Please read the abstract in the front of this document. / Thesis (PhD)--University of Pretoria, 2009. / Mathematics and Applied Mathematics / unrestricted

The purpose of this research is to examine whether accounting methods for business combinations (purchase and pooling-of-interests accounting) have a different effect on firms' market value of equity in the combination year and thereafter. In particular, after the accounting method is no longer disclosed in the financial statements, does it have an impact on market value of equity of the combined firms because the accounting figures are different? A five-year period subsequent to a particular business combination is used because public companies are not required to disclose the details of the combination for more than three years after the effective date of the combination. This research, thus, tests whether market participants still take into consideration the accounting method of past business combinations when this information is no longer disclosed in the financial statements. In addition to the testing of the impact of the accounting methods, the value-relevance of goodwill amortization is investigated. The sample consisted of 100 U.S. business combination transactions during the period 1985–1995 (77 pooling firms and 23 purchase firms). The results do not indicate that market participants price pooling firms and purchase firms differently at the time of business combinations. The results, in addition, do not confirm that when the details of a particular business combinations do not appear in the financial statements, pooling firms' accounting figures have a more positive effect on security prices than those of purchase firms. It seems that market participant are able, even in the long term, to account for the accounting difference between purchase and pooling-of-interests. Also, goodwill amortization does not appear to be value relevant. / Ph. D.

<p> This thesis deals with linear combinations of a set of random variables uniformly distributed on a simplex. The exact joint distribution of two general linear combinations with real constant coefficients is considered and the results found in the form of the joint probability density function. Application of the result is also illustrated. </p> / Thesis / Master of Science (MSc)

<p>Bakgrund: Ett flertal länder runt om i världen har under de senaste åren drabbats av företagsskandaler, den kanske mest omtalade är Enronskandalen i USA. Även en allt högre grad av globalisering har lett till mer integrerade kapitalmarknader och därigenom ett större behov av mer enhetliga redovisningsstandarder. IASB publicerade i mars 2004 IFRS 3, Rörelseförvärv, vilken implementerades för koncerner noterade på börsen i Sverige från och med 1 januari 2005. IFRS 3 reglerar bland annat vilka upplysningar som ska lämnas i årsredovisningen om rörelseförvärv.</p><p>Syfte: Syftet med uppsatsen är att undersöka i vilken utsträckning bolagen inom segmentet Large Cap på Stockholmsbörsen efterlever upplysningskraven avseende rörelseförvärv genomförda under 2006 i enlighet med IFRS 3 punkt 67 och 68.</p><p>Teori: Den teoretiska utgångspunkten är främst teorin om informationsasymmetrin men även intressentteorin och den institutionella teorin har legat till grund för uppsatsen.</p><p>Metod: En granskning av bolagens årsredovisningar har genomförts och resultaten presenteras i ett flertal diagram där de har klassificerats efter i vilken grad de följer upplysningskraven.</p><p>Slutsats: Vid granskningen av bolagens årsredovisningar kan enligt författarna konstateras att företagen i tämligen hög grad följer samtliga upplysningskrav i enlighet med IFRS 3 punkt 67 och 68. I de första delarna av punkt 67 som berör namn, beskrivning, tidpunkt, andel rösträtt, och anskaffningsvärde har företagen till hög grad följt kraven om upplysning. När det gäller resterande delar såsom förvärvskostnad, verkligt värde, redovisat värde, faktorer till uppkommen goodwill samt resultatpåverkan på koncernen har inte företagen i lika hög grad lämnat komplett information.</p>

Transcriptomics is the large-scale study of RNA molecules produced by the genome, in single cells or population of cells using high-throughput methods. With the advances in transcriptomic analysis, the monitoring of genome-wide gene expression provides a powerful approach for determining the action of drugs. In this study, we analyzed the transcriptional responses of cells treated with drugs either alone or in combinations to explore their effects in two different applications: breast cancer therapy and cell conversion. In the first part of this thesis, we aim at modeling the relationship between single and multidrug breast therapy at the transcriptome level. We monitored the effects of three drugs, and their combinations in human breast cancer MCF-7 cells using the cap analysis of gene expression method. We are the first to explore the impact of single and combinatorial treatment on promoter and enhancer expression on a genome-wide scale. After applying and customizing a broad spectrum of regression algorithms, we showed that the transcriptional response to combinatorial drug treatment at both promoters and enhancers is accurately described by a linear combination of the responses to the individual drugs. Our analysis is promising for eliciting the transcriptional reaction to multidrug therapies in an unbiased genome-wide way, which may minimize the need for exhaustive combinatorial screens. Following the drug combination analysis, we explored the possibility to systematically identify drugs that either alone or in combinations facilitate cell conversion. To date, no computational approach prioritizes or suggests chemical compounds promoting cell reprogramming. Using transcriptomic data of human primary cells and drug response expression profiles, we developed a computational framework which accurately predicts single drugs or drug cocktails driving any source cell type towards the desired lineage. Experimental and in-silico validation on human pluripotent stem cells confirms the ability of the top predicted drugs to enhance reprogramming. The introduced method has countless applications in regenerative medicine and can significantly speed up the research in this field.

Introdução: A síndrome metabólica (SM) é um transtorno complexo representado por uma combinação de fatores de risco cardiometabólico relacionados à deposição central de gordura e à resistência à insulina, que aumentam diretamente o risco de doenças cardiovasculares. O crescimento na prevalência da SM acompanha o aumento do consumo de alimentos cujas combinações de nutrientes são potencialmente adipogênicas (dietas ricas em gorduras saturadas e açúcar e pobres em cereais integrais, frutas e vegetais). Esse novo padrão de consumo de alimentos em todo o mundo segue o estilo de vida ocidental moderno que é caracterizado pelo consumo excessivo de calorias e baixo gasto energético. Objetivo: Investigar a correlação entre os padrões alimentares, a SM e alguns de seus principais componentes em indivíduos adultos de ambos os sexos portadores e não-portadores da síndrome. Métodos: Estudo de delineamento transversal realizado com 267 indivíduos adultos de ambos os sexos. Foram avaliados os seguintes dados previamente coletados: demográficos (sexo e idade), antropométricos e de composição corporal (índice de massa corporal e circunferência da cintura), dietéticos (padrões alimentares detectados a partir da análise de um recordatório de 24 horas), clínicos e bioquímicos (aferição da pressão arterial, coleta de sangue após 12h de jejum para avaliação dos níveis séricos de triacilgliceróis, colesterol total, LDL-c, HDL-c e glicose de jejum). Os padrões alimentares foram identificados por meio da análise fatorial por componentes principais e subsequentemente foram realizadas análises estatísticas de correlação e comparação de médias para investigar a relação entre os padrões alimentares identificados por esse método e as características da população. Resultados: Três padrões alimentares distintos foram identificados, explicando 25,59 por cento da variabilidade da dieta da população: (i) Padrão Tradicional, representado por um alto consumo de arroz, feijão, especiarias frescas, legumes, carne branca, sucos, café e chás e açúcar, e um baixo consumo de massas; (ii) Padrão Saudável, caracterizado por alta ingestão de especiarias frescas, frutas, vegetais, laticínios com pouca gordura e pão integrais e baixa ingestão de batatas e tubérculos, carne vermelha, café e chá e açúcar; e (iii) Padrão Ocidental, representado pelo consumo elevado de óleos vegetais, carne processada, leite, pão branco, sucos, refrigerantes e baixa ingestão de laticínios de baixo teor de gordura e pão integral. Entre os indivíduos com SM, há uma correlação positiva entre o padrão saudável e HDL-c, bem como entre o padrão ocidental e circunferência da cintura e triglicerídeos séricos. Em pessoas sem SM, uma correlação positiva é observada entre o padrão saudável e colesterol total e LDL-c, e uma correlação negativa entre o padrão tradicional e LDL-c. Conclusão: Os resultados obtidos permitem concluir que os padrões alimentares podem influenciar componentes da síndrome metabólica, e reforçam a importância da abordagem nutricional na forma de combinações de alimentos para a análise da prevenção e tratamento de alterações metabólicas / Background: Metabolic Syndrome (MetS) is a complex disorder represented by a combination of cardiometabolic risk factors related to central obesity and insulin resistance, which directly increase the risk of cardiovascular disease. The growth in the prevalence of MetS follows the increase in consumption of foods whose nutrient combinations are potentially adipogenic (diets high in saturated fats and sugar and low in whole grains, fruits and vegetables). This new pattern of food consumption in the world follows the modern western lifestyle that is characterized by excessive consumption of calories and low energy expenditure. Objective: To investigate the association between dietary patterns, MetS and some of its main components in adults of both sexes carriers and non-carriers of the syndrome. Methods: Crosssectional study conducted with 267 adults of both sexes. Were evaluated the following data previously collected: demographic (age and sex), anthropometric and body composition (body mass index and waist circumference), dietary (food patterns detected from analysis of a 24-hour recall), clinical and biochemical (blood pressure measurement, blood sampling after 12h of fasting for evaluation of serum triglycerides, total cholesterol, LDL-c, HDL-c and fasting glucose). Dietary patterns (DPs) were obtained by principal component analysis and subsequent statistical analyzes of correlation and mean comparison were performed to further investigate the relationship between the dietary patterns identified by this method and the characteristics of the population. Results: Three distinct dietary patterns were identified from the principal component factor analysis, explaining 25.59 per cent of the dietary intake variance: (i) Traditional Dietary Pattern, represented by the high intake of rice, beans, fresh spice, vegetables, white meat, juices, coffee & teas and sugar, and low intake of pasta; (ii) Healthy Dietary Pattern, characterized by high intakes of fresh spice, fruits, vegetables, low-fat dairy and whole grain bread and low intake of potatoes & tubers, red meat, coffee & teas and sugar; and (iii) Western Dietary Pattern, represented by high intakes of olive & vegetable oils, processed meat, dairy, white bread, juices, sodas and low intake of low-fat dairy and whole grain bread. Among individuals with MetS, there is a positive correlation between Healthy DP and HDL-c, as well as between Western DP and waist circumference and triglycerides. In people without MetS, the positive correlation is observed between Healthy DP and total cholesterol and LDL-c, and negative correlation between Traditional DP and LDL-c. Conclusion: The present study demonstrate that dietary patterns have some influence on the components of metabolic syndrome, and reinforce that food combinations is an important strategy for the analysis of the prevention and treatment of metabolic dysregulations

<p>Samarbetet mellan IASB och FASB med att ta fram en enhetlig redovisningsstandard för företagsförvärv har pågått några år. Den andra fasen av samarbetet har resulterat i förslaget Business Combinations fas II. I denna undersökning tas fasta på de mest omdiskuterade förändringarna som förslaget medför jämfört med nuvarande IFRS 3 Business Combinations. Studien belyser förändringarnas påverkan på balans- och resultatrapporten och huruvida de finansiella rapporterna kommer att ge bättre information till intressenterna tack vare förslaget. En av de mest diskuterade förändringarna i förslaget är tillämpningen av full goodwillredovisning, som blir resultatet av att ett striktare enhetsperspektiv anläggs. Redovisningsinformationen påverkas även av att den totala förändringen av ansats har gått från en anskaffningsvärdebaserad till en verkligt värdebaserad. Utifrån de effekter som identifieras utvärderas om förslaget bör antas i sin helhet.</p> / <p>The joint project between IASB and FASB to assess homogenous financial accounting standards has been in progress for a couple of years. The second phase of the collaboration has resulted in the Proposed Amendments to IFRS 3 Business Combinations. This thesis focuses on the most controversial changes with the proposition, compared to the present IFRS 3 Business Combinations. The study enlightens the effects that the changes have on the balance sheet and in the income statement. Further, if the financial reports shows better information to the interested parties as a consequence of the proposition. One of the most controversial changes in the proposition is the application of full goodwill method, which is the result of a stricter application of an entity theory. The accounting information is also influenced by the complete change of valuation from measuring cost to fair value measurement. The effects of the proposition are identified, and thereafter a statement is made whether the proposition should be accepted or not.</p>

Bakgrund: Ett flertal länder runt om i världen har under de senaste åren drabbats av företagsskandaler, den kanske mest omtalade är Enronskandalen i USA. Även en allt högre grad av globalisering har lett till mer integrerade kapitalmarknader och därigenom ett större behov av mer enhetliga redovisningsstandarder. IASB publicerade i mars 2004 IFRS 3, Rörelseförvärv, vilken implementerades för koncerner noterade på börsen i Sverige från och med 1 januari 2005. IFRS 3 reglerar bland annat vilka upplysningar som ska lämnas i årsredovisningen om rörelseförvärv. Syfte: Syftet med uppsatsen är att undersöka i vilken utsträckning bolagen inom segmentet Large Cap på Stockholmsbörsen efterlever upplysningskraven avseende rörelseförvärv genomförda under 2006 i enlighet med IFRS 3 punkt 67 och 68. Teori: Den teoretiska utgångspunkten är främst teorin om informationsasymmetrin men även intressentteorin och den institutionella teorin har legat till grund för uppsatsen. Metod: En granskning av bolagens årsredovisningar har genomförts och resultaten presenteras i ett flertal diagram där de har klassificerats efter i vilken grad de följer upplysningskraven. Slutsats: Vid granskningen av bolagens årsredovisningar kan enligt författarna konstateras att företagen i tämligen hög grad följer samtliga upplysningskrav i enlighet med IFRS 3 punkt 67 och 68. I de första delarna av punkt 67 som berör namn, beskrivning, tidpunkt, andel rösträtt, och anskaffningsvärde har företagen till hög grad följt kraven om upplysning. När det gäller resterande delar såsom förvärvskostnad, verkligt värde, redovisat värde, faktorer till uppkommen goodwill samt resultatpåverkan på koncernen har inte företagen i lika hög grad lämnat komplett information.

Samarbetet mellan IASB och FASB med att ta fram en enhetlig redovisningsstandard för företagsförvärv har pågått några år. Den andra fasen av samarbetet har resulterat i förslaget Business Combinations fas II. I denna undersökning tas fasta på de mest omdiskuterade förändringarna som förslaget medför jämfört med nuvarande IFRS 3 Business Combinations. Studien belyser förändringarnas påverkan på balans- och resultatrapporten och huruvida de finansiella rapporterna kommer att ge bättre information till intressenterna tack vare förslaget. En av de mest diskuterade förändringarna i förslaget är tillämpningen av full goodwillredovisning, som blir resultatet av att ett striktare enhetsperspektiv anläggs. Redovisningsinformationen påverkas även av att den totala förändringen av ansats har gått från en anskaffningsvärdebaserad till en verkligt värdebaserad. Utifrån de effekter som identifieras utvärderas om förslaget bör antas i sin helhet. / The joint project between IASB and FASB to assess homogenous financial accounting standards has been in progress for a couple of years. The second phase of the collaboration has resulted in the Proposed Amendments to IFRS 3 Business Combinations. This thesis focuses on the most controversial changes with the proposition, compared to the present IFRS 3 Business Combinations. The study enlightens the effects that the changes have on the balance sheet and in the income statement. Further, if the financial reports shows better information to the interested parties as a consequence of the proposition. One of the most controversial changes in the proposition is the application of full goodwill method, which is the result of a stricter application of an entity theory. The accounting information is also influenced by the complete change of valuation from measuring cost to fair value measurement. The effects of the proposition are identified, and thereafter a statement is made whether the proposition should be accepted or not.

Thesis (M.S.)--Auburn University, 2007. / Abstract. Vita. Includes bibliographical references.