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.

Diploma project is based on deferred tax and didactical theory and methods of teaching deferred tax. Project is interested in the essence of deferred income tax and in the principle of its recognition. Part of the project put mind to the timing differences and to the income tax rate. The assesment of the deferred tax liabilities or deferred tax assets took part of the project as well. Then the didactical principles are mentioned and the didactical analysis are accomplished. Also the analysis of the course books are done.

The thesis focuses on accounting and taxation system and their different approach in solving particular problems. The first part of this thesis characterizes the essence of accounting, its role and the importance for its users. It also describes the regulation of accounting, influences that contributed to the creation of a legislative framework and the accounting standards nowadays. The description of the tax system is focused on the definition of basic elements of taxes, a brief overview of the current tax system in the Czech Republic and the taxes in accounting. Particular attention is paid to differences and complications that arise from different perspective of tax and accounting system. This concerns the area of provisions, depreciation, valuation allowance and their connection with deferred tax.

Les mécanismes d’assortiment, sont des marchés dont l’objet est de réaliser une allocation économique efficace mais qui opèrent sans échange monétaire. L’efficacité d’un mécanisme peut être évaluée de manière théorique, mais il est aussi important d’évaluer sa performance avec des agents réels pour tenir compte des biais comportementaux et leur rationalité limitée. La thèse résumée dans cette note s’inscrit dans cette démarche en fournissant des résultats empiriques qui permettront d’améliorer l’utilisation des mécanismes d’appariement sur le terrain. Le premier chapitre de la thèse vise à analyser l’expérience acquise par des agents ayant participé à un mécanisme d’acceptation différée qui peut être transmise à de nouveaux participants pour améliorer l’efficacité du mécanisme. Les résultats obtenus montrent que les sujets sont plus susceptibles de révéler leur préférence réelle dans leur proposition quand ils reçoivent des conseils de leurs pairs des sessions précédentes. Le deuxième chapitre de la thèse étudie l’effet de la taille du marché sur la performance de deux mécanismes d’appariement. Les résultats montrent que l’augmentation du marché de 4 à 40 joueurs accroit le taux des participants qui révèlent leur préférence réelle dans leur proposition au mécanisme d’acceptation différée, mais que ce taux diminue dans le mécanisme de Boston. Le passage à une taille de marché de 4000 joueurs n’a pas d’effet supplémentaire significatif. Le troisième chapitre de la thèse justifie l’évolution du système d’admission des Universités en Chine. Des études montrent que le mécanisme de Boston n’élimine pas l’envie justifiée, qu’il est manipulable, et qu’il n’est pas Pareto-efficace. Le mécanisme d’allocation simple élimine l’envie justifiée, et il est non-manipulable et Pareto-efficace. Ce résultat justifie la transition récente de l’algorithme de choix séquentiel à l’algorithme de choix parallèle dans les pratiques d’admission aux Universités chinoises. / This thesis consists of three essays examining empirical factors that are important for the success of the matching mechanism in the real world. The first chapter discusses whether highly experienced people can transmit what they have learned and encourage new participants to reveal their true preferences under the Deferred Acceptance mechanism. I address this issue in a laboratory experiment to check the effect of peer experience on individual behaviors and the performance of the DA mechanism. Results show that subjects are more likely to play truthfully when learning advice from their peers in previous sessions.The second chapter studies the performance of the Boston and the DA mechanism in a laboratory under different scale of the matching markets. Results show that increasing the market size from 4 to 40 students per match increases participant truth-telling under the DA but decrease it under the Boston mechanism, leading to a decrease in efficiency but no change in the large stability advantage of the DA over the Boston mechanism. However, further increase in the scale to 4,000 students per match has no effect.The third chapter justifies the evolution of the college admissions system in China from a mechanism design perspective. Studies show that the Boston mechanism does not eliminate justified envy, is not strategy-proof and is not Pareto-efficient. The Simple Serial Dictatorship mechanism eliminates justified envy, is strategy-proof and is Pareto-efficient, thus outperforming the Boston mechanism in all three criteria. This result provides justification for the mechanism transition in recent years in China’s college admissions practices.

Immigration policies such as temporary protected status and deferred enforced departure can serve as suitable humanitarian solutions to help displaced individuals. Notwithstanding, when implemented in the course of many years, the uncertainty and stress of living in limbo can pose significant challenges to beneficiaries and create a multifarious scenario for government leaders. This qualitative study examined the experience of Liberians, a group designated with temporary immigration protection in the United States since 1991, who have consequently formed lives in the United States while in temporary status. The purpose of this qualitative study was to explore the effects of temporary immigration policy, implemented as a long-term solution on the security of Liberians and their successful integration in the United States. The study was designed with a case study approach, which yielded a breadth of data collected through semistructured interviews of 9 members of the Liberian community. The research question aimed to understand the perceived effects of long-term implementation of temporary immigration policy on Liberians and their ability to feel secure and integrate into U.S. society. The data were analyzed using content analysis and revealed that irrespective of the challenges and angst of living in limbo, and evidence of some degree of marginalization, Liberians have progressed in many ways and are contributing members of U.S. society. The social change implications of this research include providing a voice to Liberians and others in similar circumstances and the potential for policymakers to consider how temporary immigration policies are implemented in the future.

本研究以實證檢驗了「營業虧損扣抵遞延所得稅資產」之評價，以及其對股價之價值攸關性。本研究除了發現「營業虧損扣抵遞延所得稅資產」與股價顯著正相關，具有「資產」的性質外，另外觀察在加入「營業虧損扣抵遞延所得稅資產」相關變數後，即「當期營業虧損扣抵變動數」（增加數），或「當期發生營業虧損扣抵虛擬變數」，發現當期發生的「營業虧損扣抵」與股價呈現顯著的負相關，可以推論當期發生的「營業虧損扣抵」對股價係負面消息，且本身使得帳上原有的「營業虧損扣抵遞延所得稅資產」及「所得稅抵減遞延所得稅資產」因本期所得額為負而價值降低；另一個虛擬變數「營業虧損扣抵有效年數虛擬變數」對股價為反向但結果不顯著，可能的原因係樣本公司帳上平均只有一年左右的「營業虧損扣抵遞延所得稅資產」，另外也暗示了「營業虧損扣抵遞延所得稅資產」和「所得稅抵減遞延所得稅資產」未來可實現性，有足夠的課稅所得可供抵減。 / The paper uses the empirical method to examine the value relevance of a company’s deferred tax assets from tax loss carryforwards which respond to the stock price. In addition to the positive effect of deferred tax assets from cumulative tax loss carryforwards, representing the “asset” valuation to save the future tax, the paper finds the negative effect of deferred tax assets from the contemporary tax loss carryforward, which respond to the stock price. The paper uses the incremental value of deferred tax assets from the contemporary tax loss carryforward as a specific variable and two dummy variables, whether the operating loss happens this year and the number of effective periods of unused tax loss carryforwards, to examine the effect of deferred tax assets from the contemporary tax loss carryforward. The empirical result finds that the variable, the incremental value of deferred tax assets from the contemporary tax loss carryforward, and the dummy variable, whether the operating loss happens this year, are significantly negatively related to the stock price in statistics, but the negative effect of the dummy variable, the number of effective periods of unused tax loss carryforwards, is not attested in statistics, with a possible reason of more or less than one effective period of unused tax loss carryforwards.

The aim of this diploma work is to describe the accounting methods and procedures based on an accrual basis and characterize the effect of these methods on financial statements. In the first part of this diploma work are described the accounting method based on an accrual basis. The work is mainly focused on the following topics: transitional items of assets and liabilities, reserves, correcting the value of property items and deferred tax. In the second part are assessed the correctness of the methods applied in the particular company and evaluated the impact of accounting methods on reported profit of the last five years. Further are written up internal accounting directives based on the accrual basis.

A long-standing difficulty with rendering huge distances is depth-fighting; a visual artefact produced when two or more fragments overlap either due to coplanar geometry or insufficient depth precision. This thesis presents two novel methods, Cascaded Deferred Rendering (CDR) and Logarithmic Cascaded Deferred Rendering (LogCDR), as a solution to solve depth-fighting that is due to insufficient depth precision. This thesis also evaluates an existing method, logarithmic depth buffer, comparing it against the standard depth buffer in OpenGL, CDR and LogCDR. The most prominent solution found was logarithmic depth buffer because of performance, no overhead from frustum division and extensive culling, ease of implementation and conveniences such as easier implementation of transparency. / Ett långvarigt problem med att rendera stora scener är depth-fighting; en visuell artefakt som uppstår när två eller flera fragments överlappar, antingen för att det är ligger direkt på varandra eller för att det inte finns nog med precision i djupbuffern. Detta examensarbete presenterar två nya metoder, Cascaded Deferred Rendering (CDR) och Logarithmic Cascaded Deferred Rendering (LogCDR) som en lösning på depth-fighting som framträder när de inte finns nog med precision. Detta examensarbete utvärderar också en redan existerande metod, logaritmisk djupbuffer, och jämför den med standard djupbuffern i OpenGL, CDR samt LogCDR. Den mest lovande metoden funnen var logaritmisk djupbuffer för dess hastighet, lätthet att implementera och enklare att lägga till stöd för transparans till.

The aim of this thesis on "Corporate Income Taxes in Accounting" is to show what takes place this tax in the tax system of Czech Republic, to define the current legislation of this issue, to describe the procedures to detect the amount of payable tax and deferred tax and their subsequent reporting in financial statements. Finally, it views the impact of these taxes on disposable income of the entity.

Background. In this experiment forward, deferred and tile-based forward rendering techniques are implemented to research about the light-rendering performance of these rendering techniques. Nowadays most games and programs contains a graphical content and this graphical content is done by using different kind of rendering operations. These rendering operations is being developed and optimized by graphic programmers in order to show better performance. Forward rendering is the standard technique that pushes the geometry data through the whole rendering pipeline to build up the final image. Deferred rendering on the other hand is divided into two passes where the first pass rasterizes the geometry data into g-buffers and the second pass, also called lighting pass, uses the data from g-buffers and rasterizes the lightsources to build up the final image. Next rendering technique is tile-based forward rendering, is also divided into two passes. The first pass creates a frustum grid and performs light culling. The second pass rasterizes all the geometry data to the screen as the standard forward rendering technique. Objectives. The objective is to implement three rendering techniques in order to find the optimal technique for light-rendering in different environments. When the implementation process is done, analyze the result from tests to answer the research questions and come to a conclusion. Methods. The problem was answered by using method "Implementation and Experimentation". A render engine with three different rendering techniques was implemented using C++ and OpenGL API. The tests were implemented in the render engine and the duration of each test was five minutes. The data from the tests was used to create diagrams for result evaluation. Results. The results showed that standard forward rendering was stronger than tile based forward rendering and deferred rendering with few lights in the scene.When the light amount became large deferred rendering showed the best light performance results. Tile-based forward rendering wasn’t that strong as expected and the reason can possibly be the implementation method, since different culling procedures were performed on the CPU-side. During the tests of tile-based forward rendering there were 4 tiles used in the frustum grid since this amount showed highest performance compared to other tile-configurations. Conclusions. After all this research a conclusion was formed as following, in environments with limited amount of lightsources the optimal rendering technique was the standard forward rendering. In environments with large amount of lightsources deferred rendering should be used. If tile-based forward rendering is used, then it should be used with 4 tiles in the frustum grid. The hypothesis of this study wasn’t fully confirmed since only the suggestion with limited amount of lights were confirmed, the other parts were disproven. The tile-based forward rendering wasn’t strong enough and the reason for this is possibly that the implementation was on the CPU-side.