The study attempts to determine the degree of powerlessness and the deferment of gratification among children as measured by instruments designed for this purpose. An effort will be made to test whether the deferred gratification pattern exists in inverse relationship to the feeling of powerlessness among the lower classes; and to determine whether children who feel they are estranged from society have a psychological need for an impulsive release of feelings.

The primary purpose of this study is to establish whether, by examining the responses to various pronouncements covering deferred taxation, a comprehensive theory of accounting can be said to exist in South Africa. Four case studies were conducted on the responses to the various pronouncements issued by the Accounting Practices Committee on deferred tax. The respondents to these pronouncements were surveyed to establish their perception and understanding of various aspects of accounting theory, deferred taxation and corporate management's influence on the accounting standard setting process. The results of the study indicate that, although the recognition of a positive theory of accounting cannot be conclusively shown to exist, certain of the factors that can be said to drive the accounting standard setting process are identified. A positive relationship is perceived to exist between the accounting standard setting process and management compensation. / Thesis (M.Com.)-University of Durban-Westville, 1993.

Thesis (M.Com.(Taxation))--University of Pretoria, 2008. / Abstract in English and Afrikaans. Includes bibliographical references.

Thesis (Ph.D.)--University of Missouri-Columbia, 2006. / The entire dissertation/thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file (which also appears in the research.pdf); a non-technical general description, or public abstract, appears in the public.pdf file. Title from title screen of research.pdf file viewed on (February 27, 2007) Vita. Includes bibliographical references.

My study investigates whether the effects of non-cash incentives on employee performance depend on when the incentive is paid and what type of task is being performed. Although firms frequently use non-cash incentives, such as merchandise, travel awards and gift cards, the effects of non-cash incentives, relative to cash incentives, are not well understood by researchers. Drawing on economic and psychology theories, I predict that the effects of incentive type (cash or non-cash) on performance depend on incentive payoff timing (near or distant future) and task type (analytic or creative). Specifically, for an analytic task, I predict and find that a cash incentive paid in the near future is most effective. For a creative task, I predict and find that a cash incentive paid in the near future and a non-cash incentive paid in the distant future are most effective. The results of my study should benefit theory and practice by identifying the most effective combination of incentive type and payoff timing for a given task type.

<p>Many numerical approaches exist to solving models of electrical activity in the heart. These models consist of a system of stiff nonlinear ordinary differential equations for the voltage and other variables governing channels, with the voltage coupled to a diffusion term. In this work, we propose a new algorithm that uses two common discretization methods, operator splitting and finite elements. Additionally, we incorporate a temporal integration process known as spectral deferred correction. Using these approaches,</p><p>we construct a numerical method that can achieve arbitrarily high order in both space and time in order to resolve important features of the models, while gaining accuracy and efficiency over lower order schemes.</p><p>Our algorithm employs an operator splitting technique, dividing the reaction-diffusion systems from the models into their constituent parts. </p><p>We integrate both the reaction and diffusion pieces via an implicit Euler method. We reduce the temporal and splitting errors by using a spectral deferred correction method, raising the temporal order and accuracy of the scheme with each correction iteration.</p><p> </p><p>Our algorithm also uses continuous piecewise polynomials of high order on rectangular elements as our finite element approximation. This approximation improves the spatial discretization error over the piecewise linear polynomials typically used, especially when the spatial mesh is refined. </p><p>As part of these thesis work, we also present numerical simulations using our algorithm of one of the cardiac models mentioned, the Two-Current Model. We demonstrate the efficiency, accuracy and convergence rates of our numerical scheme by using mesh refinement studies and comparison of accuracy versus computational time. We conclude with a discussion of how our algorithm can be applied to more realistic models of cardiac electrical activity.</p> / Dissertation

The distinction between current and non-current assets and liabilities used in the presentation of financial statements has been challenged for well over the past two decades. Despite this, the distiction is still used today and appears to still have relevance. The purpose of this study is to evaluate and determine the most appropriate method of classification of deferred tax between current and non-current in the context of the objective of financial statements. This is important as information that meets the objective of financial statements is useful to users of financial statements, and might influence their economic decisions. Furthermore, the most appropriate method of classification will have a direct impact on working capital ratios as well as other ratios in financial reporting analyses. A literature review of technical issues together with insights collected from accounting lecturers and technical partners and/or directors by way of a descriptive survey have shown that the destinction of deferred tax assets and liabilities between current and non-current assets and liabilities meets the objective of financial statements. This is in terms of both the current IASB Framework as well as the proposed revised Conceptual Framework. Standard setters in the accounting arena should therefore consider the value such a distinction would add to users of financial statements. This distinction will have the biggest impact on preparers of financial statements, as information of sufficient detail would have to be readily available to enable them to provide users with more relevant information. Copyright / Dissertation (MCom)--University of Pretoria, 2008. / Taxation / unrestricted

The diploma thesis focuses on deferred tax. It characterizes this accounting category and describes various theoretical approaches to its calculation. It deals with its historical development and the current regulation of its recognition and presentation in financial statements. The thesis contains rules set by IFRS as well as Czech accounting legislation. It explains the most common situations where deferred tax liability and deferred tax asset arises. The practical part compares chosen theoretical knowledge with its practical application. It assesses correctness of presentation of deferred tax in practice. The thesis deals with the question whether accounting units make mistakes when presenting deferred tax and whether they provide sufficient additional information to users of financial statements. Significance of deferred tax in balance sheet and income statement is subject to interest too.

This diploma thesis deals with the deferred tax issue in the context of changing the US GAAP accounting system to IFRS. First of all, it summarizes the theoretical approaches to recognition, measurement and reporting of deferred tax and examines the factors, which could affect its appearance in the individual and consolidated financial statements. Then this diploma thesis focuses on the comparison between the US GAAP and IFRS rules regarding deferred tax accounting. The output of this comparison is demonstrated in a form of analysis table pointing to the fundamental conceptual differences. Next part of the thesis presents the first IFRS adoption issue in relation to IFRS 1, where the effect of the first adoption on the presented deferred tax is accentuated. After all, the findings from the theoretical part of the diploma thesis are applied in the practical example of PJSC LUKOIL, which had to change US GAAP to IFRS in 2014 due to the new legislation requirement. This last part examines the differential attitudes of both accounting systems to deferred tax and presentation and significance of deferred tax at the first IFRS adoption.

The diploma thesis reviews the problematics of deferred tax. It presents the historical context leading to introduction of deferred tax and explains different approaches to its calculation and reporting. The thesis is focused both on the Czech accounting legislation and on IFRS (International Financial Reporting Standards). Illustrative examples are included in order to facilate the understanding of the presented concepts. The work is concluded by a practical part dealing with the usage of deferred tax in one Czech company.