The problems of this study may be stated as follows: (1) to show the various methods used by Virginia savings and loan associations in handling their delinquent accounts, (2) to determine by research their major advantages and disadvantages, and (3) to determine which methods or procedures would serve the best interests of the associations and their customers. Information concerning the current procedures and conditions were supplied by thirty (30) savings and loan officers, who answered questionnaires mailed to them. These replies represented over 50 per cent of the associations currently doing business in Virginia. In addition, selected representative associations were visited and operating personnel interviewed. The conclusions which were reached as a result of the analysis of the accumulated information have been stated. The study shows that procedures followed by the different savings and loan associations vary to a considerable extent and that innovation in management techniques would benefit many of these organizations. / Master of Science

Yes / We discuss the modelling of corporate bank accounts using a proprietary dataset. We thus offer a principled treatment of a genuine industrial problem. The corporate bank accounts in our study constitute spare, irregularly-spaced time series that may take both positive and negative values. We thus builds on previous models where the underlying is real-valued. We describe an intra-monthly effect identified by practitioners whereby account uncertainty is typically lowest at the beginning and end of each month and highest in the middle. However, our theory also allows for the opposite effect to occur. In-sample applications demonstrate the statistical significance of the hypothesised monthly effect. Out-of-sample forecasting applications offer a 9% improvement compared to a standard SARIMA approach.

The main task of this thesis is to describe wage area in the accountancy and in the external audit. The theoretical part of this thesis deals in particular with the legal regulations in the area of the audit, wage accounting and accounts payable (wages) and accounts receivable. The practical part represents auditing procedures and examples from real company.

Det är vanligt förekommande att företag låter sig leverantörsfinansieras med handelskrediter. Den internationella forskningen är omfattande rörande vilka egenskaper och förhållanden sommotiverar leverantörsfinansiering. Syftet med denna studie är att visa vilka faktorer som är bestämmande för användandet av handelskrediter i svenska små och medelstora företag. Undersökningen inriktas på att studera vilket samband lönsamhet och skuldsättning har till handelskrediter. Företags ålder och storlek studeras också i förhållande till handelskrediter.Studien genomförs med en multipel regressionsanalys där den beroende variabelnhandelskrediter representeras av leverantörsskulder. Vad gäller de obereonde variablernarepresenteras lönsamhet av avkastning på totalt kapital, skuldsättning av kortfristiga respektive långfristiga skulder, ålder är en logaritm av företagets ålder och storleken är enlogaritm av företagets omsättning. Resultatet visar att det finns ett samband mellan handelskrediter och lönsamhet samt skuldsättning. I båda fallen är detta samband negativt. Det innebär att om ett företag är lönsamt har företaget en mindre andel handelskrediter och om ett företag har stor andel skuldsättning minskar andelen handelskrediter. Förklaringen tilldet negativa sambandet vad gäller lönsamhet är pecking order - teorin. Skuldsättningens negativa samband förklaras av utbytesteorin. / It is common for corporations to be financed by their suppliers through trade credits. There are also a lot of international studies regarding the determinants of finance through tradecredit. The aim of this study is to investigate the determinant factors for the use of trade creditin swedish small and medium enterprises (SME). The study aims to investigate the relationship that profit and debt has to trade credits. I also intend to investigate how factors such as age and sizes of the company affect the use of trade credit. The study is made with amultiple linear regression analysis and the dependent variable trade credit is represented byaccounts payable. Regarding the independent variables, profit is represented by return onassets, debt is represented by short term and long term debt, age is a logaritm of thecompanies age and size is a logaritm of the companies turnover. The result shows that there isa relationship between trade credit, profit and debt. In both cases the relationship is significantand negative. This means that if a company is profitable it will receive less trade credit and ifa company has a big share of debt the share of received trade credits will be less. The explanation to the negative relationship regarding profit is the theory of pecking order. Regarding debt the negative relationship can be explanied with the substitution theory.

This Thesis is a knowledge construction and deepening of the theme ''School of Accounts and social control on professional training". The focus is on the Brazilian Schools of Accounts, mainly on the José Amado Nascimento School of Accounts - ECOJAN, of the State of Sergipe's Court of Accounts. The guiding question is: the José Amado Nascimento School of Accounts (ECOJAN) plays the role of arousing society's interest in overseeing the allocation of public resources, by granting to civil servants, people under the jurisdiction and society notions of democracy, citizenship, ethics, transparency and participatory process in the monitoring of public spending and forms of social control? It starts from the premise that information and knowledge are instruments of change regarding the glance upon the social control of public resources. The monitoring and auditing systems of the Courts of Accounts, in integrated action with their schools of accounts, develop projects aimed at their servants and those under the jurisdiction through qualification, improvement and specialization courses on the real needs for the proficient execution of their technical-functional activities, assuming a didactic-pedagogical and propedeutic attitude by means of projects developed inside or outside the respective schools of accounts. Thus, the purpose of this Thesis is to understand the performance of the José Amado Nascimento School of Acounts in promoting the exercise of social control in the State of Sergipe. The methodological procedure was the field study, developed through data gathered from interviews with students and teachers contemplated in "TCE Citizen/SE Project" and with the most recent and oldest schools of accounts in Brazil, as well as from questionnaires answered by directors/coordinators of all brazilian schools of accounts, for the purposes of analyses and systematizations on this entity's performance, within the Sergipe's context, with the aid of technical reports aimed at the measurement of social control promotion. This research is structured as a case study, on a qualitative approach and content analysis, establishing a dialogue between the results to reach an understanding of the historical/constitutional aspects of the courts of accounts, as well as evolutionary/ statistical regarding the brazilian schools of accounts' activities, with specificity for the State of Sergipe's School of Accounts - ECOJAN and its performance for the promotion of educational practices intended stimulate the exercise of social control by civil servants and civil society. Regarding the results, the research showed that the educational practice, designed to the servants and the projects for society, are drivers of social control in terms of public resources fiscalization, by the ECOJAN and some schools of accounts of Brazil. Nevertheless, such practices are still incipient and must be further intensified. / A presente Tese constitui uma construção de conhecimento e aprofundamento sobre o tema “Escola de contas e o controle social na formação profissional”. O foco incide sobre as Escolas de Contas do Brasil, precipuamente sobre a Escola de Contas José Amado Nascimento – ECOJAN, do Tribunal de Contas do Estado de Sergipe. A questão norteadora é: a Escola de Contas José Amado Nascimento (ECOJAN) desempenha a função de despertar o interesse da sociedade para a fiscalização da destinação dos recursos públicos, conferindo aos servidores, aos jurisdicionados e à sociedade noções de democracia, cidadania, ética, transparência e processo participativo no acompanhamento dos gastos públicos e as formas de controle social? Parte-se da premissa de que a informação e o conhecimento são instrumentos de mudanças quanto ao olhar que se lança sobre o controle social dos recursos públicos. Os sistemas de fiscalização e auditoria dos tribunais de contas, em ação integrada com suas escolas de contas, desenvolvem projetos voltados aos seus servidores e jurisdicionados mediante cursos de capacitação, aperfeiçoamento e especializações acerca das reais necessidades para a execução proficiente de suas atividades técnico-funcionais, assumindo uma atitude didático-pedagógica e propedêutica através de projetos desenvolvidos dentro ou fora das respectivas escolas de contas. Sendo assim, o objetivo desta Tese é compreender a atuação da Escola de Contas José Amado Nascimento para a promoção do exercício do controle social no Estado de Sergipe. O procedimento metodológico foi o estudo de campo, desenvolvido através dos dados colhidos em entrevistas com alunos e professores contemplados com o “Projeto TCE Cidadão/SE” e com as escolas de contas mais recente e mais antiga do Brasil, e nos questionários respondidos por diretores/coordenadores de todas as escolas de contas do Brasil, para fins de análises e sistematizações sobre a atuação dessa entidade, no contexto sergipano, com o auxílio de relatórios técnicos voltados à mensuração da promoção do controle social. Esta pesquisa encontra-se estruturada como estudo de caso, numa abordagem qualitativa e análise de conteúdo, estabelecendo diálogo entre os resultados para se chegar a uma compreensão dos aspectos históricos/constitucionais dos tribunais de contas e evolutivos/estatísticos quanto às atividades das escolas de contas do Brasil, com especificidade para a Escola de Contas do Estado de Sergipe – ECOJAN e sua atuação na promoção de práticas educacionais que se voltam a estimular o exercício do controle social por servidores públicos e pela sociedade civil. Quanto aos resultados, a pesquisa mostrou que a prática educacional, voltada aos servidores e os projetos destinados à sociedade, são fomentadoras do controle social quanto à fiscalização dos recursos públicos, por parte da ECOJAN e de algumas escolas de contas do Brasil. Contudo, tais práticas ainda são incipientes e precisam ser mais intensificadas.

The purpose of this project is to design, build, and implement an information retrieval database system for the Accounting Department at CSUSB. The database will focus on the financial details of the student accounts maintained by the accounting personnel. It offers detailed information pertinent to tuition, parking, housing, boarding, etc.

The poor quality and fragmented state of international statistics for the hospitality and tourism sector lead international organizations like the World Tourism Organization (WTO), Organization of Economic Cooperation and Development (OECD) and the United Nations to develop and recognize a universally acceptable framework of tourism statistics. These efforts culminated into the development of the Tourism Satellite Accounts (TSA), the very first sector specific Satellite System of Accounts approved by the United Nations. The WTO has since made numerous efforts to promote the implementation of the TSA, more so in the developing countries. While the process is gaining momentum, the implementation of the entire TSA framework is a tedious procedure requiring a high level of financial and non-financial resources. This paradox, of scarce resources required for TSA implementation in developing countries that are in most need of its benefits, has been the crucial motivation for this research project. The present study proposes a framework for evaluating the implementation of the TSA so that the process is manageable and is able to economize on various resources required to implement this comprehensive statistical database. Using Tanzania as the case study, this research verifies the proposed framework for evaluating the TSA's implementation. The underlying model for the proposed implementation framework is the Co-alignment principle from the field of Strategic Management. Evidence of existence of the characteristics of Co-alignment model's components is verified, given the particular experience of TSA implementation in Tanzania. The results suggest that the process in Tanzania is currently misaligned and may require reallocation of certain resources to increase the effectiveness of TSA implementation. In context of the Co-alignment principle, there is evidence that the end-user needs have not been explicitly established. There is also a lack of knowledge regarding gaps that exist between the current statistical databases and how the TSA would be able to fill these shortcomings. This is true for both additional datasets required and the much needed improvements in statistical methodology. Furthermore, there is no clear prioritization of implementation tasks, which is contributing to the lack of financial sustainability of the project. There is indication that the allocation of current resources is misaligned with the requirements for developing institutional capacity, training, stakeholder support, (particularly with the private sector operators) and building a stable legislative framework to support the entire process. Finally, there are no clear performance monitoring and evaluation criteria to assess the ongoing performance of the implementation process as well as that of the entire statistical database. This is crucial to insure effectiveness of the resource allocation process. The conclusions from these observations have been proposed as recommendations to align the process of TSA implementation in Tanzania with the objective of increasing the efficiency of these ongoing efforts at the Ministry of Natural Resources and Tourism. Furthermore, it has been suggested that the proposed evaluation framework can be used for assessing the effectiveness of implementing any generic national or regional statistical database. / Ph. D.

Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию управления дебиторской задолженностью на предприятии. Предметом исследования выступают экономические отношения, возникающие в процессе возникающие в процессе управления дебиторской задолженностью на предприятии. Основной целью магистерской диссертации является изучение теоретических аспектов и анализ эффективности методов управления дебиторской задолженностью на предприятии АО «Уралтрансмаш» на этой основе выявление проблем и разработка мероприятий, направленных непосредственно на их решения. В заключении обозначены рекомендации по совершенствованию управления дебиторской задолженностью для объекта исследования. / Final qualifying work (master's thesis) is devoted to the study of accounts receivable management in the enterprise. The subject of the study are the economic relations arising in the process arising in the management of accounts receivable in the enterprise. The main purpose of the master's thesis is to study the theoretical aspects and analysis of the effectiveness of methods of accounts receivable management at the enterprise of JSC "Uraltransmash" on this basis to identify problems and develop measures aimed directly at their solutions. In conclusion, the recommendations for improving the management of accounts receivable for the object of study.

Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию управления дебиторской задолженностью на предприятии. Предметом исследования выступают экономические отношения, возникающие в процессе возникающие в процессе управления дебиторской задолженностью на предприятии. Основной целью магистерской диссертации является изучение теоретических аспектов и анализ эффективности методов управления дебиторской задолженностью на предприятии ООО «Концепт45» и на этой основе выявление проблем и разработка мероприятий, направленных непосредственно на их решение. В заключении обозначены рекомендации по совершенствованию управления дебиторской задолженностью для объекта исследования. / Final qualifying work (master's thesis) is devoted to the study of accounts receivable management in the enterprise. The subject of the research is the economic relations arising in the process arising in the process of managing accounts receivable at the enterprise. The main purpose of the master's thesis is to study the theoretical aspects and analyze the effectiveness of methods for managing accounts receivable at the company "Concept45" and on this basis, identifying problems and developing measures aimed directly at solving them. The conclusion contains recommendations for improving the management of accounts receivable for the object of research.

This thesis examines the relationship between working capital efficiency and firm profitability, and how this relationship is affected by economic fluctuations. In the existing literature, the relationship between working capital efficiency and firm profitability has been extensively researched. However, the impact of economic fluctuations on the relationship between working capital efficiency and firm profitability is sparsely researched. To the best of our knowledge, only Enqvist, Graham and Nikkinen (2014) have addressed the impact ofeconomic fluctuations on the relationship between working capital efficiency and firm profitability. This thesis is a replication of their study in another geographical setting, another time period and studying different types of firms. Using a sample of 2,589 firm-year observations of listed Swedish firms for the years 2000-2015, this thesis conducts multiple regression analysis to examine the relationship between working capital efficiency and firm profitability. The findings of this thesis propose that firms can enhance profitability by improving their working capital efficiency. However, the relationship between working capital efficiency and firm profitability does not appear to be significantly affected by economic fluctuations. This thesis contributes to the existing literature by further strengthening the understanding of the relationship between working capital efficiency and firm profitability. In addition, it also adds to the existing literature on the relationship between working capital efficiency and firm profitability in a Swedish context.