Den 1 januari 2009 infördes en reviderad version av IASB:s redovisningsstandard IAS 1. Den nya versionen, som gäller för alla noterade bolag i EU, ställer krav på att posterna övrigt totalresultat och totalresultat ska presenteras i, eller i nära anslutning till, resultaträkningen. Innebörden av detta är att ett flertal orealiserade poster ska lyftas fram i resultatdelen. Implementeringen innebar en övergång till så kallad Clean Surplus Accounting. Anhängare till denna redovisningsutformning menar att all information som påverkat det egna kapitalet, bortsett från ägartransaktioner, är av intresse för utomstående och därmed bör påverka resultatmåttet. Att övergå till denna redovisningsmetod skulle leda till en högre värderelevans för finansiella rapporter. Syftet med följande uppsats var att utreda om posterna övrigt totalresultat och totalresultat kan konstateras vara värderelevanta och därmed även utreda om redovisning enligt Clean Surplus har ökat relevansen hos finansiella rapporter. I studien har en kvantitativ ansats tillämpats och undersökningarna har baserats på data från stora företag noterade på Stockholmsbörsen mellan åren 2009 - 2014. Förväntningarna har varit att totalresultat är ett relevant mått, men att det historiska resultatmåttet nettoresultat fortsatt är det mått som fungerar bäst som estimering av framtida ekonomisk prestation. I enlighet med förväntningarna visar studien att övergången till redovisning enligt Clean Surplus inte ökat relevansen hos svenska finansiella rapporter.

Thesis (Ph. D.)--New School for Social Research, 1992. / Includes bibliographical references (leaves 272-282).

Este trabalho procura mostrar a evolução do conceito de excedente na história do pensamento econômico. Busca expor como variados autores, através do uso do conceito de excedente e de valor excedente, pretendem explicar aspectos característicos e essenciais da economia capitalista em épocas específicas da história. Isto é feito, visto a enorme extensão possível de pesquisa, pela seleção de um conjunto de autores, em que se pode constatar as primeiras formulações do conceito, seu desenvolvimento e até a utilização dos conceitos de excedente e de valor excedente para mostrar aspectos característicos da época dos autores, da economia capitalista, e da sua evolução, tais como: a acumulação do capital, a grande empresa, o crescimento do setor serviços, o caráter rentista, a dimensão financeira do capitalismo contemporâneo, dentre outros aspectos. Assim, desde a origem com os fisiocratas, passando pelos economistas clássicos, por Marx, pelos denominados autores Marxistas, até autores contemporâneos como Sraffa, Kalecki e Robinson se busca verificar como o excedente e o valor excedente estão inseridos nas concepções teóricas desses autores, para análise do capitalismo. Esse trabalho procura mostrar, portanto, que, dentro dessa diversidade o excedente e o valor excedente constituem-se em categorias fundamentais para a análise da economia capitalista. / The objective of this work is to show the evolution of the concept of surplus in the history of the Economic thought. It tries to show how different authors, through the use of the concepts of surplus and surplus value, intend to explain essential and particular features of the capitalist economy in specific times of history. Taking into account the enormous range of possible research, this is done through a selection of a group of authors, from which it is possible to find the first formulations of the concept, its development and the use of the concepts of surplus and surplus value to show specific features from the period of time the authors belong to, of the capitalist economy and its evolution, such as: the accumulation of capital, the big company, the growth of the retailing sector, the renting character, and the financial dimension of the contemporary capitalism among other aspects. Therefore, since its origins with the physiocrats, going from the classic economists, such as Marx, and the so called Marxist authors, to the contemporary authors such as Sraffa, Kalecki e Robinson this work aims at examining how the surplus concept and the surplus value are embedded in the theoretical conceptualizations of these authors, to analyze the capitalism. This work intends to show, therefore, that among this diversity of approaches, the surplus concept and the surplus value, are fundamental categories to the analysis of the capitalist economy.

Este trabalho procura mostrar a evolução do conceito de excedente na história do pensamento econômico. Busca expor como variados autores, através do uso do conceito de excedente e de valor excedente, pretendem explicar aspectos característicos e essenciais da economia capitalista em épocas específicas da história. Isto é feito, visto a enorme extensão possível de pesquisa, pela seleção de um conjunto de autores, em que se pode constatar as primeiras formulações do conceito, seu desenvolvimento e até a utilização dos conceitos de excedente e de valor excedente para mostrar aspectos característicos da época dos autores, da economia capitalista, e da sua evolução, tais como: a acumulação do capital, a grande empresa, o crescimento do setor serviços, o caráter rentista, a dimensão financeira do capitalismo contemporâneo, dentre outros aspectos. Assim, desde a origem com os fisiocratas, passando pelos economistas clássicos, por Marx, pelos denominados autores Marxistas, até autores contemporâneos como Sraffa, Kalecki e Robinson se busca verificar como o excedente e o valor excedente estão inseridos nas concepções teóricas desses autores, para análise do capitalismo. Esse trabalho procura mostrar, portanto, que, dentro dessa diversidade o excedente e o valor excedente constituem-se em categorias fundamentais para a análise da economia capitalista. / The objective of this work is to show the evolution of the concept of surplus in the history of the Economic thought. It tries to show how different authors, through the use of the concepts of surplus and surplus value, intend to explain essential and particular features of the capitalist economy in specific times of history. Taking into account the enormous range of possible research, this is done through a selection of a group of authors, from which it is possible to find the first formulations of the concept, its development and the use of the concepts of surplus and surplus value to show specific features from the period of time the authors belong to, of the capitalist economy and its evolution, such as: the accumulation of capital, the big company, the growth of the retailing sector, the renting character, and the financial dimension of the contemporary capitalism among other aspects. Therefore, since its origins with the physiocrats, going from the classic economists, such as Marx, and the so called Marxist authors, to the contemporary authors such as Sraffa, Kalecki e Robinson this work aims at examining how the surplus concept and the surplus value are embedded in the theoretical conceptualizations of these authors, to analyze the capitalism. This work intends to show, therefore, that among this diversity of approaches, the surplus concept and the surplus value, are fundamental categories to the analysis of the capitalist economy.

Este trabalho procura mostrar a evolução do conceito de excedente na história do pensamento econômico. Busca expor como variados autores, através do uso do conceito de excedente e de valor excedente, pretendem explicar aspectos característicos e essenciais da economia capitalista em épocas específicas da história. Isto é feito, visto a enorme extensão possível de pesquisa, pela seleção de um conjunto de autores, em que se pode constatar as primeiras formulações do conceito, seu desenvolvimento e até a utilização dos conceitos de excedente e de valor excedente para mostrar aspectos característicos da época dos autores, da economia capitalista, e da sua evolução, tais como: a acumulação do capital, a grande empresa, o crescimento do setor serviços, o caráter rentista, a dimensão financeira do capitalismo contemporâneo, dentre outros aspectos. Assim, desde a origem com os fisiocratas, passando pelos economistas clássicos, por Marx, pelos denominados autores Marxistas, até autores contemporâneos como Sraffa, Kalecki e Robinson se busca verificar como o excedente e o valor excedente estão inseridos nas concepções teóricas desses autores, para análise do capitalismo. Esse trabalho procura mostrar, portanto, que, dentro dessa diversidade o excedente e o valor excedente constituem-se em categorias fundamentais para a análise da economia capitalista. / The objective of this work is to show the evolution of the concept of surplus in the history of the Economic thought. It tries to show how different authors, through the use of the concepts of surplus and surplus value, intend to explain essential and particular features of the capitalist economy in specific times of history. Taking into account the enormous range of possible research, this is done through a selection of a group of authors, from which it is possible to find the first formulations of the concept, its development and the use of the concepts of surplus and surplus value to show specific features from the period of time the authors belong to, of the capitalist economy and its evolution, such as: the accumulation of capital, the big company, the growth of the retailing sector, the renting character, and the financial dimension of the contemporary capitalism among other aspects. Therefore, since its origins with the physiocrats, going from the classic economists, such as Marx, and the so called Marxist authors, to the contemporary authors such as Sraffa, Kalecki e Robinson this work aims at examining how the surplus concept and the surplus value are embedded in the theoretical conceptualizations of these authors, to analyze the capitalism. This work intends to show, therefore, that among this diversity of approaches, the surplus concept and the surplus value, are fundamental categories to the analysis of the capitalist economy.

No description available.

The topic of the diploma thesis is micronutrients at home parenteral nutrition. In the theoretical part, parenteral nutrition is analyzed, including advantages and disadvantages, indications and contraindications. Intestinal failure is described as the most basic indication for the introduction of long-term / home parenteral nutrition. Following is the characterization and classification of micronutrients and a description of the consequences of their deficiency or surplus. Micronutrients are particularly important as cofactors and coenzymes in enzymatic reactions that would not be possible without them. The key question is whether the plasma levels show the actual state of the stock of the micronutrient in the organism, if the drop in most of the micronutrients that we find in patients reflects the actual deficiency to be substituted, or whether this decrease is an expression of their shift to other segments, the severity of the health condition. In the practical part of the diploma thesis are evaluated the levels of selected micronutrients (vitamin D, vitamin B12, folic acid, iron) in the group of patients with indication of home parenteral nutrition. The evaluation was based on laboratory analysis of patients' results. Key words: Parenteral nutrition, micronutrients, deficiency, surplus

The consumer surplus and economic rent methods of resource valuation were applied to boating recreation in Utah. Total consumer surplus and economic rent values were estimated for twenty-four boating sites. These values incorporate the relationship existing between the variable use cost and the units of activity associated with the site. Data were collected by a mail survey directed to boaters during the 1973 boating season. Approximately 1,408 questionnaires were analyzed. Additional data were collected from the Utah Division of Parks and Recreation. Economic rent and consumer surplus were compared by using a common mathematical model and empirical observation. The concepts of economic rent and consumer surplus were assumed to be consistent methods of resource valuation and that the models would yield equivalent values. Three stages of the calculation procedure were considered in analyzing the comparison of the two methodologies . In the first stage, the economic rent and consumer surplus values were compared and the economic rent estimate consistently exceeded the consumer surplus. In the second and third stages, the projected values for an origin visiting a site were compared with the total values for a site. This process did not demonstrate any unique relationship between the two resource valuation methodologies. The most significant factors contributing to the inconsistent relationship between economic rent and consumer surplus are using the number of trips in the economic rent model and the numbers of trips per capita in the consumer surplus model, the constant economic rent per trip, and the decline in the consumer surplus for an additional trip per capita; and the respective projection factors of the two models.

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ABSTRACT Effective January 1, 1998, Republic of China¡¦s income tax turned from an independent duty to a 2-in-1 system. The move was mainly to eliminate repeated taxation created when it was an independent duty. The move also allowed business tax paid by companies be allocated to shareholders at the same time when distributing bonuses as a deductible item from the combined income tax to be filed by shareholders as individuals, making all business income be levied only once. The new tax system may be good, fair and reasonable, only the poorly prepared maximum deductible amount set by the government to shareholders and the 10% business income tax imposed on pending yield of companies made the new system unreasonable in many ways or kept the system itself from successful implementation. Excessively complicated computing triggered disputes and discontent among taxpayers, making the government taxation even a more difficult task. It is expected that this study, with its discussions and recommendations on the regulations concerning shareholders¡¦ deductible tax rate and 10% business income tax imposed on pending yield of companies in Republic of China¡¦s 2-in-1 tax system, could serve as reference in future amendments waged by the government. As of shareholders¡¦ deductible items, the different times of effectiveness of shareholders¡¦ deductible could create vacuum in leasing plans for businesses, we would like to suggest final accounting estimates of payable or paid income tax into balance of shareholders¡¦ deductible accounts. Owing to the maximum deductible amount set for shareholders, when a company having the income tax paid for the year is different from its financial income or when asked to make up income tax of past years or income tax for pending yield, discrepancy in the definition of income tax given in financial accounting rules and income tax laws would result in deficits in computing shareholders¡¦ deductible rates, making successful allocation less probable. On the contrary, companies eligible for preferential treatments in terms of deductible taxes for investments are exempted from said maximum amount. Further, businesses, either of sole capital or association, having not to establish any shareholders¡¦ deductible account per income tax, are exempted from the maximum amount as well. Besides, it is stipulated in the income tax law that, when a company allocates its yield to directors, controllers as remuneration and bonuses, deductible items must be excluded and totally eliminated. These are all considered to be unreasonable practices as they mean counter -elimination of traditional industry in the Republic of China, making it necessary to review, improve or even revoke the stipulation in the income tax law concerning shareholders¡¦ maximum deductible amount and allocation. In terms of the 10% business income tax imposed on pending yield of companies, the major dispute arisen from the tax reform focuses on the definition of company¡¦s pending yield as specified in the income tax law. Pending yield computed per Art. 66-9 of the income tax law is different from the pending yield given in the financial accounting rules and business accounting law on one hand, on the other, is differs from the text of other provisions of the income tax law. The narrow sense and missing in company¡¦s pending yield defined in the article would allow a company produce pending yield and the 10% business income tax imposed on pending yield could trigger helical effect of additional tax. Further, other issues such as pending yield for stock interests a company is assigned to, the problematic tax deduction for deductible shares of overseas Chinese and foreign shareholders for pending yield, listing of deduction loss reserve for overseas investment when computing pending yield overseas investments conducted by companies as approved by competent authorities, failure to listing pending yield as deduction by a company adjusting or negotiating on adjustment of revenue with tax offices are all unreasonable issues created by the 10% business income tax. Besides, statistics indicate that the 10% business income tax imposed on pending yield of companies does not mean help when it comes to state tax income, it only triggers entangled administrative tasks and disputes. This suggests that the 10% business income tax imposed on pending yield of companies needs discussion or revocation. Finally, we like to discuss the medium and small companies in the Republic of China because of organization scale or cost factor that keep them from establishing sound accounting systems and internal controls that eventually would result in false registered capital, misappropriation of company loans, tax evasion by illegal issuance or access to invoices, the lack of books or even 2 books. The written review system implemented by the government is only created by the lack of manpower and as a way to simplify the procedure. The system allows that businesses having revenues of not exceeding a specific amount and with income subject to allowable adjustments and net yield rates at specific levels be exempted from submitting books, as approval would only be granted on written documents Besides, difference between the revenue subject to allowed adjustment and the revenue registered on books would be listed as deduction as pending yield. Such a system will never invite medium and small businesses establish sound accounting systems and internal controls and become an unfair system to businesses having books and filing their tax and, consequently, needs further discussion and improvements. Key word¡GIntegrated income tax system , Shareholder deductible tax , Undistributed surplus earnings