Thesis (MBA)--Stellenbosch University, 2004. / ENGLISH ABSTRACT: This study examines the extent to which the industrial companies listed in the Johannesburg Securities Exchange complied with the disclosure provisions of the Accounting Standards AC101 when publishing their financial statements for the years 2000 to 2002. This study further evaluates the accuracy of the reporting of the salaries and wages as presented in their Value Added Statements. Published financial statements for the years 2000 to 2002 of more than 160 companies were analysed and evaluated. The study also identifies companies that did not disclose staff costs and directors' emoluments in their financial statements as well as those companies that reported the labour portion of their wealth distribution accurately in their Value Added Statements. / AFRIKAANSE OPSOMMING: Die studie dek die mate waarin genoteerde industriële maatskappye op die Johannesburgse Effektebeurs voldoen het aan die openbaarmakingsvereistes van die Rekeningkundige Standaarde RE101 ten opsigte van hul finansiële state soos van 2000 tot 2002 gepubliseer. Die studie let verder ook op die akkuraatheid van die verslaggewing van salarisse en lone in die Toegevoegdewaardestate. Gepubliseerde finansiële state vir die jare 2000 tot 2002 van meer as 160 maatskappye is ontleed en geëvalueer. Die studie identifiseer ook daardie maatskappye wat nie salariskoste en direkteursvergoeding in hul finansiële state geopenbaar het nie, sowel as diegene wat hul salarisse korrek in die Toegevoegdewaardestate openbaar het.

Chen Chang. / Thesis (M.Phil.)--Chinese University of Hong Kong, 2001. / Includes bibliographical references (leaves 33-34). / Abstracts in English and Chinese.

pt. 1. The mandatory adopton of IFRS and Big4 audits on earnings quality -- pt. 2. The cross-border spillover effect of financial reporting on investment efficiency: evidence from mandatory IFRS adoption -- pt. 3. Discretionary fair value earnings and CEO cash compensation: evidence from continental Europe. / Chen, Chen. / Thesis (Ph.D.)--Chinese University of Hong Kong, 2011. / Includes bibliographical references (leaves 148-157). / Electronic reproduction. Hong Kong : Chinese University of Hong Kong, [2012] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Abstract also in Chinese.

My thesis is focused on the Business Register of Financial Statements of Companies. This thesis is divided into two parts. Firstly, the basic characters of Financial Statements are described, for example the balance sheet, the income statements, the statement of cash flow, audit of the financial statement. Companies must publish their financial statements in the business register. The practical part is focused on the analysis of this obligation. In the end this thesis has been evaluated situation in publication of the financial statements. 50 % of companies published the financial statements in 2010. There are differences in the publication of the financial statements of individual group of companies. For example it is in legal form. The publication of the financial statements for joint stock companies is around 75 %, but the publication of general partnership is only 20 %.

Made available in DSpace on 2016-03-15T19:32:39Z (GMT). No. of bitstreams: 1 Maria Eveline Rodrigues Gomes.pdf: 1787607 bytes, checksum: 35f00ec525f72914532dac03ac84c4c9 (MD5) Previous issue date: 2013-01-30 / After the changes in corporate law with the Law 11.638/2007, the electric power sector, specifically the Power Transmission, had significant changes in the accounting records with respect to both revenue and infrastructure business and as the presentation of the Financial Statements and Corporate Regulatory. This study aimed to examine whether there were changes in the information used as a basis for management decisions by corporate managers Transmission of Electricity after the adoption of the ICPC-01 - Concession, which emerged after the changes in the accounting environment established by Law 11,638 / 2007. The method used was qualitative, about the objectives, the research was exploratory. The sample was composed of 15 transmitters in operation Alupar Investment Group S / A. The analysis of the object of research was conducted through the content of the answers in the questionnaire with 12 questions sent to managers Alupar Investment Group, who work directly with the transmission activity. These questions addressed the issue of managerial decision from the corporate or regulatory accounting information after adoption of ICPC-01-Concession. Therefore, responses were collected from five (05) holding managers and analyzed the contents, which were summarized factors for better understanding of the research object. It turned out that the accounting information requested most frequently for internal decision making are the regulatory and virtually no management decision is taken from corporate information. It was concluded that the adoption of ICPC-01-Concession brought no changes to the Information of the decision making of corporate managers Transmission of Electricity in Brazil, considering that there was no change in the use of information for internal analysis and business decisions and the information used for management decisions continue as before the adoption of the standard, ie, are based on regulatory statements. / Após as mudanças na legislação societária, com a Lei 11.638/2007, o setor de energia elétrica ― mais especificamente a transmissão de energia ― teve alterações significativas nos registros contábeis tanto com relação à Receita e à infraestrutura do negócio e quanto na apresentação das demonstrações Financeiras Societárias e Regulatórias. Este trabalho objetivou analisar se houve alterações nas informações utilizadas como base para tomada de decisões gerenciais pelos gestores das empresas de transmissão de energia elétrica após a adoção da ICPC-01 Contratos de Concessão, que emergiu após as mudanças no ambiente contábil estabelecidas pela Lei 11.638/2007. O método utilizado foi o qualitativo; quanto aos objetivos, a pesquisa foi exploratória. A amostra foi composta por 15 transmissoras em operação do Grupo Alupar Investimento S/A. A análise do objeto de pesquisa foi realizada através do conteúdo das respostas do questionário com 12 perguntas enviadas aos gestores do grupo Alupar Investimento, que trabalham diretamente com a atividade de transmissão. Estas perguntas abordaram a temática da decisão gerencial a partir da informação contábil societária ou regulatória após adoção da ICPC-01-Contratos de Concessão. Para tanto, foram coletadas respostas de cinco (05) gestores da holding e analisados os conteúdos, os quais foram resumidos em fatores para melhor entendimento do objeto de pesquisa. Detectou-se que a informação contábil solicitada com mais frequência para tomada de decisões internas são as regulatórias e que praticamente nenhuma decisão gerencial é tomada a partir das informações societárias. Concluiu-se que a adoção da ICPC-01-Contratos de Concessão não trouxe alterações nas informações para a tomada de decisão dos gestores das empresas de Transmissão de Energia Elétrica do Brasil, considerando-se que não houve mudança no uso da informação para análise interna do negócio e decisões e que as informações utilizadas para decisões gerenciais continuam como antes da adoção da norma, ou seja, têm como base as demonstrações regulatórias.

The thesis deals with Notes to the Financial statements its explanatory ability for users of accounting information. The theoretical part is focused on presentation of the Financial statements and charakteristics of individual statements of the FThe thesis deals with Notes to the Financial statements its explanatory ability for users of accounting information. The theoretical part is focused on presentation of the Financial statements and charakteristics of individual statements of the Financial statements. The indispensable component of this part is the introduction and specification of the amendment to the Act on Accounting and the Implementing Decree for Entrepreneurs. Attention is mainly focused on classification of accounting units, the scope of the financial statements and the method of valuing inventories created by their own activities, Last but not least there is described the structure and the scope of the Notes to the Finacial statements including a commentary of changes based on the amendment to the Act on Accounting. The practical part deals with the analysis of Notes to the Financial statements of manufacturing companies operating in the automotive industry. The result is an appreciation of the reported requirements depending on the classification of accounting unit and the assessment of the content of the Notes based on valid legislation. The main finding is the quntification of supplementary and disposing information in the Notes of the Financial statements and thus, the assessment of the explanatory ability for users of accounting information

The description of the methods which are suitable for the evaluation of the financial position of a company with utilization of processes and instruments of the financial analysis creates the theoretical base of this diploma thesis. There is the description and analysis of the financial statements constructed according to the Czech rules and according to the International financial reporting standards IAS/IFRS. The financial statements present one of the possible resources of information suitable for financial analysis. The instruments, the methods and the processes of the financial analysis are applied for the analysis of the company ČEZ, a.s. in the practical part of this thesis. The analysis should evaluate the history and the present condition of the financial position of this company. In the conclusion of this thesis there is summary of the financial situation of the company ČEZ, a.s. based on the outcomes of the financial analysis.

This thesis deals with notes to the financial statements and their explanatory power. Firstly annual financial statement is presented shortly with other context. Then content of the notes to the financial statements is specified in details together with information how should the notes look to provide satisfactory explanatory power. A survey of the real notes was realized for evaluation of these notes. Information stated in the notes were evaluated and the average number of errors in these notes was found out. In the survey it was found out that three errors you can find in the notes of unaudited companies on the average and that the notes of audited companies are worse than the notes of unaudited companies. The main finding is that you can find errors in the notes to the financial statements and these errors can reduce the explanatory power.

This thesis analyzes the consolidated financial statements for a selected group of companies, through Saarbruck model and financial analysis. The theoretical part deals with the concepts related to the consolidated financial statements and analyzes used to assess the financial situation of enterprises. The following section is on the practical application of theoretical knowledge to the consolidated financial statements, as well as focusing on the comparison of the financial results achieved by the individual companies and groups of companies as a whole. At the end of this work focuses on the final evaluation of the performance and financial position of the group of companies to which the proposals are processed to changes that could in the future lead to an improvement of their situation.

Cette thèse s’intéresse à l’utilisation par le 43ème président des États-Unis, George W. Bush, des déclarations de promulgation, ces documents écrits qui permettent au président américain de donner son opinion sur une loi qu’il vient de promulguer et dans lesquels il peut faire part de sa réticence à faire appliquer certaines des dispositions de la loi en question car il les juge potentiellement inconstitutionnelles, et ce quand bien même il a accepté de promulguer la loi en question. Une telle pratique peut sembler contraire à l’esprit même de la Constitution américaine, qui contraint le président à « veiller à la fidèle exécution des lois » qu’il promulgue sans lui laisser la possibilité de sélectionner au sein desdites lois les disposions qu’il souhaite ou ne souhaite pas voir appliquées.A travers un travail de comparaison des déclarations de promulgation de George W. Bush à celles de ses prédécesseurs à la Maison-Blanche et une analyse de la capacité théorique et pratique de cet outil présidentiel à influer sur le processus d’exécution des lois, on se proposera de démontrer que les déclarations de promulgation sont davantage l’outil rhétorique d’une affirmation des pouvoirs de la présidence visant à renforcer cette dernière sur le long terme qu’un levier d’action immédiate permettant à la présidence de mettre la main sur l’exécution des lois. / This thesis focuses on the use of presidential signing statements by the Bush 43 Administration. Presidential signing statements are written documents that allow the President to give his opinion of a bill he signed into law and to say that even though he willingly signed the law, he does not necessarily plan on executing all of its provisions as he believes some of them to be potentially unconstitutional. Such a behavior may seem problematic constitutionally speaking as the American Constitution forces the President to « faithfully execute the laws » without affording him the opportunity to pick and choose the provisions he wants to execute.Through a comparison with the signing statements of previous presidents as well as an analysis of both the theoretical and practical capacity of presidential signing statements to allow the President to control the execution of the laws, this thesis will describe signing statements as tools of the rhetorical presidency that allow the executive to assert and defend its constitutional prerogatives in order to strengthen them in the long run, rather than weapons of the administrative presidency with an immediate effect on the execution of the laws.