The incorporation of a new technology, such as the Internet, into business processes can have an unexpected influence on those business processes. The study focused on the hypothesis that four entities (case studies) can account for their South African Internet-based sales transactions in a manner that complies with the requirements of GAAP. To address the hypotheses, the study was divided into the following research questions: • How do the four entities capture and record their South African Internet-based sales transactions? • Are these sales transactions accounted for in a manner that complies with the requirements of GAAP? To answer the first research question, data were collected from four entities. To answer the last research question, the data collected were compared with the requirements of GAAP to enable the study to conclude positively on the hypothesis. / Thesis (M.Com. (Accounting))--North-West University, Potchefstroom Campus, 2007.

Thesis (M.Com. (Accounting))--North-West University, Potchefstroom Campus, 2007.

The incorporation of a new technology, such as the Internet, into business processes can have an unexpected influence on those business processes. The study focused on the hypothesis that four entities (case studies) can account for their South African Internet-based sales transactions in a manner that complies with the requirements of GAAP. To address the hypotheses, the study was divided into the following research questions: • How do the four entities capture and record their South African Internet-based sales transactions? • Are these sales transactions accounted for in a manner that complies with the requirements of GAAP? To answer the first research question, data were collected from four entities. To answer the last research question, the data collected were compared with the requirements of GAAP to enable the study to conclude positively on the hypothesis. / Thesis (M.Com. (Accounting))--North-West University, Potchefstroom Campus, 2007.

Zugl.: Bayreuth, Universiẗat, Diss., 2004.

Die Arbeit stellt die Grundsätze zur Bilanzierung von Software nach US-GAAP, IFRS und HGB gegenüber. Dabei werden sowohl die Bilanzierungsprobleme beim Anwender bzw. Nutzer von Software beleuchtet, als auch beim Hersteller von Software. Im Mittelpunkt stehen die Fragen der bilanziellen Ansatzfähigkeit von Software sowie die bilanzielle Bewertung von Software. Ferner werden die Kriterien zur Umsatzrealisation im Zusammenhang mit Softwareprodukten untersucht. / The dissertation compares the HGB-, US-GAAP and IFRS standards regarding the accounting for software. The analysis deals with accounting problems of the producer of software as well as of the user of software. The center of the examination is the question whether to capitalise software costs or not and how to valuate software on the balance sheet. Furthermore the criteria for revenue recognition of software is investigated.

This thesis presents a new methodology based on directly measuring user behavior and making decisions based on experimental results. I have built and tested a tool which will enable researchers to use the methodology to determine whether particular financial statement presentations are more beneficial than others. The tool records user movement on a computer screen with mouse tracking, which allows researchers to track user behavior in greater detail than ever before. The methodology was tested on a subject pool of non-professional financial analysts and junior professionals, who were presented with a company’s financial data in the current GAAP and a new proposed FASB presentation format. The results show that this methodology could be useful in differentiating between present GAAP and proposed alternatives.

This paper collects the data of bidding Price of the cost equivalent land in Pader reorganization area and Guopi reorganization area, Kaohsiung county. This empirical study applies model of Hedonic price, sets actual accepted bidding price and starting bid price per ping as dependent variables, and selects 11 independent variable to discuss the factors that the cost equivalent land in reorganization area would affect land bidding price and base price. In this research, we found that the accepted bidding price would increase NT$3,918 with the increasing road width per 1 meter. Corner lots have positive effect on both of starting bid price and accepted bidding price. The accepted bidding price of corner lots would be increased NT$19,160, which is 15.5% of average sample price. The positive effect also shows on commercial area; the accepted bidding price of commercial area would increase NT$24,374, which is 19.3% of average sample price. The lands which close to prosperity road have higher price than general area. Hedonic price model of accepted bidding price with the linear function shows that the bidding price of the area which closed to prosperity road would increase NT$58,139, which is 46.1% of average sample price. This research also shows the most significant factors for accepted bidding price are "Road width", "Corner lots", "Zoning Regulation", "Distributions of administrative district", and "Commercial area". On the other hand, the starting bidding prices which are set by government have significant factors on "width-Depth ratio", "corner lots", "Distance from the recent park", "Zoning Regulation", and "Distributions of administrative district. " There are diverse effects and ranges for land price.

Zugl.: Köln, Univ., Habil.-Schr., 2001.

The geology and mining industries rely heavily on reliable quantitative data on the elemental composition of various rocks and minerals. The analytical accuracy of the best measurement systems are, however, limited to the accuracy with which the composition of a generally accepted reference sample is known, which serves to calibrate an instrument or validate a method. Thus, there is an established market for well-characterised reference materials which trade internationally as value added commodities. International organisations prepare strict procedures for the preparation and certification of these reference materials. ISO/REMCO is the ISO Committee on Reference Materials that carries out and encourages a broad international effort for the harmonisation and promotion of reference materials, their production and their application. In view of recent developments in ISO/REMCO related to updated guides and changes in definitions, SARM 1 to 6 (the NIMROCs) are in danger of losing their status as certified reference materials (CRMs). Due to the continued popularity of the NIMROCs and the availability of bulk sample, the National Metrology Institute of South Africa (NMISA) embarked on a project to re-certify three materials from the suite of six igneous rock samples, i.e. SARM 2 (Syenite), SARM 3 (Lujavrite) and SARM 4 (Norite). The aim of the re-certification project was to re-certify the materials with a single primary reference measurement procedure in a single laboratory to comply with one of the possible routes to the establishment of metrological traceability as described in ISO Guide 34. Eight elements (Ba, Sr, Cd, Mo, Cu, Ni, Pb and Zn) of SARM 2, SARM 3 and SARM 4 were value assigned during this study to ensure that they comply with the ISO Guide 30 and ISO GUM requirements for traceability and measurement uncertainty. Traceability to the SI units of mass and amount of substance at the highest level of accuracy was established by employing the definitive technique of double isotope dilution ICP-MS, with primary assay standards traceable to the NIST SRM 3100 series and gravimetrically prepared samples. For the first time assigned values with uncertainty statements for these elements in these reference materials were calculated according to the ISO GUM and CITAC/EURACHEM guidelines for expression of the uncertainty of measurement. The uncertainties of the assigned values for all elements were within the target of 5% relative set during the development of the methodology, except for elements in concentrations below 10 mg.kg-1. The ID-ICP-MS results are supported by good comparability with results reported in the literature since 1978, as well as the original certified values published in 1978. The results from this study for all elements in these reference materials have the potential to become new certified values in accordance with the requirements of ISO Guides 34 and 35. This will improve the usefulness of these reference materials to the South African and international geology and mining communities for the purposes of analytical quality control and method validation in exploration and geochemical analysis. Confirmation of the homogeneity and stability of the remaining units of the reference materials is considered necessary to complete the re-certification project. / Thesis (PhD)--University of Pretoria, 2010. / Chemistry / unrestricted

Following the appointment of its first aristocratic Grand Masters in the 1720s and in the wake of its connections to the scientific Enlightenment, ‘Free and Accepted’ Masonry rapidly became part of Britain’s national profile and the largest and arguably the most influential of Britain’s extensive clubs and societies. The new organisation did not evolve naturally from the mediaeval guilds and religious orders that pre-dated it, but was reconfigured radically by a largely self-appointed inner core. Freemasonry became a vehicle for the expression and transmission of the political and religious views of those at its centre, and for the scientific Enlightenment concepts that they championed. The ‘Craft’ also offered a channel through which many sought to realise personal aspirations: social, intellectual and financial. Through an examination of relevant primary and secondary documentary evidence, this thesis seeks to contribute to a broader understanding of contemporary English political and social culture, and to explore the manner in which Freemasonry became a mechanism that promoted the interests of the Hanoverian establishment and connected and bound a number of élite metropolitan and provincial figures. A range of networks centred on the aristocracy, parliament, the magistracy and the learned and professional societies are studied, and key individuals instrumental in spreading and consolidating the Masonic message identified. The thesis also explores the role of Freemasonry in the development of the scientific Enlightenment. The evidence suggests that Freemasonry should be recognised not only as the most prominent of the many eighteenth century fraternal organisations, but also as a significant cultural vector and a compelling component of the social, economic, scientific and political transformation then in progress.