The main theme of thesis is comparison of accounting of leasing according to czech legislative and IFRS. The thesis is divided into six parts. The first section is devoted to history of leasing and its developement. Second part deals with definition of leasing and its types and characteristics. The third part contains the definition of leasing according to czech law. Fourth part is devoted to reporting of leasing according to czech accounting principles. The fifth part deals with issue of leasing from point of view of IAS 17. The sixth part deals with practical application of the rules contained in czech legislative and in IAS 17 at real lease contract.

Thesis advisor: Christopher Maxwell / In this paper I present an econometric analysis of selection bias in the NBA Draft from 1995-2003. Employing an interval regression maximum likelihood control model that predicts the eventual value of players based on their Draft position, I pinpoint which groups of players consistently over-perform or under-perform relative to their Draft position. Using this analysis I detect bias pertaining to four different groups of players. There was a bias against high school players, especially those taken in the lottery (the top of the first round of the Draft), which may point to risk-averse tendencies of NBA teams. There was also a bias in favor of centers taken in the lottery, who were consistently drafted too high. Black players were selected too low in the first round, and too high in the second round. The final effect deals with foreign entrants to the Draft. From 1995-2001 foreigners were drafted too low; in 2002 and 2003, when more foreigners were selected, they were drafted too high. My paper details the nature of these biases and analyzes their potential causes. / Thesis (BA) — Boston College, 2008. / Submitted to: Boston College. College of Arts and Sciences. / Discipline: Economics. / Discipline: Economics Honors Program. / Discipline: College Honors Program.

A presente dissertação apresenta resultados da pesquisa Corpos dançantes: experiências e memórias em dois grupos de dança de periferias brasileiras, sob orientação da Profª. Drª. Régia Cristina Oliveira, no contexto do mestrado acadêmico em Estudos Culturais, na Escola de Artes, Ciências e Humanidades, da Universidade de São Paulo, entre os anos 2016 e 2018. Tendo dois grupos de dança contemporânea (Centro de Experimentações em Movimento e Núcleo de Dança Pélagos) como objeto de pesquisa, o objetivo deste trabalho foi apreender das experiências e memórias de indivíduos de classes populares de São Paulo e Fortaleza, ex-integrantes dos grupos, como a dança transformou o percurso profissional e pessoal de cada um(a) deles. No âmbito teórico-metodológico, trabalhou-se fundamentalmente com os seguintes conceitos e autores(as): corpo e simbolismos (Le Breton), conatus/afetos/afetações (Espinosa), corpo-mente (Espinosa), corpo-rascunho (Le Breton), corpo político, dança contemporânea (Louppe, Primo, Faro e etc), memória (Bosi), descolonização (Fanon), hibridez (Bhabha), racismo estrutural (Almeida), interseccionalidade (Crenshaw), culturas e empoderamento (Berth). Partindo da consideração do corpo como produção social e cultural, buscamos discuti-lo no contexto da dança, das potências e limites apresentados nas experiências dos sujeitos. A abordagem metodológica foi qualitativa, com técnicas de pesquisa. Trabalhamos com entrevista etnobiográfica, história de vida, levantamento de dados documentais (notícias de jornal e fotos de arquivo pessoal dos entrevistados) coleta de dados na internet, em acervos pessoais e registro de trabalho de campo. Concluímos que ocorreram transformações profundas na subjetividade, na vida dos sujeitos, em suas relações e na forma como passaram a lidar com as próprias emoções. Verificamos que as afetações exerceram papel crucial nessas transformações. Ao mesmo tempo, os sujeitos ainda enfrentam limites socioeconômicos, políticos e culturais provenientes da desigualdade social, individual e coletiva em que vivem, em suas respectivas cidades. São problemas decorrentes do racismo, machismo, da misoginia, da negação do Direito à cidade, à moradia e a tantas outras questões que encontram pelo caminho. Contudo, lutam e atuam em iniciativas de resistência cultural e política onde residem, impactando a realidade da qual são parte ativa nos processos, pressionando gestões culturais e influenciando políticas públicas de cultura locais e também nacionais, além de contribuírem em espaços formativos e criativos para as juventudes de periferias paulistanas e cearenses, experiências artísticas afetivas e transformadoras como foram o CEM e o Pélagos, no passado / This master thesis presents the results of the research Dancing bodies: experiences and memories in two dance groups from Brazilian low- income neighborhoods, advised by Professor Régia Cristina Oliveira, PhD, within the context of a master\'s degree in Cultural Studies, at the College of Arts, Sciences and Humanities, of the University of São Paulo, from 2016 to 2018. With two contemporary dance groups (Centro de Experimentações em Movimento and Núcleo de Dança Pélagos) as the object of the research, this work was intended to apprehend, from the experiences and memories of individuals from underprivileged classes of the cities of São Paulo and Fortaleza, former members of the groups, how dance transformed the professional and personal paths of each one of them. Within the theoretical-methodological scope, we worked mostly with the following concepts and author(s): body and symbolisms (Le Breton), conatus/affects/affections (Spinoza), body-mind (Spinoza), body- draft (Le Breton), political body, contemporary dance (Louppe, Primo, Faro et al), memory (Bosi), decolonization (Fanon), hybridity (Bhabha), structural racism (Almeida), intersectionality (Crenshaw), cultures and empowerment (Berth). Considering the body as a social and cultural production, we sought to discuss it within the context of dance, of the potencies and limits presented in the subjects\' experiences. The methodological approach was qualitative, with research techniques. We worked with ethno-biographical interviews, life stories, surveying of documental data (newspaper articles and pictures from the interviewees\' personal archives), data collection from the Internet, personal files and fieldwork records. We concluded that deep transformations occurred to the subjects\' subjectivity, to their lives, relationships and to the manner in which they started to deal with their own emotions. We found that the affections played a crucial role in such transformations. At the same time, the subjects still face socio- economic, political and cultural limitations arising from the social, individual and collective inequality in which they live, in their respective cities. There are issues arising from racism, sexism, misogyny, denial of the right to the city, to housing and many other issues they face along the way. However, they fight and are part of cultural and political resistance initiatives where they live, impacting the reality of which they are an active part in the processes, putting pressure on cultural management and influencing public cultural policies at both local and national levels, in addition to contributing to educational and creative spaces for the youths of low-income neighborhoods of the States of São Paulo and Ceará, which are affective and transformative artistic experiences such as CEM and Pélagos were, in the past

Vår uppsats behandlar en del av ett konvergensprojekt mellan de stora normgivarna IASB och FASB. Avsikten med projektet är att harmonisera normgivarnas redovisningsstandarder. Ett av stegen innebär att ta fram en gemensam föreställningsram. Vårt fokus i uppsatsen var på kapitel två i föreställningsramen som behandlar kvalitativa egenskaper för finansiella rapporter. Syftet med vår uppsats var att identifiera orsakerna till de förändringar av kvalitativa egenskaper för finansiella rapporter som hade skett i IASB:s föreställningsram under konvergensprojektets gång.Uppsatsens utgångspunkt var studier av olika offentliga dokument, publicerade av normgivarna. Vi utgick från IASB:s nuvarande föreställningsram och jämförde den med de nya förslagen som presenterats i form ett Discussion Paper, DP, och sedan ett Exposure Draft, ED. För att uppfylla vårt syfte behövde vi även använda oss av normgivarnas beslutsunderlag till de båda förslagen, Basis for Conclusions, samt reaktioner i form av kommentarer från några organisationer som vi valde ut.Slutsatserna delade vi in i tre olika kategorier av förändringar, vilka vi hade specificerat på förhand. Vi presenterade slutsatserna för respektive kvalitativ egenskap för sig. Vi kom fram till att de huvudsakliga förändringarna var omstruktureringar och omklassificeringar av de kvalitativa egenskaper som redan idag finns i IASB:s föreställningsram. I de flesta fall hade innebörden av de kvalitativa egenskaperna endast förändrats marginellt. Det som medförde störst reaktioner från våra utvalda organisationer var en rent språklig förändring som organisationerna tror kommer att medföra förvirring hos användarna av föreställningsramen. Ytterligare en stor förändring var exkluderingen av en etablerad kvalitativ egenskap med lång tradition.

O seguro é abordado de forma pouco detalhada pela doutrina. A figura do beneficiário no seguro é ainda menos estudada, tendo em vista que, por se relacionar tanto a questões típicas de direito securitário, como de direito de família e sucessões, acaba não sendo analisada de forma profunda, nem pelos estudiosos de direito securitário e, tampouco, pelos de direito de família e sucessões. O objetivo da presente dissertação é traçar os principais aspectos relacionados ao contrato de seguro, desde a sua origem e evolução histórica, natureza jurídica, conceito, elementos e partes, à luz da legislação securitária, tanto no âmbito civil como no âmbito regulatório (Superintendência de Seguros Privados SUSEP e Conselho Nacional de Seguros Privados CNSP), para então, demonstrar as espécies e as coberturas securitárias nas quais pode surgir a figura do beneficiário. O estudo do tema estará limitado ao beneficiário de seguro com cobertura de morte, seu conceito, como se dá a sua designação, substituição e renúncia, as pessoas que podem ser beneficiárias (companheira como beneficiária, pessoa jurídica, o nascituro). Será analisada a sistemática do artigo 792, do Código Civil Brasileiro atual, no tocante ao pagamento de indenização securitária na falta de indicação de beneficiário e a polêmica em torno do referido artigo, além de situações como a perda da condição de beneficiário, premoriência e comoriência, a prescrição da pretensão do direito do beneficiário, o suicídio do segurado. Em todas essas situações, a jurisprudência e a doutrina divergem, seja em razão da interpretação dada ao dispositivo legal pertinente (como ocorre na prescrição e no suicídio), seja porque não há previsão específica na lei (como ocorre nos casos de premoriência e comoriência). Para dirimir tal divergência, na árdua tarefa de buscar uma solução equânime às questões práticas expostas, sugere-se, ao final, um projeto de lei para modificar a redação de alguns artigos do Código Civil referentes à matéria. / Jurists provide little in the way of detailed analysis of insurance. The figure of the insurance beneficiary has been studied even less. It is related to typical questions both of insurance law and of family and successions law, and as a result, it has not been thoroughly analyzed by students of either of these branches of the law. The purpose of this dissertation is to trace the key aspects related to insurance contracts, from their origin, looking at changes that have taken place, their legal nature, concept, elements and parties involved, in the light of the insurance legislation both in the civil and in the regulatory sphere (Private Insurance Superintendence - SUSEP and the National Private Insurance Council - CNSP), and subsequently to demonstrate the types of insurance and of insurance coverage in which the figure of the beneficiary may arise. The study of the topic will be limited to beneficiaries of life insurance: the concept of the beneficiary, how they are designated and replaced, how they can waive their position, and who can be a beneficiary (companions, legal entities, unborn children). The implications of Article 792 of the Brazilian Civil Code will be analyzed, in relation to the payment of indemnity when no beneficiary is named and the controversy this article has stirred up, as well as situations such as the loss of the status of beneficiary, predeceasing and simultaneous death, the statute of limitations affecting beneficiaries claims, and the suicide of the insured. In all these situations, case law and jurists diverge, whether because of the interpretation given to the pertinent legal device (as in the case of statute of limitations and suicide) or because there is no specific provision in the law (as in the case of predeceasing and simultaneous death). It is no easy task to find a fair solution to these practical issues. In conclusion, as a way of settling the differences identified, the dissertation proposes a draft law amending the wording of certain relevant articles in the Civil Code.

This doctoral dissertation examines whether incumbency affects democracy, and if it does, how re-election impacts on the political system. This thesis links and extends two theoretical traditions that hardly ever have been combined: political support theory and incumbency theory. Political support theory is used as a proxy to examine democracy from a multidimensional perspective. In this theoretical tradition, there has been a considerable concentration of studies on developed nations, and which take a comparative approach. Also, there is persistently inadequate attention given to measuring the form of a government, with a strong predominance of parliamentarian systems. Likewise, most of the research is focused at the individual level, in where the use of statistical techniques is prevailing, and the mixed methods are, nearly, non-existent. On the other hand, there are no studies that explain incumbency effects on democracy directly. Despite there being plenty of inferences which can be taken from incumbency analysis and its extrapolations about democracy and elections, there is a scarcity of studies that associate both political phenomena. In most cases, scholars analyse incumbency as an advantage in popular elections in developed countries, mainly the U.S. The main argument of this thesis proposes that incumbency has effects on democracy and that those impacts will have adverse consequences on the democratic system. Taking Chile as a case-study, a developing country with a presidential system and with similarities to Western party systems, this research seeks to respond three hypotheses. 1) The categories of support identified by Booth and Seligson in 2009 could, to an extent, be modified by including questions that gauge the role of the presidential institution in the Chilean political system. 2) It is expected that incumbency will be shown to have distinct impacts on democratic political legitimacy. 3) The effect of deputies' re-election on political legitimacy dimensions will depend on the composition of legislative pairs at the electoral district level in Chile: two newcomers, one newcomer and one incumbent, or two incumbents. This investigation uses a mixed method strategy. From a qualitative perspective, I characterise all law bills proposed to the NC to limit the re-elections of public authorities in Chile, between 11th March 1990 and 31st December 2016. In line with this doctoral dissertation's aims, a context analysis is used to analyse the content of draft laws related to incumbency. From a quantitative approach, I examine the legislative incumbency effects on political legitimacy dimensions in Chile, from 2008 to 2014. In line with this doctoral dissertation's aim, a series of statistical techniques are used to analyse the effects of incumbency on political support. The findings suggest that: 1) The effects of incumbency are distributed differently according to the component of political legitimacy. 2) The rotation of political elites (seniority and the circulation of elected deputies) is the most substantial incumbency dimension to explain political support in comparison with the competition dimension. 3) The three indicators based on the margin of victory are only related negatively to support for government management. 4) The HDI has effects on political support, but they were inconsistent. 5) The legislative pair composition produces a moderator effect on incumbency indicators. 6) Politics and ideology play a pivotal role in understanding and explaining political support theory. This research concludes that is necessary to keep expanding studies that relate incumbency and democracy by taking other countries with different electoral systems, that arguments hold by politicians should be adjusted considering evidence, and it is imperative to reduce the perception-facts gap in citizens.

The thesis provides actual changes in the lease accounting according to the IFRS. Boards IASB and FASB are trying to remove the differences in a lease reporting and also they want to integrate it. This integration will lead to reporting of comparable information about the financial state of the company. This information represents a necessary field for users of financial statements. The aim of these two boards is to publish a particular lease standard for lease reporting, which would replace currently applicable standards and therefore simplify the orientation within financial statements. The thesis is divided into six chapters. The first chapter is focused on the convergence process from its beginning. The aim of the second chapter is to show the lease reporting according to the currently applicable standards -- IFRS and US GAAP. The third chapter describes the lease definitions according to the Exposure draft. The fourth and the fifth chapter are dedicated to reporting of lease from the lessee's point of view and lessor's point of view, as well. The last chapter shows positive/negative comments of five chosen organizations on the Exposure draft.

A presente dissertação apresenta resultados da pesquisa Corpos dançantes: experiências e memórias em dois grupos de dança de periferias brasileiras, sob orientação da Profª. Drª. Régia Cristina Oliveira, no contexto do mestrado acadêmico em Estudos Culturais, na Escola de Artes, Ciências e Humanidades, da Universidade de São Paulo, entre os anos 2016 e 2018. Tendo dois grupos de dança contemporânea (Centro de Experimentações em Movimento e Núcleo de Dança Pélagos) como objeto de pesquisa, o objetivo deste trabalho foi apreender das experiências e memórias de indivíduos de classes populares de São Paulo e Fortaleza, ex-integrantes dos grupos, como a dança transformou o percurso profissional e pessoal de cada um(a) deles. No âmbito teórico-metodológico, trabalhou-se fundamentalmente com os seguintes conceitos e autores(as): corpo e simbolismos (Le Breton), conatus/afetos/afetações (Espinosa), corpo-mente (Espinosa), corpo-rascunho (Le Breton), corpo político, dança contemporânea (Louppe, Primo, Faro e etc), memória (Bosi), descolonização (Fanon), hibridez (Bhabha), racismo estrutural (Almeida), interseccionalidade (Crenshaw), culturas e empoderamento (Berth). Partindo da consideração do corpo como produção social e cultural, buscamos discuti-lo no contexto da dança, das potências e limites apresentados nas experiências dos sujeitos. A abordagem metodológica foi qualitativa, com técnicas de pesquisa. Trabalhamos com entrevista etnobiográfica, história de vida, levantamento de dados documentais (notícias de jornal e fotos de arquivo pessoal dos entrevistados) coleta de dados na internet, em acervos pessoais e registro de trabalho de campo. Concluímos que ocorreram transformações profundas na subjetividade, na vida dos sujeitos, em suas relações e na forma como passaram a lidar com as próprias emoções. Verificamos que as afetações exerceram papel crucial nessas transformações. Ao mesmo tempo, os sujeitos ainda enfrentam limites socioeconômicos, políticos e culturais provenientes da desigualdade social, individual e coletiva em que vivem, em suas respectivas cidades. São problemas decorrentes do racismo, machismo, da misoginia, da negação do Direito à cidade, à moradia e a tantas outras questões que encontram pelo caminho. Contudo, lutam e atuam em iniciativas de resistência cultural e política onde residem, impactando a realidade da qual são parte ativa nos processos, pressionando gestões culturais e influenciando políticas públicas de cultura locais e também nacionais, além de contribuírem em espaços formativos e criativos para as juventudes de periferias paulistanas e cearenses, experiências artísticas afetivas e transformadoras como foram o CEM e o Pélagos, no passado / This master thesis presents the results of the research Dancing bodies: experiences and memories in two dance groups from Brazilian low- income neighborhoods, advised by Professor Régia Cristina Oliveira, PhD, within the context of a master\'s degree in Cultural Studies, at the College of Arts, Sciences and Humanities, of the University of São Paulo, from 2016 to 2018. With two contemporary dance groups (Centro de Experimentações em Movimento and Núcleo de Dança Pélagos) as the object of the research, this work was intended to apprehend, from the experiences and memories of individuals from underprivileged classes of the cities of São Paulo and Fortaleza, former members of the groups, how dance transformed the professional and personal paths of each one of them. Within the theoretical-methodological scope, we worked mostly with the following concepts and author(s): body and symbolisms (Le Breton), conatus/affects/affections (Spinoza), body-mind (Spinoza), body- draft (Le Breton), political body, contemporary dance (Louppe, Primo, Faro et al), memory (Bosi), decolonization (Fanon), hybridity (Bhabha), structural racism (Almeida), intersectionality (Crenshaw), cultures and empowerment (Berth). Considering the body as a social and cultural production, we sought to discuss it within the context of dance, of the potencies and limits presented in the subjects\' experiences. The methodological approach was qualitative, with research techniques. We worked with ethno-biographical interviews, life stories, surveying of documental data (newspaper articles and pictures from the interviewees\' personal archives), data collection from the Internet, personal files and fieldwork records. We concluded that deep transformations occurred to the subjects\' subjectivity, to their lives, relationships and to the manner in which they started to deal with their own emotions. We found that the affections played a crucial role in such transformations. At the same time, the subjects still face socio- economic, political and cultural limitations arising from the social, individual and collective inequality in which they live, in their respective cities. There are issues arising from racism, sexism, misogyny, denial of the right to the city, to housing and many other issues they face along the way. However, they fight and are part of cultural and political resistance initiatives where they live, impacting the reality of which they are an active part in the processes, putting pressure on cultural management and influencing public cultural policies at both local and national levels, in addition to contributing to educational and creative spaces for the youths of low-income neighborhoods of the States of São Paulo and Ceará, which are affective and transformative artistic experiences such as CEM and Pélagos were, in the past

In filling their armed forces, many countries rely on conscription, which interrupts conscripts’ labor market participation and accumulation of human capital. Thus, conscription likely affects one’s future earnings. In this paper, I investigate the effects of conscription eligibility in the Netherlands and in Italy on subsequent future earnings. I use a difference-in-difference method, using women as the counterfactual, on Luxembourg Income Study data to calculate the effects of conscription eligibility. I find no systematic earnings effects of conscription. While the existence of educational deferments increase the demand for postsecondary education and hence increase future earnings, factors like military culture, military philosophy, and jobs assigned to conscripts produce different results in the two countries. I find that the Dutch conscription increased (by 6-17%) eligible young men’s earnings while the Italian conscription had no effect or slightly decreased eligible young men’s earnings.

The U.S. Selective Service System currently excludes women from the talent pool based upon the DoD's 1981 ban on women in direct combat. The DoD has removed the exclusion and has implemented a gender-neutral policy standard for assignments. However, there appears to be a misalignment of national security policy as it relates to gender fairness that impacts Reserve Officer Training Corps (ROTC) participants in particular. Using Durkheim's functionalism theory as the theoretical foundation, the purpose of this phenomenological study was to examine institutional differences in policies regarding justice and gender among ROTC participants who are between 18 and 26 years of age in a Middle Atlantic University. Data were acquired through 10 interviews with ROTC members. These data were inductively coded and then subjected to Moustakas and Van Kaam's thematic analysis procedure. Key results included evidence that current policy is misaligned with gender enfranchisement, effective social change requires inclusion of both genders in registration, and a standards-based approach to equality is important to both men and women. This group of future military leaders wants the repeal of male only registration and the inclusion of female citizens as an expression of full citizenship and increased social equity. Further research using this methodological framework in different geographical regions and among different generations could add depth to the current body of knowledge. The implications for positive social change with new Selective Service registration policy would change the process towards registering all young adult citizens in the event of a national emergency which would be the codification of fairness and value for all citizens in public policy.