The doctoral thesis examines process of IFRS development, endorsement and enforcement from the perspective of accounting regulation on global scale, identifies nature of IFRS due process in all its phases and compares IFRS due process with accounting regulation in Czech Republic, especially with legislative process of creating Czech accounting legislation. The due process of any accounting rules, whether standards or legislation, determines quality of these rules and consequently also potential level quality of financial statements prepared in accordance with such rules. Process of IFRS development and endorsement is to guarantee quality of standards that are the output of such a process. For global accounting harmonization, which requires transparent, reliable and comparable information in financial reporting across countries of the world, the IFRS due process is essential. The whole process of IFRS development, endorsement and enforcement, which develops IFRS as global accounting standards, also is connected with several obstacles associated to political and social aspects as well as to cultural differentiation. In the thesis the legal systems, as determinants of the nature of accounting regulation, are used for analysis and identification of possible natures of accounting regulation from global perspective. For global accounting regulation it is necessary its acceptance by major interested parties, specification of the range of entities for which it is meaningful and desirable, establishment of an independent, reliable and respected international professional organization in the role of standard-setter and development of a sophisticated, transparent and comprehensive standard setting process. Besides the thorough analysis of particular phases of IFRS due process, the thesis also maps current acceptance of IFRS in the world and describes endorsement process in Europe Union applied for the adoption of IFRS within its area, what provides an integrated view of current evolution in global accounting harmonization. Global accounting regulation, which requires the adoption and application of IFRS in their original range, still faces many obstacles. Less than half countries of G20 (ie 9 countries) requires the use of IFRS in their original form for listed companies. Problem with such acceptance of IFRS especially have the countries with tradition based on Roman law (continental European legal culture), where the creation of rules is exclusive subject to state. Quantitative analysis of IFRS due process performed on three selected projects of IASB agenda is a core of application part of the thesis. On the basis on the timeline the analysis follows particular steps of IFRS due process, especially from the perspective of particular comment periods quantified through the comments received, not only in number but also the composition of comments by geographical region and respondent type. The analysis showed the due process as complicated and time-consuming process leading to global consensus of opinions and also showed the importance of compliance of its complexity, which leads to general agreement on adopted solutions and to global acceptance of these solutions by all of the interested parties. The analysis of IASB due process leads into its comparison with legislative process of creating accounting legislation in Czech Republic. The comparison of both of the processes enables to identify the weaknesses of Czech due process and provides specific recommendations for its improvement and increase efficiency. From the perspective of nature of accounting regulation the delegation of creating accounting rules from the state to the accounting profession is important especially to strengthen the quality, understanding and acceptance of accounting rules, which can be effectively ensured through the due process different from that legislative. The IFRS due process is an inspiration in this case.

大學生是一群熱切使用媒體和科技的世界公民，他們特別會透過新媒體接觸來自整個地球村的大量資訊。大學生可以透過學校課程與活動、與國際學生社群互動以及到國外旅行都是其中的管道。本研究援引社會建構理論與涵化理論，以質性研究探討台灣大學生的人口變項、與非洲接觸行為、西方媒體使用、世界主義意識以及媒體呈現偏誤之察覺與台灣大學生對非洲刻板印象建構之間的關係。 線上問卷收集共215位台灣大學生有效樣本。研究顯示非洲接觸行為與媒體呈現偏誤之察覺，皆與刻板印象認同呈現正相關。 / University students are some of the more cosmopolitan groups in society, as voracious consumers of media and technology, especially new media, and exposed to a plethora of information about the global community. University courses, interaction with the international student communities, events on-campus and opportunities to travel abroad are some of the avenues available to them. Using quantitative analysis, this study examined the relationships between demographic and contact variables, Western media exposure, cosmopolitanism and perceived bias of media portrayals and its effect on Taiwanese university students’ endorsement of stereotypes of Africa. The research framework is informed by the theory of social construction of reality and the cultivation theory. Using an online survey, data was collected and analyzed from a sample of 215 Taiwanese university students. The analysis reveals that contact with Africa and perceived bias of media portrayals have the most significant influence on stereotype endorsement.

Purpose and research questions: The purpose of this study has been to critically examine Esports through a gender perspective. The study therefore investigated the gender-typing of Esports and if these stereotypes affect players’ performance. The research questions were: Do players gender-type Esports to be a neutral, feminine, or masculine sport? Do gender stereotypes in Esports affect female players’ performance? Do gender stereotypes in Esports affect male players’ performance? Method: A quantitative research design was used, and two different surveys were sent out to respondents. Both surveys contained the exact same information and questions on the first page. These were aimed at answering questions regarding gender-typing (i.e. if the respondents perceived Esports to be a neutral, feminine or masculine activity and how appropriate they perceived Esports to be for women respectively men). The survey’s second page had identical questions on both surveys, however the respondents got to see different texts of information (stereotypes) depending on which survey they participated in. The first survey (Group 1) included two different conditions groups (women = stereotype threat; men = stereotype lift) and primed the respondents with the stereotype that “women are inferior to men in Esports”. The second survey (Group 2) also included two different condition groups (men = stereotype threat; women = stereotype boost) and primed the respondents with the alternative stereotype manipulation that “women are equally as good as men in Esports”. After participating in the surveys, the respondents played three games of Counter-Strike: Global Offensive that were then analyzed against the respondents’ three most recent matches before partaking in the study. As such, the players’ performance could be evaluated and a result could be determined (i.e. either an improvement or impairment in performance). A control group (Group 3) that did not partake in the surveys was used as a reference group and to evaluate the participants’ performances. As a total, 290 persons participated in the study, of which 50 were women and 240 men. Results: The results showed that the players perceived Esports to be more of a masculine sport. For the stereotype effects on players’ performance, an ANOVA of the results showed that stereotype threat had a statistically significant effect on female players’ performance (p = .008), whereas stereotype boost did not. For the men, the results showed that neither stereotype threat nor lift had any statistically significant effect on male players’ performance. Conclusion: The findings suggest that players gender-type different aspects of Esports in different ways. The participants perceived Esports to be more of a masculine activity but on the other hand to be almost equally as appropriate for women and men. As a whole, the respondents perceived Esports to be more of a masculine sport than neutral or feminine. The findings from this study also suggest that women in Esports are more affected by gender stereotypes than men are, and that negative gender stereotypes about women’s ability may impair female players’ performance. Finally, the findings suggest that the awareness as well as the occurrence of gender stereotypes in Esports are widespread among players. However, players in Esports consider themselves to not fully endorse these stereotypes but believe that other players do, especially the negative stereotypes about women’s ability in Esports. This finding generates an interesting area for further research and investigation. / Syfte och frågeställning: Syftet med denna studie har varit att kritiskt granska Esport ur ett genusperspektiv. Studien undersökte därmed könsstereotypningen (”gender-typing”) av Esport samt huruvida dessa stereotyper påverkar spelares prestationer. Frågeställningarna var: Könsstereotypar spelare Esport som en neutral, feminin eller maskulin sport? Påverkar könsstereotyper inom Esport kvinnliga spelares prestationer? Påverkar könsstereotyper inom Esport manliga spelares prestationer? Metod: En kvantitativ forskningsdesign användes, och två olika enkäter skickades ut till respondenter. Båda enkäterna innehöll exakt samma information och frågor på den första sidan. Dessa var ämnade att besvara frågor kring könsstereotypning (dvs. om respondenten ansåg Esport var en neutral, feminin eller maskulin aktivitet samt hur lämpligt de ansåg Esport vara för kvinnor respektive män). Enkätens andra sida hade identiska frågor på båda enkäterna men respondenterna fick ta del av olika texter av information (stereotyper) beroende på vilken enkät de deltog i. Den första enkäten (Grupp 1) inkluderade två olika tillståndsgrupper (kvinnor = stereotype threat; män = stereotype lift) och grundade respondenterna med stereotypen att ”kvinnor är sämre än män inom Esport”. Den andra enkäten (Grupp 2) inkluderade även den två olika tillståndsgrupper (män = stereotype threat; kvinnor = stereotype boost) och grundade respondenterna med den alternativa manipulationen av stereotypen att ”kvinnor är lika bra som män inom Esport”. Efter att ha deltagit i enkäterna spelade respondenterna tre matcher av Counter-Strike: Global Offensive som sedan analyserades mot respondenternas tre senaste matcher innan de deltog i studien. Som sådant, kunde spelarnas prestationer utvärderas och ett resultat kunde fastställas (dvs. antingen en förbättring eller en försämring i prestation). En kontrollgrupp (Grupp 3) som inte deltog i enkäterna användes som referensgrupp och för att utvärdera deltagarnas prestationer. Totalt deltog 290 personer i studien varav 50 var kvinnor och 240 män. Resultat: Resultatet visade att spelarna uppfattade Esport som mer av en maskulin sport. Angående stereotypeffekterna på spelarnas prestationer visade en ANOVA av resultaten att stereotype threat hade en statistisk signifikant effekt på kvinnliga spelares prestationer (p = .008), medan stereotype boost inte hade det. För männen så visade resultaten att varken stereotype threat eller lift hade någon statistisk signifikant effekt på manliga spelares prestationer. Slutsats: Resultaten tyder på att spelare könsstereotypar olika aspekter av Esport på olika sätt. Deltagarna uppfattade Esport som mer av en maskulin aktivitet men å andra sidan som lika lämpligt för kvinnor och män. Som helhet uppfattade respondenterna Esport som mer av en maskulin sport än neutral eller feminin. Resultatenfrån denna studie tyder även på att kvinnor inom Esport påverkas mer av könsstereotyper än män och att negativa könsstereotyper om kvinnors förmåga kan försämra kvinnliga spelares prestationer. Slutligen, resultaten tyder på att medvetenheten samt förekomsten av könsstereotyper inom Esport är utbredd bland spelarna.Spelarna inom Esport anser dock inte att de själva stödjer dessa stereotyper fullt ut men tror att andra spelare gör det, särskilt de negative stereotyperna om kvinnors förmågor inom Esport. Detta resultat genererar ett intressant område för vidare forskning och undersökningar.

C’est le droit des entreprises en difficulté qui a permis de mettre en évidence la complexité que pouvait revêtir la détermination de la date de naissance des créances. Or, celle-ci apparaît fondamentale en droit privé. Constituant le critère d’application de certains mécanismes juridiques, elle incarne l’existence de la créance et représente dès lors un enjeu pour toute règle de droit ayant celle-ci pour objet ou pour condition. Deux courants doctrinaux s’opposent, la thèse classique fixe la date de naissance au stade de la formation du contrat, tandis que des thèses modernes la fixent au stade de l’exécution du contrat. La thèse matérialiste, fondée sur le droit des entreprises en difficultés, fait naître la créance de prix au fur et à mesure de l’exécution de la contre-prestation. La thèse périodique, reposant sur une réflexion doctrinale quant aux contrats à exécution successive, fait renaître toutes les créances du contrat à chaque période contractuelle. L’examen des thèses moderne à l’aune des mécanismes juridique qui ne peuvent qu’incarner la véritable date de naissance de l’authentique créance aboutit à leur invalidité. La thèse classique se trouve donc à nouveau consacrée. Mais la résistance que lui oppose le droit des entreprises en difficulté ne peut reposer sur la technique d’une fiction juridique, car d’autres manifestations du même phénomène peuvent être mises en évidence en dehors de ce domaine. Un changement de paradigme s’impose donc pour résoudre le hiatus. Derrière ce phénomène persistant se cache en réalité une autre vision, une autre conception de la créance, la créance économique qui vient s’articuler avec la créance juridique dans le système de droit privé pour le compléter. La dualité des dates de naissance recèle donc en son sein une dualité du concept de créance lui-même, la créance juridique classique et la créance économique. La créance économique n’est pas un droit subjectif personnel. Elle n’est pas la créance juridique. Elle n’est pas autonome de la créance juridique et ne doit pas être confondue avec une créance née d’un cas d’enrichissement sans cause. La créance économique représente la valeur produite par le contrat au fur et à mesure de l’exécution de sa prestation caractéristique. Elle permet de corriger l’application ordinaire du concept de créance juridique par en assurant la fonction de corrélation des produits et des charges d’un bien ou d’une activité. Ses domaines d’application sont divers. Outre son utilisation dans les droits comptable et fiscal, la créance économique permet la détermination de la quotité cédée dans le cadre d’une cession de contrat, la détermination du gage constitué par un patrimoine d’affectation dans le cadre de la communauté légale, de l’EIRL ou encore de la fiducie, ainsi que la détermination du passif exempté de la discipline d’une procédure collective. Dans ces domaines, ce n’est donc pas la date de naissance de la créance juridique qui s’applique, mais la date de naissance de la créance économique. La cohérence du système de droit privé se trouve donc ainsi restaurée quant à la date de naissance de la créance. / It is the laws governing companies experiencing difficulties which have revealed the complexity of determining the dates of the origination of the claims. And yet this appears to be fundamental in private law. As it constitutes the criterion for implementing certain legal mechanisms, it epitomizes the existence of the claim and hence represents a challenge for any rule of law in which the existence of this claim is a goal or condition. There are two conflicting doctrinal currents: the traditional approach sets the date of origination at the stage of the formation of the contract, while modern approaches situate it at the stage of the execution of the contract. The materialistic approach, based on the law governing companies experiencing difficulties, staggers the origination of the price debt over the period of the execution of the service. The periodical approach, which relies on a doctrinal reflection on successive execution contracts, is that of the re-origination of all the claims under the contract at each contractual period. An examination of the modern approaches, under the auspices of the legal mechanisms which can only epitomize the true date of origination of the authentic claim leads to the invalidity thereof. The traditional approach is therefore once again consecrated. But the resistance constituted by the laws governing companies in difficulty cannot rely on the technique of legal fiction, because other manifestations of the same phenomenon can be identified outside this domain. Therefore, a change of paradigm is in order if the hiatus is to be resolved. Behind this persistent phenomenon lies in fact another vision, another concept of the claim: the economic claim which, interwoven with the legal claim in the private law system, supplements it. The duality of the dates of origination therefore conceals in its bosom the duality of the very concept of a claim, the traditional legal claim and the economic claim. The economic claim is not a subjective personal right. It is not a legal claim. It is not autonomous of the legal claim and must not be confused with a claim originating in a case of unwarranted enrichment. The economic claim represents the value produced by the contract as the service which characterizes it is provided. It permits the rectification of the ordinary application of the concept of legal claim by ensuring the function of correlating the proceeds with the costs of a commodity or an activity. Its domains of application are varied. In addition to its use in accounting and fiscal law, the economic claim permits the determination of the portion transferred in the context of the transfer of a contract, the determination of the collateral consisting in a special-purpose fund in the context of a legal joint estate, a limited liability individual contractor or a trust, as well as the determination of the liabilities which escape the discipline of collective proceedings. In these domains, it is therefore not the date of origination of the legal claim which applies, but the date of origination of the economic claim. The coherence of the private law system is therefore restored as concerns the date of the origination of the claim.