This dissertation entitled "Deferred Tax and its Conceptual Complexities" addresses two immensely complex and intricate issues of deferred taxes and business combinations. Its aim is not only to analyse the development of accounting standards both individually and in mutual dependence, but also, with the help of scholarly works and practical reflections, to draw conclusions on the current state of accounting for deferred tax and on the process of international convergence. In order to achieve this goal, the following approaches were used: close reading of accounting standards as well as professional papers, analysis of the past development from both historical and regional perspective, and deduction of the author's personal conclusions using illustrative charts and a practical example. The dissertation is composed of three interlocking parts looking at deferred tax on its own, the deferred tax in business combinations and deferred tax in a broader context. It is evident, that deferred tax lies at the core of the whole study; however, it does not mean that the ultimate purpose was to dwell on its tiniest details. On the contrary, details, such as the distinction between enacted and substantively enacted tax rates and laws, are pointed out only to shed additional light on the general situation -- especially as the short-term convergence project on deferred taxes is coming to its end -- and on the role of rules versus principles in the current accounting standards, especially on the role of the true and fair view principle. In the first part, the fundamental building blocks (such as the methods of accounting for deferred taxes and the various differences) are introduced from the viewpoint of standards applicable in the United Kingdom, the United States of America, the Czech Republic, and of International Financial Reporting Standards. All the standards are first discussed in chronological order with only the defining issues being analysed; afterwards, the standards are grouped according to the relevant standard setters and discussed in greater detail. The overall picture summarises the main points of the first three chapters. The second part provides the reader first with a general overview of deferred taxes in business combinations, and then focuses on deferred tax assets and the temporary difference arising from the initial recognition of goodwill. The conceptual inconsistencies and the gradually increasing complexity are portrayed using illustrative charts and the results of a simplified practical example based on the data taken from the standards themselves. The conclusion of this part is quite simple: something needs to be done. The question is what. The third part tries to provide the answer. The tentative conclusion is that the path followed by UK standards might currently be the most principle-based, and therefore it could be worth looking at; moreover, it can show that the effort devoted to the reconciliation of US and international standards might be worthless unless it also reconsiders the logic of using the balance sheet liability method with comprehensive allocation but without discounting. The competition among individual standard setters has proved to be of a great importance as it demonstrates that the acceptable alternatives are working not only in the minds of academics, but also in the real world. Finally, the issues of individual responsibility and professional judgement are raised, the pros and cons weighed, and the direction for further research indicated.

O presente estudo pretende analisar o processo de industrialização nos municípios paulistas de Botucatu, Avaré e Ourinhos. Para tanto se utiliza como referenciais teóricos as concepções dos geógrafos Milton Santos (2004 [1977]) sobre a categoria de análise formação socioespacial e André Cholley (1964) combinações geográficas, pois ambas articulam dialeticamente natureza e sociedade. Sobre a economia brasileira, especificamente a industrialização, adotamos, sem desconsiderar outras interpretações, as concepções de Ignácio Rangel (2005 [1957, 1985]) que aborda basicamente a dialética de poder através de meias revoluções ou as dualidades da economia brasileira; pactos de poder interno e externo. Segundo essa visão, o Brasil sendo uma formação social periférica, reage de forma dinâmica aos impulsos vindos do centro do sistema (ciclos kondratiev) sempre combinando modos de produção distintos ao longo de suas etapas de desenvolvimento histórico. No que tange o processo de industrialização no Estado de São Paulo, a perspectiva teórica abordada destaca o papel da pequena produção mercantil na dinâmica socioeconômica (processo de acumulação interna; industrialização via imigrantes e não pela via da oligarquia paulista). As razões da escolha do tema se devem ao fato de que pouca ênfase se tem dado à capacidade de iniciativa/inovação empresarial, existentes em diversas partes do país, que para se desenvolverem necessitam de uma política econômica favorável. Em suma, partimos do pressuposto de que a capacidade empresarial brasileira é gigantesca, entretanto, falta uma política econômica contínua que dê sustentação a esses empreendimentos. Aliás, determinadas decisões tomadas em âmbito governamental, como a instrução 70 (Getúlio Vargas) e a Instrução 113 (Juscelino Kubitschek) foram fundamentais para o crescimento econômico, já que as políticas de substituição de importações, também foram políticas protecionistas e desenvolvimentistas. Ou seja, sem elas, como diria Rangel, a indústria nacional teria uma contingência natural de nascer na crise internacional e desaparecer nas fases de recuperação econômica. Procura-se contribuir para o estudo da Geografia, tendo em vista a compreensão do processo de industrialização paulista, além de retomar um antigo tema da Geografia: as atividades industriais. / This research intends to analyze the industrial process in the municipalities of Botucatu, Avaré and Ourinhos, all of them parts of the São Paulo state. To achieve this goal it will be used as theoretical references the conceptions from the geographers such as Milton Santos (2004 [1977]) on the category of socio-spatial formation and analysis, André Cholley (1964) geographic combinations, since both articulate dialectically nature and society. On the Brazilian economy, specifically industrialization, we adopt, without disregarding other interpretations, the conceptions of Ignacio Rangel (2005 [1957, 1985]) that basically addresses the power of dialectic through half revolutions, or the dualities of the Brazilian economy; pacts internal and external power. According to this view, Brazil being a peripheral social formation, that reacts dynamically to the impulses coming from the system center (Kondratiev cycles) always combining different production methods throughout their historical development stages. Regarding the process of industrialization in São Paulo state, the addressed theoretical perspective emphasizes the role of small commodity production in the socio-economic dynamics (internal process of accumulation, industrialization via immigrants and not via the Paulista oligarchy). The reasons behind this choice of subject are due the fact that has been given little emphasis in the capacity of initiative / entrepreneurial innovation, which exist in different parts of the country that and needs to develop a favorable economic policy. In short, we assume that the Brazilian entrepreneurship is huge, however, lacks an economic policy that could continue to give support to these enterprises. In fact, certain decisions taken in the governmental level, such as the entitled \"Instruction 70\" (Getulio Vargas) and \"Instruction 113\" (Juscelino Kubitschek) were fundamental for economic growth, since import substitution policies were also protectionist and developmental policies. That is, without them, as Rangel would affirm, the domestic industry would have a contingency to born in the international crisis and to disappear in the stages of economic recovery. Therefore, it seeks to contribute to the study of geography and resume an old theme, which are the studies about industrial activities, intending to understanding the São Paulo state industrialization process.

"The potential hazard of using curbs on high-speed roadways has been a concern for highway designers for almost half a century. Curbs extend 75-200 mm above the road surface for appreciable distances and are located very near the edge of the traveled way, thus, they constitute a continuous hazard for motorist. Curbs are sometimes used in combination with guardrails or other roadside safety barriers. Full-scale crash testing has demonstrated that inadequate design and placement of these systems can result in vehicles vaulting, underriding or rupturing a strong-post guardrail system though the mechanisms for these failures are not well understood. For these reasons, the use of curbs has generally been discouraged on high-speed roadways. Curbs are often essential, however, because of restricted right-of-way, drainage considerations, access control, delineation and other curb functions. Thus, there is a need for nationally recognized guidelines for the design and use of curbs. The primary purpose of this study was to develop design guidelines for the use of curbs and curb-barrier combinations on roadways with operating speeds greater than 60 km/hr. The research presented herein identifies common types of curbs that can be used safely and effectively on high-speed roadways and also identifies the proper combination and placement of curbs and barriers that will allow the traffic barriers to safely contain and redirect an impacting vehicle. Finite element models of curbs and curb-guardrail systems were developed, and the finite element program, LS-DYNA, was used to investigate the event of a vehicle traversing several curb types. Finite element analysis was also used in the analysis of a vehicle impacting a number of curb-guardrail combinations. The results obtained from these analyses were synthesized with the results of previous studies, which involved full-scale crash testing, computer simulation, and other methods. The combined information was then used to develop a set of guidelines for using curbs and curb-barrier combinations on high-speed roadways."

O presente estudo tem por objetivo analisar Colocações Lexicais Especializadas (CLEs) da Hemodinâmica que apresentam bases nominais, por meio da Teoria Sentido-Texto. CLEs são colocações (agrupamentos lexicais) típicas de linguagem especializada que contém em sua constituição uma unidade terminológica, que pode ou não ser a base, além de elementos chamados de colocados, que são especificadores ou caracterizadores da base. Colocados são sempre selecionados em função da base. Além disso, outra forte característica das CLEs é o seu caráter semicomposicional ou fortemente composicional. Assim, para realizar tal objetivo, metodologicamente, escolhemos selecionar 37 CLEs a partir de termos típicos do Vocabulário Panlatino de Hemodinâmica da Realiter. A fim de constatar que os termos escolhidos participavam de colocações ativas na área, recorremos a artigos científicos (pesquisados na plataforma SciELO). Os artigos serviram de fonte para extrairmos as provas textuais das CLEs analisadas e para a formulação das definições dessas CLEs A análise dos dados permitiu que identificássemos as seguintes características das CLEs da Hemodinâmica: (i) quanto à extensão dos elementos (CLEs têm de 2 a 5 elementos); (ii) sobre a característica dos termos que exerciam papel de base nas CLEs examinadas (constituíram núcleos cem por cento nominais); (iii) sobre as características do complemento da base (complementos adjetivais, a maioria, e preposicionais); (iv) quanto aos tipos de Funções Lexicais (FLs) (adjetivais aplicadas a bases com complemento adjetival, preposicionais aplicadas a bases com complemento preposicional); (v) quanto à complexidade da FL (uso apenas de FL simples); e, por fim, (vi) sobre a necessidade de acréscimo de informação à FLs standards (em todos os casos houve acréscimo de informações para completar o sentido da definição, isto é, lançamos mão de FLs não-standards). / This study aims to analyze Specialized Lexical Combinations (SLCs) of Hemodynamic, with nominal base, through Meaning-Text Theory. SLCs are typical collocations (lexical groups) of specialized language that contain in their constitution a terminological unit, which may or may not be a base, in addition to elements called collocatives which are specifiers or characterizers of the base. Collocatives are always selected as a function of the base. In addition, another strong feature of SLCs is your semicomposicional or strongly compositional character. Thus, to achieve this goal, methodologically, we selected the 37 SLCs from typical terms present in the ‘Vocabulário Planlatino de Hemodinâmica’ of Realiter. In order to verify that the chosen terms participate in active placements in the area, we resorted to scientific articles from SciELO platform. The articles served as a source for extracting textual evidence for SLCs and formulating the definitions of SLCs. The analysis of the admissible data identifies the following characteristics of Hemodynamic SLCs: (i) the extension of the elements; (ii) the feature of terms that play the hole of base in the SLCs examined; (iii) the characteristics of the base complement; (iv) the types of Lexical Functions applied in the SLCs; (v) the complexity of LFs applied; and finally (vi) the necessity to increase information in the LFs standard (in all cases, there was added information to complete the meaning of the definition, we applied non-standard LFs).

<p><strong>Bakgrund: </strong>När IFRS-regelverket blev tvingande för svenska börsföretag år 2005 fanns förhoppningar om att immateriella tillgångar och goodwill, som uppstod vid förvärv, skulle redovisas på ett mer transparent och jämförbart vis än tidigare. De studier som gjorts på området har dock visat att dessa förhoppningar inte har besannats fullt ut.</p><p><strong> </strong></p><p><strong>Syfte: </strong>Syftet med studien är att jämföra hur börsföretag identifierar och redovisar förvärvade immateriella tillgångar med de uppfattningar som finns hos företagens nyckelpersoner, angående samma tillgångar. Vidare syftar studien till att ge svar på varför eventuella skillnader, mellan sättet att redovisa och nyckelpersoners uppfattningar om immateriella tillgångar, förekommer.<strong> </strong></p><p><strong> </strong></p><p><strong>Metod: </strong>Studien har klassificerats som explorativ då den syftar till att undersöka ett relativt outforskat område. Kvalitativ metod har använts och data har samlats in genom intervjuer med både varumärkesnyckelpersoner och redovisningsnyckelpersoner på svenska börsföretag. Även årsredovisningar har använts som datamaterial.</p><p><strong> </strong></p><p><strong>Slutsatser: </strong>Det föreligger skillnader mellan varumärkesnyckelpersoners uppfattningar om företagens varumärken och den information som presenteras i företagens årsredovisningar. Mellan företagens varumärkesnyckelpersoner och redovisningsnyckelpersoner föreligger även skillnader i uppfattningarna om vad ett varumärke egentligen är. Kommunikationen mellan dessa har identifierats som en bidragande orsak till att varumärkesnyckelpersonernas uppfattningar om företagens varumärken skiljer sig från informationen som presenteras i årsredovisningarna.</p> / <p><strong>Background: </strong>When IFRS became mandatory for listed Swedish companies there were expectations that intangible assets and goodwill, deriving from business combinations, would be accounted for in a more transparent and comparable manner. Recent studies have shown that these expectations have not been entirely been fulfilled.</p><p><strong> </strong></p><p><strong>Aim: </strong>The purpose of this study is to compare how listed companies identify and report acquired intangible assets with the perceptions held by key personnel, concerning the assets. Furthermore, the study aims to provide answers to why any differences between the way of accounting and key personnel perceptions of intangible assets, are present.</p><p><strong> </strong></p><p><strong>Method: </strong>The study was classified as exploratory as it seeks to explore a relatively unexplored area. Qualitative methodology was used and data were collected through interviews with key personnel, both within brands and accounting. Financial statements have also been used as a data.</p><p><strong> </strong></p><p><strong>Results: </strong>There are differences between key brand personnels’ perceptions of the companies’ brands and the information presented in financial statements. There are also differences concerning what a brand really is, between key brand personnel and key accounting. The communication between these two kinds of key personnel has been identified as a contributing factor to why there are differences between the key brand personnels’ perception of brands and the information presented in the companies’ financial statements.</p>

Bakgrund: När IFRS-regelverket blev tvingande för svenska börsföretag år 2005 fanns förhoppningar om att immateriella tillgångar och goodwill, som uppstod vid förvärv, skulle redovisas på ett mer transparent och jämförbart vis än tidigare. De studier som gjorts på området har dock visat att dessa förhoppningar inte har besannats fullt ut. Syfte: Syftet med studien är att jämföra hur börsföretag identifierar och redovisar förvärvade immateriella tillgångar med de uppfattningar som finns hos företagens nyckelpersoner, angående samma tillgångar. Vidare syftar studien till att ge svar på varför eventuella skillnader, mellan sättet att redovisa och nyckelpersoners uppfattningar om immateriella tillgångar, förekommer. Metod: Studien har klassificerats som explorativ då den syftar till att undersöka ett relativt outforskat område. Kvalitativ metod har använts och data har samlats in genom intervjuer med både varumärkesnyckelpersoner och redovisningsnyckelpersoner på svenska börsföretag. Även årsredovisningar har använts som datamaterial. Slutsatser: Det föreligger skillnader mellan varumärkesnyckelpersoners uppfattningar om företagens varumärken och den information som presenteras i företagens årsredovisningar. Mellan företagens varumärkesnyckelpersoner och redovisningsnyckelpersoner föreligger även skillnader i uppfattningarna om vad ett varumärke egentligen är. Kommunikationen mellan dessa har identifierats som en bidragande orsak till att varumärkesnyckelpersonernas uppfattningar om företagens varumärken skiljer sig från informationen som presenteras i årsredovisningarna. / Background: When IFRS became mandatory for listed Swedish companies there were expectations that intangible assets and goodwill, deriving from business combinations, would be accounted for in a more transparent and comparable manner. Recent studies have shown that these expectations have not been entirely been fulfilled. Aim: The purpose of this study is to compare how listed companies identify and report acquired intangible assets with the perceptions held by key personnel, concerning the assets. Furthermore, the study aims to provide answers to why any differences between the way of accounting and key personnel perceptions of intangible assets, are present. Method: The study was classified as exploratory as it seeks to explore a relatively unexplored area. Qualitative methodology was used and data were collected through interviews with key personnel, both within brands and accounting. Financial statements have also been used as a data. Results: There are differences between key brand personnels’ perceptions of the companies’ brands and the information presented in financial statements. There are also differences concerning what a brand really is, between key brand personnel and key accounting. The communication between these two kinds of key personnel has been identified as a contributing factor to why there are differences between the key brand personnels’ perception of brands and the information presented in the companies’ financial statements.

SAMMANFATTNING Vi lever i en tid av ständiga och snabba förändringar. Detta sägs även gälla i arbetslivet. Framförallt kvinnornas roll i arbetet är i förändring, de tar allt större plats inom företagsmarknaden. Det blir allt vanligare att kvinnor startar och driver företag, många av dessa är små. Vårt gemensamma intresse för den realistiska livsformsanalysen och kvinnligt företagande blev grunden för detta arbete. Det var av intresse för oss att söka finna svar på hur kvinnliga småföretagare upplever sin situation gällande balans mellan fritid och arbete. Vi ville ta reda på vilka livsformer dessa kvinnor lever för att öka vår förståelse för hur detta påverkar synen på vad som är viktigt i livet och vilka medel de tar till för att nå sina mål i enlighet med detta. Livsformsanalysen söker öka vår förståelse för andra individer och hur de väljer att leva sina liv. Alla har vi olika mål och medel för att nå dessa och olika definitioner på vad som är det goda livet. Den livsform vi lever styr på många sätt hur vi ser på verkligheten. Vi utgick från att ett livsformsperspektiv skulle vara fruktbart för denna undersökning då det skulle ge oss förklaringar till det som skiljer olika företagare åt. Vår förförståelse var att kvinnor till större del tar ansvar för hem och familj, det var därför spännande att utröna hur de klarar av att balansera detta ansvar med företagande. Då det är upplevelsen av de kvinnliga småföretagarnas situation vi velat undersöka valde vi att göra en kvalitativ undersökning. Vi genomförde fem intervjuer med småföretagande kvinnor som visade sig leva olika livsformer och därmed ha olika förutsättningar för sitt företagande. Gemensamt för dem är att de alla delvis lever självständighetens livsform. I enlighet med detta har de svårt att skilja arbetsliv från privatliv. Analyser av materialet visade att den eller de livsformer företagaren lever påverkar hur hon söker finna balans i tillvaron. Nyckelord: Livsformer, kombinationslivsform, balans, småföretagare och kvinnor / ABSTRACT We are living in a time of constant and rapid change. This also applies to work life. This applies in particular on the women’s role at work, women gain more ground in the business market. It is becoming more common for women to start and lead their own businesses, many of these are small. Our mutual interest in the realistic life mode analysis and in women who run their own businesses became the base of this composition. It was in our interest to find answers about how self employed women experience their situation concerning balance between leisure time and the time of work. We aspired to find out what life modes these women live. This in order to increase our understanding of how this influences their view of what is most important in life and the means they use to acquire their goals. The life mode analysis was created to increase our understanding of other individuals and the way they chose to live their lives. All of us have different goals and means to reach them, we have also got different views of what the good life is. The life mode one person lives in many ways predicts how he or she looks upon reality. We assumed that a life mode perspective analysis would be productive on this study since it would explain the differences amongst the self employed women. Our pre understanding was that women usually take on the main responsibility for the home and family .It was interesting to us to find out how they manage to balance this responsibility and their businesses. Since we wanted to explore the women’s experiences in our study we chose to make a qualitative research. We made five interviews with self employed women. We found out that they live different life modes, this gives them different conditions under witch they run their businesses. What they all have in common is that they, in part, live the independent life mode. In accordance to this they find it difficult to separate their time of work from their leisure time. Our analysis shows that the life mode or life modes influences how the business woman chooses to find her balance in life. Key words: Life modes, combinations of life modes, balance, self employed women

近年來環保意識興起，越來越多國家、政府開始重視環境保護，隨著越來越多相關環保法令規章的通過，企業不得不將環保因素納入企業營運考量。考量到環保因素許多的原料不能再使用，有些原料則是必須回收後再使用來達到環境保護，所以企業不能再獨善其身，企業必須負責將自己售出的產品回收再處理，因此逆向物流(reverse logistics)漸漸地受企業重視。近幾年來越來越多學者投入逆向物流相關議題的研究，但大部份都是針對某單一供應鏈管理策略做探討，例如：楊昭峯(2002),”製造策略對逆向供應鏈績效之影響”。張嘉恆、蘇純繪、林君維(2005),”綠色供應鏈模擬存貨採購策略之研究”。郭文清(2004),”逆向供應鏈製造策略之探討”。本次的研究便是探討比較全面性的供應鏈策略組合造成的影響，希望找出在逆向物流下這些供應鏈管理策略組合對成本之影響？研究目的有二點： 一、 逆向物流下不同策略組合對成本的影響度。 二、 建議企業在哪種逆向物流環境下該採用何種策略組合。 本次的研究方法主要是透過模擬的方式來達成，藉由模擬的方式得知各種供應鏈管理策略組合對成本所造成的影響，而主要的策略架構於供應鏈協會(Supply Chain Council, SCC)所發展的SCOR Model，SCOR Model提供了供應鏈管理中的參考流程如Source(採購)、Make(製造)、Deliver(配送)、Return(回收)，這次研究的策略主要分成這四大區塊，再探討相關策略文獻應用於本研究。決定了相關策略後，再建立成本項目用來評估每一種組合所產生的影響，最後建立實驗模型與流程進行模擬實驗。 關鍵字﹕逆向物流、供應鏈管理、策略組合

SammandragGoodwill har de senaste åren fått en allt mer betydelsefull roll i svenska bolag och utgör idag majoriteten av köpeskillingen vid ett rörelseförvärv. Rådande redovisningsstandarder lämnar en stor del av ansvaret för köpeskillingsallokering hos bolagen själva, något som tidigare studier visat ger utrymme för opportunistiskt agerande. Vi undersöker i denna studie 213 rörelseförvärv gjorda på den svenska marknaden under åren 2011-2013. Via en multipel regressionsanalys finner vi belägg för att rörlig ersättning till företagsledare baserad på kortsiktiga resultatmål, tenderar att leda till en högre allokering till goodwill i relation till immateriella tillgångar vid rörelseförvärv. Resultatet kan tolkas som att företagsledare maximerar resultatet ur ett kortsiktigt perspektiv i syfte att också maximera sin egen lön. Detta skapar en problematik då företagsledare som agerar i egenintresse försvagar de kvalitativa karaktäristika IASB efterstävar vid standardsättande. / Abstract Goodwill has over the last years gained a more influential role in Swedish corporations and accounts for a majority of the purchase price during an acquisition. Current accounting standards leave a substantial part of the responsibility of the purchase price allocation to the firms themselves, something that previous studies have found gives room for opportunistic behavior. We study 213 company acquisitions on the Swedish market during the years of 2011-2013. Through a multiple regression analysis we find that short-term compensations based on short-term financial results, tend to lead to a higher allocation to goodwill in relation to intangible assets. These findings could be interpreted as an indication of executives striving to maximize short-term results in order to also maximize their compensation. This creates a problematic situation since executives acting in self-interest diminishes the qualitative characteristics IASB endeavor when setting accounting standards.

Thesis (M.S.)--Ohio State University, 2008. / Title from first page of PDF file. Includes bibliographical references (p. 153-154).