No description available.

Diss. (sammanfattning) Umeå : Sveriges lantbruksuniv. / Härtill 6 uppsatser.

Thesis (doctoral)--Københavns Universitet, 1963. / At head of title on series t.p.: Foreningen til unge handelsmaends uddannelse. Includes bibliographical references (p. 225-227).

This thesis deals with problematics of audit of inventories. Purpose of the thesis is endeavour to define conception and meaning of audit, next to approximate concrete auditing procedures, which are subsequently applied to one of the item balance sheet -- inventories. In many accounting entity inventories represent one of the most considerable part of assets, in some cases also subsistence certainty, in present period of global crisses.

No description available.

Typescript (photocopy). / Digitized by Kansas Correctional Industries

The Phonic Inventories are a three level spelling test which was developed to enable identification of the patterns of spelling error made by children, as an aid for teachers and therapists. The aim of this study is to test the assumptions of face validity, content validity, construct validity and discriminant validity of the Phonic Inventories, as well as their short and long-term reliability. This has been done by using both longitudinal and cross-sectional datasets from 1979 and 2001. The results of the study indicate that the three levels of the instrument are reliable, and that they have potential for clinical as well as classroom use in determining which alphabetic rules learners have or have not acquired. They also have potential for use by teachers for screening purposes, with the aim of identifying learners experiencing difficulties in learning the rule systems used in reading and writing.

The primary goal of this dissertation is to gain a better understanding, in thecontext of a dynamic stochastic general equilibrium framework, of the role of inventories and capacity utilization (of both capital and labor) and, in particular, therelationship among them. These are variables which have long been recognized asplaying an important role in the business cycle. An analysis of the association between inventories and capital utilization seems natural, for physical capital could beseen as a stock ultimately destined to be transformed into an inventory of finishedgoods. In the same way, inventories could be seen as a stock of physical capital already transformed into finished goods. Introducing variable rates of utilization ofcapacity, then both can be seen as providing a short-run adjustment "buffer stock"mechanism.The analysis of the relationship between those variables is centered on the effectsof two possible shocks: preference (demand) shocks and technology shocks. Impulse-response experiments show that inventories and the rate of capital utilization aremostly complements, while inventories and the rate of labor utilization are mostlysubstitutes. Moreover, low-persistence shocks emphasize the role of inventories asbeing a "shock absorber", whereas high-persistence shocks emphasize the role of inventories as being a complement to consumption. Consistent with the stylized facts inthe literature, simulation results show that inventory holdings are pro-cyclical, while the inventory-to-sales ratio is counter-cyclical.Two additional "themes" are explored. The first has to do with the treatmentof uncertainty and the consequences of using, as it is done in most of the literature, afirst-order approximation. By approximating the decision rules to a second order, weobserve that higher exogenous uncertainty enhances the importance of the precautionary motive to holding inventories. The second additional theme is a more generalframework for the analysis of capital utilization. We find that the two most commonways of modeling capital utilization can t in a more general specification that incorporates spending on capital maintenance. Though the aforementioned results do notvary qualitatively after that concept is introduced, quantitative answers do.

The primary goal of this dissertation is to gain a better understanding, in thecontext of a dynamic stochastic general equilibrium framework, of the role of inventories and capacity utilization (of both capital and labor) and, in particular, therelationship among them. These are variables which have long been recognized asplaying an important role in the business cycle. An analysis of the association between inventories and capital utilization seems natural, for physical capital could beseen as a stock ultimately destined to be transformed into an inventory of finishedgoods. In the same way, inventories could be seen as a stock of physical capital already transformed into finished goods. Introducing variable rates of utilization ofcapacity, then both can be seen as providing a short-run adjustment "buffer stock"mechanism.The analysis of the relationship between those variables is centered on the effectsof two possible shocks: preference (demand) shocks and technology shocks. Impulse-response experiments show that inventories and the rate of capital utilization aremostly complements, while inventories and the rate of labor utilization are mostlysubstitutes. Moreover, low-persistence shocks emphasize the role of inventories asbeing a "shock absorber", whereas high-persistence shocks emphasize the role of inventories as being a complement to consumption. Consistent with the stylized facts inthe literature, simulation results show that inventory holdings are pro-cyclical, while the inventory-to-sales ratio is counter-cyclical.Two additional "themes" are explored. The first has to do with the treatmentof uncertainty and the consequences of using, as it is done in most of the literature, afirst-order approximation. By approximating the decision rules to a second order, weobserve that higher exogenous uncertainty enhances the importance of the precautionary motive to holding inventories. The second additional theme is a more generalframework for the analysis of capital utilization. We find that the two most commonways of modeling capital utilization can t in a more general specification that incorporates spending on capital maintenance. Though the aforementioned results do notvary qualitatively after that concept is introduced, quantitative answers do.

Thesis (M.S. in Operations Research)--Naval Postgraduate School, March 2003. / Thesis advisor(s): Robert A. Koyak, Samuel L. Buttrey. Includes bibliographical references (p. 67-68). Also available online.