Arbitrary high order numerical methods for time-harmonic acoustic scattering problems originally defined on unbounded domains are constructed. This is done by coupling recently developed high order local absorbing boundary conditions (ABCs) with finite difference methods for the Helmholtz equation. These ABCs are based on exact representations of the outgoing waves by means of farfield expansions. The finite difference methods, which are constructed from a deferred-correction (DC) technique, approximate the Helmholtz equation and the ABCs to any desired order. As a result, high order numerical methods with an overall order of convergence equal to the order of the DC schemes are obtained. A detailed construction of these DC finite difference schemes is presented. Details and results from an extension to heterogeneous media are also included. Additionally, a rigorous proof of the consistency of the DC schemes with the Helmholtz equation and the ABCs in polar coordinates is also given. The results of several numerical experiments corroborate the high order convergence of the proposed method. A novel local high order ABC for elastic waves based on farfield expansions is constructed and preliminary results applying it to elastic scattering problems are presented.

La investigación del trabajo del presente busca enfatizar y mostrar los posibles impactos en los Estados Financieros y en el Impuesto a la Renta que la NIC 12 Impuesto a las ganancias prescribe y la forma en que estos son registrados contable y tributariamente de acuerdo a las normas fiscales actualizadas, y como afecta en los resultados financieros del periodo y los siguientes debido a los activos y pasivos diferidos y los impuestos declarados. La investigación se desarrolló en cinco partes: Capítulo I Marco teórico, el cual incluye los antecedentes, definiciones, nociones y las dimensiones de la Norma y la relevancia de nuestro tema de estudio respecto a la NIC 12 Impuesto a las Ganancias y el Impacto en los Estados Financieros y en el Impuesto a la Renta en el sector Inmobiliario en el distrito de Surco, año 2018. Capítulo II Plan de Investigación, se enuncia la problemática del contexto de la presente investigación, el problema, el objetivo y la hipótesis general y los específicos. Capítulo III Metodología de Investigación, se definió la población y muestra de la investigación, así como las herramientas a utilizar en la Investigación Cualitativa e Investigación Cuantitativa. Capitulo IV Desarrollo de la Investigación; se aplicó las herramientas de investigación como son la entrevista a profundidad y las encuestas, así como los posibles escenarios en el caso práctico. Capítulo V Análisis de Resultados, se realizó el análisis de la información obtenida de la aplicación de los instrumentos y el caso práctico concluyendo con la validación de las hipótesis. / The research in this paper seeks to emphasize and show the possible impacts on the Financial Statements and Income Taxes that IAS 12 Income Tax prescribes and the manner in which these are recorded for accounting and tax purposes in accordance with current tax standards, and how they affect financial results for the period and subsequent periods due to deferred assets and liabilities and declared taxes. The research was developed in five parts: Chapter I Theoretical framework, in which the background, dimensions and importance of our study topic were conceptualized, developed and defined with respect to IAS 12 Income Tax and Impact on Financial Statements and Income Tax in the Real Estate sector in the district of Surco, year 2018. Chapter II Research Plan, exposes the problems of the research scenario, the problem, the objective and the general hypothesis and the specific ones. Chapter III Research Methodology, the population and research sample were defined, as well as the tools to be used in Qualitative Research and Quantitative Research. Chapter IV Research Development; research tools such as in-depth interviews and surveys were applied, as well as possible scenarios in the practical case. Chapter V Analysis of Results, the analysis of the information obtained from the application of the instruments and the practical case was carried out, concluding with the validation of the hypotheses. / Tesis

Les bases de données présentent des problèmes de passage à l’échelle. Ceci est principalement dû à la compétition pour les ressources et au coût du contrôle de la concurrence. Une alternative consiste à centraliser les écritures afin d’éviter les conflits. Cependant, cette solution ne présente des performances satisfaisantes que pour les applications effectuant majoritairement des lectures. Une autre solution est d’affaiblir les propriétés transactionnelles mais cela complexifie le travail des développeurs d’applications. Notre solution, Gargamel, répartie les transactions effectuant des écritures sur différentes répliques de la base de données tout en gardant de fortes propriétés transactionnelles. Toutes les répliques de la base de donnée s’exécutent séquentiellement, à plein débit; la synchronisation entre les répliques reste minime. Les évaluations effectuées avec notre prototype montrent que Gargamel permet d’améliorer le temps de réponse et la charge d’un ordre de grandeur quand la compétition est forte (systèmes très chargés avec ressources limitées) et que dans les autres cas le ralentissement est négligeable. / Databases often scale poorly in distributed configurations, due to the cost of concurrency control and to resource contention. The alternative of centralizing writes works well only for read-intensive workloads, whereas weakening transactional properties is problematic for application developers. Our solution spreads non-conflicting update transactions to different replicas, but still provides strong transactional guarantees. In effect, Gargamel partitions the database dynamically according to the update workload. Each database replica runs sequentially, at full bandwidth; mutual synchronisation between replicas remains minimal. Our prototype show that Gargamel improves both response time and load by an order of magnitude when contention is high (highly loaded system with bounded resources), and that otherwise slow-down is negligible.

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This paper investigates the competitiveness of semi-implicit Runge-Kutta (RK) and spectral deferred correction (SDC) time-integration methods up to order six for incompressible Navier-Stokes problems in conjunction with a high-order discontinuous Galerkin method for space discretization. It is proposed to harness the implicit and explicit RK parts as a partitioned scheme, which provides a natural basis for the underlying projection scheme and yields a straight-forward approach for accommodating nonlinear viscosity. Numerical experiments on laminar flow, variable viscosity and transition to turbulence are carried out to assess accuracy, convergence and computational efficiency. Although the methods of order 3 or higher are susceptible to order reduction due to time-dependent boundary conditions, two third-order RK methods are identified that perform well in all test cases and clearly surpass all second-order schemes including the popular extrapolated backward difference method. The considered SDC methods are more accurate than the RK methods, but become competitive only for relative errors smaller than ca .

Thesis (MComm (Logistics))--University of Stellenbosch, 2011. / ENGLISH ABSTRACT: Mobile phone networks form an integral part of economic and social development globally. Mobile phones have become an everyday part of life and it is hard to imagine a competitive economy without the availability of mobile communications. Emerging markets benefit most from the implementation of mobile technology and growth trends are outperforming earlier predictions. The most popular and sustainable payment model used by mobile phone networks in emerging markets is the pre paid mechanism used for the distribution of airtime. This mechanism brings about unique challenges for networks in emerging markets. In this thesis the importance of the mobile phone network pre paid value channel is introduced through an analysis of pre paid revenue. A brief introduction is given to the systems and products that contribute to the functioning of the pre paid value channel. The revenue generation process is described with regards to the pre paid sector of the market and an in-depth explanation of the importance of deferred revenue is given, how it is recorded and what role it fulfils in the generation of revenue. The complexity of the network environment, both technical and operational makes the use of a business automation and support system (BSS) a necessary tool for effective execution of tasks and processes within the network environment. These systems record information from a wide spectrum of available technical network resources and use this information to automate the flow of network products. The use of such a system for the calculation of deferred revenue is suggested. Saaty‟s Analytical Hierarchy Process (AHP) algorithm and the Elimination and Choice Expressing Reality (ELECTRE) method are used to compare the newly proposed method for the calculation of deferred revenue using a BSS. Using Saaty's algorithm to estimate the effectiveness of deferred revenue as reported through the use of a BSS yields favourable results for the proposed method. This helps to bridge the gap in the poorly researched mobile telecommunications industry. ELECTRE is used to substantiate the findings of the model using AHP and meaningful tests are done to motivate correctness and accuracy of the results obtained throughout. Most importantly, the findings were shared with academic and industry experts, adding meaningful resemblance to the goals set out to achieve. / AFRIKAANSE OPSOMMING: Mobiele foon netwerke is wêreldwyd 'n onlosmaakbare deel van ekonomiese en sosiale ontwikkeling. Mobiele fone is deel van ons alledaagse lewe en dit is moeilik om 'n kompeterende ekonomie te bedink sonder die beskikbaarheid van mobiele kommunikasie. Ontluikende markte trek die meeste voordeel uit die implementering van mobiele tegnologie en groeitendense vertoon beter as wat vroeër voorspel is. Die mees gewilde en volhoubare betaalmetode wat deur mobiele foon netwerke in ontluikende markte gebruik word, is die voorafbetalingsmeganisme wat vir die verspreiding van lugtyd gebruik word. Hierdie meganisme bring unieke uitdagings vorendag in ontluikende markte. Die tesis beskryf die belangrikheid van die mobiele foon netwerk voorafbetalingswaardekanaal deur 'n analise te maak van vooruitbetalingsinkomste. 'n Kort oorsig oor die sisteme en produkte wat bydra tot die funksionering van die vooruitbetalingswaardekanaal word verskaf. 'n Beskrywing van die inkomste-genereringsproses vir die vooruitbetaling-sektor van die mark word verskaf en 'n in-diepte verduideliking van die belangrikheid van uitgestelde inkomste, hoe dit vasgelê word en watter rol dit speel in die generering van inkomste word verduidelik. Die kompleksiteit van die netwerkomgewing, beide op 'n tegniese en operasionele vlak, maak die gebruik van 'n besigheidsoutomatisering en ondersteuningsisteem (BSS) 'n noodsaaklike instrument vir die effektiewe uitvoer van take en prosesse binne die netwerkomgewing. Hierdie sisteme stoor informasie vanuit 'n wye spektrum van beskikbare tegniese netwerkbronne en gebruik die inligting om die vloei van netwerkprodukte te outomatiseer. Die gebruik van sodanige sisteem word voorgestel vir die berekening van uitgestelde inkomste. Saaty se Analitiese Hierargie Proses-algoritme (AHP) en die Eliminasie en Realiteit-Deur-Keuse Uitdrukkingsmetode (ELECTRE) word gebruik vir die vergelyking van die voorgestelde metode vir die berekening van uitgestelde inkomste deur middel van 'n BSS. Die gebruik van Saaty se algoritme om die effektiwiteit te bereken van uitgestelde inkomste soos gemeld deur die gebruik van 'n BSS, lewer gunstige resultate vir die voorgestelde metode. Dit vul 'n leemte in die swak nagevorsde mobiele telekommunikasie industrie. ELECTRE word gebruik om die bevindinge van die AHP-model te substansieer en betekenisvolle toetse word deurentyd gedoen om die korrektheid en akkuraatheid van die resultate te motiveer. Die belangrikste aspek van die navorsing is dat die bevindinge gedeel is met kenners binne die akademie sowel as die industrie, wat nou aansluit by die doelstellings wat aanvanklik beoog is.

The aim of this thesis is to draw the attention to the problems in the book-keeping which are influenced by the current tax legislation and which could lead to distortion of the financial statements and therefore also to violation of the concept of true and fair view in the accounting. In this dissertation thesis following accounting transactions are emphasized: allowances for doubtful receivables, depreciation, provisions and deferred tax. These operations are often missed out or distorted in the accounting as their impact on the tax base is neutral.

Made available in DSpace on 2015-03-05T19:14:43Z (GMT). No. of bitstreams: 0 Previous issue date: 24 / Nenhuma / A presente pesquisa analisou o impacto do reconhecimento de Ativos Fiscais Diferidos (AFDs) nos índices de liquidez corrente, liquidez geral, endividamento e rentabilidade sobre o patrimônio líquido de 36 empresas que fazem parte do nível de governança corporativa da BOVESPA, denominado “Novo Mercado”, com dados das demonstrações contábeis do período de 2006 a 2008. Os índices foram calculados sem a consideração e com a consideração de Ativos Fiscais Diferidos nas referidas demonstrações. A abordagem do estudo é quantitativa; quanto aos objetivos a pesquisa é descritiva e no que tange aos procedimentos técnicos é documental. Constatou-se, por meio do Teste “t”, que o reconhecimento de AFDs tem impacto estatisticamente significativo nos índices de liquidez e endividamento. Adicionalmente, buscando explicar os diferentes níveis de reconhecimento de AFDs na amostra, aplicou-se o teste de correlação e análise de dependência por meio de regressão múltipla. Os resultados revelam não existir relação significativa en / This research examined the impact of the recognition of deferred tax assets (AFDs) in rates of current liquidity, general liquidity, debt and profit of the inheritance of 36 companies that are part of the level of governance corporative from BOVESPA, called "New Market" with data from accounting statements for the period from 2006 to 2008. The indices were calculated without consideration and with consideration of deferred tax assets in these reported demostrations. The approach of the study is quantitative, as the aims; the research is descriptive, in regard about technical procedures; it is documentary. It was verified that the "t" test, that the recognition of AFDs has statistically significant impact on liquidity and debt. Additionally, trying to explain the different levels of recognition of AFDs in the sample, it was applied the test of correlation and dependency analysis through multiple regression. The results showed no significant relationship between the level of recognition AFDs and the explanatory

This final thesis deals with accounting and taxes in terms of consideration and assessment of mutual linkage between these two systems. On the basis of historical development analysis it has been carried out an assessment of the impact of taxation on the fair accounting view. The thesis also includes section concerning transformation of operating profit on tax base for corporate income tax through cleaning of tax revenues and excluding of non-deductible expenses. An integral part of the thesis covers topic of institute of deferred tax, reasons for its creation, calculation and billing. An practical example illustrating given procedures is a part of the closing section.

The aim of this thesis is to carry out an analytic research on mergers of business companies realized in the Czech republic in 2011. The dissertation is divided into three relatively independent sections. The first one deals with problems of mergers from a theoretical point of view, i.e. definition of basic key concepts, specification of incentives for mergers of business companies, evaluation of their gains within their business strategies and their potential constraints. The second part is focused on an analysis of a legal framework where mergers are realized, especially on requirements of law on transformation of business companies and cooperatives, law on accounting and law on income tax. It also deals with an accounting solution to mergers including its tax impacts. The final part is devoted to selection of criteria and to the actual analysis of mergers realized in the Czech republic in 2011.