Made available in DSpace on 2016-04-25T18:39:35Z (GMT). No. of bitstreams: 1 Dalgi Sequeira Santos.pdf: 459515 bytes, checksum: 067388b08d48c23b142f655159808db8 (MD5) Previous issue date: 2010-11-12 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The objective of this study is to check compliance of the depreciation rates used by the companies, in conformity with the explanatory notes of property, plant and equipment included in their annual reports, with the concept of depreciation described in the Accounting Theory. The depreciation rates suggested by the Brazilian income tax regulation were utilized to compare the depreciation rates used in the balance sheets published. Based on this objective, three questions were raised: (i) is the accounting standard effective in Brazil, as regards depreciation rate, in accordance with the Accounting Theory?; (ii) is the accounting practice followed by the companies, with regard to depreciation rate, consistent with the definitions of the standard?; and (iii) did the new accounting legislation lead to the adoption of depreciation rates different from those recommended by the Tax Authorities? In order to obtain answers to the questions above, three hypotheses were corroborated, namely: (i) I the Brazilian accounting standard is in conformity with the Accounting Theory as regards the concepts of useful life of assets; (ii) II assets submitted to different conditions and systems to explore their benefits will have various economic useful lives. However, in hypothesis III, it is expected that, according to hypotheses I and II, and considering the definition of useful life of assets given by the Accounting Theory, the depreciation rates used be determined in accordance with the useful life of the asset and, therefore, be different, depending on their use and lines of business. Accordingly, for the same asset different depreciation rates will be used in different businesses, which means that not always the depreciation suggested by the Tax Authorities can be adopted as a rule. That hypothesis was refuted, based on the empirical surveys. The research adopted three methods to obtain the necessary information and data: (i) bibliographic research for the theoretical basis; (ii) documental research for surveying the standards in effect; and (iii) empirical research for surveying the data in primary sources / O objetivo deste estudo é verificar a aderência das taxas de depreciação utilizadas pelas empresas, conforme as notas explicativas de ativo imobilizado contidas em seus relatórios anuais, com o conceito de depreciação da Teoria da Contabilidade. Para comparação das taxas de depreciação utilizadas nos balanços publicados, utilizaram-se as taxas de depreciação sugeridas pela legislação brasileira de imposto de renda. Com base neste objetivo, foram levantadas três questões: (i) a norma contábil vigente no Brasil, no tocante à taxa de depreciação, está de acordo com a Teoria Contábil?; (ii) a prática contábil observada nas empresas, no tocante à taxa de depreciação, está coerente com as definições da norma?; e (iii) a nova legislação contábil levou à adoção de taxas de depreciação diferentes das recomendadas pelo Fisco? A fim de obter as respostas às questões anteriores, três hipóteses foram corroboradas, a saber: (i) I a norma brasileira de contabilidade está alinhada com a Teoria da Contabilidade no que se refere aos conceitos de vida útil do ativo; (ii) II ativos submetidos a diferentes condições e regimes de exploração de seus benefícios terão diversas vidas útil-econômicas. No entanto, na hipótese III, espera-se que, de acordo com as hipóteses I e II e considerando a definição de vida útil do ativo dada pela Teoria da Contabilidade, as taxas de depreciação utilizadas sejam estipuladas segundo a vida útil-econômica do ativo e, dessa forma, sejam diferentes conforme seu uso e em diversos ramos de negócios. Assim, para um mesmo ativo, diferentes taxas de depreciação serão utilizadas em negócios diversos, afastando-se da depreciação sugerida pelo Fisco. A referida hipótese foi refutada com base nos levantamentos empíricos. A pesquisa foi empreendida com a utilização de três métodos para obter as informações e os dados necessários: (i) pesquisa bibliográfica para a base teórica; (ii) pesquisa documental para o levantamento das normas vigentes; e (iii) pesquisa empírica para o levantamento dos dados em fonte primária

The main goal of this Diploma´s Thesis is to make a model for calculation of water and sewer rates for the company Vodovody a kanalizace Náchod, a.s. when sticking to the set criteria both from the side of VaK Náchod, a.s. and law regulations. Based on the theoretical part an analysis of customer sensitivity to the price changes using the data for last 20 years follows. Findings from the first two parts are used in risk analysis in next part. The created model calculates the water and sewer rates based on the information from the company accounting system in the way to generate sufficient financial resources to fulfill the renovation plan of infrastructural property plant and equipment and to transfer given amount to the company funds. In addition, the model monitors whether the legal condition of maximal allowable increase of profit per m3 is met. In the customer sensitivity to the price changes part the price elasticity of demand for water and sewer rates is calculated based on the data from 1995 to 2015. The assumption of inelastic demand is confirmed. Risk analysis part is deals with potential risk regarding the demand and prices. Potential impacts for the most significant risk are quantified. The analysis uses knowledge gained in the first two parts. It was confirmed that potential risks are exiting but do not have any significant impact on the going concern of VaK Náchod, a.s. The created model has been already used for the calculation of prices for the year 2017. Customer sensitivity analysis to the price changes and link to the potential risks is an additional information for VaK Náchod, a.s. which validates that nowadays, there are no significant threats which could affect the demand and water and sewer rates significantly.

The thesis titled Biogas Plant Pikárec deals with the building technology preparation and implementation of the construction. Construction of a biogas plant consists of six main buildings which will be implemented in the area of agricultural cooperatives during its operation. All buildings will be designed as reinforced concrete. The aim of the thesis is the design time, financial and material resources to ensure the smooth progress of construction.

The diploma thesis focuses on comparison of selected economic phenomenon in various accounting systems. Examined systems are IFRS, US GAAP and Czech accounting legislation. Thesis examines long-lived assets (Property, Plant and Equipment), leasing and accruals. It contains a comparison of reporting rules of these accounting areas and the assessment of impacts caused by the different approaches of the examined systems.