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Recent developments in the breeding of higher-value wildlife have seen the emergence of an alternative investment opportunity being offered to potential investors. Through this opportunity, investors can enter a lucrative market which has proven to date to be a highly profitable alternative, generating even higher than above average returns. The objective of this study can be summarized as three-fold: to determine whether higher-value wildlife can be considered as an investment alternative, to contextualize higher-value wildlife as an investment alternative and finally to establish guidelines for investment in this new asset class by means of a case study approach and the analysis of the methodology of two ranchers/investment providers offering higher-value wildlife as an investment opportunity. As this investment initiative continues to develop and new investment opportunities arise, the need for contextualization and analysis of investments in higher-value wildlife, based on sound financial management principles, is becoming more apparent. In order to address this need for contextualization, a literature review is undertaken where the background of higher-value wildlife is discussed. However, contextualization of a new asset class cannot be completed in isolation. The nature of investments is analysed, followed by a discussion of the most commonly used investment options and techniques utilized in investment analysis. However, contextualization of a new asset class based purely on literature, would disregard the practical application that is utilized within the higher-value wildlife investment sector. Therefore an industry relevant context is presented by analysing the practices and methodology employed by two ranchers/investment providers who offer higher-value wildlife as an investment option. In order to validate investment in higher-value wildlife and factually classify the economic activity as an investment alternative, a set of criteria and characteristics are established. Based on a literature review regarding the nature of investments, the conclusion is made that higher-value wildlife is a valid tangible alternative investment option, adhering to investment principles such as risk and return. Through the analyses of information gathered by means of two case studies, the theory and criteria is applied and further conclusions are drawn in order to establish guidelines for investment in the higher-value wildlife industry. This is done by an analysis of the business model and the modus operandi of the case studies. The advantages and inherent disadvantages regarding the manner in which the case studies approach higher-value wildlife investment is highlighted. By incorporating and analysing the information gathered (by means of semi-structured interviews and literature reviews) conclusions are drawn which could provide information and guidelines for potential future investors. As stated, this research is based on a case study approach, whereby specific industry insights are gained from established high-value wildlife ranchers/investment providers. The investment principles discussed in the literature review are applied to each case study for a comprehensive analysis of investment in higher-value wildlife. This acts as an important aid in the contextualization of higher-value wildlife as a viable investment alternative within the broader investment landscape. Creating context and establishing the validity of a new asset class of investments is of utmost importance. This study aims to address the above and provide guidelines for future investment by analysing higher-value wildlife as an investment alternative. / MCom (Management Accountancy), North-West University, Potchefstroom Campus, 2015

Recent developments in the breeding of higher-value wildlife have seen the emergence of an alternative investment opportunity being offered to potential investors. Through this opportunity, investors can enter a lucrative market which has proven to date to be a highly profitable alternative, generating even higher than above average returns. The objective of this study can be summarized as three-fold: to determine whether higher-value wildlife can be considered as an investment alternative, to contextualize higher-value wildlife as an investment alternative and finally to establish guidelines for investment in this new asset class by means of a case study approach and the analysis of the methodology of two ranchers/investment providers offering higher-value wildlife as an investment opportunity. As this investment initiative continues to develop and new investment opportunities arise, the need for contextualization and analysis of investments in higher-value wildlife, based on sound financial management principles, is becoming more apparent. In order to address this need for contextualization, a literature review is undertaken where the background of higher-value wildlife is discussed. However, contextualization of a new asset class cannot be completed in isolation. The nature of investments is analysed, followed by a discussion of the most commonly used investment options and techniques utilized in investment analysis. However, contextualization of a new asset class based purely on literature, would disregard the practical application that is utilized within the higher-value wildlife investment sector. Therefore an industry relevant context is presented by analysing the practices and methodology employed by two ranchers/investment providers who offer higher-value wildlife as an investment option. In order to validate investment in higher-value wildlife and factually classify the economic activity as an investment alternative, a set of criteria and characteristics are established. Based on a literature review regarding the nature of investments, the conclusion is made that higher-value wildlife is a valid tangible alternative investment option, adhering to investment principles such as risk and return. Through the analyses of information gathered by means of two case studies, the theory and criteria is applied and further conclusions are drawn in order to establish guidelines for investment in the higher-value wildlife industry. This is done by an analysis of the business model and the modus operandi of the case studies. The advantages and inherent disadvantages regarding the manner in which the case studies approach higher-value wildlife investment is highlighted. By incorporating and analysing the information gathered (by means of semi-structured interviews and literature reviews) conclusions are drawn which could provide information and guidelines for potential future investors. As stated, this research is based on a case study approach, whereby specific industry insights are gained from established high-value wildlife ranchers/investment providers. The investment principles discussed in the literature review are applied to each case study for a comprehensive analysis of investment in higher-value wildlife. This acts as an important aid in the contextualization of higher-value wildlife as a viable investment alternative within the broader investment landscape. Creating context and establishing the validity of a new asset class of investments is of utmost importance. This study aims to address the above and provide guidelines for future investment by analysing higher-value wildlife as an investment alternative. / MCom (Management Accountancy), North-West University, Potchefstroom Campus, 2015

Title:                                   Swedish companies and Russia just changed their                                            relationship status to “It is complicated” ­- A multi-case study about how Swedish B2B companies change commitments towards the turbulent Russian market to remain resilient                     Authors:                             Hannes von Dahn & Viktor Jakobsson   Supervisor:                        Niklas Åkerman   Examiner:                           Susanne Sandberg   Course:                              Business Administration III - Degree Project with specialization in International Business (Bachelor)   Problem:                            The sanctions against Russia and the decline of the oil price have created a complex situation. As a result of this the Swedish export dropped with 50% in just one year. This calls for research concerning how Swedish companies, changes their commitments in order to remain resilient on the turbulent Russian market.   Purpose:                             This study intends to study how Swedish B2B companies change their commitments concerning tangible resources, intangible resources and operation mode, to remain resilient in the Russian market.   Research Question:            How do Swedish B2B companies change commitments to remain resilient in the turbulent Russian market?   Methodology:                    This is a qualitative study, which is following a deductive approach. The research is a multi-case study consisting of four case companies.   Conclusion:                        Swedish B2B companies change their commitments to remain resilient in the turbulent Russian market. The result of this study shows that intangible commitments are both increased and decreased. Tangible commitments meanwhile, are decreased or put on hold, while changes concerning operation modes required less uncertain futures before being conducted.

Musik-applikationen c3n play används på surfplattor och mobiltelefoner som har den kapacitiva pekskärmstypen. I dagsläget kan musik-applikationen enbart styras med fingrarna. Spelpjäser, utvecklades för att målgruppen skulle kunna kombinera fingerinmatning med något fysiskt och för att underlätta spelandet. En konvergerande produktutvecklingsprocess innefattande faser och aktiviteter tillämpades. Inledningsvis genomfördes en detaljerad informationsinsamling som grund för det fortsatta arbetet. Analys av konkurrenternas produkter och en benchmarking implementerades, för att både identifiera kraven som ställts på produkten och upprätta en kravspecifikation. Spelpjäsen delades in i tre delar: formen på hela spelpjäsen, mönster som gör att användarna kan identifiera varje spelpjäs och mönster på undersidan som programvaran kunde identifiera. Därefter genererades flera idéer på formen av spelpjäsen, vilka utvärderades med hänsyn till de uppsatta kraven. Idéer som ansågs uppfylla kraven bäst gick vidare till konceptgenereringsfasen, där fem olika förslag kunde visualiseras i skisser och CAD-modeller (Computer Aidid Design). Koncepten utvärderades och förbättrades för att tillfredsställa användarnas behov och förväntningar. Det slutliga konceptet på formen gjordes i fyra olika varianter, vilka framställdes som prototyper för vidare test av målgruppen. Konceptlösningar på spelpjäsens identifieringsmönster av användaren analyserades för att passa in i c3n play-användargränssnitten. Tekniken för att identifiera spelpjäsen mot den kapacitiva pekskärmstypen utvecklades via tester, där avstånd och vinklar på kontaktpunkterna bestämdes. Viktiga produktutvecklingsverktyg implementerades för att säkerställa såväl spelpjäsernas hållbarhet som miljövänlighet, med hänsyn till produktlivscykel, tillverkning, montering och tillförlitlighet samt kostnadsmedvetenhet. Därefter valdes lämpliga material samt en lämplig tillverkningsmetod. Detta resulterade i en produktfamilj bestående av åtta stycken spelpjäser som ändrar på var sin funktion i c3n play-applikationen. En spelpjäs som förändrar amplitud, resonans, högtpassfilter, lågt-passfilter, delay, zoom + pan, kompression och feedback. / The application c3n play can be used on tablets and mobile phones that have capacitive multi touchscreens. The application can only be controlled by using the finger input. Tangible user interface was developed so the target group can use something physically “checkers” in a combination with the finger input. A product development process comprising phases and activities was implemented. Initially a detailed information collection were conducted and used as underlying to the continued work. Competitors’ products were analyzed and a benchmarking was implemented to identify user needs and to be able to make a target specification. Checkers was divided in three parts, shape of the whole checker, pattern so users can identify every checker and a pattern on the bottom so the software can identify the checkers on the screen. After that ideas were generated and the shape of the checker was evaluated. Ideas that was considered to meet the user needs went on to concept generation phase, where five different proposals was visualized in sketches and CAD (Computer Aided Design) - models. Concepts was evaluated and improved to satisfy customer needs and expectations. Final concept of the shape was developed into four different variants that was prepared as prototypes for further testing by target group. Concept solutions on identification pattern was analyzed to fit c3n play user interface. Technology to identify the checker against capacitive screen was developed by tests. Where distance and angles of contact points was determined. Important product development tools was implemented to ensure the checkers sustainability. With respect to the product life cycle, environment, manufacturing, assembly, reliability and cost consciousness. Suitable materials and manufacturing method was then chosen. Resulted in a product family consisted of eight different checkers. Each checker can change a different function in the c3n play-application. Amplitude, Resonance, Highpassfilter, Low-passfilter, Delay, Zoom + Pan, Compression and Feedback.

Capital improvement from the income tax viewpoint This work focuses on the analysis of the current legislation of capital improvement and it's interpretation by the professional public is presented, from both the view of the tax advisers and financial management. The legislation and its interpretation are evaluated and, if necessary, revisions are proposed. To attain this goal I had chosen the linguistic, historically teleological and comparative interpretation methods. At first, I focused on the definition of capital improvement and individual terms connected with it and their historical evolution. Also mentioned is the legislation tied to the accounting and here can be found the pitfalls, which the legal differences with the tax legislation can bring. Furthermore I examined depreciation of capital improvement using both linear and accelerated methods and I compared the processes with the situation without the capital improvement. Another field closely connected with depreciation and which I focused on next, was the capital improvement of foreign property. Here I outlined the latest progress by novelization of the legislation and by use of Coordination committees with the Chamber of tax Advisers. Using the comparative interpretation method I compared the Czech and Slovak legislation of the...

Os negócios evoluem cada vez mais aceleradamente. Essa expansão está representada pela predisposta valoração de ativos intangíveis em função dos ativos físicos. Mas a principal razão para a avaliação dos intangíveis talvez seja a gestão estratégica desses ativos. Tal desafio levou estudiosos a calcular e a mensurar o valor dos diferentes tipos de ativos intangíveis de uma entidade. Com isso, este trabalho passa a questionar-se sobre quais são os principais métodos de avaliação econômica de ativos intangíveis. Para tanto, o objetivo geral é estudar a mensuração dos ativos intangíveis e seu papel no meio empresarial. O estudo do ativo intangível torna-se fundamental dentro do atual cenário econômico mundial, vista a notória diferença entre o patrimônio contábil e o valor de mercado das empresas. A contabilidade vem se aprofundando, nas últimas décadas, no estudo do ativo intangível. Estudiosos, contadores e investidores têm buscado métodos de incorporar e divulgar, nas demonstrações financeiras, os ativos intangíveis das empresas. A pesquisa divide-se em definição de ativos; referencial teórico relativo aos ativos intangíveis e identificação e análise dos principais métodos de mensuração de ativos intangíveis. / Business is developing faster and faster these days. This expansion is represented by the predisposed valuation of intangible assets in terms of physical assets. But the main reason for the evaluation of intangible assets may be the strategic management of these assets. This challenge made scholars calculate and measure the value of different types of intangible assets of a company. Consequently, the objective of this work is to pose the question: what are the principal methods of economic valuation of intangible assets? The overall goal of this work is to study the measurement of intangible assets and their role in business. The study of intangible assets becomes crucial in the current global economic scenario, given the striking difference between the equity accounting and the market value of companies. In recent decades, accounting has been gathering strength in the study of intangible assets. Scholars, accountants and investors have sought methods to incorporate and report in the financial statements, the intangible assets of companies. The research has two aims: to define the assets, the theoretical framework related to the intangible assets and to identify and analyze the main methods of measurement of intangible assets.

The thesis is focused on accounting of tangible fixed assets from the perspective of Czech accounting standards. The aim is to describe accounting for acquisition, usage and disposal of tangible fixed assets. The thesis also analyzes different kinds of tangible fixed assets valuation and depreciation. Theoretical knowledge is applied to accounting of tangible fixed assets by Bohemia Asfalt, Ltd.

Since 2005, all companies quoted at European stock exchange are obligated to report their financial statements under IFRS. As the Czech companies primarily issue their financial statements under Czech acounting standards, the bookeeping under both accounting system raise the necessity of knowledge of mutual differences. The object of this work is to bring the attention to the accounting area of tangible and intangible assets from the point of view of both systems.

O objetivo deste trabalho é discutir (des)igualdades entre escolas de duas regiões administrativas do Distrito Federal, tendo como base o custo-aluno e as condições tangíveis de oferta educacional. Custo-aluno é definido como o conjunto de recursos materiais e humanos objetivamente calculados. Condições tangíveis de oferta educacional é definida como o conjunto de recursos materiais e humanos subjetivamente manifestados em sua existência real no cotidiano da escola. A amostra é composta de doze escolas públicas de educação básica (educação infantil; séries iniciais do ensino fundamental; séries finais do ensino fundamental; ensino médio; e educação especial), sendo seis da Região Administrativa de Brasília (RA-Brasília) e seis da Região Administrativa da Samambaia (RA-Samamambaia). Dados foram também coletados de mais duas escolas diferentes, localizadas na RA-Brasília e tidas como custo-adicional à escola (CAE), a saber: Centro de Línguas de Brasília (CLB) e Escola-Parque de Brasília (EPB). Itens de custo incluídos na pesquisa: salário de pessoal (docente e não-docente); material de consumo; material permanente; outros insumos (serviços de terceiros; água/esgoto; energia elétrica; telefone; internet banda larga; e gás GLP); prédio; e terreno. Os dados de salário de pessoal e material permanente foram coletados em cada escola e os demais por meio de documentos oficiais (portarias da Secretaria de Estado de Educação do Distrito Federal; Carta Tributária do Distrito Federal de 2008; relatórios orçamentários de obras de escolas novas). Esta investigação ainda coletou dados por intermédio de observações semi-estruturadas e muitas conversas informais com docentes, não-docentes, alunos e pais de todas as escolas que compõem a amostra de pesquisa. O texto está organizado em cinco capítulos. O primeiro apresenta o conceito de custo e dos vários termos que a ele estão relacionados. O segundo capítulo é referente a uma revisão de literatura sobre custo-aluno no Brasil, no Distrito Federal e nos Estados Unidos da América, em que informações básicas de cada um dos trabalhos são apresentadas, tais como: título; autor(es); tipo de documento (relatório de pesquisa; livro; artigo; dissertação; tese; monografia, etc.); ano (de coleta de dados e de publicação); objetivo(s); insumos considerados; tipo de custo (direto; indireto; direto e indireto, etc.); procedimentos metodológicos; peculiaridades; e principais resultados. Já o terceiro capítulo aborda alguns conceitos de François Dubet, Amartya Sen e John Rawls, e indica possíveis articulações teóricas com os elementos centrais da tese (custo-aluno e condições tangíveis de oferta educacional). O quarto capítulo, por sua vez, expõe de forma detalhada a metodologia. Este capítulo pretende explicar as opções adotadas e a forma como as mesmas foram implementadas, sobretudo no que concerne à coleta de dados. Por fim, o quinto capítulo, em que os dados de custo são apresentados e analisados. Alguns resultados da pesquisa: custo-aluno relativamente elevado em ambas as regiões administrativas; custo-aluno da RA-Brasília mais elevado que o da RA-Samambaia em todas as etapas e modalidades; pobreza dos recursos materiais em ambas as regiões. / The goal of this study is to discuss in(equalities) between public schools from two administrative regions of the Federal District through cost-per-pupil and tangible conditions of education. Cost-per-pupil is defined as the set of material and human resources which are objectively calculated. Tangible conditions are defined as the set of material goods and human resources which area obtained subjectively within the actual school setting. The sample is composed of twelve basic education public schools from kindergarten to high school (preschool; elementary school; intermediate school; middle school; high school; and special education), six schools from the Brasília Administrative Region (AR-Brasília) and six schools from the Samambaia Administrative Region (AR-Samambaia). Data was also collected from two different schools which are located in the AR-Brasília (Brasília Centre of Languages -BCL and Brasília Park School – BPS). The overalls costs of these two schools are defined as additional-cost to school (ACS). Items of cost in this research are: personnel salaries (classroom teachers and all additional staff including professional and nonprofessional support staff); supplies; equipment; others (contracted workers; utility bills [water/sewage; electricity; gas; telephone; broad band internet]); building structure; and land. Personnel salaries and equipment were collected inside each school and all others through official documents/budget review (government guidelines from the Secretary of Education of the Federal District; Land Official Report of the Federal District of 2008; engineering budget reports from new school buildings). This investigation also collected data through semi-structured observations and many informal dialogues with teachers, non-professionals, students, and parents from all sample schools. This study is divided into five chapters. The first chapter presents the concept of cost and terms that are related to it. The second chapter shows a literature review of cost-per-pupil in Brazil, in the Federal District, and in the United States of America in which basic information about each reviewed study are presented, such as: title; author(s); type of publication (research report; book; survey; thesis; dissertation; monograph, etc); year of the data collection and the publication) goal(s); items of cost; type of cost (direct, indirect, etc.); methodological procedures; peculiarities; and main results. The third chapter approaches some concepts from François Dubet, Amartya Sen, and John Rawls, and indicates possible theoretical links with the main categories of this dissertation (cost-per-pupil and the tangible conditions of education). The fourth chapter in turn exposes the methodology in detail. This chapter intends to explain the elected options and their means of implementation, especially those related to data collection. Finally, the fifth chapter, data is presented and analyzed. Some results of this research: the cost-per-pupil is relatively high in both administrative regions; the cost-per-pupil in Brasília is higher than in Samambaia in all levels; deficient material resources are a reality in both regions.