En el presente trabajo de investigación se evalúan todos los aspectos necesarios a tener en cuenta para iniciar un negocio de elaboración y comercialización de mantequilla de maní. Está dirigido a mujeres y hombres del NSE A y B que habiten en las zonas 2, 7 y 8 de Lima Metropolitana, que tengan de 18 años en adelante. La propuesta de valor se basa en los insumos empleados para la elaboración de las mantequillas 100% naturales, que aportan beneficios a la salud y a diferencia de la competencia, no se utiliza preservantes o químicos. Nos aseguramos de mantener una relación cercana con los clientes durante todo el servicio, con la finalidad de fidelizarlos e incrementar la participación de mercado. Se trabajará por medio del canal de venta directa y redes sociales. Para el inicio de las operaciones se realiza una inversión inicial de S/32,220, la cual permitirá adquirir las maquinarias e insumos necesarios para empezar las operaciones. Respecto a la proyección de ventas se realizaron siete experimentos a través de distintas redes sociales (Facebook, Instagram y Tik Tok) y se obtuvieron aprendizajes sobre el producto para lograr cumplir con las expectativas y exigencias del consumidor. Con estos datos se realizó una proyección y análisis de los Estados Financieros. Para el primer año se obtendrá una utilidad neta del 8%, la cual incrementará en 5% para el segundo año, por la mejora en las eficiencias de la capacidad productiva y el incremento de las ventas en 88%. Debido al aumento de la demanda y el cambio en los hábitos de consumo en la población. / "In this research study, we will consider all the necessary aspects to start a business of making and selling peanut butter. Our public target are women and men of the socioeconomic level A and B, who live in zones 2, 7 and 8 of Lima who are 18 years of age or older. Our value proposition is based on the supplies we use to make our peanut butter 100% natural, which provide health benefits for our consumers and different from our competition we don't use preservatives or chemicals. We make sure to maintain a close relationship with our customers though all the service to retain them and increase market share. Our sales channel will be made through direct sales and social networks. To start operations, the actionists will make an investment of S/ 32,220, which will allow to buy the machinery and supplies required to start operations. Sales projections were based on seven experiments we performed through different social networks like Facebook, Instagram and Tik Tok, to obtain learnings about our product. With this data we made projections and analysis of the financial statements. For the first year, we obtain a net profit of 8%, which will increase in 5% for the second year, because of the improvement in the efficiencies of productive capacity and sales will increase in 88%, due to the increase in demand and the change of the feeding habits of the population. / Trabajo de investigación

本論文共一冊，約四萬字，分為六章，十六節。 本論文主要在探討兩大主題： 一經營者特質與企業績效之關係：經營者特質包括年齡、教育程度、工作經驗、獲得 經營權的方式、內外控取向、冒險性、成就動機、權力慾望、經營理念和管理能力等 ；企業績效則包括成長和獲利能力兩項，前者以近三年的平均營業額成長率表示，後 者以近三年的平均稅前淨利率表示。 二經營者特質和經營策略之搭配與企業績效之關係：經營者特質包括內外控取向、冒 險性、成就動機和權力慾望等；經營策略包括穩定、成長和競爭三項，成長又分為市 場滲透、國內市場開發、國外市場開發、產品開發、向前整合、向後整合、合併和多 角化等、競爭則分為成本優勢、差異化和專精等；企業績效的表示方式同前。

Diploma project is based on deferred tax and didactical theory and methods of teaching deferred tax. Project is interested in the essence of deferred income tax and in the principle of its recognition. Part of the project put mind to the timing differences and to the income tax rate. The assesment of the deferred tax liabilities or deferred tax assets took part of the project as well. Then the didactical principles are mentioned and the didactical analysis are accomplished. Also the analysis of the course books are done.

Thesis (MBA.) -- University of Limpopo, 2019 / This research examines the effect of human capital investment on the firm’s performance in South African companies. This research is important given that the human asset has been proven to be one of the most important assets in the organisation and therefore this research set out to examine whether human assets actually contribute to the performance of the firm in the Johannesburg Stock Exchange Social Responsible index (SRI). Therefore the objective of this research was to examine the relationship between human capital investment and firm performance in terms of sales turnover, share price and net profit. Secondary data on human capital investment and companies’ performance (sales turnover, net profit and share price) were collected from integrated report archives of the 28 best performing companies in the JSE SRI Index for the six years from 2010 to 2015. The theoretical foundation was on the human capital theory and related previous literature. The research adopted a quantitative paradigm and applied the regression statistics, which were analysed with the aid of the excel software. Findings from the regression analysis indicate p value of 0.04 for HCI and sales turnover, p value of 0.69 for HCI and the share price and p value of 0.16 for HCI and net profit. This therefore, means that, within the sample of companies, there is a significant relationship between human capital investment and sales turnover of firms and no significant relationship between human capital investment and share price, and net profit of companies. This finding indicates that the result may change from negative to positive with a longer period of data. Over the long term companies that invest in HC would experience profitability (within a range of 10 to 13 years) (Blundell et al, 1999).This means that future research should use a longer period of data and include more companies outside of the JSE SRI Index companies. The research recommends that there is a need for companies to invest in human capital to improve companies’ performance and to win customers’ confidence.

１．主題說明 財務報導的目在協助使用者擬定明智的決策。隨著社會、經濟環境的變遷，使用者對 資訊的需冬日切，鑑於資的時效性，期中財務報導的地位愈形重要。本論文的研究目 的，即針對期中財務報表的預測功能及其相關問題，作一探詩。 ２．研究方法 本研究於實證方面，採郵寄問卷的方式，受試者有證券投資分析人員、財務經理，及 銀行經理等。由受試者分析問卷所列的公司財務報表資料後，預測其稅前純益。實證 目的在驗證：（１）提供期中財務報表（分別為一季、二季、三季）與僅提供年報， 在預測當年度稅前純益的準確度上，有無顯著差異；（２）提供期中財務報表與僅提 供年報，在預測次年度同季稅前純益的準確度上，有無顯著差異。 ３．結果 實證分析結果顯示：不論在預測當年度稅前純益或次年度同季稅前純益時提供期中財 務報表與提供年報，在預測的準確度上，皆有顯著差異。

本論文共一冊，約五萬字，分為五章十五節。 第一章緒論： 一、研究動機：重要性之準則建立，忽視了會計師之重要性決策負有風險，欲對會計 師之風險態度，規模大小及職位高低，對判斷決策之影響做一研究。 二、研究目的：研究個人間、事務所間之重要性鄰斷的一致性，且對風險態度加以衡 量及分析事務所間之一致性，驗證Deangelo之理論，以經濟觀點檢查審計判斷行為。 三、研究方法：以問卷為測試工具，以會計師務所之審計人員為對象。 四、研究限制：效用理論下最大化效用值之假設。問題限於假設性的有價證券，或有 事項。 五、定義名詞：風險追求者，風險中立者，風險迴避者，重要性。效用為個人偏好程 度之衡量。 六、假設：規模大小、職位高低，風險態度均會影響重要性及揭露判斷之行為。 第二章理論與假設： 一、理論：分為重要性之實證研究。專業性之判斷及規模大小，職位高低和風險態度 對重要性判斷方面之研究。 二、假設：同前一章第六節。 第三章研究方法： 一、受試者，將事務所分為大、中、小三層，將事務所之會計人員分為高、低兩層， 大事務抽出六家，按職位兩層各抽出六人，其化中、小事務所抽出十二家，各層次職 位均抽出十二人，總共之受試者有六十人。 二、風險態度之衡量：以效用理論之觀點來衡量，設計競局方式來衡量風險態度。 第四章研究結果： 分析重要程度與揭露間之相關，分析規模、職位、風險態度二項自變數是否顯著，分 析淨利百分比，絕對金額顯著否。 第五章結論與建議： 訂定審計政策準則、訓練人員、執行同業覆核。

Thesis (MBA.) -- University of Limpopo, 2016 / This paper evaluated the relationship between the Chief Executive Officer’s gender and firm performance. This study was conducted by evaluating the differential effect of CEO’s gender and sales turnover, share price and net profit. The study was deemed necessary because related researches in South Africa did not address the relationship between gender and variables such as turnover, share price and net profit. Hence this research focuses on the evaluation of the differential effect between CEO's gender and the corporate turnover, share price and net profit. The methodological approach used in this study was the quantitative approach. Data were collected from the archives of Socially Responsible Investing Index companies in the JSE. The T-test of difference was applied for data analysis of sixteen (16) selected companies. Three specific objectives were examined as follows: (1) To evaluate the relationship between the CEO's gender and company turnover (2) To assess the relationship, the CEO's gender and share price (3) To examine the relationship between the CEO's gender and net profit. Findings from the statistical analysis revealed that there is no significant relationship between CEO gender and sales turnover. It was further identified that no relationship exists between CEO gender and share price. It was also discovered that there is no differential effect between CEO gender and net profit. Findings from statistical analysis revealed that P-Value was greater than 5 percent indicating that there was no significant relationship between CEO gender and sales turnover, share price and net profit. This means that within the companies examined, CEO gender had no influence on sales turnover, share price and net profit. Based on the findings above, women CEOs can perform as well as the men CEOs. Therefore, women should be afforded the CEO’s positions as their presence have no negative effect on firm performance. Key words: CEO gender, firm performance, sales turnover, share price, net profit, JSE listed companies, corporate profitability, shareholder value and gender stereotyping.

Thesis (MBA.) -- University of Limpopo, 2019 / This study examined whether the presence of women in top management positions affects firms‘ performance. This study became necessary given that, whilst there is a growing call for gender equity in top managerial positions, many companies are still hesitant, as some trust that the presence of women in top management positions might weaken their market value. The main purpose of this research was to analyse the link between women in top management positions and net profit, sales turnover and share price. Secondary data on women in top management positions and companies‘ performance were collected from integrated report archives of twenty-nine (29) companies listed in the FTSE/JSE Responsible index for six years, 2010 to 2015. This study was theoretically inclined on the Resource Based Theory and related current literature. A quantitative research design was adopted. Regression statistics utilizing the Excel Spreadsheet software was used for data analysis. Findings from the statistical analysis disclosed the following: within the twenty-nine (29) companies examined, firstly, existing positive relationship between women in top management and net profit, although not significant. Secondly, there was a negative relationship between women in top management and sales turnover. Thirdly, there was a positive relationship between women in top management and share price, although not significant. The research implication and contribution are that companies that encourage women to ascend management positions may not necessarily lose market value and net profit as feared by some companies around the world. In addition, the study recommends that women in top management should have a deputy that works closely with them such that when they take family leave, these deputies will function without company performance, such as sales, dropping its value. The findings provide further research agenda on the linkage between women in top management positions, net profit, sales turnover and share price using a larger sample of companies across industries.

In statistical methodology of analyzing data, two of the most commonly used techniques are classification and regression modeling. As scientific technology progresses rapidly, complex data often occurs and requires novel classification and regression modeling methodologies according to the data structure. In this dissertation, I mainly focus on developing a few approaches for analyzing the data with complex structures. Classification problems commonly occur in many areas such as biomedical, marketing, sociology and image recognition. Among various classification methods, linear classifiers have been widely used because of computational advantages, ease of implementation and interpretation compared with non-linear classifiers. Specifically, linear discriminant analysis (LDA) is one of the most important methods in the family of linear classifiers. For high dimensional data with number of variables p larger than the number of observations n occurs more frequently, it calls for advanced classification techniques. In Chapter 2, I proposed a novel sparse LDA method which generalizes LDA through a regularized approach for the two-class classification problem. The proposed method can obtain an accurate classification accuracy with attractive computation, which is suitable for high dimensional data with p>n. In Chapter 3, I deal with the classification when the data complexity lies in the non-random missing responses in the training data set. Appropriate classification method needs to be developed accordingly. Specifically, I considered the "reject inference problem'' for the application of fraud detection for online business. For online business, to prevent fraud transactions, suspicious transactions are rejected with unknown fraud status, yielding a training data with selective missing response. A two-stage modeling approach using logistic regression is proposed to enhance the efficiency and accuracy of fraud detection. Besides the classification problem, data from designed experiments in scientific areas often have complex structures. Many experiments are conducted with multiple variance sources. To increase the accuracy of the statistical modeling, the model need to be able to accommodate more than one error terms. In Chapter 4, I propose a variance component mixed model for a nano material experiment data to address the between group, within group and within subject variance components into a single model. To adjust possible systematic error introduced during the experiment, adjustment terms can be added. Specifically a group adaptive forward and backward selection (GFoBa) procedure is designed to select the significant adjustment terms. / Ph. D.

The graduation thesis is primaly focused on problems of specialities of accountancy in joint-stock company in Czech republic. Between these specialities we comprise increases and decreases in the registered capital and distribution of income or payment of loss. The subject of this thesis is the application of accounting, tax and legal enactments on joint-stock company.