Introduktion Revisionskostnaden styrs till stor del av förhållandet mellan utbud och efterfrågan. Tidigare studier har funnit ett flertal bakomliggande faktorer som påverkar revisionskostnadens storlek i publika bolag och kommuner. Behovet av en jämförande studie har tidigare påpekats för att kartlägga revisionskostnadernas skillnader över tid. Syfte Syftet med studien är att jämföra och förklara utvecklingen av revisionskostnadernas storlek i publika bolag och i den kommunala sektorn över tid. Metod Studiens deduktiva ansats innebär att tidigare forskning och befintliga teorier har legat till grund för att härleda uppställda hypoteser. En longitudinell studie har genomförts för att mäta förändringar och utveckling över tid. Kvantitativ data har samlats in i form av sekundärdata. Slutsats Studiens resultat visar att ett flertal bakomliggande faktorer förklarar revisionskostnadens storlek över tid. Bolagsstorlek, risk och andra uppdrag har i studien ett signifikant samband med revisionskostnaden. I kommuner kan revisionskostnaden förklaras av storlek, skattekraft, resultat och antal mandat. Under perioden 2005-2011 har revisionskostnaden för publika bolag minskat med 0,5 %, medan revisionskostnaderna i kommuner har ökat med 12,8 %. Skillnaden kan till stor del förklaras av revisionens olika ändamål och påverkan av omvärldsfaktorer. / Introduction The audit fee depends mainly on the relationship between demand and supply. Former studies have found multiple underlying independent variables that affect the audit fee in listed companies and municipalities. The need of a comparative study to analyze the differences in audit fees over time between the two has previously been pointed out. Purpose The purpose of the study is to compare and explain the development of audit fees in listed companies and municipalities over time. Method The study’s deductive method means that previous research and existing theories have been the foundation from which hypothesis have been derived. A longitudinal study has been performed to measure changes and development over time. Quantitative data has been collected as secondary data. Conclusion This study indicates that multiple underlying independent variables explains the audit fees over time. The size of the company, risk and non-audit fees have a significant positive relation with the audit fee. In municipalities the audit fee relates to size, tax base, results and number of mandates.  During the period between 2005 and 2011 the audit fees for listed companies decreased with 0.5 %, whereas the audit fees for municipalities increased with 12.8 %. The difference can largely be explained by differing purposes of the audit and effect of global factors.

Στη παρούσα μελέτη, αρχικά παρουσιάζονται από θεωρητική πλευρά θέματα που αφορούν το ρυθμιστικό πλαίσιο, τον πιστωτικό κίνδυνο, τα μη εξυπηρετούμενα δάνεια και οι έννοιες Ευρωζώνη και Ευρωσύστημα. Ακολούθως, με τη χρήση ενός οικονομετρικού μοντέλου επιχειρήθηκε ο προσδιορισμός των παραγόντων εκείνων που επηρεάζουν τον δείκτη μη εξυπηρετούμενων δανείων στην Ευρωζώνη. Ο δείκτης των μη εξυπηρετούμενων δανείων ουσιαστικά συνιστάται ως προσεγγιστική μεταβλητή του πιστωτικού κινδύνου και την περίοδο αυτή της παρατεταμένης ύφεσης αποτελεί ενδεχομένως τη μεγαλύτερη απειλή που αντιμετωπίζουν τα διάφορα τραπεζικά συστήματα όλου του κόσμου. Χρησιμοποιώντας συγκεντρωτικά δεδομένα (aggregate data) σε ένα πάνελ 13 χωρών της Ευρωζώνης για την περίοδο 2000-2008 και με την βοήθεια της fixed effect προσέγγισης, εντοπίστηκαν ισχυρές συσχετίσεις μεταξύ του NPL και διαφόρων μακροοικονομικών και τραπεζικών (banκ specific) παραγόντων. Πιο συγκεκριμένα, τα ευρήματα της εμπειρικής διερεύνησης, επιβεβαιώνουν τη διεθνή βιβλιογραφία καθώς από πλευράς τραπεζικών μεταβλητών ισχυρή επίδραση στο δείκτη μη εξυπηρετούμενων δάνειων εμφανίζει ο δείκτης κεφαλαιακής επάρκειας, ο δείκτης δάνεια προς καταθέσεις και ο δείκτης των μη εξυπηρετούμενων της προηγούμενης χρονιάς. Τέλος, από μακροοικονομικής πλευράς το δημόσιο χρέος και η ανεργία φαίνεται να είναι δυο επιπλέον παράγοντες που επιδρούν στη διαμόρφωση του δείκτη, αποτυπώνοντας ότι η κατάσταση της οικονομίας των χωρών της ευρωζώνης συνδέεται άρρηκτα με τον δείκτη NPL. / In this study, from the theoretical point of you, issues regarding regulation, credit risk, non-performing loans, Eurozone and Eurosystem are presented. Then, implementing an econometric model it was examined which factors influence the ratio of nonperforming loans in the Eurozone. It is worthwhile to mention that the ratio of NPLs can be used as a proxy of credit risk. Nowadays, credit risk seems to be the greatest risk, which banking systems are facing all over the world. Particularly, Using aggregate data on a panel of 13 countries for the period 2000-2008 and applying the fixed effect approach, strong correlations between the NPL and various macroeconomic and bank specific factors are confirmed. Our findings largely agree with the literature as, in terms of bank-specific variables, the capital ratio, the loans to deposits ratio and the rate of non-performing loans of the previous year appear to exert a powerful influence on the non-performing loans rate. At the same time, from a macroeconomic perspective, the public debt and unemployment seem to be two additional factors that affect the index, revealing that the state of the economy of Eurozone countries is clearly linked to the NPL index.

Made available in DSpace on 2014-06-11T19:26:55Z (GMT). No. of bitstreams: 0 Previous issue date: 2009-02-27Bitstream added on 2014-06-13T18:30:54Z : No. of bitstreams: 1 galves_apt_me_sjrp.pdf: 719114 bytes, checksum: 3cc285d329c0d629cf2c6ff65c13a201 (MD5) / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / Em Topologia, mais especificamente em Topologia Algébrica, temos alguns resultados clássicos que de alguma forma estão relacionados. No desenvolvimento deste trabalho, estudamos alguns desses resultados, a saber: Teorema de Lefschetz-Hopf, Teorema do Ponto Fixo de Lefschetz, Teorema do Ponto Fixo de Brouwer, Teorema da Curva de Jordan e o Teorema Clássico de Borsuk-Ulam. Além disso, tivemos como objetivo principal mostrar relações existentes entre esses teoremas a partir do Teorema de Lefschetz-Hopf. / In Topology, more specifically in Algebraic Topology, we have some classical results that are in some way related. In developing this work, we studied some of these results, namely the Lefschetz-Hopf Theorem, the Lefschetz Fixed Point Theorem, the Brouwer Fixed Point Theorem, the Jordan Curve Theorem and the Classic Borsuk-Ulam Theorem. Moreover, our main objective was to show relationships among those theorems by using Lefschetz-Hopf Theorem.

As fissuras palatinas além de envolvem o osso alveolar podem promover a ausência do dente incisivo lateral ou apresenta-lo severamente comprometido. Nesses casos sua reabilitação poderá ser feita por próteses parciais fixas convencionais ou por prótese sobre implantes, geralmente após uma cirurgia de enxerto ósseo na região. Todavia além da estética, se faz necessário investigar sobre o potencial de força oclusal que essas reabilitações proporcionam. Assim, o propósito desse estudo foi avaliar a força máxima de mordida em indivíduos com fissura labiopalatina unilateral reabilitados com prótese parcial fixa convencional e sobre implantes e comparar esses resultados com o lado contralateral e com indivíduos sem fissura. A amostra foi constituída por 50 indivíduos, 25 pacientes com fissura (15 reabilitados com próteses parciais fixas convencionais e 10 sobre implantes) e 25 indivíduos sem fissura com dentes naturais. A força de mordida máxima foi mensurada por um único examinador utilizando o gnatodinamômetro, registrado nas regiões reabilitadas de incisivo lateral e canino, região de molares e incisivos centrais. Os valores médios obtidos, e a análise estatística com os testes t de Student e t de Student pareado permitiram observar que no mesmo indivíduo, a força de mordida do lado não afetado foi estatisticamente superior quando comparado com o lado da fissura reabilitado com prótese (p=0,005). O grupo reabilitado com prótese fixa convencional apresentou a força máxima de mordida estatisticamente igual ao grupo com prótese fixa sobre implante (p=0,781). Considerando os grupos experimental e controle na região de molares os resultados foram estatisticamente iguais (lado afetado p=0,082 e não afetado p=0,066). Na região de incisivo lateral e canino, o lado correspondente ao afetado no grupo-controle, apresentou força máxima de mordida estatisticamente maior que o grupo-experimental (p=0,004), enquanto no lado correspondente ao não afetado os resultados foram iguais. Na região de incisivos centrais o resultado médio do grupo-controle também foi estatisticamente maior que o experimental (p=0,005) / The cleft palate involving the alveolar bone may have the lateral incisor tooth missing or severely compromised. In such cases rehabilitation can be done through fixed dental prostheses or implant-supported fixed dental prostheses, generally after a bone graft surgery in the region. However, beyond aesthetics, it is necessary to investigate the potential for occlusal force that these rehabilitations provide. Thus, the purpose of this study was to evaluate the maximum bite force in subjects with unilateral cleft lip and palate rehabilitated with fixed dental prostheses or implantsupported fixed dental prostheses and compare the results with the contralateral side and with individuals without cleft. The sample consisted of 50 subjects, 25 patients with cleft (15 rehabilitated with fixed dental prostheses and 10 with implant-supported fixed dental prostheses) and 25 individuals without cleft and with natural teeth. The maximum bite force was measured by means of gnathodynamometer, registered in the rehabilitated lateral incisor and canine region, molars region and incisors regions by a single examiner. The obtained average values, and the statistical analysis with the Student t test and paired Student t test allowed to be observed that on the same individual the bite force on the side that was not affected was statistically superior when compared to the side of the rehabilitated cleft with prosthesis (p=0,005). The rehabilitated group with conventional prostheses presented maximum bite force statistically equal to the group with the implant-supported fixed dental prostheses (p=0,781). Considering the experimental and control groups on the molar regions, the results were statistically equal (affected side p=0,082 e non-affected p=0,066). The lateral incisor and canine region from the correspondent affected side on the control group presented maximum bite force statistically higher than the experimental group (p=0,004), on the non-affected side the results were the same. In the incisor region, the average result of the control group was also statistically higher than the experimental group (p=0,005)

The increasingly observable excess capacity in the fixed networks calls into question the established long-standing pricing standards for wholesale services based on forward-looking long-run incremental costs (FL-LRAIC). The FL-LRAIC standard has worked quite well in expanding markets, although even there price-squeeze problems have appeared. In contracting markets the price-squeeze issue, however, becomes paramount and lower prices both at the wholesale and retail levels would be efficient. This would favor a retail-minus approach (RM) under long-term contraction. Because both expansion and contraction could be relevant in the future, we propose an optional approach based on the wholesale price formula p = min(FL-LRAIC, RM). This will generally protect alternative competitors against price-squeeze while at the same time allowing the fixed-network incumbent full downward price flexibility. It also protects alternative competitors and end users against excessively high prices. Hence, implementing this option successfully at wholesale level would eliminate the need to regulate retail markets. The combination of RM and FL-LRAIC seems to be most realistic, because it is relatively simple and internationally partly tested already. We show that this option is superior to FL-LRAIC or RM alone and to other approaches, such as short-run marginal costs. We also consider a possible combination with capacity-based charging, which may have particular merits for converged services in next generation networks (NGNs). / Series: Working Papers / Research Institute for Regulatory Economics

We estimate own-price elasticities for fixed network voice telephony access and (national) calls services for private users and cross-price elasticities to mobile using time series data from 2002-2007 from the Austrian market. Using instrumental variable estimates and taking into account the possibility of cointegration we find that access is inelastic while calls are elastic. We conclude that the retail market for national calls of private users can probably be deregulated due to sufficient competitive pressure from mobile. Access-substitution on the other hand does not seem to be strong enough to justify de-regulation. / Series: Working Papers / Research Institute for Regulatory Economics

The aim of my thesis is the issue concerning tangible and intangibe fixed assets. The topic is processed from the perspective of Czech accounting and tax adjustment. The attention is paid to the characteristic and distribution of fixed assets both from accounting and tax perspective. I deal with valuation, technical assessment, tax and accounting depreciation. I focus on disposals of assets and deferred tax. I explain the difference between accounting and tax reporting of fixed assets by way of practical examples of one business company.

The purposes of this study were to design and develop the web service for fixed asset tracking and stock taking. Both theoretical and practical concepts were examined in order to apply them during significant part of service's life cycle covered in this thesis, from the very first analyses to the first production release. Primary goal of this study was to design the service and get it ready for the basic usage. Secondary goal was to document the process of designing and developing the service. Involved methods, practices and technologies were described. These goals were achieved using analytical methods and executive skills. In addition to development of web service itself, most important contributions of this thesis include supplying an in-depth study of web service design and development structured as a step-by-step tutorial.

El presente trabajo de investigación “Efecto de la NIC 16 en la valuación de los activos fijos y su impacto financiero en las empresas del sector transporte (de carga) fluvial en la Ciudad de Iquitos en el 2017” se enfoca en determinar el impacto financiero realizar correctamente aplicación de las Normas Internacionales de Información Financiera. Asimismo, se encofará en el análisis del método de revaluación bajo los criterios indicados en la NIC 16. La técnica de investigación utilizada fue cualitativa que consiste en aplicar entrevistas y encuestas a una muestra seleccionada bajo el método no probabilístico, con el fin de conocer y analizar la situación actual de las empresas del sector transporte fluvial con respecto a sus activos fijos. El trabajo de investigación se encuentra dividido en cinco capítulos, como siguen: Capítulo I. Marco Teórico, se definen los conceptos básicos en base a las Normas Internacionales de Información Financiera, así como relacionadas al sector transporte fluvial en la Ciudad de Iquitos. Capítulo II. Plan de investigación, se define el problema, los objetivos e hipótesis para la investigación. Capítulo III. Metodología de la investigación se emplearán los siguientes: investigación exploratoria, descriptiva y explicativa con un enfoque de investigación mixta. Capítulo IV. Desarrollo de la investigación, en este capítulo se mostrarán las encuestas y entrevistas realizadas a una muestra de empresas. Además de desarrollarse un caso práctico en base a la valuación posterior de activos fijos y ver el impacto financiero producido. Capítulo V. Análisis de los resultados, se analizarán las respuestas de las encuestas y entrevistas aplicadas, asimismo se analizará el resultado del caso práctico desarrollado. En el último Capítulo VI, se concluirá en base a las hipótesis planteadas en el Capítulo II. / The present research work "Effect of IAS 16 on the valuation of fixed assets and their financial impact on companies in the fluvial transportation (cargo) sector in the City of Iquitos in 2017" focuses on determining the impact financially by having a correct application of the International Financial Reporting Standards. Likewise, will be focused in the analysis of the revaluation method under the criteria indicated in IAS 16. Qualitative research techniques were used, which consists of applying interviews and surveys to a sample selected under the non-probabilistic method, in order to know and analyze the current situation of companies in the fluvial transport sector respect to its accounting treatment with fixed assets. The research work is divided into five chapters, as follows: Chapter I. Theorical Framework, where is developed to define the basic concepts based on the International Financial Reporting Standards establishes, also definitions in order to describe the fluvial transportation in the City of Iquitos. Chapter II. Research plan, where the problem, the objectives and hypothesis were defined for the investigation. Chapter III. Research methodology, the three types of research; exploratory, descriptive will be used. Chapter IV. Development of the investigation, in this chapter the surveys and interviews made to the sample of companies of fluvial transport will be shown. Likewise, a case of study will be developed. Chapter V. Analysis of the results, the answers obtained in the surveys and interviews applied to the companies will be analyzed. Also we are going to analyze the results of the case of study. In the last Chapter VI, Conclusions, it will be concluded based on the hypotheses set forth in Chapter II on the financial impact with the correct valuation of assets. / Tesis

Regenerative heat exchangers are used in a wide range of industries and in the technical equipment of buildings. These heat exchangers play an important role in saving thermal energy and removing volatile organic compounds from flue gases. The theoretical part of the work deals with the division of regenerative exchangers into rotary and switching exchangers and the possibilities of their use. These types of heat exchangers are used in many applications, e.g. as a heat exchanger using waste heat to preheat the process gas (regeneration layer), or as catalysts to accelerate the reaction required to remove volatile organic compounds (catalytic layer), or as integrated equipment where both the regeneration layer and the catalytic layer. The aim of the diploma thesis is experimental support in the development of a computer program for the design of a specific integrated device. The program allows the calculation of the regeneration and catalytic bed, or both beds simultaneously, i.e. integrated equipment. The diploma thesis deals with the support of a mathematical model for the calculation of the regeneration bed. Pressure loss and heat transfer play an important role in the selection and subsequent calculation of a suitable bed. To calculate them, it is possible to find more available computational relationships that differ significantly in their accuracy. It is therefore necessary to select the most suitable ones for the computational model. The practical part of the work then deals with research, analysis, and assessment of the suitability of methods used to calculate pressure losses based on a comparison with the values measured on experimental equipment. Subsequently, the work deals with computational methods for determining the heat transfer coefficient of the packed bed. A significant part of the practical part deals with the modification of the experimental equipment for the verification of computational relations for the determination of heat transfer with measured data.