This thesis provides a narrative account of the development of the sector-neutral financial reporting standard FRS-37: Consolidating Investments in Subsidiaries, applicable to both government and the private sector in the New Zealand institutional setting. The protracted promulgation of this accounting standard over eight years is the research event of interest. New Zealand's overhauled Public Finance Act 1989 introduced a requirement for the Crown to produce accrual consolidated accounts prepared in accordance with GAAP. Consolidation GAAP was vague however and a preferential modified equity accounting method was used throughout the development period of FRS-37. This seemed contradictory to the sector-neutral GAAP stance since the method was not allowed in the private sector. After FRS-37 was approved the Crown was required to present financial reports incorporating its interests in State Owned Enterprises and Crown entities on a fully consolidated basis. Subsequently international developments in government accounting put the viability of so-called NZ GAAP into question. The research objective was to better understand what happened. The historical method of Porter (1981) is used to trace the changes shaping the event. This involved consideration of antecedent and subsequent conditions around the event as well as its internal development. The event of FRS-37 commenced in September 1993 following the establishment of the Accounting Standards Review Board by the Financial Reporting Act 1993 which necessitated the development of a sector-neutral consolidation standard for approval, and concluded around October 2001 when FRS-37 was approved. The comparative antecedent period commencing around 1985 indicated the contextual conditions leading into the event, and the subsequent period to 2006 following FRS-37's implementation showed changed conditions that confirmed the event's conclusion. The contribution of this thesis is that it documents the defined event and explains what happened, offering understanding of the issues around consolidation accounting, sector-neutral GAAP and public sector financial management.

This thesis deals with DEA models (Data envelopment analysis), which are models for measuring the efficiency of peer decision making units (DMUs). First part focus on basic DEA models (CCR model, BCC model) and this part is extended by new CH-CCR model, which considering that the variables (inputs or outputs) are usually strongly correlated. In second part is included description of network-based models, which are afterwards applicated on data of FRS CR (Fire Rescue Service of the Czech Republic). Using this models is solved efficiency of FRS CR through the regions.

This thesis deals with consolidated financial statements prepared in accordance with UK GAAP and compares selected areas with the approach according to IFRS. The thesis describes development of UK accounting legislation from its beginnings to its current form focusing mainly on consolidation. It also outlines content of the key accounting standards that are relevant for the subject. The emphasis is put on use of the full consolidation method in preparing consolidated financial statements. The thesis also deals with accounting for investments in associates and joint ventures. Therefore it is necessary to define the criteria according to which it can be assessed whether an entity controls another entity. Another field of study is dedicated to new standards coming into effect for accounting periods commencing on or after January 1st, 2015. Benefits of changes that are incorporated in the new standards are subsequently evaluated. The aim of this thesis is to describe development of rules for preparation of consolidated financial statements in accordance with UK GAAP and to assess to what extent is UK GAAP affected by global convergence of accounting systems.

No description available.

<p dir="ltr">From transonic to hypersonic regimes, the characterization of high-speed flow dynamics is critical for the development, testing, and improvement of launch and reentry vehicles, boost-glide vehicles, and thermal protection systems. The design of this technology often relies on computational/empirical models for predictions which make quantitative thermodynamic measurements crucial for numerical validation. Laser diagnostic techniques facilitate non-intrusive, <i>in situ</i> measurements of fluid dynamic properties as well as visualization of flows, shocks, and boundary layer interactions. However, many diagnostics rely on seeding the flow with foreign materials to make measurements, such as the application of particle image velocimetry (PIV), Doppler global velocimetry (DGV), and planar laser-induced fluorescence (PLIF). Molecular filtered Rayleigh scattering (FRS) diagnostics are attractive for flow characterization due to the fact that pressure, temperature, density and velocity measurements can be made directly from air or N₂ molecules without the need for seeding materials. The development of the burst-mode laser (BML) has enabled high-energy pulses generated at the rates necessary to resolve phenomena such as instabilities in boundary-layers and shock-wave evolution using Rayleigh scattering methods. The goal of this dissertation is to advance molecular burst-mode FRS for quantitative, high resolution, multi-parameter measurements. For fixed-wavelength FRS measurements, the spectral characteristics of a BML system were investigated and improved by integrating an etalon for spectral-gating. For multi-parameter measurements, two strategies for wavelength-agility, the ability to quickly switch between two or more laser wavelengths, of the BML were explored: frequency-scanning and frequency-shifting. The frequency-scanning FRS (FS-FRS) technique measurement rate was increased to 1 kHz and demonstrated for 1-ms pressure, temperature, and radial velocity measurements in an underexpanded jet flow. Building upon this, an acousto-optic modulator-based method was implemented to generate frequency-shifted pulses. The rapid frequency-shifting increased the effective FRS multi-parameter measurement rate to 25 kHz and planar pressure, temperature, and radial velocity measurements were captured in an overexpanded jet flow. Finally, design tools for the laser configuration of wavelength-agile FRS were developed for the optimization of relative absolute measurement errors.</p>

Facial Recognition Systems är något som har blivit populärt de senaste åren, speciellt efter den 11 september 2001. Möjligheten att kunna över-vaka personer som rör sig i olika miljöer har varit av intresse för bland annat regeringar, till exempel USA:s regering. Eftersom det finns mängder med olika typer av undersökningar och alla försöker göra så bra matchningar som möjligt av personer mot databaser, fast de utförs på olika sätt, är det intressant att se om det finns någon parameter som har en större påverkan på resultaten, oavsett om undersökningen görs med 2D, 3D eller en kombination av metoderna. Det finns många olika faktorer och parametrar som påverkar matchningsprocenten därför skall denna littera-turstudie försöka lokalisera och se om det finns någon parameter som har en större påverkan på matchningsprocenten. Det visar sig att två parametrar har en större påverkan än övriga parametrar. De är antalet bilder av varje objekt som finns att matcha i databasen och kvaliteten på indata vilket innebär kontrast och upplösning samt hur kompletta ansiktena är. / Facial Recognition Systems is something that has become popular in recent years, especially after 11 September 2001. The ability to monitor people that are moving in different environments has been of interest to particular governments, for instance the US government. Since there are a lot of different types of surveys, though performed in different ways, all trying to do the best matches of people to databases as possible, it is interesting to see if there is any parameter that has a major impact on the result. Whether the survey is done with 2D, 3D or a combination of methods, there are many different factors and parameters that affect the matching percentage. Therefore this study tries to locate and see if there is any parameter that has a greater impact on the matching percentage. It appears that two of the parameters have a greater effect on the result, than the others. These are the number of images of a test subject in the database and the quality of the input data. The quality is defined by contrast and resolution as well as how complete the faces are.

This study examines changes in British financial reporting that are in the progress with the focus on the year 2012. The subject of the analysis are the differences in selected areas between the new proposals (FREDs 46-48) and current FRSs, former proposals (FREDs 43-45), IFRS for SME, and "full" IFRS. The results suggest that Britain continues to preserve some particular treatments, even though those are not fully in line with IFRS for SME or "full" IFRS. In addition to this, formats of the financial statements according to UK GAAP were examined. The result suggests that the current formats defined by the company law will be preserved. The popularity of vertical balance sheet, which is typical for the UK, is illustrated by examining financial statements of selected companies.

In this research the relationships between user information satisfaction (UIS) and user productivity were examined. Two users groups were used to test the following hypotheses: H₁_A: There is no relationship between UIS and perceptions of decision-making quality for academic department heads. H₁_B: There is no relationship between UIS and perceptions of decision-making quality for managers within the controller’s office. H₂: There is no relationship between UIS and objectively measured productivity for managers within the controller’s office. H₃: There is no relationship between UIS and a user’s length of experience with a system. H₄_A: There is no relationship between UIS and a user’s age. H₄_B: There is no relationship between UIS and a user’s sex. H₄_C: There is no relationship between UIS and a user’s level of education. Data utilized in testing the hypotheses were collected with a packet of six questionnaires mailed to the controllers of 100 universities. Usable responses were obtained from 107 of 300 controller’s office managers and 77 of 300 academic users. H₁_A, H₁_B and H₂ were tested with canonical correlation analysis. H₃, H₄_A, H₄_B and H₄_C were tested with multiple regression. The findings can be summarized as follows: 1. Satisfaction with computer processing was correlated with making better operating budget decisions for both groups and helping academic users track activities in research, grant and designated gift accounts. 2. Satisfaction with system related problem finding was correlated with elimination of steps and making jobs easier for managers, and with helping academic users track activity in research accounts, and to feel they have benefited overall from FRS. 3. Satisfaction with the linear combination of inputs and problem finding was correlated with financial transactions per full time employee equivalents (FTE), late internal reports per total internal reports and number of ledger accounts per FTE. 4. More frequent users of FRS were more satisfied. Additionally, UIS and mandatory system usage were positively correlated. 5. UIS and sex were moderately correlated. Specifically, males within the academic group were less satisfied with FRS than the females surveyed. / Ph. D.

Civil Defence was in the Czechoslovak Socialist Republic in 1990, defined as a set of measures that are intended to prepare the state and the society it lives to defend before the war. Armed conflict in the then bipolar world could occur within a few days because of preparation for such a conflict took place on both sides for decades. Quitting called. Cold War, a period in which to minimize the possibility of a global military confrontation. However, the newly defined and continue to occur, often difficult to predict, security threats and risks. Protection of lives, health and property values, along with sovereignty, territorial integrity and protection of the democratic foundations of the newly formed Czech Republic, the basic duty of the state. Responsibility for the protection of the population in the newly constructed system of protection of the population in the Czech Republic, partially transferred and distributed to all levels of government, including municipalities and small towns. Newly constructed Integrated rescue system became progressively a linchpin in the coordination of activities and procedures in preparing for emergencies in rescue and clean up operations and to protect against the crisis states, and after the state of emergency. This thesis is aimed to carry out data collection from ten cities of the reporting period with extended powers, which is based in the South Region. File data collected will be evaluated and the evaluation in order to determine the economic performance of the financing protection of the population in a particular city. The assessment will be done in relation to the basic element of civil protection units which are voluntary municipal fire brigade. The thesis will be evaluated the impact of funding fire protection budget of the municipality. Work wonders, what is the trend in financing those units while trying to answer the question, what is the impact on the budget funding specific community. Both responses will be made a conclusion that communicate, whether financing is adequate fire protection units or not. Investigations will be carried out at one of the village extended powers, therefore, from a global perspective, this will not result in a valid conclusion about the crucial work. Wider research on the topic, with a similar focus, however, may, if the interests of society, such data can bring.

This diploma work describes the financial and economical crisis that has emerged in the USA during the year 2007. In the work the preceding recessions and the flow of the current crisis are being analyzed. Attention is also given to a detailed study of the pre-crisis period in the USA economics and the identification of the root causes of the crisis and their interrelationship. The final part of the work is dedicated to the examination of the crisis consequences and the possible ways of its progress