A evolução continua dos computadores levou a várias modificações na maneira de fazer ciência, fazendo surgir uma infinidade de novas opções para resolvermos problemas científicos. A implementação computacional de métodos teóricos possibilitou a tratamento de sistemas grandes, complexos e em diferentes áreas da ciência.Uma área particularmente em destaque e a química de moléculas, atualmente podemos descrever sistemas moleculares relativamente complexos com extrema precisão. Os métodos teóricos em química molecular podem ser divididos basicamente em métodos clássicos ou quânticos, dependendo do que queremos estudar, podemos também utilizar métodos híbridos ou seqüenciais, contudo para uma descrição detalhada da estrutura eletrônica e de ligações químicas é necessária a utilização de métodos quânticos.Cálculos ab initio da estrutura eletrônica de átomos e especialmente moléculas foram realizados pela primeira vez utilizando-se o método de expansão de Roothaan na década de cinqüenta. Em 1986, uma versão integral das equações de Griffin-Wheele-Hartree-Fock (GW-HF) foi apresentada na literatura , inspirada no Método da Coordenada Geradora (MCG), introduzido por Griffin e Wheeler na década de cinqüenta. A versão integral das equações de Hartree-Fock foi denominada de Método da Coordenada Geradora Hartree-Fock (MCG-HF), e uma de suas primeiras aplicações foi na geração de bases atômicas universais . De fato, uma integração numérica cuidadosa das equações de GW-HF permite a geração de bases universais bem mais generalizadas do que as já publicadas na literatura.Recentemente, Barbosa e da Silva propuseram uma modificação na metodologia da discretização com o intuito de melhorar a obtenção de conjuntos de funções Gaussianas (GTF) por meio do MCG-HF, tornando possível a geração de GTF tão boas ou melhores quanto as até agora obtidas na literatura, porém mais compactas e precisas (acuradas). / The ongoing evolution of computers has led to several changes in the way of doing science, to create a multitude of new options for solving scientific problems. The implementation of computational methods allowed the theoretical treatment of large systems, complex and different areas of science. One area of particular focus and chemistry of molecules, now can describe relatively complex molecular systems with extreme precision. The theoretical methods in molecular chemistry can be basically divided into classical and quantum methods, depending on what we consider, we can also use sequential or hybrid methods, however for a detailed description of the electronic structure and chemical bonds is required the use of quantum methods. Ab initio calculations of the electronic structure of atoms and molecules have been specially made for the first time using the method of Roothaan expansion in the decade of the fifties . In 1986, a full version of the equations of Griffin-Wheeler-Hartree-Fock (HF-GW) was presented in the literature , inspired by the Method of Coordinate Generator (MCG), introduced by Griffin and Wheeler in the decade of fifty . The full equations of the Hartree-Fock method was called the Generator Coordinate Hartree-Fock (HF-MCG) and its first applications was the generation of atomic universal bases In fact, a careful numerical integration of equations of GW-HF allows the generation of universal bases and more widespread than those already published in the literature .Recently, Barbosa and Silva proposed a modification in the methodology of the discretization to improve the collection of sets of Gaussian functions (GTF) by means of MCG-HF, making possible the generation of GTF as good or better as the so far obtained in the literature, but more compact and precise (accurate). A polynomial expansion is proposed as a new way to discretize the Griffin-Wheeler-Hartree-Fock equations of the Generator Coordinate Hartree-Fock method. The implementation of the polynomial expansion in the Generator Coordinate Hartree-Fock method discretizes the Griffin-Wheeler-Hartree-Fock equations through a numerical mesh, which is not equally spaced. This procedure makes the optimization of Gaussian exponents in the Generator Coordinate Hartree-Fock method more flexible and more efficient. The results obtained with the polynomial expansion for atomic Hartree-Fock energies show this technique is very powerful when employed in the design of compact and high accurate Gaussian basis sets used in ab initio non-relativistic (Hartree-Fock) and relativistic (Dirac-Fock) calculations.

published_or_final_version / Housing Management / Master / Master of Housing Management

No description available.

Leasing har generellt sett varit en attraktiv finansieringsmetod för företag att erhålla de tillgångar som krävs för att kunna konkurrera inom sin bransch. Med IAS 17 kan leasingavtal klassificeras som antingen finansiella eller operationella vilket påverkar hur företagen redovisar sina leasingavtal. Operationell leasing har skapat möjligheter för företag att hålla sin finansiering utanför balansräkningarna och därmed dold för företagens externa intressenter. Företagen har på så vis kunnat visa en bättre bild av deras finansiella ställning samt prestation. Denna problematik försöker nu International Accounting Standards Board (IASB) åtgärda genom att införa den nya redovisningsstandarden IFRS 16. Denna nya redovisningsstandard leder till att alla börsnoterade bolag nu tvingas redovisa alla sina leasingavtal som finansiella vilket innebär att de blir kapitaliserade i företagens finansiella rapporter. Syftet med denna studie är att förklara IFRS 16 och de effekter en kapitalisering av operationella leasingavtal kan ha på ett företags finansiella rapporter samt nyckeltal. Utöver detta vill vi skapa en förståelse för hur denna förändring kan påverka kreditgivares bedömningar av de finansiella rapporterna utifrån egenskaperna i IASBs konceptuella föreställningsram. Vi har med hjälp av en kapitalisering fört in ett företags operationella leasingavtal i deras resultat- och balansräkning och därefter studerat effekterna på de finansiella nyckeltalen. Detta material har därefter använts vid intervjuer med olika kreditgivare. Resultatet av vår studie visar att de finansiella rapporterna samt nyckeltalen påverkas vid en övergång till IFRS 16. En annan slutsats av vår studie är att kreditgivare får en mer rättvisande bild av företagets finansiella ställning samt att jämförbarheten ökar vid en kapitalisering av de operationella leasingavtalen. / Leasing has generally been an attractive financing method for companies to obtain the assets required to compete in its industry. With IAS 17, leases can be classified as either financial or operating leases, which affects how companies report their leases. Operating leases has created opportunities for companies to keep their financing outside their balance sheets and thus hidden from the companies’ external stakeholders. The companies have thus been able to show a better picture of their financial position and performance. International Accounting Standards Board (IASB) now seeks to resolve this issue by introducing a new accounting standard called the IFRS 16. This new accounting standard means that all listed companies now have to report all their leasing contracts as financial, which means they are capitalized in the company's financial reports. The purpose of this study is to explain IFRS 16 and the effects a capitalization of operating leases can have on a company's financial reports and key ratios. In addition, we want to create an understanding of how this change can affect creditors' assessments of financial reports based on the features of the IASB Conceptual Framework. With the help of a capitalization, we have entered a company's operating leases in their income statement and balance sheet and subsequently studied the effects on the key financial ratios. This material has then been used in interviews with different creditors. The results of our study show that the financial statements and key ratios are affected by a transition to IFRS 16. Another conclusion of our study is that creditors get a more faithful representation of the company's financial position and that the comparability increases when a company’s operating leases are capitalized.

Changes occurred with the enactment of Law 9478 of 1997, led to some municipalities a financial condition inside, due to the higher inflow of royalties from oil and natural gas. The increase in revenue from royalties from oil and natural gas also ran on the other hand, the extraordinary expansion of the oil sector and the escalation of international prices of raw materials. The sum of these features plus a recipe mean expressive, is an important opportunity to expand investment and to meet the social demands. Royalties are derived from the operation of a nonrenewable resource, which implies that it has a period of exhaustion. For this reason, the literature stresses that his application should be made in capital and human capital. The overall goal of this dissertation is to analyze what were the purposes of royalties on public finances of the federal entities in the period from 1999 to 2011. From the methodology were characterized variables analysis. The analysis model was adopted panel data, which combines cross-sectional data with time series. Based on the tests, it was found that the counties most dependent on royalties increased capital expenditures with increased royalties, both from the perspective as the proportion per capita tax. For personnel costs, it was noted that these were influenced by royalties per capita in all municipalities. Moreover, from the perspective of tax ratio, the tests showed that the more dependent counties, showed a negative relationship. With regard to expenditure on education and culture, it was noted that royalties per capita influenced its formation in considerable part of the municipalities. However, in addressing the proportion fiscal few municipalities were affected, while in the cities most dependent inverse relationship exhibited. As for social spending on health, sanitation, housing and urban development was seen that some of these municipalities increased spending on the inflow of royalties. Finally, in the area of environmental expenditures, only the counties most dependent on royalties increased their spending with increased use. / As transformações ocorridas com a promulgação da lei 9.478, de 1997, propiciaram a alguns municípios brasileiros uma condição financeira privilegiada, em razão do maior ingresso de royalties provenientes da exploração de petróleo e gás natural. A elevação das receitas de royalties de petróleo e gás natural também decorreu, por outro lado, pela extraordinária expansão do setor petrolífero e pela escalada dos preços internacionais da matéria prima. A soma desses recursos além de significar uma receita expressiva, é uma importante possibilidade de ampliação dos investimentos e para o atendimento das demandas sociais. Os royalties são provenientes da exploração de um recurso natural não renovável, o que implica dizer que ele possui um prazo de esgotamento. Por esta razão, a literatura reforça que sua aplicação deve ser feita em bens de capital e capital humano. O objetivo geral desta dissertação é analisar quais foram os efeitos da aplicação dos royalties sobre as finanças públicas dos entes federativos no período de 1999 a 2011. A partir da metodologia foram caracterizadas as variáveis de análise. O modelo de análise adotado foi o de dados em painel, que combina dados de corte transversal com séries temporais. Com base nos testes, foi verificado que os municípios mais dependentes dos royalties elevaram as despesas de capital com o aumento dos royalties, tanto pela ótica per capita como pela proporção fiscal. Para as despesas com pessoal, observou-se que estas foram influenciadas pelos royalties per capita em todos os municípios. Ademais, pela ótica da proporção fiscal, os testes apontaram que os municípios mais dependentes, exibiram relação negativa. No que se refere às despesas com educação e cultura, notou-se que os royalties per capita influenciaram sua formação em parte considerável dos municípios. Porém, na abordagem da proporção fiscal poucos municípios foram influenciados, ao passo em que os municípios mais dependentes exibiram relação inversa. Já para às despesas sociais com saúde, saneamento, habitação e urbanismo foi visto que parte dos municípios aumentaram estas despesas com o ingresso de royalties. Por fim, na área ambiental dos gastos, apenas os municípios mais dependentes de royalties elevaram suas despesas com o aumento do recurso.

A evolução continua dos computadores levou a várias modificações na maneira de fazer ciência, fazendo surgir uma infinidade de novas opções para resolvermos problemas científicos. A implementação computacional de métodos teóricos possibilitou a tratamento de sistemas grandes, complexos e em diferentes áreas da ciência.Uma área particularmente em destaque e a química de moléculas, atualmente podemos descrever sistemas moleculares relativamente complexos com extrema precisão. Os métodos teóricos em química molecular podem ser divididos basicamente em métodos clássicos ou quânticos, dependendo do que queremos estudar, podemos também utilizar métodos híbridos ou seqüenciais, contudo para uma descrição detalhada da estrutura eletrônica e de ligações químicas é necessária a utilização de métodos quânticos.Cálculos ab initio da estrutura eletrônica de átomos e especialmente moléculas foram realizados pela primeira vez utilizando-se o método de expansão de Roothaan na década de cinqüenta. Em 1986, uma versão integral das equações de Griffin-Wheele-Hartree-Fock (GW-HF) foi apresentada na literatura , inspirada no Método da Coordenada Geradora (MCG), introduzido por Griffin e Wheeler na década de cinqüenta. A versão integral das equações de Hartree-Fock foi denominada de Método da Coordenada Geradora Hartree-Fock (MCG-HF), e uma de suas primeiras aplicações foi na geração de bases atômicas universais . De fato, uma integração numérica cuidadosa das equações de GW-HF permite a geração de bases universais bem mais generalizadas do que as já publicadas na literatura.Recentemente, Barbosa e da Silva propuseram uma modificação na metodologia da discretização com o intuito de melhorar a obtenção de conjuntos de funções Gaussianas (GTF) por meio do MCG-HF, tornando possível a geração de GTF tão boas ou melhores quanto as até agora obtidas na literatura, porém mais compactas e precisas (acuradas). / The ongoing evolution of computers has led to several changes in the way of doing science, to create a multitude of new options for solving scientific problems. The implementation of computational methods allowed the theoretical treatment of large systems, complex and different areas of science. One area of particular focus and chemistry of molecules, now can describe relatively complex molecular systems with extreme precision. The theoretical methods in molecular chemistry can be basically divided into classical and quantum methods, depending on what we consider, we can also use sequential or hybrid methods, however for a detailed description of the electronic structure and chemical bonds is required the use of quantum methods. Ab initio calculations of the electronic structure of atoms and molecules have been specially made for the first time using the method of Roothaan expansion in the decade of the fifties . In 1986, a full version of the equations of Griffin-Wheeler-Hartree-Fock (HF-GW) was presented in the literature , inspired by the Method of Coordinate Generator (MCG), introduced by Griffin and Wheeler in the decade of fifty . The full equations of the Hartree-Fock method was called the Generator Coordinate Hartree-Fock (HF-MCG) and its first applications was the generation of atomic universal bases In fact, a careful numerical integration of equations of GW-HF allows the generation of universal bases and more widespread than those already published in the literature .Recently, Barbosa and Silva proposed a modification in the methodology of the discretization to improve the collection of sets of Gaussian functions (GTF) by means of MCG-HF, making possible the generation of GTF as good or better as the so far obtained in the literature, but more compact and precise (accurate). A polynomial expansion is proposed as a new way to discretize the Griffin-Wheeler-Hartree-Fock equations of the Generator Coordinate Hartree-Fock method. The implementation of the polynomial expansion in the Generator Coordinate Hartree-Fock method discretizes the Griffin-Wheeler-Hartree-Fock equations through a numerical mesh, which is not equally spaced. This procedure makes the optimization of Gaussian exponents in the Generator Coordinate Hartree-Fock method more flexible and more efficient. The results obtained with the polynomial expansion for atomic Hartree-Fock energies show this technique is very powerful when employed in the design of compact and high accurate Gaussian basis sets used in ab initio non-relativistic (Hartree-Fock) and relativistic (Dirac-Fock) calculations.

Institutional investors and corporates are constantly looking to achieve double digit yields in relation to investments in traditional real estate assets. With retail, office and residential property under pressure the study set out to determine how hotels perform compared to traditional property investment asset classes in terms of investment yields during different stages of the property cycle, and whether investors (property developers and institutional investment funds) are considering the hospitality sector for investment or diversification of current portfolios. Furthermore, to determine how aligned the commercial banks, Development Funding Institutions (DFI) and Section 12J funds are with funding single hotel assets versus portfolio lending, and what their requirements are. As an exploratory study, interviews were conducted to obtain in- depth and rich information from purposively selected respondents with experience in the sector after completing a preparatory questionnaire. Respondents included property developers, investors, financiers, tour operators and hotel operators. Results confirmed that both developers and investment funds are indeed considering hotels as an alternative investment since the yields are favourable when compared to other asset classes, yet with a longer investment horizon. Hotels required time to stabilise and at this point an expected yield should be higher than 12.5% which is higher than initial yields for traditional commercial properties. Historically, hotels investors were very specific in their investment asset classes and usually purely focused on hospitality assets (specialist investors). This has now changed with an increase in generalist investors coming to the market with exposure in a diversity of asset classes including the hospitality sector. Funding challenges, due to the operational risk associated with Hotel Management Agreements (HMA) is perceived by both financiers and developers or investors. Leases are the preferred income model but are seldom available in the hospitality sector and often those that are made available, may not provide the strong covenants required by financiers and developers/investors. Alternative funding is available in the form of Section 12J VCC’s or from DFI’s but both have their limitations as became apparent in the results. Recommendations for further research include funding challenges for a development or acquisition strategy at a single asset and portfolio level, and expansion to Sub-Saharan Africa as it impacts many investors and international hotels brands with exposure in these regions. / Dissertation (MSc (Real Estate))--University of Pretoria, 2021. / Construction Economics / MSc (Real Estate) / Unrestricted

Purpose: The purpose of this thesis is to explain how the implementation of IFRS 16 Leaseshas affected how publicly listed firms on the Scandinavian stock exchange markets useearnings management activities. Methodology: This thesis has used a quantitative method using a deductive approach with ageneral positivistic philosophy. The database Datastream, provided via Jönköping University,was used in the data collection. To analyze the data, a Pearson and Spearman’s Rho correlationwas conducted, as well as a multiple linear regression analysis. Findings: The findings suggest that operating leasing has not been used as a substitute to otherkinds of earnings management. Further, Scandinavian public companies show no increasedincentive to use income increasing earnings management via discretionary accruals. Moreover,the findings also show that the implementation of IFRS 16 Leases does not appear to have hadas incremental effects on the Scandinavian public companies as initially expected. Theoretical perspectives: The thesis uses earlier literature within earnings management, aswell as the Agency theory, the Positive accounting theory, and the Signaling theory to enablean explanation to how IFRS 16 Leases has affected how publicly listed firms on theScandinavian stock exchange markets use earnings management activities.

El presente trabajo de investigación denominado “NIIF 16 Arrendamientos y su incidencia en los Estados Financieros y en el Impuesto a la Renta en las empresas del sector Inmobiliario en Lima Sur, año 2018”, tiene como objetivo explicar a las empresas del sector inmobiliario acerca de los arrendamientos y sus definiciones fundamentales, así como también las incidencias en los estados financieros y en el impuesto a la renta. La globalización trae consigo diversos cambios en las empresas, es por ello que existe una preparación constante de los profesionales, para adaptarse a los cambios sin que esto conlleve a desencadenar impactos en la actividad principal de una organización. Las normas internacionales de información financiera se van actualizando, generándose la emisión de una nueva norma y las empresas cuentan con un plazo para ejecutar la aplicación de las nuevas normas, debido a que cada cambio es por una cuestión de mejora en la información a revelar. El trabajo de investigación se encuentra distribuido en cinco capítulos, en el Capítulo I Marco teórico, se realizó una investigación de la información principal, a manera general acerca de las NIIF´s y de forma detallada acerca de la NIIF 16, en donde se desarrolló los conceptos de definiciones, antecedentes, objetivo, alcance, reconocimiento, medición, presentación e información a revelar, Así como también la incidencia en los Estados Financieros y en el Impuesto a la Renta. En el Capítulo II denominado Plan de investigación, se establece la situación problemática del trabajo de investigación, determinado por el Estado de la Cuestión, el problema general, los problemas específicos, el objetivo general, objetivos específicos, la hipótesis general e hipótesis específicas. En el Capítulo III Metodología de la investigación, se precisó el tipo de investigación y el diseño de la investigación, así como también se determinó la población, la muestra para las investigaciones cualitativas, cuantitativas y el instrumento de recolección de datos a utilizar. En el Capítulo IV se realizó el Desarrollo de la Investigación, donde se aplicó los instrumentos en la investigación a través de la entrevista a profundidad, cuestionario y el desarrollo del caso práctico, por último, en el capítulo V se procedió a realizar el análisis de los resultados de la investigación. / This research work denominated “IFRS 16 Leases and its incidence on the Financial Statements and Income Tax in companies of the Real-Estate sector in South Lima, year 2018”, whose aim is to explain to companies in the real-estate industry about leases and their fundamental definitions, as well as the impact on financial statements and income tax. Globalization brings several changes in companies, which is why there is a constant preparation of professionals, to adapt to the changes without this leading to trigger impacts on the main activity of an organization. International financial reporting standards are updated, generating the issuance of a new standard and companies have a deadline to implement the application of the new standards, because each change is due to a matter of improvement in the information to be disclosed. The research work is distributed in five chapters, in Chapter I Theoretical framework, an investigation of the main information was carried out, generally about IFRSs and in detail about IFRS 16, where the concepts of definitions, background, objective, scope, recognition, measurement, presentation and information to be disclosed, as well as the impact on the Financial Statements and the Income Tax. In Chapter II denominated the Research Plan, the problematic situation of the research work is established, determined by the State of the Question, the general problem, the specific problems, the general objective, specific objectives, the general hypothesis and specific hypotheses. In Chapter III Research methodology, the type of research and research design was specified, as well as the population, the sample for qualitative, quantitative research and the data collection instrument to be used. In Chapter IV the Research Development was carried out, where the instruments were applied in the investigation through the in-depth interview, questionnaire and the development of the practical case, finally in Chapter V, the analysis of the results of the investigation was carried out. / Tesis

I över ett år har vi levt med en pandemi orsakad av coronaviruset SARS-CoV-2. Till följd av kraftig smittspridning har folkhälsomyndigheten rekommenderat hemarbete för alla som har möjlighet till det. Studien har gjorts mitt i pandemin med pågående vaccinationsprogram med syftet att ge en bild över coronapandemins påverkan på kontorsmarknaden i Stockholm. Studien har en kvalitativ ansats där semistrukturerade intervjuer har hållits med fastighetsägare och hyresgästrepresentanter för att undersöka dels vilka utmaningar pandemin skapat för fastighetsägare, dels hur efterfrågan på kontorsyta och flexibla avtal sett ut men även hur pandemin påverkat avtalsförhandlingen mellan hyresvärd och hyresgäst. Den tydligaste slutsatsen som kan dras är att pandemin och distansarbetet den medfört har skapat osäkerhet hos företag om det framtidakontorsbehovet där många företag fortfarande håller på att utreda behovet. Under pandemin har man upplevt en lägre efterfrågan på vakanta lokaler än innan pandemin. Hur den framtida efterfrågan kommer se ut är mer osäker och beror på flera olika faktorer. Under pandemin har det förekommit kortsiktiga lösningar exempelvis avtalsförlängningar på ett år på grund av osäkerhet inför framtiden. Avtalsförhandlingar har präglats av ett pragmatiskt förhållningssätt där man i större utsträckning än tidigare arbetat tillsammans för att hitta en lösning. I studien framkommer att pandemin har medfört flera utmaningar för fastighetsägarna främst av ekonomisk och organisatorisk karaktär. / For over a year we have been living with a pandemic caused by the coronavirus SARS-CoV-2. As a result of the widespread infection, the public health authority has recommended remote work for everyone that has the opportunity to do so. The study was conducted in the middle of the pandemic with the aim of providing a picture of the impact of the corona pandemic on the office market in Stockholm. The study has a qualitative approach where semi-structured interviews have been held with property owners and tenant representatives to examine what challenges the pandemic has created for property owners, and how the demand for office space and flexible leases looked like, but also how the pandemic affected the contract negotiation between landlord and tenant. One conclusion that can be drawn is that the pandemic has created uncertainty among companies about their future office space needs and many companies are still investigating that. During the pandemic, there has been a lower demand for vacant office space than before the pandemic. What the future demand will look like is more uncertain and depends on several different factors. During the pandemic, there have been short-term solutions, such as lease extensions of one year due to uncertainty about the future. Contract negotiations have been characterized by a pragmatic approach where they have worked together to a greater extent than before to find a solution. The study show that the pandemic has brought several challenges for property owners, mainly of an economic and organizational nature.