This thesis uses data obtained from 335 annual reports of actual companies from ten European countries to quantify the level of material accounting harmony among them. It employs various specifications of the T index and by comparing their outcomes attempts to fi nd the best possible combination of properties desirable for this purpose. The three main problems addressed in this work are; estimating the scope of material harmonisation over time by comparing our results to the previous research, assessing the current extent of material harmony among studied countries, and comparing the situation of Czech and Slovak companies with respect to the rest of the sample. Powered by TCPDF (www.tcpdf.org)

The overall objective of this research was to identify the levels of national and international comparability of BRIC countries companies financial reports. Brazil, Russia, India and China have in common large territories, populations, significant economic growth and important presence in international economics and politics. The global accounting convergence is seen as a process necessary for the proper development of capital markets, can be defined as a procedure applied to increase the comparability of accounting practices adopted by companies. Through a descriptive study about their goals, using the techniques of documentary research and classical content analysis, 298 financial statements prepared between 2006 and 2010 were analyzed, in accordance with IFRS and U.S. GAAP standards locations of the BRIC (CPC, RAS, AS, ASBEs). The study sample consisted of a total of 66 listed companies belonging to the sectors of Oil & Gas, Steel and Mining and Energy. It´s calculated indices of comparability (Index T) national and international developed from Taplin (2004) studies and employed recently by Cairns et al. (2010). The results show a decline in the index of International Index, consolidated the BRIC countries. Compared to the comparability of National Index, China achieved a maximum degree of comparability in all evaluated items, India grew and Brazil and Russia showed a drop in performance indicator. Moreover, the results confirm, for the sample, the size of the companies directly influences the degree of comparability of accounting practices in use. As regards audit firms, the fact that the financial statements were audited by global audit companies, known as the Big Four, was determinant in strengthening the comparability accounting. Finally, concerning the accounting principles used, the companies that use IFRS and U.S. GAAP showed comparable behavior falling within the accounting period. / O objetivo geral da presente pesquisa foi identificar os níveis de comparabilidade internacional e nacional dos relatórios financeiros das empresas oriundas dos países do BRIC. Brasil, Rússia, Índia e China possuem em comum grandes territórios, populações, crescimentos econômicos significativos e presenças importantes na economia e política internacional. A convergência contábil mundial é encarada como um processo necessário para o bom desenvolvimento dos mercados de capitais, podendo ser definida como um procedimento aplicado para o aumento da comparabilidade das práticas contábeis adotadas pelas empresas. Por meio de uma pesquisa descritiva, quanto aos seus objetivos, utilizando-se das técnicas de pesquisa documental e de análise de conteúdo clássica, foram analisadas 298 demonstrações financeiras elaboradas entre os anos de 2006 e 2010, de acordo com os IFRS, USGAAP e normas locais dos BRIC (CPC, RAS, AS, ASBE). A amostra da pesquisa foi composta de um total de 66 empresas listadas pertencentes aos setores de Petróleo e Gás, Siderurgia e Mineração e Energia. Calcularam-se os índices de comparabilidade (T Index) internacional e nacional desenvolvidos a partir dos estudos de Taplin (2004) e empregados, recentemente, por Cairns et al. (2010). Os resultados apontam uma queda do índice de comparabilidade internacional (International Index), consolidado dos países do BRIC. Em relação aos índices de comparabilidade nacional (National Index), a China obteve grau de comparabilidade máximo em todos os itens avaliados, a Índia apresentou crescimento e Brasil e Rússia evidenciaram comportamento de queda no indicador. Além disso, os resultados confirmam, para a amostra, que o tamanho das empresas influi diretamente no grau de comparabilidade das práticas contábeis em uso. Em relação às empresas de auditoria, o fato de as demonstrações financeiras serem auditadas pelas empresas globais de auditoria, conhecidas como Big Four, foi determinante no fortalecimento da comparabilidade contábil. Finalmente, no tocante aos princípios contábeis em uso, as empresas que recorrem ao IFRS e USGAAP revelaram comportamento de queda de comparabilidade contábil dentro do período analisado. / Mestre em Administração

Syfte: Syftet med denna studie var att undersöka om det obligatoriska införandet av IFRS: redovisningsstandarder har ökat redovisningsenhetligheten. Forskningsfråga: Hur förändrades redovisningsenhetligheten i EU efter det obligatoriska införandet av IFRS. Metod: Metoden som används i denna studie är en kvantitativ tvärsnittsstudie med en deduktiv forskningsansats. Inom studien samlades information in från företagens års-eller koncernredovisning. Totalt undersöktes 240 rapporter från 120 olika företag över tre länder: Sverige, Finland och Tyskland. Taplin-metoden/T-index tillämpades efter att all nödvändig data samlats in för att sedan beräkna redovisningsenhetligheten för åren 2002 och 2018. Dessa värden jämfördes och analyserades sedan för att fastställa slutsatser kring den nationella och internationella enhetligheten.  Slutsats: Denna studie kom fram till att redovisningsenhetligheten inom Sverige, Finland och Tyskland ökat sedan det obligatoriska införandet av IFRS 2005. Däremot avvek vissa redovisningsposter från detta. Ökningen av enhetligheten sågs både ur ett nationellt och internationellt redovisningens perspektiv. Det fastställdes även inom denna studie att Sverige och Finlands redovisning låg närmare varandra jämfört med Tyskland. Slutligen presenteras teoretiska bidrag i tron om att en större förståelse skapats kring det obligatoriska införandet av IFRS effekter på redovisningsenhetlighet inom EU, och en större förståelse kring tillämpningen av T-index metoden.

A epidemiologia da saúde bucal dos povos indígenas no Brasil ainda é pouco conhecida. Os dados disponíveis, em geral, são pertinentes às zonas urbanas. As informações sobre a epidemiologia dessas doenças no Parque Indígena do Xingu (PIX) resultam de investigações nas quais foram utilizadas diferentes metodologias de coletas e análises de dados, dificultado assim um adequado panorama epidemiológico. A partir da implantação do Distrito Sanitário Especial Indígena do Xingu (DSEI-Xingu), em 1999, foram realizados três inquéritos epidemiológicos para doenças bucais, baseados na metodologia proposta pela OMS. O presente estudo teve como objetivo analisar a epidemiologia das referidas doenças no PIX, especificamente de quatro aldeias de diferentes etnias, considerando as necessidades assistenciais odontológicas. Para tal, foi realizado um estudo epidemiológico descritivo, utilizando dados secundários colhidos pela equipe do DSEI-Xingu, provenientes de inquéritos realizados em três momentos distintos: 2001, 2003 e 2006. Foram utilizados:o índice CPO-D, para avaliação da experiência de cárie e para aferir a doença periodontal, o índice periodontal comunitário (IPC). A análise dos resultados mostrou que nas aldeias estudadas, o principal problema de saúde bucal é a cárie, atingindo no ano de 2006, 81% da população. Em relação à cárie, nota-se uma queda nas médias do CPO-D para a maioria das faixas etárias no ano de 2006 em relação a 2001 e houve melhora também nos percentuais de pessoas livres de cárie para as idades entre 0 e 19 anos. As médias de ceo-d para o grupo etário de 0 a 3 anos apresentam elevação no período, exceto na aldeia Moigu, que mostrou diminuição de 8,0 em 2001 para 1,8, em 2006. Ao se analisar os componentes do CPO-D e ceo-d, quando comparados os dados obtidos em 2006 e 2001, foi possível verificar que o componente \"cariado\" apresentou redução para a maioria das faixas etárias em todas as aldeias, assim como o aumento dos componentes \"obturados e perdidos\". Observou-se que para a dentição decídua o componente cariado possui grande contribuição no ceo-d em todas as aldeias, variando entre 69% a 86% do índice. Isso traduz dificuldades no acesso dessa população aos serviços odontológicos. O índice IPC mostrou aumento do percentual de pessoas sem doença periodontal em todas as aldeias, queda no percentual de pessoas com algum tipo de bolsa periodontal e cálculo como o principal problema. Em relação às necessidades de tratamento verificou-se que restaurações foram as indicações mais freqüentes e houve um aumento no número de dentes sem nenhuma necessidade. Para a doença periodontal, observou-se que mais de 80% das pessoas acima de 15 anos precisam de tratamento e necessidade de profilaxia; as necessidades por cuidados mais complexos representam apenas 3% . Concluímos que no período de 2001 a 2006,houve uma melhoria nas condições de saúde bucal dessas populações. Uma hipótese explicativa seria a estruturação do programa de saúde bucal nestas áreas. / There is a lack of information about the epidemiology of oral health conditions of the Indian population in Brazil. In general, available data are related to urban regions. Information about the epidemiology of oral health in the Xingu Indian Park (PIX) derive from surveys that employed different methodologies for collecting and analyzing the data, making it difficult to have an adequate picture of the problem. Since the creati of the indian Special Sanitary District of Xingu (DSEIXingu) in 1999, three epidemiologic surveys for oral health were carried out, based on the methodology proposed by the World Health Organization - WHO. The present study analyzed the oral health conditions in four villages of the PIX, considering treatment needs. A descriptive study was performed, using data already collected by surveys carried out by the health team of the DSEI-Xingu, employing the same methodology, in the years 2001, 2003 ead 2006. The DMF-T index was used to avaluate the caries experience, and for periodontal disease, the community periodontal index (CPI). The analisys of the results showed that the main oral health problem in the studied villages was tooth decay, reaching 81% of the population in 2006. In relation to caries, it was observed a decline in the mean of the DMF-T for majority of the age-groups in 2006 in relation to 2001 and an improvement in the proportion of people free of caries for the ages between 0-19 years. The mean of the dmf-t for the 0 to 3 year age-group was higher in 2006, except in the Moigu village, where a decline was observed (from 8.0 in 2001 to 1.8 in 2006). Comparing the DMF-T and dmf-t between 2006 and 2001, it was observed that the component \" decayed\" decreased in most of the age-groups in the four villages, as well as an increase in the component \"filled and missing\". For the deciduous teeth, the component \"decayed\" had greater contribution in the dmft in all the villages. The CPI index showed an increase in the proportionof persons without periodontal disease and a decrease in the proportion of persons with some kind of periodontal pockets in all the villages. Calculus was the main problem. In relation to treatments needs, indication of restoration was the most frequent and there was a increase in the number of teeth without any need. For periodontal disease, more than 80% of the persons aged 15 years or more need treatment and professional tooth cleaning; more complex treatment was required only by 3% of the individuals. We concluded that there was an improvement in the oral health conditions of this population, in the period 2001 to 2006. an explanatory hypothesis for this findings could be the implementation of the strutured oral health program in this region.

A epidemiologia da saúde bucal dos povos indígenas no Brasil ainda é pouco conhecida. Os dados disponíveis, em geral, são pertinentes às zonas urbanas. As informações sobre a epidemiologia dessas doenças no Parque Indígena do Xingu (PIX) resultam de investigações nas quais foram utilizadas diferentes metodologias de coletas e análises de dados, dificultado assim um adequado panorama epidemiológico. A partir da implantação do Distrito Sanitário Especial Indígena do Xingu (DSEI-Xingu), em 1999, foram realizados três inquéritos epidemiológicos para doenças bucais, baseados na metodologia proposta pela OMS. O presente estudo teve como objetivo analisar a epidemiologia das referidas doenças no PIX, especificamente de quatro aldeias de diferentes etnias, considerando as necessidades assistenciais odontológicas. Para tal, foi realizado um estudo epidemiológico descritivo, utilizando dados secundários colhidos pela equipe do DSEI-Xingu, provenientes de inquéritos realizados em três momentos distintos: 2001, 2003 e 2006. Foram utilizados:o índice CPO-D, para avaliação da experiência de cárie e para aferir a doença periodontal, o índice periodontal comunitário (IPC). A análise dos resultados mostrou que nas aldeias estudadas, o principal problema de saúde bucal é a cárie, atingindo no ano de 2006, 81% da população. Em relação à cárie, nota-se uma queda nas médias do CPO-D para a maioria das faixas etárias no ano de 2006 em relação a 2001 e houve melhora também nos percentuais de pessoas livres de cárie para as idades entre 0 e 19 anos. As médias de ceo-d para o grupo etário de 0 a 3 anos apresentam elevação no período, exceto na aldeia Moigu, que mostrou diminuição de 8,0 em 2001 para 1,8, em 2006. Ao se analisar os componentes do CPO-D e ceo-d, quando comparados os dados obtidos em 2006 e 2001, foi possível verificar que o componente \"cariado\" apresentou redução para a maioria das faixas etárias em todas as aldeias, assim como o aumento dos componentes \"obturados e perdidos\". Observou-se que para a dentição decídua o componente cariado possui grande contribuição no ceo-d em todas as aldeias, variando entre 69% a 86% do índice. Isso traduz dificuldades no acesso dessa população aos serviços odontológicos. O índice IPC mostrou aumento do percentual de pessoas sem doença periodontal em todas as aldeias, queda no percentual de pessoas com algum tipo de bolsa periodontal e cálculo como o principal problema. Em relação às necessidades de tratamento verificou-se que restaurações foram as indicações mais freqüentes e houve um aumento no número de dentes sem nenhuma necessidade. Para a doença periodontal, observou-se que mais de 80% das pessoas acima de 15 anos precisam de tratamento e necessidade de profilaxia; as necessidades por cuidados mais complexos representam apenas 3% . Concluímos que no período de 2001 a 2006,houve uma melhoria nas condições de saúde bucal dessas populações. Uma hipótese explicativa seria a estruturação do programa de saúde bucal nestas áreas. / There is a lack of information about the epidemiology of oral health conditions of the Indian population in Brazil. In general, available data are related to urban regions. Information about the epidemiology of oral health in the Xingu Indian Park (PIX) derive from surveys that employed different methodologies for collecting and analyzing the data, making it difficult to have an adequate picture of the problem. Since the creati of the indian Special Sanitary District of Xingu (DSEIXingu) in 1999, three epidemiologic surveys for oral health were carried out, based on the methodology proposed by the World Health Organization - WHO. The present study analyzed the oral health conditions in four villages of the PIX, considering treatment needs. A descriptive study was performed, using data already collected by surveys carried out by the health team of the DSEI-Xingu, employing the same methodology, in the years 2001, 2003 ead 2006. The DMF-T index was used to avaluate the caries experience, and for periodontal disease, the community periodontal index (CPI). The analisys of the results showed that the main oral health problem in the studied villages was tooth decay, reaching 81% of the population in 2006. In relation to caries, it was observed a decline in the mean of the DMF-T for majority of the age-groups in 2006 in relation to 2001 and an improvement in the proportion of people free of caries for the ages between 0-19 years. The mean of the dmf-t for the 0 to 3 year age-group was higher in 2006, except in the Moigu village, where a decline was observed (from 8.0 in 2001 to 1.8 in 2006). Comparing the DMF-T and dmf-t between 2006 and 2001, it was observed that the component \" decayed\" decreased in most of the age-groups in the four villages, as well as an increase in the component \"filled and missing\". For the deciduous teeth, the component \"decayed\" had greater contribution in the dmft in all the villages. The CPI index showed an increase in the proportionof persons without periodontal disease and a decrease in the proportion of persons with some kind of periodontal pockets in all the villages. Calculus was the main problem. In relation to treatments needs, indication of restoration was the most frequent and there was a increase in the number of teeth without any need. For periodontal disease, more than 80% of the persons aged 15 years or more need treatment and professional tooth cleaning; more complex treatment was required only by 3% of the individuals. We concluded that there was an improvement in the oral health conditions of this population, in the period 2001 to 2006. an explanatory hypothesis for this findings could be the implementation of the strutured oral health program in this region.

The transition of the power sector from vertically integrated utility (VIU) to deregulated system has resulted in reshaping of generation, transmission and distribution components. Some of the objectives of restructuring are to ensure a secure and reliable supply of electricity, encourage competition in all segments, sustain future economic and technological growth, etc. There are many challenges that arise in fulfilling these objectives. The thesis addresses some of them related to planning and operational aspects of real and reactive power, covering the following areas: Real power tracing, loss allocation and pricing Reactive power tracing, loss allocation and pricing Power system generation expansion planning Power transfer capability in interregional grids Voltage stability enhancement by improving reactive power margins In deregulated power systems, it has become important to identify the generation and transmission entities responsible in meeting loads. This is done by tracing the power flows through the transmission network. Power tracing is required to assess the extent of network usage by the participants, so as to allocate the transmission losses and charges. Many loss allocation methods are presented in the literature. The loss allocation method implemented in this thesis is a circuit based method. For obtaining the generators contribution towards meeting system loads and transmission losses, an approach of relative electrical distance (RED) between the generation and the load buses, is presented. The method is used to trace both real and reactive power flows. In the case of real power, the generators are the only sources and loads are the only sinks. However, reactive sources and sinks are distributed all along the transmission system. The reactive power sources considered are generators, switchable VAR sources (shunt capacitor banks) and line charging susceptances; and the reactive sinks are shunt reactors and reactive inductive loads. While tracing their flows the actual sources or sinks are to be identified which is obtained after adding reactive injections and absorptions at each bus. If the net value is absorbing, the bus is a reactive sink and if the net value is injecting, the bus is a reactive source. The transmission line charge susceptances contribution to the system’s reactive flows; and its aid extended in reducing the reactive generation at the generator buses is also discussed. A reactive power optimization technique is applied to optimally adjust the reactive controller settings of transformer taps, generator excitations and switched capacitors, so that the available reactive resources can be fully utilized. In the thesis, a methodology for evaluation of real and reactive power load and loss sharing proportions; and cost allocation towards transmission utilization is presented. Due to the ever growing increase in demands; on one hand the existing transmission networks are getting overloaded at some locations and on the other hand, the available generation is becoming insufficient to cater to the additional demand. To handle this problem, generation and transmission expansions become inevitable. Hence, additional public sector units or independent power producers and transmission providers are to be brought in. However in a restructured system, generally there is no central planning for new generation capacity or transmission additions. The reason being, these investments need huge capital and long period of commitment. While making a generation investment decision, expectations concerning future electricity demand, spot market prices, variations of regulatory policies, etc., are the major considerations. The locations, capacities and timing of new power plants are basically at the generation companies’ own discretion. Also, generation companies do not have any obligation to ensure sufficient supply of electricity to meet present and future requirements. Hence, it is a matter of concern as to how adequate generation capacity can be secured in the long run. Optimal siting and sizing of these new generation locations is also an issue of concern. In this thesis a new index called as ‘Tindex’ is proposed, which identifies prospective new generation expansion locations. The index is formulated based on the transmission network information, and it helps in identifying the most suitable new generation expansion locations. To implement this methodology each of the load bus is treated as a generation bus, one at a time, and the maximum generation capacity that can be installed at the location is computed from the approach. This method ensures minimum transmission expansion. Interconnected power systems help in exchanging power from one area to other areas at times of power deficiency in their own area. To enable this, their tieline capability to transfer power has to be sufficient, which is determined using total transfer capability (TTC) computation. TTC is an important index in power markets with large volume of interarea power exchanges and wheeling transactions taking place on an hourly basis. In the thesis, the total transfer capability (TTC) of interconnected tielines, under normal and contingency conditions is evaluated. The contingency cases evaluated are single line contingency, tieline contingency and generator outage. The most critical lines in each zone are identified using Fuzzy set theory. Unified power flow controller (UPFC), a flexible AC transmission system (FACTS) device is incorporated to improve the power transfers under contingency conditions. The best locations for UPFC placement are identified by analysing the power flow results obtained after considering the contingencies. For each of the normal and contingency cases, a base case and a limiting case are formed and the TTC is evaluated. Limiting case is formed by increasing the load in small steps till a point after which bus voltages or line loadings start to violate their stability constraints. To improve the system conditions in the limiting case, reactive power optimization and UPFC installation is carried out. The results reflect the improvement in system conditions and total transfer capability margins. Availability of sufficient generator reactive margins is very essential to ensure system’s voltage stability, without which even minor disturbances may lead to catastrophe. The amount of reactive power margin available in a system determines its proximity to voltage instability under normal and emergency conditions. One way of improving the reactive margin of a synchronous generator, is to reduce the real power generation within its MVA ratings. However this real power reduction will affect the real power contract agreements formed while power trading. The real power contracts are not disturbed and the reactive power margins are improved by optimally adjusting the other available reactive controllers, namely, generator exciter, transformer taps and shunt compensators. To have further control on the reactive flows, UPFC device is incorporated at appropriate locations. The thesis discusses how reactive margins are computed and subsequently improved using a reactive power optimization technique and UPFC. Case studies are carried out on typical sample 6bus, 8bus, 10bus, 16bus, 20bus, IEEE 30bus, IEEE 39bus systems, and reallife equivalents of Indian southern grid 24bus, 72bus, 87bus and 205bus systems to illustrate the proposed approaches.