The International Accounting Standards Board (IASB) and the United States Financial Accounting Standards Board (FASB) have reaffirmed their commitment to accomplishing the convergence of International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Practice (US GAAP), following their March 2010 progress report. Among the standards subject to this convergence project, is IAS 23 - Borrowing Costs. Taken at face value, the convergence of IAS 23 (IFRS) and SFAS 34 (US GAAP), and looking at convergence in general, the idea is productive and beneficial. It will lead to more comparative information as it eliminates the differences. The downside, however, could very easily be that convergence might just be taking place for the sake of convergence, and that the end result might not necessarily lead to more comparative and cost effective information. When specifically considering the convergence of the two borrowing costs standards (SFAS 34 and IAS 23), it is clear that differences remain even after their convergence, and therefore it does not promote comparability. The revision of IAS 23 might actually have been more costly and less beneficial, rather than the other way around. The first article in this dissertation claims that the mandatory capitalisation of borrowing costs is more costly than not, and that the IASB did not adequately consider the cost implications in their decision to change IAS 23, as well as that the benefits obtained from the capitalisation of borrowing costs are not that noticeable in practice. Participants in this study also seemed to agree that the application of IAS 23 is fairly difficult. Delving deeper into the technical aspects of IAS 23, a number of questions also arise relating to its application. This appears to be substantiated by the findings in the second article where instances were identified where the opinions of the participants relating to, for instance, what would be regarded as a 'substantial period of time', were divided. Differences relating to the above above viii may lead to one person capitalising borrowing costs, while another in the same situation would not. On the upside, a few instances were identified where participants were not as divided in their views. Therefore, although there appear to be some uncertainties within IAS 23, there are fewer than one would have expected. In summary, the revised IAS 23, in other words, the mandatory capitalisation of borrowing costs on qualifying assets, was viewed by participants as being more costly and difficult to apply than not and they felt that some technical uncertainties do exist within IAS 23. Recommendations have been made in this dissertation based on the useful information obtained. / Thesis (M.Com. (Accountancy))--North-West University, Potchefstroom Campus, 2011.

The International Accounting Standards Board (IASB) and the United States Financial Accounting Standards Board (FASB) have reaffirmed their commitment to accomplishing the convergence of International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Practice (US GAAP), following their March 2010 progress report. Among the standards subject to this convergence project, is IAS 23 - Borrowing Costs. Taken at face value, the convergence of IAS 23 (IFRS) and SFAS 34 (US GAAP), and looking at convergence in general, the idea is productive and beneficial. It will lead to more comparative information as it eliminates the differences. The downside, however, could very easily be that convergence might just be taking place for the sake of convergence, and that the end result might not necessarily lead to more comparative and cost effective information. When specifically considering the convergence of the two borrowing costs standards (SFAS 34 and IAS 23), it is clear that differences remain even after their convergence, and therefore it does not promote comparability. The revision of IAS 23 might actually have been more costly and less beneficial, rather than the other way around. The first article in this dissertation claims that the mandatory capitalisation of borrowing costs is more costly than not, and that the IASB did not adequately consider the cost implications in their decision to change IAS 23, as well as that the benefits obtained from the capitalisation of borrowing costs are not that noticeable in practice. Participants in this study also seemed to agree that the application of IAS 23 is fairly difficult. Delving deeper into the technical aspects of IAS 23, a number of questions also arise relating to its application. This appears to be substantiated by the findings in the second article where instances were identified where the opinions of the participants relating to, for instance, what would be regarded as a 'substantial period of time', were divided. Differences relating to the above above viii may lead to one person capitalising borrowing costs, while another in the same situation would not. On the upside, a few instances were identified where participants were not as divided in their views. Therefore, although there appear to be some uncertainties within IAS 23, there are fewer than one would have expected. In summary, the revised IAS 23, in other words, the mandatory capitalisation of borrowing costs on qualifying assets, was viewed by participants as being more costly and difficult to apply than not and they felt that some technical uncertainties do exist within IAS 23. Recommendations have been made in this dissertation based on the useful information obtained. / Thesis (M.Com. (Accountancy))--North-West University, Potchefstroom Campus, 2011.

This master thesis applies to the revenues from the sale of goods and their recognition in accordance with the Czech accounting standards, IAS and US GAAP. Particular chapters contain analysis of chosen problems of merchandise (goods) {--} its definition and pricing, problems of cost and income from the sale. The biggest part of the thesis is deals with the recognition of revenues from the sale of goods. At first were characterised and analysed individual methods of revenues recording, which were usefully completed with a concrete case applied to Czech accounting standards, IAS and US GAAP, with addition of the impact on the trading income of the company.

Abstracts in English and Zulu / Quantitative and qualitative research methods, which are descriptive in nature, were employed in this study to investigate the ineffective and insufficient implementation of policies, procedures and processes of supply chain management and demand management. This topic was explored with particular reference to the Immovable Asset Management Component of the South African Police Service (SAPS). Data were gathered from managers and officials responsible for demand management in the SAPS through personal interviews and self-administered questionnaires. The collected raw data were analysed through the identification of key themes and the use of statistical methods and graphs. The findings revealed that the SAPS does not set realistic timelines and does not budget for all identified needs relating to immovable assets. End-user demands are subsequently not met. It was found that non-compliance with statutory requirements leads to inadequate implementation of generally accepted principles of supply chain management. It was also established that the SAPS does not have the capacity to fulfil its facility management needs. Importantly, there is a shortage of appropriately qualified technical officials. In addition, it was found that the commitment and accountability of officials involved in the implementation of demand management may be enhanced by creating a better common understanding of the meaning of demand management policies and procedures. Consequently, recommendations were made on how to strengthen demand management within the supply chain of the SAPS. The study therefore contributes to the effective implementation of demand management in public administration in South Africa, particularly at the SAPS. / Izindlela zocwaningo ezencike kumanani nakwizinga lengxoxo (Quantitative and qualitative research methods), okuyizindlela ezichaza ngokwezimpawu, zisetshenzisiwe kulolu cwaningo ukuphenya ngokungasetshenziswa ngokwanele kwemigomo, kwezingqubo nangokwezinhlelo zokuphathwa kochungechunge lwemisebenzi yokukhiqiza (supply chain) kanye nokuphathwa kwezinga lemikhiqizo efunekayo. Isihloko siye sahlolwa ngokubhekisisa kakhulu kohlelo Lwesigaba Sokuphathwa Kwempahla Engahambi/engagudluki Yophiko Lwezesiphoyisa (Immovable Asset Management Component of the South African Police Service) (SAPS). Idatha yaqoqwa kubaphathi kanye nkubasebenzi ababhekene nokuphathwa kwezinga lomkhiqizo ofunekayo ophikweni lwe-SAPS ngokusebenzisa izinhlolovo kubantu kanye nemibhalo equkethe imibuzo (self-administered questionnaires). Idatha eqoqiwe eluhlaza engekasetshenzwa yahlaziywa ngokwehlukanisa izindikimba ezibalulekile kanye nokusetshenziswa kwezindlela zamanani kanye negilafu (statistical methods and graphs). Ulwazi olutholakele lukhombise ukuthi uphiko lwe-SAPS alubeki uhlelo lwezikhathi zoqobo futhi lolu hlelo alwenzi ibhajethi lazo zonke izidingo ezimayelana nezimpahla ezingahambi/ezingagudluki. Izimfuno zabasebenzisi bokugcina bomkhiqizo azifinyeleleki. Kutholakele ukuthi ukungalandelwa kwezimfuno zomthetho kuholele kwizinga lokusetshenziswa ngokungagculisi kwemigomo eyamukelwa uwonkewonke yokuphathwa kohlelo lochungechunge lwemisebenzi yokukhiqiza. Kuye kwatholakala ukuthi uphiko lwe-SAPS alunamandla okufeza izidingo zalo zokuphathwa kwezinhlaka zokusebenza. Okubalulekile, kunokusweleka kothisha kanye nabasebenzi abanekhono elifanele lesithekhinikhali. Ngaphezu kwalokhu, kutholakele ukuthi ukusebenza ngokuzibophelela nangokuziphendulela kwabasebenzi kubandakanye ukusetshenziswa kohlelo lokufuneka kwempahla kungaqiniswa ngokwakha ukuzwisisana okungcono okuchaza imigomo kanye nezingqubo zokuphathwa kwezinga lempahla edingekayo. Okokugcina, kuye kwenziwa izincomo mayelana nokuthi amaxhama ezinga lokufuneka kwempahla ngaphakathi kohlelo lochungechunge lwemisebenzi yokukhiqiza ophikweni lwe-SAPS. Ngalokho-ke ucwaningo lufake igalelo ekusetshenzisweni kahle kohlelo lokuphathwa kwezinga lokufuneka kwempahla ohlelweni lokulawulwa kwezinhlaka zombuso eNingizimu Afrika, ikakhulukazi ophikweni lwe-SAPS. / Public Administration and Management / M. P. A. (Public Administration)

La question de la responsabilité de l’État sans faute du fait des engagements internationaux devant le juge administratif français est soumise aux évolutions jurisprudentielles. En 2011, le Conseil d’État a consacré la responsabilité de l’État sans faute des coutumes internationales. Cette consécration a provoqué un débat sur l’assimilation entre la responsabilité du fait des lois et la responsabilité du fait des conventions internationales. Pour le comprendre, il faut se tourner vers le passé: le régime de responsabilité du fait des conventions internationales inauguré avec l’arrêt Compagnie générale d’énergie radioélectrique. En 1966, le Conseil d’État a dépassé la problématique de la théorie des actes de gouvernement et a constitué un régime de responsabilité fondé sur le principe d’égalité devant les charges publiques. La règle de réparation est destinée à réparer non pas les dommages résultant directement de la convention, mais ceux causés par son application. Elle ne concerne que les dommages anormaux et spéciaux. Ce régime de responsabilité a été accepté dans des termes proches du régime de la responsabilité du fait des lois. Aujourd’hui, et avec l’évolution jurisprudentielle, une dissociation s’opère entre la responsabilité du fait des engagements internationaux et la responsabilité du fait des lois. Il semble possible de consacrer l’indépendance du régime de la responsabilité du fait des engagements internationaux de celui des lois. / The question of the state’s responsibility towards international engagements is subject to jurisprudential evolutions. In 2011, the Counsel of the State dedicated the responsibility without fault due to the international customs. These dedications provoked a debate about the founded assimilation between the responsibility of the acts of laws and the responsibility due to the international conventions. Concerning this, one must turn to the past: the system of responsibility based on the occurrences of international conventions inaugurated with the stop of the company of radio electric energy. In 1966, the Counsel of the State overtook the problem of the theory of government act and constituted a system of responsibility based on the principle of equality before the public charges. The rule of reparation is not destined to repair the damages directly resulting from the convention, but those caused by its application. It only concerns the abnormal and particular damages. This state of responsibility was accepted under the close terms of the system of responsibility on the acts of laws.Today and with the jurisprudential evolution, a disassociation operates between the responsibility of actions on international engagements and the responsibility of the acts of law. It seems possible to sanction independence from the system of responsibility of actions of international engagements and that of law.

The aim of this thesis is to create a comprehensive view of financial reporting of lease contracts from lessee's and lessor's point of view in accordance with International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Principles (US GAAP). The thesis is divided into four parts. The first part is devoted to basic characteristics of the lease and its reporting according to the currently applicable standards - IAS 17 and ASC 840. Content of the next part is Convergence of Accounting Standards. Second half of the thesis focuses on the Exposure Draft and Comment Letters.

For many years, community colleges that chose to offer community college baccalaureate (CCB) programs were looked upon in a negative light (Rice, 2015). However, as the need for specialized baccalaureates within specific fields and job markets have continued to grow (McKee, 2005), CCB programs are becoming more widely accepted throughout the United States. In spite of this paradigm shift, Mississippi is one of the remaining states that have not embraced the idea of CCB programs, in spite of its statistical deficiency in regards to baccalaureate degree holding citizens (Williams, 2010). The focus of this study was to explore the perceptions of community college administrators in Mississippi with regards to the influence of CCB programs to the community college mission of institutions in their state. This study indicates that administrators in Mississippi recognize the benefits of offering CCB programs, but do not want CCB programs to take away from the well-established statewide higher education system through mission creep. Many of the strong position statements received overwhelmingly neutral responses. In contrast, Administrators who chose to give their opinion indicated that they are not familiar with how CCB programs are implemented, and do not believe that Mississippi is ready for CCB programs across the state. However, respondents felt that the community college mission is always evolving, should meet students’ needs, and varies from location to location. The findings also show that administrators are favorable to the piloting of CCB programs at a few (1-2) institutions, even though they believe the programs will take funding away from current programs and do not want community colleges evolving into 4-year institutions. The study also concludes that there is a significant difference between institution size and survey questions #18 and #20. There is also a significant difference between length of time in the community college sector and survey questions #15, #17, and #18.