Financial reporting in the public sector is influenced by the private sector accounting standards. The Swiss Federal Government has recently started to prepare consolidated financial statements. The purpose of this study is to describe how the Swiss Federal Government is doing its consolidated financial statements. Theoretically there are different consolidation theories and methods. The choice of consolidation method can explain which consolidation theory is used when the financial statements are put together. The research is done on the latest consolidated financial statements, 2010, from the Swiss Federal Government and in combination with an interview with the Head of Consolidation of the Swiss Federal Government. The finding in this research is that the Swiss Federal Government has an Entity Theory approach when consolidating its financial statements.

Thesis (Ph. D.)--University of Chicago, Dept. of History, December 2003. / Includes bibliographical references. Also available on the Internet.

Thesis (LL. M.)--York University, 2001. Graduate Programme in Law. / Typescript. Includes bibliographical references (leaves 205-237). Also available on the Internet. MODE OF ACCESS via web browser by entering the following URL: http://wwwlib.umi.com/cr/yorku/fullcit?pMQ66408.

Traditionally, the High Court of Australia has regarded the States of Australia as being "separate countries" for conflict of law purposes and has applied, in a rather formalistic manner, the English common law rules of private international law to resolve intrafederation conflict of laws problems. This paper argues that this approach to intrafederation conflict of laws is inappropriate. Instead, this paper argues that the High Court should follow the approach of the Supreme Court of Canada as exemplified by its decision in Morguard Investments Ltd v De Savoye. That is, the High Court should forsake its formalistic reasoning and instead approach intrafederation conflict of laws rules in a purposive way i.e. identify the purposes of the conflict of laws rules and ensure that the rules operate in a manner that meets these purposes. The purposes and operation of the intrafederation conflict of laws rules can only be understood in the context of the Australian federal environment. Aspects of this environment, such as a unified national legal system and a constitutional "full faith and credit" requirement, point to the conclusion that Australia is "one country and one nation." The States of Australia should be regarded as partners in federation and the conflict of laws rules that mediate the relationship between the laws of the different States should reflect this overall unity. Applying this purposive, contextual approach to the three major questions of the conflict of laws, this paper suggests the following features of an Australian intrafederation conflict of laws: 1. Unified substantive jurisdiction and broad judicial jurisdiction for Australian courts with effective transfer mechanisms to ensure litigation is heard in the most appropriate court; 2. The elimination, to the extent possible, of the "homeward trend" in choice of law rules so that uniform legal consequences will attach throughout Australia to any particular set of facts; and 3. The effective, unqualified enforcement of sister-State judgments throughout Australia.

This dissertation uses historical analysis to understand the political and social conditions that allowed for the creation of a cabinet-level Department of Education when many congressional representatives, state governments, and citizens of the United States were ideologically against federal involvement in education. A cabinet-level Department of Education posed problems for the United States because nowhere in the nation’s Constitution is education mentioned, thus leaving education to be a function of the states according to the 10th Amendment. This dissertation looks at calls for a department of education leading up to and including the one initiated by Jimmy Carter. Conducting a historical analysis of the creation of a cabinet-level Department of Education allows for the analysis not only of educational policies but also of culture and society both outside of and within the political sphere. This study relies on documents from the Carter presidency, the National Education Association, the American Federation of Teachers, Congressional records, education polls, and the New York Times and Washington Post, as well as secondary sources related to the various calls for a creation of a cabinet-level Department of Education and policy pieces associated with the creation. The study concludes that while the legislation for the creation of a cabinet-level Department of Education was politically motivated, it would have been difficult to pass if the groundwork for federal involvement in education had not already been put in place through previous congressional legislation and court decisions. By easing public sentiment and creating a need for managerial and administrative reform these prior acts of Congress and the courts paved the way for a cabinet-level Department of Education.

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The focus of this study was on the Interim Constitution adopted on 9 July 2005 by Sudan. The significance of the federal principle both as a peacemaking device and a tool of democratisation was considered. The objective of the study was to provide an informed and well-researched estimation of the potential perils and possibilities for success of Sudan's contemporary constitutional arrangement.

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