The main objective of this diploma work is the application of various methods and indicators for fundamental and technical analysis on the data of H + S bussi, Ltd. company in the years 2006 - 2010 and based on the results obtained to evaluate the financial situation of the company. The first part of this work provides information problems of fundamental and technical analysis. The second part focuses on the characteristics of the enterprise itself and the methods of evaluation of financial health.

The thesis is focused on comparing the different forms of taxation models of financial lease by value added tax and evaluating the effects of choosing a particular form of taxation in the accounts. In reaching the goal of work, it is compared the different ways of acquiring property. It especially deals with the acquisition of own resources, the loan financing, the two types of financial lease and the ensuring the liability by the transfer of rights. Comparison of methods of property acquisition is performed using both net present value, both tax aspects.

Objective of this Master's thesis is to evaluate different ways of measuring financial performance of enterprise. Economic Value Added is compared with older, traditional indicators of profitability. Emphasis lies on general applicability. In theoretical part, history of entrepreneurial goals is in addition to the actual analysis of tested indicators outlined. EVA, profitability ratios are assessed using a sample of 100 Czech manufacturing companies. In practical part, outputs of thesis apart from actual testing are stated.

La valorisation chimique des espèces condensables issues de la torréfaction de biomasse ainsi que l'utilisation d'un gaz vecteur à faible coût, tels que les gaz de combustion, peuvent constituer des étapes importantes pour le développement du procédé de torréfaction à l'échelle industrielle. Les rendements des espèces condensables varient selon la composition de la biomasse, notamment par la présence de certains minéraux, et varient aussi en fonction de conditions opératoires telles que le gaz vecteur utilisé. Afin d'étudier l'effet du potassium sur la perte de masse de la biomasse et sur le rendement des espèces condensables, trois biomasses déminéralisées ont été imprégnées avec différentes concentrations de K2CO3 puis torréfiées à 275°C jusqu'à l'obtention d'une perte de masse cible (25 ou 30%). La torréfaction a été effectuée à la fois dans un instrument d'analyse thermogravimétrique (ATG) et dans un réacteur à l'échelle laboratoire sous azote et en présence de gaz de combustion. Des analyses ATG des biopolymères (cellulose, xylane et lignine) bruts et imprégnés avec du K ont été réalisées pour faciliter l'interprétation des résultats. La perte de masse augmente lorsque la teneur en K des biomasses augmente et, par conséquent, des temps de séjour plus courts sont suffisants pour obtenir la perte de masse cible. Cela semble être principalement le résultat du décalage de la décomposition de la cellulose vers des températures plus faibles. Les vitesses de réaction maximales sont bien plus élevées en présence de gaz de combustion car la biomasse subit des réactions d'oxydation en plus de la décomposition classique. Quelle que soit l'atmosphère, K inhibe la production d’anhydrosaccharides (levoglucosan, LAC et DGP) et de furanes (à l'exception du 2-furanmethanol). En parallèle, une augmentation substantielle du rendement en acétol est constatée. La rupture du cycle pyranose de la cellulose qui entraine la formation des produits légers est favorisée en présence de K au détriment de la dépolymérisation qui produit du levoglucosan. Le K favorise la production de 2-furanmethanol, syringol et guaiacol surtout en présence de gaz de combustion. En revanche, la production de vanilline et de syringaldéhyde est défavorisée en présence de K tandis qu'elle est fortement favorisée en présence de gaz de combustion quand la biomasse est libre de K. L'effet du K sur les rendements des espèces condensables lors de la torréfaction de la biomasse est démontré quelle que soit la nature de l'atmosphère. De plus, dans les conditions testées, l'oxygène présent dans l'atmosphère intensifie, dans une mesure plus ou moins grande, la tendance imposée par le K / The chemical valorization of condensable species from biomass torrefaction as well as the use of a low-cost carrier gas such as flue gas may be important steps for industrial-scale implementation of torrefaction. The condensable species yield varies according to the biomass composition, in particular by the presence of certain minerals, and also changes according to the operating conditions such as the gas atmosphere. In this context, to investigate the effect of potassium on mass loss of biomass during torrefaction and in the yield of condensable species, three demineralized biomasses were impregnated with different concentrations of K2CO3 and then torrefied at 275°C up to a target mass loss (25 or 30%). Torrefaction was carried out in both a thermogravimetric analysis (TGA) instrument and a laboratory fixed-bed reactor under nitrogen and flue gas atmospheres. TGA of raw and K-impregnated biopolymers (cellulose, xylan and lignin) were performed to facilitate interpretation of the results. When K content increased in the biomass, shorter torrefaction times were sufficient to obtain the targeted mass loss. This behavior seems to be a result of shifting the cellulose decomposition to lower temperatures. The maximum reaction rates are much higher under flue gas because the biomass undergoes oxidation reactions in addition to the ordinary decomposition. Regardless of the gas atmosphere employed, K inhibits the production of anhydrosugars (levoglucosan, LAC and DGP) and furans (except 2-furanmethanol). This suppression is accompanied by a substantial increase in acetol yield. The cleavage of pyranose rings in cellulose which results in the formation of low molecular weight compounds is favored in the presence of K to the detriment of the depolymerization which delivers levoglucosan. K promotes the production of 2- furanmethanol, syringol and guaiacol especially under flue gas atmosphere. However, the yields of vanillin and syringaldehyde decreased in the presence of K whereas they are strongly favored under flue gas atmosphere when the biomass does not contain K. The effect of K on the yields of condensable species from biomass torrefaction is demonstrated whatever the gas atmosphere. Moreover, under the conditions tested, the oxygen present in the atmosphere intensifies, to a greater or lesser extent, the tendency imposed by the K

This dissertation is dedicated to tax fraud in the area of VAT (Value Added Tax). First of all, VAT terms are primarily defined according to current VAT law and also with respect to the harmonization of this tax in the European Union. The next section focuses on the VAT authority and individual constituents which contribute to the tax authority, as well as compliance with its requirements. The main part of the dissertation is dedicated to the forms of tax evasion most frequently practiced in the Czech Republic. The most widespread tax fraud, carousel fraud, is explained and described with the help of diagrams in a separate section. This matter is followed by the issue of the ways in which tax fraud is being prevented, the means of which are examined individually. The process of VAT collections in the federal budget is analyzed, as is the growth of VAT in connection with that of the GNP, in the second half of the dissertation. Subsequently, there is an analysis of the growth of VAT due to higher tax rates, and as a result of the introduction of more efficient tax collection procedures for added value and the implementation of different measures against tax fraud. The analyses are followed by potential procedures and remarks which could lead to a further reduction of criminal activity in this tax area.

abstract: Increasing public criticism of traditional teacher evaluation systems based largely on classroom observations has spurred an unprecedented shift in the debate surrounding educational accountability policies, specifically about the purposes for and measures used to evaluate teachers. In response to growing public demand and associated federal mandates, states have been prompted to design and implement teacher evaluation systems that use increasingly available, statistically complex models (i.e., value-added) intended to isolate and measure the effects of individual teachers on student academic growth over time. The purpose of this study was to examine the perceptions of school administrators and teachers within one of the largest school districts in the state of Arizona with regards to the design and implementation of a federally-supported, state policy-directed teacher evaluation system based on professional practice and value-added measures. While much research has been conducted on teacher evaluation, few studies have examined teacher evaluation systems in context to better understand the standards of effectiveness used by school administrators and teachers to measure system effectiveness. The perceptions of school administrators and teachers, considering their lived experiences as the subjects of the nation's new and improved teacher evaluation systems in context, must be better understood if state and federal policymakers are to also better recognize and understand the consequences (intended and unintended) associated with the design and implementation of these systems in practice. / Dissertation/Thesis / Doctoral Dissertation Educational Leadership and Policy Studies 2014

Muitas discussões têm sido feitas em torno da questão tributária no Brasil e no mundo, particularmente na Comunidade Econômica Européia, resultante da consolidação e aperfeiçoamento do Mercado Comum Europeu. Neste quatro destaca-se os aspectos relacionados com a tributação sobre o valor adicionado,particularmente aqueles concernentes ao momento da incidência, na origem (produção) ou no destino (consumo) e a dificuldade da sua operacionalização, no caso de um estado federal (país), pelas entidade subnacionais (estados membros). A tributação sobre o valor adicionado de nível estadual no Brasil, neste contexto, evoluiu para a adoção de alíquotas diferenciadas para um mesmo produto, conforme as operações sejam internas ou interestaduais e neste segundo caso, conforme a região de localização dos estados de origem e destino das operações, embora os desequilíbrios no espaço nacional, a nível de ICMS, com a importação do imposto sobre valor adicionado da competência estadual, pelos estados mais pobres persistam e esteja cada vez mais latente a guerra fiscal entre os estados federados, representada pela disputa cada vez mais acirrada, da opção de localização das novas plantas industriais a serem instaladas no país. Os sistemas de informações das entidades políticas envolvidas diretamente (os estados membros) e do Ministério da Fazenda, que acumula e processa os dados relacionados ao tributo, de forma agregada, têm evoluído bastante, utilizando intensamente a tecnologia de processamento de dados, desde o disquete de microcomputador até o teleprocessamento no controle das operações em trânsito. As novas tecnologias de informação vêm sendo progressivamente introduzidas pela maioria dos estados membros, havendo a utilização de tecnologias como EDI - Eletronic Data Interchange, teleprocessamento e agora a Internet começa a ser considerada. Discute-se neste trabalho, as peculiaridades do nosso imposto sobre valor adicionado estadual, o ICMS, quanto ao seu perfil bem como questões relacionadas à sua administração pelos Governos a quem cabe o produto da sua cobrança, ou seja, o Controle Fiscal. Assim, o Controle Fiscal, com a utilização das novas tecnologias, deverá ser cada vez mais um instrumento efetivo da Administração Pública. / Many discussions have been made around of tax problem in Brazil and in the world, particularly in European Economic Community, resultant of the consolidation and improvement of European Common Market. In this context is elevated the aspects related on the value added, particularly those concerning to moment of incidence, on origin (production) or on destiny (consumption) and the difficulty of its application, in case of a federal state (country), by subnational entities (membership states). The taxation on the value added on state level in Brazil, in this context, led to adoption of different rates for the same product, according to the operations being internal or interstate and in this second case, according to the region of localization of the states of origin and destiny of operations, although the disequilibrium in this national space, by level at ICMS, with the import of the duty on value added of state competence, by the poorer states persist and it is each time more latent the fiscal war between federate states, represented by a harder dispute, for the option of localization of the new industrial plants to be installed in the country. The information systems of the political entities directly linked (the membership states) and Finance Minister that accumulates and processes the data related to tax, of joined form, had evolved too, using intensively the data processing technology, from the floppy disk of microcomputer to teleprocessing on the movement operation control. The new information technologies have been progressively introduced for the most membership states, there has been use technologies such EDI-Electronic Data Interchange, teleprocessing and now Internet begins to be considered. It is discussed in this work, the peculiarity of our state value added tax, the ICMS, in its profile as well related questions at its administration by the governments who pertains to the result of its collect, as a matter of facts it is, the Fiscal Control. Then, the Fiscal Control, with the use of new technologies, must be each time more an effective instrument of the Public Administration.

In the diploma work I engaged in goods in retail and in problematical situations of sale in accounting and tax connections. Mayor objective of the diploma work is making out a list of problems which are connected with sale of goods. Other objective is sorting of this problems and looking for their methods of solution, which correspond to valid regulations and pracitce of trade. The theoretic part of the diploma work is divided into two thematic areas. In first area are analysed problematical situations of goods in retail. In second area are analysed accounting and tax connections of goods. In the practical part of the diploma work is the list of problems which are connected with sale of goods with their solutions.

abstract: This study examined the intended and unintended consequences associated with the Education Value-Added Assessment System (EVAAS) as perceived and experienced by teachers in the Houston Independent School District (HISD). To evaluate teacher effectiveness, HISD is using EVAAS for high-stakes consequences more than any other district or state in the country. A large-scale electronic survey was used to investigate the model's reliability and validity; to determine whether teachers used the EVAAS data in formative ways as intended; to gather teachers' opinions on EVAAS's claimed benefits and statements; and to understand the unintended consequences that occurred as a result of EVAAS use in HISD. Mixed methods data collection and analyses were used to present the findings in user-friendly ways, particularly when using the words and experiences of the teachers themselves. Results revealed that the reliability of the EVAAS model produced split and inconsistent results among teacher participants, and teachers indicated that students biased the EVAAS results. The majority of teachers did not report similar EVAAS and principal observation scores, reducing the criterion-related validity of both measures of teacher quality. Teachers revealed discrepancies in the distribution of EVAAS reports, the awareness of trainings offered, and among principals' understanding of EVAAS across the district. This resulted in an underwhelming number of teachers who reportedly used EVAAS data for formative purposes. Teachers disagreed with EVAAS marketing claims, implying the majority did not believe EVAAS worked as intended and promoted. Additionally, many unintended consequences associated with the high-stakes use of EVAAS emerged through teachers' responses, which revealed among others that teachers felt heightened pressure and competition, which reduced morale and collaboration, and encouraged cheating or teaching to the test in attempt to raise EVAAS scores. This study is one of the first to investigate how the EVAAS model works in practice and provides a glimpse of whether value-added models might produce desired outcomes and encourage best teacher practices. This is information of which policymakers, researchers, and districts should be aware and consider when implementing the EVAAS, or any value-added model for teacher evaluation, as many of the reported issues are not specific to the EVAAS model. / Dissertation/Thesis / Ph.D. Educational Leadership and Policy Studies 2012

A contabilidade, como veículo de informação, tem como um de seus grandes desafios colocar, à disposição de seus usuários, informações que retratem as relações das empresas com a sociedade. O Balanço Social, no todo, e a Demonstração do Valor Adicionado – DVA - como uma de suas vertentes, se apresentam como os instrumentos capazes de evidenciar tanto os aspectos econômicos, quanto os sociais, inovando o enfoque utilizado até então, e se constituindo nos mais ricos demonstrativos para aferição dessas relações. Entretanto, nenhum deles, apesar do poder informativo que possuem, vem sendo utilizado da forma esperada. Desmistificando o que vem sendo propagado, a realidade é que a utilização do Balanço Social e da DVA está muito aquém do desejado, seja no Brasil ou em âmbito internacional. Dessa forma, o principal objetivo deste estudo foi a realização de uma pesquisa junto a 198 empresas, retiradas do cadastro mantido pela FIPECAFI para edição anual de Melhores e Maiores da Revista Exame. Nessa pesquisa procurou-se avaliar o poder de aferição representado pela DVA, no que concerne a informações sobre a formação de riqueza pelas empresas e sua distribuição aos agentes econômicos que ajudaram a criá-la, como proprietário, sócios e acionistas, governo, financiadores externos, empregados e a própria empresa. Especificamente buscou-se, pelas informações prestadas na DVA, avaliar a relação existente entre a variação da riqueza criada e a remuneração paga aos funcionários. Algumas constatações foram possíveis durante a realização desse estudo, dentre elas: de 1996 a 2000 – período analisado – o número médio de pessoas empregadas nas empresas participantes da amostra, apresentou queda tanto no ramo industrial quanto no de serviços, onde se constatou a maior oscilação negativa no valor adicionado distribuído por empregado; dentro de um mesmo ano, as empresas consideradas como maiores criadoras de riqueza, não participaram do rol daquelas que mais distribuíram valor adicionado a empregados; em algumas empresas, setores ou ramos de atividade, a relação entre a evolução da riqueza e do valor adicionado distribuído por empregado se apresentou negativa, demonstrando que, enquanto uma das variáveis aumentava, com a outra ocorria exatamente o oposto. Ao final do estudo tornou-se possível afirmar que os indicadores retirados da DVA constituem-se num excelente avaliador da distribuição da riqueza, à disposição da contabilidade, no entanto sem nenhuma pretensão em substituir, ou até mesmo rivalizar, outros indicadores de riqueza já existentes. / Making available to its users information about the relations between companies and society is one of the great challenges for Accounting as an information vehicle. The Social Balance Sheet in general and the Statement of Value Added – SVA – as one of its complements appear as the instruments capable of demonstrating the economic as well as social aspects, thus innovating on what had been focused until then, which turns them into the richest statements for verifying these relations. Nevertheless, in spite of their informative power, none of them has been used as expected. Demystifying what is said about them, actually, the use of the Social Balance Sheet and the SVA does not correspond to what is desired, neither in Brazil nor abroad. Thus, a research was realized in 198 companies that were taken from FIPECAFI’s “Melhores e Maiores” database for the Magazine Exame. This survey aimed to evaluate the verifying power of the SVA with respect to information about companies’ wealth formation and its distribution to those economic agents that helped to create it, such as proprietors, partners and shareholders, government, external financiers, employees and the company itself. Through the information provided in the SVA, a specific attempt was made to evaluate the existing relation between the variation in created wealth and employees’ remuneration. During this study, some observations could be made, such as: between 1996 and 2000 – which is the period under analysis – the average amount of employees in the companies that made up the sample fell in the industrial as well as service areas, which demonstrated the highest negative variation in value added distributed to the employees; in one and the same year, the companies considered as the largest wealth generators were no part of the list of those companies that most distributed value added to employees; in some companies, sectors or activity fields, the relation between wealth evolution and distributed value added per employee turned out negative, which demonstrates that, while one of the variables increased, the other revealed exactly the opposite behavior. At the end of the study, it could be affirmed that the indicators taken from the SVA make up an excellent means of evaluating wealth distribution, which is available to accounting, although without any intent to substitute or even compete with other, already existing wealth indicators.