an important financing source for corporations and therefore it’s important that the disclosure of leasing arrangements provide users of financial reports a complete and accurate picture of the company’s leasing activities. The current leasing standard IAS 17 has been criticized for its complexity, lack of comparability between corporations that have adopted the same accounting standards, in addition to the fact that it doesn’t provide the users with the information they need. The IASB and FASB converged in a joint project 2010 to replace the existing leasing standard. The first proposal has been revised and 2013 they issued a revised exposure draft (ED/2013/6).The purpose of this essay is to analyze the ED/2013/6 and focus on the parts that we deemed to be extra interesting. With the help of typical cases we tried to foresee the impact these parts of the revised exposure draft would have on corporations and their financial reports and by extension their key figures if the proposal is accepted in its current state. In the typical cases we reach the conclusion that the proposal will have an impact on the lessees financial statements and by extension its key figures. Especially the debt to equity ratio increases when the lease liability is reported on the balance sheet. We also noticed that the rent expense increased as a consequence of the rent arising from the lease contract. The depreciation also increases since the right of use asset is being amortized in the same way as if the company owned the lease asset. In contrary the rest, the corporations reported expenses decrease since the lease expense is no longer reported as an expense in the financial reports, in contrast to the current standards operational lease contracts. This is something that has a positive impact on the return on capital key figure.From the comment letters it can be understood that the proposal still doesn’t achieve IASB’s and FASB’s objective to improve the usefulness for the companies’ stakeholders and the comparability between corporations as well as reducing the complexity. Corporations still have to make estimates regarding the duration of the lease period, assessing the lease expense and reevaluating the both of them if necessary. Some work still remains before IASB and FASB can accomplish the purpose to attain a practically working standard.Our study’s contribution to the field has been to illustrate the impact that ED/2103/6 will have on lessees. We conclude that the proposal aim to provide accurate information for the users of the financial reports and as such better reflects the risks associated with the lease arrangements for lessees.The essay is hereafter written in Swedish.

Submitted by Haroudo Xavier Filho (haroudo.xavierfo@ufpe.br) on 2016-03-17T18:29:00Z No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) MAXLEIDE NASCIMENTO CASTRO PPG CC 03 2015.pdf: 3151352 bytes, checksum: e428d847c100ea1df803e99a8d40c59f (MD5) / Made available in DSpace on 2016-03-17T18:29:00Z (GMT). No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) MAXLEIDE NASCIMENTO CASTRO PPG CC 03 2015.pdf: 3151352 bytes, checksum: e428d847c100ea1df803e99a8d40c59f (MD5) Previous issue date: 2015-03-09 / Desde 2009, há uma discussão em âmbito internacional acerca do pensamento corporativo integrado, que tem por finalidade integrar informações financeiras e não financeiras em um único relatório, que é denominado “Relato Integrado”. E para este estudo o objetivo foi verificar quais os níveis de aderência das empresas brasileiras aos indicadores-chave de desempenho dos capitais não financeiros expostos na parte complementar do draft da Estrutura Conceitual do “Relato Integrado”. Tais capitais se restringem ao Capital Natural, Capital Humano, Capital Social e de Relacionamento e Capital Intelectual, sendo excluídos os capitais Financeiro e Manufaturado. Esta pesquisa se caracteriza exploratória-descritiva a partir de dados secundários, e utilizou-se como estratégia a pesquisa documental, como também a técnica de análise de conteúdo e estatística inferencial para complementar os resultados. A população consiste em 128 empresas listadas no segmento do Novo Mercado da BM&FBOVESPA, que divulgaram relatórios com informações não financeiras em 2012. Após a coleta dos dados, que compreendeu o período dos meses de setembro a outubro de 2014, somente 49% da população apresentaram alguma divulgação com informações não financeiras, assim amostra foi composta por 63 empresas. Para alcançar o objetivo proposto foi utilizado na analise dos relatórios um checklist composto por 34 indicadores-chave (KPIs), que resultou em um Índice de Divulgação de Capital por empresa e em seguida agrupado por setor, com a finalidade de verificar os níveis de aderências das empresas/setores aos indicadores-chave de capital não financeiro. De forma geral, observou-se que os níveis de aderência foram baixos, pois somente 6,3% das empresas obtiveram um nível Alto (nível 1), enquanto 39,7 % no nível 3 (moderado baixo) e 23,8% no nível 4 (baixo), somando 63,5% de aderência com força para baixo (0,50). Nesse sentido, verifica-se que o capital mais aderente foi o “Capital Natural”, com a maioria das empresas (38,1%) classificadas no Nível 2 de aderência, seguido de 14,3% classificadas no Nível 1, totalizando 52,4% de aderência. E o Capital Intelectual foi o menos aderente, apresentou a menor participação nos níveis elevados de aderência, pois a maioria das empresas (44,4%) encontra-se classificada como Nível 4 (baixo), e somente 6,3% (4) se classificam como Nível 1(alto). E ainda observou-se os índices de divulgação por setor no geral, destacou-se que somente três setores ficaram acima de 0,50: os setores “Utilidade pública” (0,64), “Telecomunicação” (0,62) e “Materiais básicos” (0,50). Enquanto que os setores de baixa aderência foram: “Financeiros e outros” (0,28) e “Consumo cíclico” (0,34). Para complementar o estudo, analisou-se o conteúdo dos indicadores quanto às características e às classificações, e, no geral, observou-se que 61% dos indicadores apresentam características “quantitativa não monetária”, e 58% apresentam classificação “Neutra”. Quanto às possíveis associações existentes, sugeriu-se, através da estatística, que, para a distribuição não normal, obteve-se associação significativamente positiva com a característica monetária (rho=0,033) e a classificação “Ruim” (rho=0,532); e na distribuição normal, a associação foi significativamente negativa com a característica “declarativa” (rho=- 0,312) e a classificação Neutra (rho=- 0,267). Esta pesquisa corrobora para o avanço dos estudos nesta temática, pois até 2014 há uma lacuna de trabalhos empíricos ligados ao “Relato Integrado”. / Since 2009, there is an internationally discussion of integrated corporate thinking, which aims to integrate financial and non-financial information in a single report, which is called "Integrated Reporting". And for this study the objective was to verify that the grip levels of the Brazilian companies to key performance indicators of non-financial capital exposed in the part complementary, of the Framework of the draft "Integrated Reporting". Such capital is restricted to Natural Capital, Human Capital, Social Capital and Relationship and intellectual capital, and excluding Financial and manufactured capital. This research is characterized exploratory and descriptive based on secondary data, and used a strategy of documentary research, as well as the technique if content analysis and inferential statistics to complement the results. The population consists of 128 companies listed on the Novo Mercado segment of BM&FBOVESPA, which released reports with non-financial information in 2012. After collecting the data, which covered the period from September to October 2014, only 49% of the population had some disclosure with non-financial information and sample consisted of 63 companies. To achieve the proposed objective was used in the reports analysis, a checklist consisting of 34 key indicators (KPIs), which resulted in a Capital Disclosure Index by company and then grouped by sector, in order to check the levels adhesions from companies/sectors to non-financial capital key indicators. Overall, it was observed that the grip levels were low, as only 6.3% of companies achieved a high level (level 1), while 39.7% at level 3 (moderately bass) and 23.8% in level 4 (low), totaling 63.5% of adhesion for down (0.50). In this sense, it appears that the most adherent capital was the "Natural Capital", with most companies (38.1%) classified as Level 2 of adhesion, followed by 14.3% classified at Level 1, totaling 52, 4% adhesion. And the Intellectual Capital was the least adherent, has the lowest participation in high levels adhesion, because most companies (44.4%) is classified as Level 4 (low), and only 6.3% (4) are classified as Level 1 (high). And yet It was observed that the disclosure indexes by sector in general, it was highlighted that only three sectors were above 0.50: sectors "public utility" (0.64) "Telecommunications" (0.62) and "basic materials "(0.50). While the low-grip sectors were: "financial and other" (0.28) and "cyclical consumption" (0.34). To complement the study, we analyzed the content of the indicators concerning the characteristics and classifications, and overall, it was observed that 61% of the indicators have "non-monetary quantitative" characteristics, and 58% are rated "Neutral”. As for the possible associations, it is suggested by statistics, that for the non-normal distribution, we obtained significantly positive association with monetary characteristics (rho = 0.033) and a rating of "Poor" (rho = 0.532); and normal distribution, the association was significantly negative with the "declarative" feature (rho = - 0.312) and the classification Neutral (rho = - 0.267). This research supports the advance the studies on this topic, until 2014 there is a lack of empirical work related to the "Integrated Reporting".

This master’s thesis is elaborated in cooperation with the selected company and is devoted to the following topic: application of management control system in retail department in selected company. The first part of the master’s thesis deals with the theoretical basics to the topic. The second part is devoted to the characteristic and strategy of the selected company. Further there is the analysis of the current state of company’s stores and served retail network. The third part of the master’s thesis focuses on proposals of key indicators of controlling measurement of company’s stores and in the retail network. The end of the master’s thesis deals with proposals of solutions for the future development of the retail department in selected company.

This diploma thesis focuses on the economic analysis of controlling of liquidity and cash flow in selected enterprise. The thesis is divided into four parts. The first and the second part deal with theory of controlling, especially with its development, classification and the ways of getting data from particular indicators. The third part is dedicated to analysis of the current situation of liquidity controlling and cash flow in selected enterprise. The last part of my thesis summarizes previous findings and presents potential solutions, such as introduction of structured reporting, more critical approach in the system of managing the liabilities and debts and creating the plan of specific indicators for the next terms.

На современном этапе автомобилестроение является одной из важнейших отраслей в промышленности как развитых, так и развивающихся стран. Для России и Китая данная отрасль также является одной из существенных отраслей промышленности. Цель исследования – сравнение учетно-аналитических методов формирования показателей деятельности промышленных предприятий России и Китая. Объект исследования – предприятия автомобильной промышленности России и Китая. Предмет исследования – учетно-аналитические методы формирования показателей предприятий России и Китая. Научная новизна исследований, проведенных в данной магистерской диссертации, заключается в следующем: на основе обзора учетно-аналитических методов формирования показателей о финансовых результатах предприятий и сравнительного анализа развития России и Китая выявлена роль анализа финансовых результатов в выявлении резервов повышения эффективности их деятельности; на основе анализа финансовой отчетности двух стран выявлены различия в содержании между китайскими и российскими стандартами бухгалтерского учета проведено использование учетно-аналитических методов формирования показателей деятельности предприятий автомобильной промышленности России и Китая на основе анализа их деятельности. / At the present stage, the automotive industry is one of the most important industries in both developed and developing countries. For Russia and China, this industry is also one of the essential industries. The purpose of the study is to compare accounting and analytical methods for the formation of performance indicators of industrial enterprises in Russia and China. The object of the study is the enterprises of the automotive industry of Russia and China. The subject of the study is accounting and analytical methods for the formation of indicators of enterprises in Russia and China. The scientific novelty of the research conducted in this master's thesis is as follows: based on a review of accounting and analytical methods for the formation of indicators on the financial results of enterprises and a comparative analysis of the development of Russia and China, the role of financial results analysis in identifying reserves for improving the efficiency of their activities is revealed; based on the analysis of the financial statements of the two countries, differences in content between Chinese and Russian accounting standards were revealed, accounting and analytical methods for the formation of performance indicators of the automotive industry enterprises of Russia and China were used based on the analysis of their activities.

Tillgänglighet är väsentligt för att skapa effekt med tekniska system. Detta leder till ett behov av att aktivt arbeta med uppföljning och nyckeltal för att kunna optimera organisation och design i syfte att uppnå den önskade effekten, utifrån tillgängliga resurser. En grund i detta är att ha en gemensam terminologi, god kommunikation och en förståelse för aktörernas roller.   Studien undersöker tillgänglighetsbegreppen och jämför definitionerna i litteratur med verkligheten. Syftet är att förtydliga och belysa problematiken kring begreppen för tillgänglighet och dess nyckeltal samt arbetet med detta. Detta görs bland annat genom att pröva om befintliga begrepp fortfarande är valida. Målsättningen är att arbetet skall styrka de uttalade behoven rörande en diskussion kring tillgänglighetsbegreppen och kunna vara en inledning till vidare studier.   Resultatet visar på att befintliga tillgänglighetsbegrepp är gångbara. Frågan som uppstår är rörande vilken typ av tillgänglighet som bör vara i fokus. Oavsett, är det utmanande att ur ett tillgänglighetsperspektiv, hantera multifunktionella plattformar med olika driftprofiler. Till detta finns det tolkningsdiskrepanser mellan litteraturen och verkligheten, samt inom och mellan organisationerna. Vidare noteras att ensade rutiner för uppföljning saknas och att detta främst är en chefs- och ledningsfråga. / Availability is essential to create effect with technological systems. This leads to a need to actively work on follow-up and key indicators to be able to optimize organization and design in order to achieve the desired effect, with the resources available. Fundamental to this is to have common terminology, good communication and an understanding of the roles of those involved.   This study examines the concepts of availability and compares the definitions from literature with reality. The aim is to clarify and highlight problems with concepts of availability, key indicators and the work being done on this. This is partly done by testing whether or not existing concepts are still valid. The objective is for this work to support needs expressed regarding a discussion of availability concepts, and to be a prelude for further studies.   The results of the study show that existing concepts of availability are still valid. The question that arises relates instead to which type of availability should be in focus. Nevertheless, it is quite clear that it is a challenging task, from an availability perspective, to manage multifunctional platforms with different operating profiles. Furthermore, there are also discrepancies both between literature and reality, and within and between organizations. It was also noted that there is a lack of uniform follow-up procedures, and that this is primarily an issue for commanders and management.