International Telemetering Conference Proceedings / October 25-28, 1999 / Riviera Hotel and Convention Center, Las Vegas, Nevada / One of the primary tasks of a telemetry system is able to acquire multichannel impulse parameters. Some of the defects of old methods such as, low availability of equipment, channels and data never suit the needs of the requirements for the modern telemetry system, it would be more small, rapid, flexible and low cost. This paper gives a new method, it raises the availability mentioned above and forms an integrated telemetry system with the acquisition of other parameters, so it satisfies the requirements for modern telemetry system.

Agriculture has been identified by the government of South Africa to play pivotal role in socio-economic emancipation of rural people and those living in common-ages. The government has made commitment to provide agricultural support services in order to increase and promote black entrepreneurs by 5% per annum. Given the socio-economic profile of the South African population and the acknowledgement of the importance of agrarian development in other countries, South Africa started its land reform after democratic government in 1994. Prior 1994, agrarian reform was based on the fact that very few black producers were actively involved in commercial farming. Attempts to correct this disparity through agrarian reform have led to several challenges such as distribution of land without balancing it with capacity-building programmes and have proven to be unsustainable and costly. Major causes of poor performance of farming based on Small, Medium and Micro Enterprises is lack of capacity in many aspects of running farming as a business and farmers are usually smallholders, producing crops in mixed inter-cropping, which result in persistent and continuous poor yield in a&' cultural production leading to poor financial returns and increase in pover1y level. Sustainability of agricultural projects are affected by the fact the at smallholder farmers do not have acquired knowledge and required skills needed for good management and proper daily operations of the project at technical level and lack of support ·om the community in buying local products Gauteng Department of Agriculture and Rural Development (GOARD) invested its efforts on poverty alleviation projects on smallholder farmers who have demonstrated their potentials tor agricultural activities and have experienced benefits in the form of government programmes such as CASP (Comprehensive Agricultural Support Programme), Agro-Processing Infrastructure, and Letsema among others. The study has identified the constraints that smallholder farmers face in their agricultural activities and made recommendations to policy makers that will assist smallholder farmers based on their level of participation in the agricultural sector which will assist in creating comprehensive, sustainable and appropriate capacity building models and strategies for agribusiness in order to contribute significantly to the eradication of poverty, reduction of unemployment through agriculture and creation of sustainable and market driven agribusiness in Gauteng Province, South Africa. There are six hundred and thirty five agricultural projects in Gauteng Province that are practicing intensive and extensive agriculture for vegetable production and supply the formal and informal markets with their produce. However, during the sample survey, only 160 projects were selected tor the survey to identify factors affecting sustainability of agricultural projects on poverty alleviation. The farmers that participated are located in City of Tshwane (20 farmers). West Rand District (60 farmers). Ekurhuleni District Municipality (25 farmers). Sedibeng (15 farmers) and City of Johannesburg (40 farmers). Data collected was subjected to analysis using SPSS and the regression analysis was used to determine factors affecting sustainability of agricultural projects tor poverty alleviation in Gauteng Province, South Africa. The results show that 40% (the majority) of the sampled farmers were between the age of 50-59 years, while 18% of these farmers never attended school. The results of the study revealed that 65.6% of farmers had a household size of between 4-6 people and generated farm income was less than R200 000 per annum. The linear regression technique reveals a significant determinants of sustainability of agricultural projects for poverty alleviation are attitude (t=-2.71 ): impact (t=5.86): farmer participation (t=2.82). educational level (t=2.16): farming experience (t=-2.84.): farming income (t=2.28): land tenure system (t=-2.58): and land acquisition method (t=-3.98). / Thesis (M.Sc (Agric economics) North-West University, Mafikeng Campus, 2012

Graduation theses deal with solution of cross-border mergers from the legal, accounting and marginally tax point of view. Solution of cross-border mergers from the above mentioned three points of view are analyzed firstly on the European Union level, then on the level of the Czech Republic and Slovak Republic. The subject of the graduation theses is accounting solution of the cross-border mergers according to Czech trade-law legislation and comparison of their reflection in the Czech and Slovak legislation. The graduation theses contain also an analysis of the cross-border mergers from the accounting point of view according to International Financial Reporting Standards.

This thesis deals with the capital acquisitions and their presentation in financial statements. First of all the general description of capital acquisitions is mentioned, including schematic illustrations of different kinds of capital acquisitions. Then general approaches to business combinations are mentioned together with the concepts of consolidated financial statements. Subsequent chapters are dedicated to the regulation of capital acqusitions and their presentation in financial statemenst according both the Czech law and International Financial Reporting Standards. Then an example of how to prepare the consolidated statement of financial position is demonstrated. In the last part a little research was done concerning usage of International Financial Reporting Standars when preparing the consolidated financial statements in Czech Republic.

Diploma thesis deals with accounting treatment for acquisition of subsidiaries. Accounting treatment is shown at the level of consolidated financial statement in accordence with the current version of IFRS. At the beginning of the thesis are briefly state the reasons for the business combination and then is described single control model under IFRS 10. The following are the common elements of the accounting treatment for all possibilities of acquisiton of subsidiaries. The next chapter is devoted to the options of acquisition of subsidiaries. The chapter deals with an acquisition achieved in stages, an acquisition achieved without the transfer of consideration or reverse asquisition.

This thesis deals with the sale of a company and is divided to the fourth main parts. The first part is devoted to the sale of a company from a legal point of view. Defines important terms, which are closely related to the sale of a company as it is provided in the commercial code and deals with the rights and obligations of the seller. The second part is focused on the sale and purchase of a company from the persective of accounting and taxes. The third part contains a hypothetical comprehensive example of a company sale.The fourth part is a summary of the most important, what should the seller and buyer know and manage.

Syfte: Syftet med denna studie är att undersöka om det finns ett samband mellan redovisad nedskrivning av goodwill och börsvärdet hos företag noterade vid London Stock Exchange mellan 2009 och 2012. Inledning: EU införde 2005 en ny standard för koncernredovisning. Syftet med den nya redovisningsstandarden, IFRS 3, är att öka relevansen, pålitligheten och jämförbarheten i den finansiella rapporteringen. Detta medförde bland annat att posten goodwill inte längre får skrivas av enligt plan, utan årligen ska testas för eventuell nedskrivning. Metod: För att fylla studiens syfte har vi använt oss av en kvantitativ undersökning, där relevant data har samlats in via marknadsdata och analysverktyget Bloomberg. Studien genomfördes på de största företagen registrerade på London Stock Exchange med undantag för de företag som inte hade den data som krävdes för att vara relevanta för studiens syfte. Svaren analyserades genom multipel regressionsanalys samt deskriptiv statistik framställda i statistikverktyget Minitab. Slutsats: Undersökningen visade att det finns ett statistiskt signifikant negativt samband mellan nedskrivning av goodwill och börsvärde. Detta tyder på att investerare anser att en nedskrivning av goodwill är ett tecken på att börsvärdet försämrats. Resultatet kan tolkas som att investerare litar på företagsledningens förmåga att värdera goodwillpostens storlek. / Purpose: The purpose of this study is to investigate if there is a correlation between reported goodwill impairment and market value for companies listed on the London Stock Exchange between the years 2009 and 2012. Introduction: A new accounting standard was introduced in the EU in 2005, which meant a new standard for mergers. The goal of the new accounting standard, IFRS 3, is to increase the relevance, reliability and comparability in financial reporting. This resulted in a change where goodwill no longer will be amortized, but tested annually for impairment. Method: To fulfil the purpose of this study, we used a quantitative method where secondary data was collected from the market data and analyst tool Bloomberg. The study was conducted on the largest companies listed on the London Stock Exchange, except for the firms that did not have the data relevant for the purpose of the study. The responses were analysed by multiple regression analysis and descriptive statistics analysis, both produced by the statistical software Minitab. Conclusion: The findings indicate a statistical significant correlation between the impairment of goodwill and decrease in share price. This suggests that investors believe that goodwill impairment is indicative of a decrease in expected present value of future returns, i.e. decrease in share price. The result can be interpreted as evidence that investors rely on the corporate management's ability to value the firm’s goodwill.

The graduation thesis is targeted at the issue of accounting methods for business combinations. The main goal of the thesis is to describe and compare tree basic accounting methods for business combinations -- purchase method, pooling of interests method and new entity method, especially in terms of the International Financial Reporting Standards and the U.S. Generally Accepted Accounting Principles. Essential part of the thesis is dedicated to the historical development of harmonization of business combination accounting. Changes in calculation of goodwill are also included.

The basic aim of the diploma thesis is to cover the issue of accounting for business combinations, especially focus on accounting methods for business combinations -- concretely purchase method, new-entity method and pooling of interests method. The basis of the whole work is to focus on the methods, their historical development, set them in context with IFRS, US GAAP and czech accounting environment and finally to compare the methods.

International Financial Reporting Standard IFRS 3 Business Combinations settles the rules of identifying, measuring, accounting and reporting for the business combinations. It decides, what is, or is not, a business combination, and explains different types of it. It asks an acquirer to use the acquisition method for accounting for the business combination at the date of acquisition. Especially to correctly recognize all the assets and liabilities acquired in the business combinations, to measure them at their fair value at the date of acquisition, to measure goodwill, and to report the information on business combination required in his financial statements. This thesis deals with the most important aspects of the business combinations, especially mergers. It explains also the most significant differences of the standard IFRS 3 Business combinations compared to the previous vision, and to some national legal regulations, and mentions also the probable development of the international accounting in the future. An attention is given also to the cross-border acquisitions. In its practical part, the thesis focuses to evaluation of fulfilling the requirements to disclose information on business combination in practice.