Objective: The IFRSs are getting more popularity all over the world. IAS 39 is one of the most sophisticated standards included in the IFRS jurisdiction, which mainly addresses the recognition and measurement of financial instruments and hedge accounting. When these instruments had been off-balance sheet hidden, accounting scandals were the consequences. Capturing these risky instruments in the body of the financial statements, according to IAS 39, implies diverse accounting choices where the selection is tied to managers' judgment. The Swedish GAAPs have been criticized in the literature of being less conservative than the US GAAPs. Sweden as an EU member has mandated the adoption of IFRSs in the consolidated financial statements of all listed companies, since 2005. No published research has studied the effect of IAS 39 diverse accounting practices on de facto harmonization and comparability in Sweden. The current study fills this gap in the literature, and goes beyond to investigate whether the selected accounting choices are associated with the industry sectors. Methods: A sample of 50 companies listed in NASDAQ, Stockholm in the financial and the industrial sectors is selected. Secondary data are obtained from the 2007 annual reports of the selected companies. Six accounting practice categories are detected under the standard. Herfindahl (H) index and Chi- square test are applied on the data. Results: The results show a relatively low harmonization and comparability in most of the accounting practices, and variation in associations between accounting practices and sectors. This infers to the risk of producing non-comparable financial statements that may distort the value of accounting numbers, the content of financial statements and negatively affect market participants. Conclusion: Much effort is still needed to enhance de facto harmonization and comparability of financial reporting. Further research is also motivated in order to develop a harmonization theory that support standard setters in revising the existing standard to eliminate inconsistencies in accounting choice selection and enhance comparability.

Conventional wisdom holds that constitutions shape behavior, structures, and institutions. Looking at provisions in the constitutions of 19 Latin American countries, I show the level of judicial independence exercised by a country’s courts and judges is a function of constitutional provisions.

Thesis (D. Jur.)--York University, 2001. Graduate Programme in Law. / Typescript. Includes bibliographical references (leaves 351-367). Also available on the Internet. MODE OF ACCESS via web browser by entering the following URL: http://wwwlib.umi.com/cr/yorku/fullcit?pNQ67941.

Diss.--Göttingen, 1970. / Vita. Bibliography: p. 230-249.

In 1991, following its defeat in the Second Gulf War and as a response to the international humanitarian protectionist umbrella provided to the three Kurdish-population governorates in Northern Iraq, the Government of Iraq (GOI) under Saddam Hussein centrally seceded from the area. The vacuum that ensued was soon filled by the leadership of the Iraqi Kurdistan Front (KNA) and soon a de facto state resurrected from the ashes of destruction besieging Iraqi Kurdistan for many decades. Hence, the precarious existence of what came to be known as the Kurdistan Region of Iraq (KRI) in a highly challenging geopolitical environment and the strategic imperative of preserving the de facto independence of the entity forced the Kurdish leadership to give high priority to building foreign relations and pursuit of foreign policy. Foreign policy as a political activity is of paramount importance to all actors including sovereign states to preserve and promote their national interests. The practice of foreign policy, however, is particularly acute for de facto states. As internationally non-recognized entities, the international system of sovereign states is often skeptical if not hostile to engage in foreign relations with de facto states. Yet, projection of foreign policy and building foreign relations is extremely vital for the continued survival and consolidation of de facto states. By exploring the case of the KRI as a case of de facto statehood, this research argues that, mutatis mutandis, de facto states can pursue independent foreign policies. By identifying major transitions in the KRI, this thesis seeks to better explain foreign policy determinants, objectives and instruments of implementation of foreign policies of the KRI. In doing so, this thesis further seeks to contribute to the analysis of de facto statehood in general, and to contribute to the study of the KRI as the case of de facto statehood in the Middle East region.

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Magister Chirurgiae Dentium (MChD) / Anecdotal and controversial discussion has.always been prompted by the bias of the clinician in relation to whether teeth in the line of fracture should be extracted or retained. In recent years, it became evident to clinicians serving the Maxi 11ofaci aland Oral Surgery Clinic at Groote Schuur Hospital, Cape Town, that a tendency towards reta ining teeth in the 1ine of fractu re did not seem to increase the possi bility of infecti on, providing that circumspection was used. A retrospective analysis of these cases was conducted in order to determine the outcome of our treatment. An independent sample of the 151 patients were investigated in relation to age, sex predilection, the effect timing has on the outcome of treatment and the incidence of infection when teeth in the line of mandibular fracture were extracted or retained. The results of this study has shown that most of our patients were young (aged 20-29yrs) and therefore a tendency to retain teeth was found. In older patients, (aged 30-49yrs), the tendency was to extract teeth. Males presented more than females in a 3:1 ratio. Patients treated early « 24hrs) had most of their teeth retained while others treated after 7 days had their teeth extracted. The infecti on rate was 2 percent if teeth were retained and 5 percent if teeth were extracted. A1though the difference was not statistically significant, it appeared that the retenti on of teeth in the 1ine of fracture presented more advantages to both patient and clinician.

Over the course of history, the organisation of human societies has gone through several evolutionary stages. Their peak, primarily in Europe, took the form of states as polities structured around an ethnical basis-nation states. In many cases, their rise and downfall could be rather violent which led to growing social instability. Therefore, international communities began looking for mechanisms to regulate these processes. From the perspective of international law, it was necessary mainly to define the term state and codify the requirements an entity had to meet in order to be considered one. The Montevideo Convention established an elementary quartet, necessitating the presence of a population, territory, executive power and the ability to fully participate in international relationships, i.e. possess external sovereignty. These four aspects, however, still did not entirely suffice which is why secondary requirements kept being inconsistently added, addressing primarily the entity's inner character and its attitude to, for example, upholding universal human rights or minority rights. Nonetheless, simply meeting the above-mentioned criteria is not enough to establish a fully functioning state. In the modern world, it is essentially impossible for a new state to be created without infringing on...

Les États du Partenariat oriental (Ukraine, Moldavie, Biélorussie, Géorgie, Arménie, Azerbaïdjan) ainsi que les territoires séparatistesqui s’y trouvent (Transnistrie, République du Donbas, Crimée, Abkhazie, Ossétie du Sud, Haut-Karabakh) doivent déterminer leurappartenance à un ensemble géopolitique afin d’assurer leur prospérité mais aussi leur sécurité. Les options qui se présentent à euxpeuvent se résumer à une intégration au sein de l’Union européenne, de l’Union (Économique) Eurasiatique ou à un partenariat avec la Chine, et ce en raison de leur difficultés à survivre en tant que pays non-alignés, et des pressions exercées pour Bruxelles et parMoscou. La raison de ces pressions repose sur la souhait d’émergence de l’Union européenne en tant que puissance géopolitique mondiale, poussée notamment par les États-Unis pour contrebalancer l’influence de la Russie, et par le Kremlin qui souhaite conserver son influence dans ce qu’il considère encore comme sa zone d’influence légitime” plus de 25 ans après la chute de l’Union soviétique. Cette thèse analyse les tendance intra-européennes, avec l’approche normalisatrice des pays d’Europe de l’Ouest, qui cherchent un compromis avec la Russie, et ceux d’Europe de l’Est, qui voient dans les Institutions européennes un moyen de s’affirmer comme puissances régionale. Avec l’avènement du projet de Partenariat oriental lancé par la Pologne et la Suède en 2008, l’UE incarne ces deux tendances, parfois contradictoires, à travers la mise en place de ses stratégies d’influence - son soft power - sur le terrain. Une influence mis à mal par les membres de l’EaP qui détournent abondamment les fonds en provenance de l’UE en raison de la corruption qui règne au sein des institutions nationales. La Russie tente pour sa part de retrouver son influence mais en usant d’une approche plus musclée, parfois même relevant du domaine militaire - son hard power - comme le montrent l’annexion de la Crimée et la mise en place des Peacekeepers dans le Caucase du Sud. Alors que l’Union européenne peine à exercer son influence dans un contexte de crise économique post-2008, la Russie semble pour sa part disposer de nouveaux moyens pour accroitre son influence : la guerre hybride, l’instrumentalisation des réfugiés qui affluent aux portes de l’Espace Schengen, et l’Union Economique Eurasiatique. / The states of the Eastern Partnership (Ukraine, Moldova, Belarus, Georgia, Armenia, Azerbaijan) and the separatist territories therein (Transnistria, Republic of Donbas, Crimea, Abkhazia, South Ossetia, Nagorno-Karabakh) have to determine their membership in a geopolitical entity to ensure their prosperity and safety. Due to the difficulties to survive as non-aligned countries and pressures fromBrussels and Moscow, all of them either have to join the European Union, the Eurasian (Economic) Union or to establish an exclusivepartnership with China in the upcoming years.Pressure from the EU and Russia is based on the desire of the EU to emerge as a global geopolitical power, particularly pushed by theUnited States to counterbalance the influence of Russia, and the will of the Kremlin to retain its influence in what is presented in theRussian media as the “legitimate sphere of influence”, even more than 25 years after the fall of the Soviet Union.The PhD dissertation analyzes the political divergences between EU member states, with the “normalizing approach” of WesternEuropean countries that seek a compromise with Russia, and those from Eastern Europe currently trying to use the European institutionsas a means to become regional powers.The Eastern Partnership launched by Poland and Sweden in 2008 embodies these two, sometimes contradictory tendencies through theimplementation of EU’s strategies of influence - the EU’s soft power - in post-Soviet space. Nonetheless, those strategies are oftenundermined by members of the EaP, which abundantly divert funds from the EU, because of the corruption of local institutions. At thesame time, Russia is also trying to regain its influence, sometimes even by using military means - the so called Russian hard power - asshown by the annexation of the Crimea and the establishment of peacekeeping missions in South Caucasus.While the European Union hardly exerts its influence in a post-2008 economic crisis context, Russia seems to have developed new waysto weaken its opponents. Hybrid warfare, weaponizing of refugees, pushed by massive bombings in Syria, and the establishment of theEurasian Economic Union are under the most efficient ways to weaken the EU and NATO so far.