Background to problem: Pensions play a big role in people's lives when life expectancy continues to increase. Companies can choose different ways of reporting their pension plans, and within the defined benefit pension plan poses the actuarial gains and losses that can be reported based on three different methods. Only one method will exist from 2013, how will the companies that use the other two handle the new situation? Purpose: Investigate why different companies have chosen to report its actuarial gains and losses along the corridor approach, directly against income or directly in equity. How will the companies that use the corridor method manage the situation when it will only be allowed to report in other comprehensive income as of 2013 and how will this affect them. Methodology: Data was collected through qualitative questionnaires sent to companies listed on Nasdaq OMX Nordic Stockholm, Large Cap and Mid Cap, and a qualitative interview. We felt that the best way to getting the desired information was to use qualitative questionnaires and an interview. Conclusions: The corridor method is chosen mainly because the actuarial gains and losses do not affect the company as much as when using the other two methods. To report directly to equity is preferred as the result of the company is not affected. The change from the corridor method to recognize in other comprehensive income as of 2013 will mean that the pension liability and equity is adversely affected. Suggestions for further research: Study how companies were affected by the implementation of the revised IAS 19. What was the impact on businesses in the method transition? / Bakgrund och problem: Pensionen spelar en stor roll i människors liv då livslängden fortsätter att öka. Företag kan välja olika sätt att redovisa sina pensionsplaner, och inom den förmånsbestämda pensionsplanen uppkommer det aktuariella vinster och förluster som kan redovisas med tre olika metoder. Från 2013 kommer endast en metod att finnas kvar, hur kommer då företagen som använder sig utav de andra metoderna att hantera situationen? Syfte: Undersöka varför olika företag har valt att redovisa sina aktuariella vinster och förluster utefter korridormetoden, direkt mot resultatet eller direkt mot eget kapital. Hur kommer de företag som använder korridormetoden hantera situationen när det endast kommer vara tillåtet att redovisa i övrigt totalresultat från 2013 och hur kommer det här påverka dem. Metod: Data samlades in genom en kvalitativ intervju samt enkäter som skickades till börsnoterade företag. Att använda oss av enkäter samt en intervju ansåg vi var det bästa sättet för att få fram önskad information. Slutsats: Korridormetoden väljs främst för att de aktuariella vinsterna och förlusterna inte påverkar företaget i samma utsträckning som vid användning av de andra två metoderna. Att redovisa direkt mot eget kapital föredras eftersom resultatet i företaget inte påverkas. Bytet från korridormetoden till att redovisa i övrigt totalresultat från 2013 kommer innebära att pensionsskulden ökar och eget kapital påverkas negativt. Förslag på vidare forskning: Studera hur företagen påverkats av implementeringen av den omarbetade IAS 19. Vad blev det för konsekvenser för företagen vid metodbytet?

Research object – the formation of Lithuanian balance sheet and it’s analysis. Research subject – the balance sheet of Lithuanian enterprises. Research aim – to analyse Lithuanian and international laws, to establish the formation of balance-sheet information, to use it for analysis, and to project the balance sheet. Objectives: 1. To explore and describe the regulation of a balance sheet in Lithuania. 2. To describe the international requirements of a balance sheet. 3. To analyse the information of a balance sheet, according to the data of enterprises. 4. To offer a balance sheet project. Research methods – monograph method, statistical and logical analysis, the comparison method, inquiry. While studying international regulation of balance, Lithuanian and other countries authors science works and periodical literature about the structure and analysis of balance, it was analysed a structure of Lithuanian balances. Also it was analysed a balance information based on three concrete enterprises – “Stumbras”, “Anyksciu vynas” and “Alita”. Also according to the experience of the Lithuanian enterprises was given project of Lithuanian balance.

Auditors review documented financial figures to test for their accuracy and materiality. Lawyers analyze evidential facts and records to build sound legal arguments. These parties work toward a mutual purpose: to present their clients as legitimate and compliant businesses. But what happens when the concrete facts upon which lawyers and auditors base their work are obscured by their inability to see into the future? In other words, how can these professions conjunctively handle potential future obligations brought about by contingent liabilities? This study will attempt to resolve the tensions that emerge between lawyers and auditors when tasked with estimating the likelihood and financial value of contingent liabilities. It considers the strict regulations set forth by the ABA and FASB and how each side might circumvent the guidelines to allow for better collaboration. Addressing a focal point of contention between the legal and financial professions for decades, this study will also look at past attempts at mediating the conflict as well as current proposals to alter the contingent liability disclosure process. Most importantly, it distinguishes itself from prior research by implementing firsthand arguments from professionals in each field to improve the cooperative landscape. Collectively weighing previously attempted solutions, current regulatory barriers, and professional guidance, this study proposes a three-step solution toward initiating reform between lawyers and auditors to enhance the visibility, precision, and ease of disclosing contingent liabilities.

Made available in DSpace on 2014-12-17T14:53:21Z (GMT). No. of bitstreams: 1 CarloABG.pdf: 410026 bytes, checksum: 2170c421a7658f2edddd8cbd24b9d620 (MD5) Previous issue date: 2006-05-19 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior / The search for a sustainable development is result of the exhaustion of the natural resources of the planet that demands globalizated politics with practical of compatible economic development with the protection of the quality of life for the future generations. This work presents a study on the thematic on the environmental liabilities in the organizations with focus in the industry of the oil and the production of oil in land in the state of Rio Grande do Norte. Some types of environmental liabilities are presented, as well as, some estimates techniques. Moreover, this work presents surveys of some variable that stimulate the organizations to implant technologies of reduction of the impacts in the environment as: the environmental legislation, costs, the main impacts of the production of oil in land. On the basis of the bibliographical research and in the identified variable, it was carried a case study with state and municipal technician that act in the sectors of fiscalization (IBAMA-RN and IDEMA-RN) with the objective to deepen the discussion regarding the impacts of the industry of the oil, the effectiveness of the current law, the performance of the institutions the federal level and how to prevent impacts in the environment. It was observed that the environmental liabilities are a little spread subject in the organizations, perhaps to be unknown and of few theoretical referencees at the national level, regarding to the evaluation techniques. At the same time, absentee in the national politics that conducts the oil exploration / A busca por um desenvolvimento sustent?vel ? decorr?ncia do esgotamento dos recursos naturais do planeta que exige uma pol?tica globalizada com pr?ticas de desenvolvimento econ?mico compat?vel com a prote??o da qualidade de vida das gera??es futuras. Este trabalho apresenta um estudo sobre a tem?tica do passivo ambiental nas organiza??es com foco na ind?stria do petr?leo e na produ??o de petr?leo em terra no estado do Rio Grande do Norte. S?o apresentados alguns tipos de passivos ambientais, bem como, algumas t?cnicas de estimativas. Al?m disso, este trabalho apresenta o levantamento feito de algumas vari?veis que impulsionam as organiza??es a implantarem tecnologias de redu??o dos impactos no meio ambiente como: a legisla??o, os custos ambientais, os principais tipos impactos da produ??o de petr?leo em terra. Com base na pesquisa bibliogr?fica e nas vari?veis levantadas, foi realizado um estudo de caso com t?cnicos que atuam nos setores de fiscaliza??o do IBAMA-RN e do IDEMA-RN com o objetivo de aprofundar as discuss?es a respeito dos impactos da ind?stria do petr?leo, da efic?cia da legisla??o vigente, do desempenho das institui??es a n?vel federal, estadual e municipal para evitar impactos no meio ambiente. Observou-se que o passivo ambiental ? um tema pouco difundido nas organiza??es por ser desconhecido e de poucas referencias te?ricas a n?vel nacional quanto ?s t?cnicas de avalia??o. Ao mesmo tempo, ausente na pol?tica nacional que rege a explora??o de petr?leo

The objective of the diploma thesis was to determine the liabilities of an employee and employer for damage caused in the labour-law in connection with the safety and protection in the place of work.

This work provides a basic orientation in matters of taxation of non-residents - natural persons in the Czech Republic. At the beginning are explained the concepts, methods to avoid double taxation, and examines the various categories of income taxation of individuals and also affects the social and health insurance. In the practical part are a questions addressed to the specific practical examples, including file and completing tax return, social security and health insurance reports and other related forms. In conclusion are mentioned the news regarding the taxation of non-natural persons and author´s proposals. The work shows the possibility to limit tax evasion carry out the transition from the system of automatic oneself declaration to the tax international refund system. There are added also useful attachments.

Submitted by José Roque Leite (jose.roque.leite@hotmail.com) on 2018-07-31T18:39:38Z No. of bitstreams: 1 EVIDENCIAÇÃO DE PROVISÕES E PASSIVOS CONTINGENTES (IAS 37CPC 25) v.f..pdf: 1200124 bytes, checksum: e6bef2109619167c168d594de49e67d2 (MD5) / Approved for entry into archive by Simone de Andrade Lopes Pires (simone.lopes@fgv.br) on 2018-08-02T00:21:54Z (GMT) No. of bitstreams: 1 EVIDENCIAÇÃO DE PROVISÕES E PASSIVOS CONTINGENTES (IAS 37CPC 25) v.f..pdf: 1200124 bytes, checksum: e6bef2109619167c168d594de49e67d2 (MD5) / Approved for entry into archive by Suzane Guimarães (suzane.guimaraes@fgv.br) on 2018-08-02T12:58:08Z (GMT) No. of bitstreams: 1 EVIDENCIAÇÃO DE PROVISÕES E PASSIVOS CONTINGENTES (IAS 37CPC 25) v.f..pdf: 1200124 bytes, checksum: e6bef2109619167c168d594de49e67d2 (MD5) / Made available in DSpace on 2018-08-02T12:58:08Z (GMT). No. of bitstreams: 1 EVIDENCIAÇÃO DE PROVISÕES E PASSIVOS CONTINGENTES (IAS 37CPC 25) v.f..pdf: 1200124 bytes, checksum: e6bef2109619167c168d594de49e67d2 (MD5) Previous issue date: 2018-06-25 / Este trabalho compara o nível de atendimento de empresas brasileiras e francesas aos requisitos de divulgação definidos pelo IAS 37/CPC 25 - Provisões, Passivos e Ativos Contingentes. A amostra total foi subdividida em dois grupos: as 50 maiores empresas brasileiras e as 50 maiores empresas francesas (com base no faturamento) com ações negociadas no mercado de balcão norte-americano, sob a forma de American Depositary Receipts (ADRs), e as 50 maiores negociadas apenas em bolsa local. O índice de divulgação foi apurado a partir da leitura dos Balanços e Notas Explicativas do ano fiscal de 2016, com auxílio de um checklist dos itens de divulgação requeridos pela norma. Um primeiro resultado interessante se refere à diferença de comportamento em relação ao provisionamento de contingências: na França cerca de 87% das contingências estão provisionadas, enquanto no Brasil esse montante é de apenas 21%, ou seja, 79% das contingências reportadas nas demonstrações financeiras das empresas brasileiras não são reconhecidas no Balanço, sendo apenas divulgadas em Notas Explicativas. Em relação ao índice de divulgação, os resultados indicaram um nível de divulgação superior das empresas francesas em relação às brasileiras (uma média de 56,0% contra 48,9%, significante a 1%), condizente com a hipótese de que empresas listadas em países mais desenvolvidos economicamente tendem a divulgar mais. Além disso, o comportamento da divulgação entre as empresas francesas se mostrou bem mais condizente com o esperado a partir da literatura: empresas francesas com ADRs negociadas no mercado de balcão norte-americano tendem a divulgar mais que as negociadas apenas no mercado local; empresas maiores tendem a divulgar mais e empresas com maior montante de provisões para contingências também tendem a divulgar mais. Já no Brasil, ao contrário, foram encontradas evidências de um maior índice de divulgação entre as empresas negociadas apenas no mercado local que nas com ADRs no mercado de balcão, além de ter sido encontrada uma fraca correlação entre o índice de divulgação e as duas variáveis quantitativas analisadas: tamanho da empresa e materialidade das contingências provisionadas. / This study compares the compliance level of Brazilian and French companies in relation to the disclosure requirements defined by IAS 37/CPC 25 - Provisions, Contingent Liabilities and Assets. The total sample was subdivided into two groups: the 50 largest Brazilian and French (revenue-based) companies with shares traded on the US over-the-counter market in the form of American Depositary Receipts (ADRs), and the 50 largest traded only in local stock market. The level of disclosure was determined based on the reading of the Balance Sheets and Explanatory Notes for the fiscal year of 2016, with the support of a checklist of the disclosure items required by the standard. A first interesting result refers to the difference in behavior in relation to the provisioning of contingencies: in France, 87% of the contingencies are provisioned, while in Brazil this amount is only 21%, or 79% of the contingencies reported in the financial statements of Brazilian companies are not recognized in the Balance Sheet, but only disclosed in the Explanatory Notes. Regarding to the level of disclosure, the results indicated a higher level of disclosure by the French companies in relation to the Brazilian companies (an average of 56.0% against 48.9%, significant at 1%), consistent with the hypothesis that listed companies in most economically developed countries tend to disclose more. In addition, the behavior of disclosure among French companies proved to be much more consistent with that expected from the literature: French companies with ADRs traded in the US over-the-counter market tend to disclose more than those traded only in the local market; larger companies tend to disclose more and companies with larger amounts of provisions for contingencies also tend to disclose more. In Brazil, on the other hand, evidence of a higher level of disclosure was found among companies traded only in the local market than in ADRs in the over-the-counter market, and a weak correlation was found between the level of disclosure and the two quantitative variables analyzed: size of the company and materiality of the contingencies provisioned.

Made available in DSpace on 2017-07-10T19:23:48Z (GMT). No. of bitstreams: 1 Larissa_ Kummer.pdf: 3836984 bytes, checksum: 1746a7b3c060c75c722565a4bf452739 (MD5) Previous issue date: 2014-02-21 / High concentrations of heavy metals in the soil can affect the sustainability of ecosystems and the health of humans and animals. The metal availability in the environment is related to the characteristics of each element, historical and source of contamination, as well as the properties of each soil. The presence of more than one element is common in contaminated areas and their interaction can affect their behavior in the environment. Researches have been developed to study the behavior of metals in different types of soils and thus help in cases of remediation. In recent years, the soil washing with biosurfactant has been presented as a promising method of remediation with little or no effect on the physico-chemical and microbiological characteristics of the soil, but the costs of obtaining this biosurfactant are still high, because most manufacturers use artificial means for production. Thus, this study had the objective of evaluating the remediation potential of the biosurfactant obtained from the fermentation of cassava water through the action of the bacteria Bacillus subtilis. This biosurfactant was characterized as surfactin, an anionic lipopeptide. Soils of different origins were used, one of them typical of the southwestern state of Paraná and the other from the northwest. The soils were first evaluated according to their potential for adsorption of the elements copper, zinc and lead in monometallic and multimetalic conditions, representing non-competitive and competitive conditions respectively. This evaluation was carried out by tests of adsorption and application of the matematical models of Langmuir and Freündlich. Soils were characterized chemically, physically and mineralogically. After that, it was performed the process of artificial contamination of these soils for application in the experiments of soil washing with biosurfactant in different conditions, having pH and concentration of biosurfactant solution as the main variables. Furthermore, it was also assessed the adsorption s capacity for metals by biosurfactant in liquid medium. The results showed that metals have different behaviors related to the adsorption and desorption to soil and to the biosurfactant. The soil type is also very important for the efficiency of metal removal. The clay soil showed higher adsorption capacity and therefore lower capacity of metal removal when compared to the sandy soil. In general, the soils showed the following sequence of adsorption capacity: Pb > Cu > Zn. The Pb was the element that less desorved by the washing process. It can also be concluded that, when soils are contaminated by more than one element at the same time, its ability to leach is greater than when the element is alone in the medium. This situation occurs because of differences between the competitive processes that take place in the active sites. The washing experiments showed that the biosurfactant was not able to improve the efficiency of removal of metals. The results obtained by the control treatments (only pure water) had very similar values to those that contained biosurfactant. When the wash solution containing the biosurfactant was in high concentrations, decrease in removel efficiency was found in some of the samples. Analysis of high performance liquid chromatography showed that the biosurfactant was adsorbed to soil samples, which is the consequence of not observing the effectiveness of the extractor in the removal of metals. It is notable, however, that the surfactin obtained has the potential to bind to metals, since the tests of adsorption to metals was confirmed by experiments. According to the results obtained, it can be inferred that the surfactin has greater potential for metal removal in liquid media than in solid medium, because of the lower possibility of adsorption. In soil, the results indicated potential use of this biosurfactant as stabilizing of metals in methods of remediation "in situ". / Concentrações elevadas de metais pesados no solo podem afetar a sustentabilidade dos ecossistemas e também a saúde dos seres humanos e animais. A disponibilidade do metal no ambiente está relacionada às características de cada elemento, histórico e fonte de contaminação, bem como às propriedades de cada solo. A presença de mais de um elemento em áreas contaminadas é comum e a interação entre eles pode afetar o seu comportamento no ambiente. Diante do problema, pesquisas vêm sendo realizadas a fim de estudar o comportamento dos metais em diferentes tipos de solos e assim auxiliar nos procesos de remediação. Nos últimos anos, a lavagem do solo com biossurfactante tem sido apresentada como um método promissor de remediação com pequeno ou nenhum efeito sobre as características físico-químicas e microbiológicas do solo, porém os custos de obtenção deste biossurfactante ainda são altos, pois a maioria dos fabricantes utiliza meios artificiais para sua produção. Neste sentido, este trabalho teve como objetivo geral avaliar o potencial de remediação do biossurfactante obtido a partir do bioprocessamento da manipueira pela ação de bactérias Bacillus subtilis. Este biossurfactante foi caracterizado como surfactina, um lipopeptídeo aniônico. Foram utilizados solos de origens distintas, sendo um deles típico da região sudoeste do estado do Paraná e outro da região noroeste. Os solos utilizados foram primeiramente avaliados de acordo com o seu potencial de adsorção dos elementos cobre, zinco e chumbo em condições monometálicas e multimetálicas, representando condições não-competitivas e competitivas, respectivamente. Esta avaliação foi feita por meio de testes de adsorção e aplicação de modelos matemáticos de Langmuir e Freündlich. Os solos foram caracterizados química, física e mineralogicamente. A partir de então realizou-se o processo de contaminação artificial destes solos para posterior aplicação dos experimentos de lavagem com o biossurfactante em diferentes condições, sendo as variáveis pH e concentração da solução de biossurfactante como as principais. Além disso, também foi avaliada a capacidade de adsorção dos metais pelo próprio biossurfactante, em meio líquido. Os resultados mostraram que os metais apresentam comportamentos distintos quanto a adsorção e dessorção ao solo e ao biossurfactante. O tipo de solo também é muito importante para a avaliação da eficiência de remoção de metais. O solo argiloso apresentou maior capacidade de adsorção e consequentemente menor capacidade de remoção dos metais quando comparado ao solo arenoso. De modo geral, os solos apresentaram a seguinte sequência de capacidade de adsorção: Pb > Cu > Zn. O Pb foi o elemento que menos dessorveu pelos processos de lavagem. Foi possível também concluir que quando os solos estão contaminados por mais de um elemento ao mesmo tempo, a capacidade de lixiviar-se é maior do que quando o elemento está sozinho no meio. Esta situação ocorre em virtude dos processos competitivos existentes entre os sítios ativos. Os experimentos de lavagem mostraram que o biossurfactante não foi capaz de melhorar a eficiência de remoção dos metais. Os resultados obtidos pelos tratamentos controle (somente água pura) tiveram valores muito semelhantes aos que continham biossurfactante. Quando a solução de lavagem continha o biossurfactante em altas concentrações, foi encontrada, em algumas amostras, queda na eficiência de remoção. Análises de cromatografia líquida permitiram concluir que o biossurfactante foi adsorvido às amostras de solo, sendo esta a consequência da não observação da eficácia do extrator na remoção dos metais. Cabe ressaltar, entretanto, que a surfactina obtida apresenta potencial de ligar-se aos metais, uma vez que os testes de adsorção desta aos metais foi confirmado pelos experimentos realizados. De acordo com os resultados encontrados, pode-se inferir que a surfactina tem maior potencial de remoção de metais em meio líquido do que em meio sólido, devido a menor possibilidade de adsorção na matriz sólida. Em solo, os resultados indicaram potencial de utilização deste biossurfactante como agente de estabilização dos metais em métodos de remediação in situ .

Submitted by Ana Garcia Checoli (anagchecoli@gmail.com) on 2013-12-06T19:14:09Z No. of bitstreams: 1 Dissertação MPE - ANA CHECOLI V12 FINAL.pdf: 996393 bytes, checksum: a39ec6b8c4c8eb994d442d402e2c1297 (MD5) / Approved for entry into archive by Suzinei Teles Garcia Garcia (suzinei.garcia@fgv.br) on 2013-12-10T17:28:13Z (GMT) No. of bitstreams: 1 Dissertação MPE - ANA CHECOLI V12 FINAL.pdf: 996393 bytes, checksum: a39ec6b8c4c8eb994d442d402e2c1297 (MD5) / Made available in DSpace on 2013-12-10T17:31:31Z (GMT). No. of bitstreams: 1 Dissertação MPE - ANA CHECOLI V12 FINAL.pdf: 996393 bytes, checksum: a39ec6b8c4c8eb994d442d402e2c1297 (MD5) Previous issue date: 2013-12-03 / Commercial banks have as main sources of funds demand deposits, savings and time deposits. These liabilities have daily liquidity, ie, may be withdrawn at any time by their owners. The outcome and risk management of these non-maturing liabilities is a difficult task for financial institutions. This study aims to identify the transfer price of these liabilities, especially for automatic applications. As a result, it´s presented a transfer price for the core and the non-core portion of the automatic applications and also the revenue funding paid by treasury to the commercial channels. The formula used for calculating the transfer price of non-maturing liabilities follows the Central Bank rules, and can be used by any commercial financial institution in Brazil. In order to identify the maturity the Nonmaturation model was applied and transfer price is calculated by the Matched Maturity Funds Transfer Marginal Price ( MMMFTP ) model . / Os bancos comerciais têm como principais fontes de recursos os depósitos à vista, poupança e depósitos a prazo. Estes passivos têm liquidez diária, ou seja, podem ser sacados a qualquer momento por seus titulares. O gerenciamento do resultado e risco destes passivos sem vencimento é uma difícil tarefa para as instituições financeiras. Este estudo busca identificar o preço de transferência destes passivos, em especial das aplicações automáticas. Como resultado, são apresentados preços de transferência para a parcela estável e para a parcela instável das aplicações automáticas e a receita de funding paga pela tesouraria aos canais comerciais . A fórmula utilizada para o cálculo do preço de transferência de passivos sem vencimento considera as regras de exigibilidade do BACEN, e pode ser utilizada por qualquer instituição financeira comercial do Brasil. Para a identificação da maturidade foi utilizado o modelo de Nonmaturation e o preço de transferência é calculado pelo modelo de Matched Maturity Marginal Funds Transfer Price (MMMFTP).

This diploma thesis deals with the deferred tax issue in the context of changing the US GAAP accounting system to IFRS. First of all, it summarizes the theoretical approaches to recognition, measurement and reporting of deferred tax and examines the factors, which could affect its appearance in the individual and consolidated financial statements. Then this diploma thesis focuses on the comparison between the US GAAP and IFRS rules regarding deferred tax accounting. The output of this comparison is demonstrated in a form of analysis table pointing to the fundamental conceptual differences. Next part of the thesis presents the first IFRS adoption issue in relation to IFRS 1, where the effect of the first adoption on the presented deferred tax is accentuated. After all, the findings from the theoretical part of the diploma thesis are applied in the practical example of PJSC LUKOIL, which had to change US GAAP to IFRS in 2014 due to the new legislation requirement. This last part examines the differential attitudes of both accounting systems to deferred tax and presentation and significance of deferred tax at the first IFRS adoption.