Typescript. / Thesis (Ph. D.)--University of Hawaii at Manoa, 1985. / Bibliography: leaves 81-87. / Microfilm. / vii, 87 leaves, bound 29 cm

Advertising plays a distinct role in economies around the world and, in this regard, diverse countries have been investigated in this study including the BRICS countries. It focused on the classification of advertising cost for tax purposes. Research questions posed by this study are answered through the development of a classification process that may assist with the classification of advertising cost for the purpose of taxation. It has been established that guidelines for the classification of advertising cost as capital or revenue of nature are needed to correctly classify advertising cost for tax purposes. Furthermore, the determination of when advertising cost will be regarded as capital of nature is required. The study used a mixed method research approach, involving a literature review of case law and income tax acts as well as an analysis of annual financial statements. Findings from this research indicate a growing trend in revenue generated from advertising in South Africa; proving the importance of the advertising market in the economy. Guidelines for the classification of advertising cost for tax purposes were established by using principles from national and international case law. / MCom (Accountancy)--North-West University, Vaal Triangle Campus, 2015

Advertising plays a distinct role in economies around the world and, in this regard, diverse countries have been investigated in this study including the BRICS countries. It focused on the classification of advertising cost for tax purposes. Research questions posed by this study are answered through the development of a classification process that may assist with the classification of advertising cost for the purpose of taxation. It has been established that guidelines for the classification of advertising cost as capital or revenue of nature are needed to correctly classify advertising cost for tax purposes. Furthermore, the determination of when advertising cost will be regarded as capital of nature is required. The study used a mixed method research approach, involving a literature review of case law and income tax acts as well as an analysis of annual financial statements. Findings from this research indicate a growing trend in revenue generated from advertising in South Africa; proving the importance of the advertising market in the economy. Guidelines for the classification of advertising cost for tax purposes were established by using principles from national and international case law. / MCom (Accountancy)--North-West University, Vaal Triangle Campus, 2015

This paper studied earnings management through Bad Debt Expense. The goal of this thesis was to see if managers manipulate Bad Debt Expense in order to smooth their bottom line. In order to test this, I created several different variables relating to Bad Debt Expense and some control variables for Net Income. I found that my results are consistent with earnings management. The results are not clearly stated and therefore I cannot say that earnings management is definitely happening, but it is a possibility.

Thesis (Ph. D.)--Harvard University, 1994. / Includes bibliographical references (leaves 130-134).

The concept of return on investment for public education requires an understanding of the cumulative impact of resources employed to educate a student over time. The State of Vermont presented a unique opportunity to measure the return on investment as indicated by student outcomes. The governance structure of Vermont school districts allowed the identification of investments at the local school level, thereby enabling a match between the outcomes for 1355 students on the New Standards Reference Exam and cumulative investments over time. The longitudinal study examined the relationship between the cumulative investment made during the first eight years of school and student outcomes based upon three assessment points, in fourth, eighth and tenth grades for students within the sample. The study included an examination of the relationship between poverty, investments and student outcomes, indicated included Free or Reduced Lunch eligibility and Adjusted Gross Income. The study also examined the relationship between student performance and responses to the Opportunity to Learn Survey, assessing the student‟s perception of their school. Vermont Department of Education databases included financial investments from 1997 through 2004 and matched student outcomes on the New Standards Reference Exam in 2000, 2004, and 2006 in both English and Language Arts and Math. The results analysis indicated statistically significant relationships between student outcomes and investment which grew over time, and when the investments were more closely related to direct instruction on students, and were especially evident in math. Furthermore, there was a statistically significant relationship between levels of investment and outcomes for students within the same economic group and between students‟ responses to the Opportunity to Learn survey and investment levels. The results of this study provide legislators and policy makers with longitudinal clarification regarding the relationship between per pupil investment and student outcomes.

Objective: To investigate the association between hospital investment in human resources variables and patient safety, specifically after surgery adverse events in Florida hospitals. We performed the analysis to identify the association of after surgery complication rates with full time equivalent employees (FTEs) per admission and per patient day, expenses per admission and per patient day and, the percent of total operating expense accounted for by payroll expenses. Design: A cross sectional analysis using inpatient hospital discharge data and financial data from seventy short-term general hospitals, both for-profit and not-for-profit. Methods: Discharge data from year 2000 was obtained from Agency for Health Care Administration (AHCA). This data was used to calculate Agency for Healthcare Research and Quality (AHRQ) Patient Safety Indicators (PSIs) related to after surgery complications in 840,945 hospital discharge records from 70 short-term general hospitals across the state of Florida. The predictor variables include: payroll expenditures per admission, payroll expenditures per patient day, personnel (FTE) per admission, personnel (FTE) per patient day and payroll expense as a percent of total operating expenses. Main outcome measures: Nine patient safety indicators defined by AHQR and specific to after surgery complications: complications of anesthesia, foreign body left during procedure, postoperative hemorrhage or hematoma, postoperative physiologic and metabolic derangement, postoperative pulmonary embolism or deep vein thrombosis, postoperative respiratory failure, postoperative sepsis, postoperative wound dehiscence. Results: Patient safety indicator rate showed an inverse relationship with the percent of total operating expense represented by payroll, Personnel per patient day and personnel per admission. The patient safety indicators showing significant relationship with hospital human resource characteristics are postoperative hemorrhage or hematoma (p=0.0002), postoperative hip fracture (p<0.0001), and postoperative sepsis (p=0.0371). Conclusion: Human resource investment is positively related to favorable outcomes, although the effect varies across the type of outcomes.

費用分析與預算管理是健全壽險公司經營的重要指標。在市場競爭激烈，死差益及利差益又較以往縮減的情況下，費差益成為壽險公司能掌握的主要利源，若能有效控制費用，不僅可增加盈餘，必要時尚可作為降低保費競爭的利器。而費用分析乃費用控制的基礎，清楚地瞭解費用狀況方能加強內部管理，進一步編擬預算，以控制費用，協助公司達成預期的利潤目標。本文針對費用分析及費用預算加以探討，全文概分六章:首章為緒論。說明本文之研究動機、目的、範圍及限制，並對各章內容作概括性的敘述。第二章為壽險公司之費率結構與費用。本章主要探討費率結構與費用之關係、費用分類及費用攤派的方法，並引進美國ＮＡＩＣ之相關規定以為參考。第三章為壽險公司費用分析之種類與方法。將費用攤派至各險種後，依業務用途分別探究各種費用分析之方法及評價標準。第四章為壽險公司費用預算之控制。首節先對預算制度作一闡述，次以費用預算為主題 ，探討其處理程序及費用控制時所應考慮的問題。第五章為我國壽險公司費用分析及控制制度之剖析。本章除提出財政部頒佈之相關法令外，並對國內狀況作一了解，末節則針對新公司或小公司所面臨的問題加以探究。第六章為結論與建議。本章對全文作一總結及提出建議。

Directors in not-for-profit organizations are not only monitors who ensure that financial reports are free from misreporting but also often act as fundraisers. This paper examines the intensity of directors’ monitoring when management misallocates expenses to solicit donations; especially whether the directors’ oversight is influenced by the organization’s expense disclosure transparency and the donors’ evaluation focus. The results from two experiments indicate that directors play a monitoring role to not allow management’s expense misallocation. Further, the enhanced transparency of expense disclosures increases directors’ tendency not to endorse management’s expense misallocation. However, the donors’ adoption of a balanced evaluation process (i.e., considering both financial and nonfinancial performance metrics) reduces directors’ monitoring compared to the donors’ adoption of an expense-focused evaluation process (i.e., focusing solely on financial metrics). This effect of the donors’ adoption of a balanced evaluation process occurs when directors anticipate donors will not donate to the not-for-profit organization, but not when directors anticipate donors will donate. This paper contributes to a richer understanding of directors’ role in not-for-profit organizations’ expense misallocations. Implications for nonprofit governance are discussed. / Thesis (Ph.D, Management) -- Queen's University, 2011-08-29 14:29:22.41

The fiscal charges of the income tax state that if we want to consider an expense as deductible it must fulfill the causality principle, apart from that, they state rules that expenses are necessary to generate income and fulfill the criterion of reasonable expenses, majority among others.Showing that an expense is a necessity is a complicated task that in many cases will force — the person to determine that necessity — to examine internal aspects of the company, as business strategies, internal policies, etc. Apart from the analytical complexity of these topics, there will be the subjective aspect from the point of view of the outside observer.This article pretends to show the difficulty to decide if an expense is necessary or not, through the analysis of a real case where the tax system denies expenses of a taxpayer because they were not considered necessary for that kind of business. / Las normas tributarias del impuesto a la renta señalan que para que un gasto sea deducible de impuestos debe cumplirse con el principio de causalidad; además señalan dichas normas que los gastos deben ser necesarios para generar renta y cumplir con criterios de razonabilidad del gasto, generalidad, entre otros.Demostrar que un gasto es necesario es una tarea compleja que en la mayoría de los casos obligará —a la persona que quiera determinar esa necesidad— a evaluar aspectos internos de las empresas, como estrategias empresariales, políticas internas, entre otros. Además de la complejidad analítica de esos temas, subsistirá siempre el aspecto subjetivo de parte del evaluador.Este artículo propone precisamente esa dificultad en demostrar si un gasto es necesario o no, a través del análisis de un caso real donde la Administración Tributaria objeta los gastos de un contribuyente por no considerarlos necesarios para el giro del negocio.