This work considers international cooperation or harmonization in patent law and analyzes the two main international patent law governance institutions: the World Intellectual Property Organization (WIPO) and the World Trade Organization (WTO). A welfarist approach is adopted, proposing that international patent law should improve global welfare, subject to assumptions that the preferences of the world population are heterogeneous, that governments try to maximize the welfare of their citizens, and that international legal organization faces collective action problems. Normatively desirable patent law harmonization reconciles strong reasons for preserving diversity (including the static and dynamic satisfaction of local preferences and adapting to unpredictable change) with strong reasons for cooperation (reducing duplication in patent prosecution, and reconciling imbalanced national externalities, incentives to innovation and costs). The last reason leads to a system of national treatment and minimum standards. The risks presented by the skewed nature of invention are addressed in the international patent system through a form of regional insurance. These reasons for cooperation present two linked but separable collective action problems, supporting the existence of two international institutions to govern patent cooperation. WIPO is best positioned to address duplication in patent prosecution. The WTO is best positioned to address imbalanced national externalities, incentives and costs. However, both the WIPO and the WTO are needed to provide a comprehensive international governance system. Questions about the WTO dispute resolution system, the TRIPs Council, and the WTO’s legitimacy are addressed by advocating a trade stakeholders’ model. Whether international patent law should be seen as a multilateral obligation or a nexus of bilateral obligations is explored. Given diverse national preferences and high uncertainty surrounding the welfare effects of specific patent policies, the process of harmonization is inevitably a political process. This political aspect directly connects the topic of patent law harmonization with the institutional analysis of WIPO and the WTO. The implementation of welfare-enhancing patent law cooperation is best guarded by a process with a wide range of political inputs and transparency. Ultimately, only good international governance can deliver on the potential of the international patent system to promote international innovation, economic growth and world-wide prosperity.

Sedan lång tid tillbaka har mycket diskussioner och debatter framförts kring det starka sambandet mellan redovisning och beskattning och det råder frågor kring om sambandet skall finnas kvar i Sverige eller inte. Det finns mycket fördelar med en frikoppling, men även nackdelar som kan sätta Sveriges redovisningstradition i en förändring. Syftet med uppsatsen är att framföra de olika förändringar Sveriges redovisningstradition skulle kunna utsättas för i samband med en frikoppling och även lista de olika för- och nackdelar med sambandet utefter revisorer och Skatteverket. För att uppfylla syftet har en empirisk undersökning med tre kunniga respondenter utförts. Meningen är att ta reda på hur frikopplingen skulle kunna förändra arbetssättet hos de utvalda respondenterna. Undersökningen som genomförts har visat att det råder mycket separata åsikter och diskussioner kring förslaget om en frikoppling. Det har visat sig att det skulle uppstå fler nackdelar än fördelar för både revisorer och Skatteverket i början av en frikoppling. Vid en sådan omställning skulle det ske mycket förändringar och uppstå mycket osäkerheter. Undersökningen har även visat att dessa problem efter några år skulle försvinna och att fördelarna kan komma att väga mer än nackdelarna. Det är möjligt att en frikoppling kan komma att bli aktuell i framtiden, och mycket utrymme har lämnats för ytterligare forskning samt diskussioner för ändringar av den Svenska redovisningstraditionen. / Since a long time back there has been much discussions and debates raised about the strong relationship between accounting and taxation and there are questions about the relationship and if it should remain in Sweden. There are a lot of advantages with a decoupling, but also disadvantages that can put the Swedish accounting tradition in a change. The purpose of this paper is to present the different changes in the Swedish accounting tradition might be exposed to in relation to a decoupling and also list the different advantages and disadvantages with the link according to auditors and the Swedish Tax Agency. An empirical study with three knowledgeable respondents has been performed to fulfill the purpose. The meaning of this study is to find out how the decoupling might change the practice of the selected respondents. The study has shown that there are very distinct opinions and discussions on the proposal for a decoupling. It has been shown that there would be more disadvantages than advantages for both auditors and the Swedish taxation agency at the beginning of the decoupling. At such a transposition, there would be a lot of changes and uncertainties. The study has also shown that these problems would disappear after a few years and the advantages might weigh more than the disadvantages. It is possible that the decoupling may happen in the future, and much space is left for further research and discussion about the changes of the Swedish accounting tradition.

<p>The harmonization of accounting among the member states of the EU has been going on since the late 1960s. In 2001 it was decided that all listed groups within the EU should use the accounting standards IAS/IFRS issued by the International Accounting Standards Board in their consolidated accounts from 2005. All countries are also free to allow use of IAS/IFRS in individual accounts as well if they want to, which would be a step towards further harmonization. The use of these standards imply a changed way of accounting, adapted to provide relevant information to the capital market instead of the traditional continental European use of the prudence concept of conservatism to protect creditors.</p><p>The use of these new standards creates problems in relation to the Swedish connection between accounting and taxation which implies that the financial accounting is the base for taxation. To continue to use this connection while introducing IAS/IFRS in individual accounts would have effects on the tax base as there will be a risk of distribution of untaxed profits and having to pay tax on unrealized profits. Therefore the purpose of this thesis is to investigate how the most practical connection between accounting and taxation in Sweden should be formulated within the near future in relation to the use of IAS/IFRS and the development of accounting harmonization within the EU.</p><p>To gain relevant data to be able to fulfill our purpose we have chosen a qualitative method. We have conducted four semi-structured interviews with five interviewees knowledgeable in accounting and taxation. The data retrieved through the interviews have been analyzed by the use of data reduction in matrixes.</p><p>Our overall conclusion is that the connection between accounting and taxation needs to be changed. The most likely and suitable solution in the near future would be to keep the connection where the accounting is used as a base for taxation and remove the connection where tax rules affects the accounting. We advocate a use of IAS/IFRS in individual accounts for larger companies and that potentially arising issues due to the kept connection will be solved with specific tax rules. We do not deem complete disengagement with development of a new tax rule system to be a usable solution at the moment. Furthermore, we cannot see any signs of accounting harmonization among SME:s within the near future.</p>

<p><strong>Background: </strong>The increased globalization and trade over domestic borders within the European Union (EU) has lead to the implementation of new international accounting standards. This is necessary to create an effective capital market, where comparisons between companies located in different countries can be made, due to a more harmonized accounting. Obstacles to overcome when establish a more harmonized accounting in the EU is for example different accounting backgrounds and valuation methods.</p><p><strong>Purpose: </strong>The purpose of the thesis is to as far possible study whether the establishment of IAS 40 contributes to an increased harmonization and more comparable accounting of investment property for listed companies within the EU.</p><p><strong>Method: </strong>This thesis involves both a quantitative –and a qualitative research method. We have used primary data in forms of interviews, and secondary data in forms of annual reports, regulations, literature and articles in the thesis. Using both primary –and secondary data results in a higher reliability and validity.</p><p><strong>Frame of reference:</strong> There are two alternative valuations methods according to IAS 40, the cost –and the fair value model. The cost model means a valuation to historical cost minus depreciation. Valuation in compliance to the fair value model on the other hand means that the investment property shall be valuated to market value. When using the cost model a note of the fair value shall be included in the financial statement. A company has according to IAS 40 the possibility to choose between internal –or external valuation when estimating the fair value.</p><p><strong>Empirical results and analysis: </strong>Our empirical result is presented mainly through annual reports from listed investment property companies in Sweden, England and Germany. We found that the fair value model was used by all the analysed companies in Sweden and England in 2005, the year of the implementation of IAS 40 in the EU. By analysing the annul reports from the investment property companies we found indications that the fair value model also tends to become the generally excepted valuation model in Germany. Furthermore, our empirical result shows that a majority of the Swedish investment property companies regularly used internal valuation, but there is a pattern of external valuation as a complement to the internal valuation. In England and Germany all investment property companies used external valuation and there was no use of internal valuation even as a complement to the external valuation.</p><p><strong>Conclusions: </strong>Based on our empirical results we draw the conclusion that the accounting for listed investment property companies within the EU is more harmonized and comparable today than before the implementation of IAS 40 in 2005. However, IAS 40 gives the companies the possibility to decide weather to use the cost –or the fair value model and the use of external valuation is optional. This can be viewed as obstacles to achieve a total harmonization of the accounting within the EU for listed investment property companies. From our empirical findings we draw the conclusion that the fair value model tends to become the generally excepted valuation model within the EU. Also, we do not perceive the use of the cost model as a barrier to the harmonization process because the fair value still has to be left in a not in the financial statement. However, we believe that in order to achieve a more harmonized and more comparable accounting for listed investment property companies within in the EU a directive about a minimum of external valuation must be included in IAS 40. This in order to avoid companies to use only internal valuation of the properties as this may effect the result. <strong></strong></p><p><strong> </strong></p>

Overuse of the Interstate and National Highway Systems has led many urban freeways to suffer from recurrent congestion and high crash rates. One method of ameliorating these problems is through the use of Active Traffic Management (ATM). Within ATM, the practice of speed harmonization is well suited to improving safety and reducing delay. In this study, speed harmonization is applied to a segment of Interstate Highway 35, just south of downtown Austin, Texas. First, the need for congestion and safety improvements will be established. Then, the framework of a speed harmonization system will be developed through a synthesis of speed harmonization best practice. Next, the speed harmonization framework will be evaluated for its impact on efficiency through the development of before and after micro-simulation models. Finally, the trajectory files generated from simulation will be analyzed using surrogate safety measures to assess the safety impact of the proposed speed harmonization system. / text

Background: The increased globalization and trade over domestic borders within the European Union (EU) has lead to the implementation of new international accounting standards. This is necessary to create an effective capital market, where comparisons between companies located in different countries can be made, due to a more harmonized accounting. Obstacles to overcome when establish a more harmonized accounting in the EU is for example different accounting backgrounds and valuation methods. Purpose: The purpose of the thesis is to as far possible study whether the establishment of IAS 40 contributes to an increased harmonization and more comparable accounting of investment property for listed companies within the EU. Method: This thesis involves both a quantitative –and a qualitative research method. We have used primary data in forms of interviews, and secondary data in forms of annual reports, regulations, literature and articles in the thesis. Using both primary –and secondary data results in a higher reliability and validity. Frame of reference: There are two alternative valuations methods according to IAS 40, the cost –and the fair value model. The cost model means a valuation to historical cost minus depreciation. Valuation in compliance to the fair value model on the other hand means that the investment property shall be valuated to market value. When using the cost model a note of the fair value shall be included in the financial statement. A company has according to IAS 40 the possibility to choose between internal –or external valuation when estimating the fair value. Empirical results and analysis: Our empirical result is presented mainly through annual reports from listed investment property companies in Sweden, England and Germany. We found that the fair value model was used by all the analysed companies in Sweden and England in 2005, the year of the implementation of IAS 40 in the EU. By analysing the annul reports from the investment property companies we found indications that the fair value model also tends to become the generally excepted valuation model in Germany. Furthermore, our empirical result shows that a majority of the Swedish investment property companies regularly used internal valuation, but there is a pattern of external valuation as a complement to the internal valuation. In England and Germany all investment property companies used external valuation and there was no use of internal valuation even as a complement to the external valuation. Conclusions: Based on our empirical results we draw the conclusion that the accounting for listed investment property companies within the EU is more harmonized and comparable today than before the implementation of IAS 40 in 2005. However, IAS 40 gives the companies the possibility to decide weather to use the cost –or the fair value model and the use of external valuation is optional. This can be viewed as obstacles to achieve a total harmonization of the accounting within the EU for listed investment property companies. From our empirical findings we draw the conclusion that the fair value model tends to become the generally excepted valuation model within the EU. Also, we do not perceive the use of the cost model as a barrier to the harmonization process because the fair value still has to be left in a not in the financial statement. However, we believe that in order to achieve a more harmonized and more comparable accounting for listed investment property companies within in the EU a directive about a minimum of external valuation must be included in IAS 40. This in order to avoid companies to use only internal valuation of the properties as this may effect the result.

La motion adoptée dès 1963, à l’issue du colloque d’Uriage-les-Bains, appelle à une unification des réglementations sportives en matière de lutte contre le dopage. Pourtant, à partir des années 1990, des cas et des affaires se multiplient soulignant les dysfonctionnements de réglementations internationales éparses élaborées par des représentants des pouvoirs publics, d’une part, du mouvement olympique, d’autre part. En 1999, près de quarante ans après le premier colloque sur le dopage, l’Agence Mondiale Antidopage (AMA) est créée avec comme mission principale d’harmoniser les règlementations de cette pluralité d’acteurs. Ce travail vise précisément à décrire et analyser ce que font les différents protagonistes dans cette tâche d’harmonisation et, dans une perspective sociologique, à saisir cette figure sociale particulière. Celle-ci met en tension une nécessité de stabiliser des matériaux, des dispositifs et des formes de collaboration avec un minimum de réversibilité et de proposer un travail démocratique qui permette de remettre en question les choix précédents. La création de l’AMA, l’élaboration et la révision du Code mondial antidopage, la mise en conformité des partenaires de l’Agence et la construction d’outils de contrôle et de prévention rendent compte de la façon dont les acteurs tentent de s’accorder en articulant des principes axiologiques, des dispositifs et des pratiques. En cela, une entrée par les critiques et les arguments au fil du temps montre que l’harmonisation consiste en des jeux d’ajustements sur la base de jugements fondés sur l’indépendance de chacun dans ses activités quotidiennes et les degrés de contraintes posés par le processus lui-même. / The motion carried from 1963, as the result of the Uriage-les-Bains conference, calls for some rules standardization concerning the fight against doping in sports. But starting in the 1990’s, situations and scandals have tended to increase, emphasizing the dysfunction of scattered international standards elaborated by representatives from local authorities on one side and from the olympic authorities on the other side. In 1999, almost forty years after the first conference on doping in sports, the World Anti-Doping Agency (WADA) is created, meaning to harmonize anti-doping policies and regulations among the great number of protagonists. This particular thesis aims precisely to describe and analyse who does what in this very task of harmonization and, from a sociologic perspective, to understand this particular social figure. It shows the necessity of stabilizing materials, devices and forms of partnerships with a minimum of reversibility and of offering some democratic approach which would allow to question previous choices and orientations. The creation of WADA, processing and updating of the World Anti-Doping Code, compliance of the partners of WADA and building of control and prevention instruments tend to show how the participants are trying to find an agreement combining axiological principles, devices and practices. Thus, entering through critics and arguments in history shows that harmonization is based on adjustment processes which rely on each and every one’s independence in its daily activities and on degrees of constraints inherent in the process of harmonization itself.

The aim of this thesis is to describe the motor vehicle taxation in the Member States of the European Union. The thesis is divided into three sub- chapters. The first chapter describes the historical development of the laws of the Member States of the European Union in the field of vehicle taxation. This chapter also describes types of charges, which may be subject to motor vehicles. This chapter ends with the introduction of EURO emission standards and their impact on motor vehicle taxation. The second chapter is devoted to the collection of road tax in the Czech Republic and its beneficiaries, the State Transport Infrastructure Fund. The third chapter discusses the issue of motor vehicle taxation in individual member countries of the European Union, including specific taxes in individual states, their structures and their revenues.

The subject of this diploma thesis is a history and development of indirect taxes in Canada. Indirect taxes constitute a substantial part of national budget's revenues and their importance in recent years rises. The main attention in this thesis is dedicated to process of harmonization in mentioned region and its influence on rates of indirect taxes, because the rate policy interests not only the economic specialists and politicians but also the public. To what extension countries can affect their tax policy depends on a level of their authority in this area.

Master’s thesis deals with the analysis of the Czech modification of accounting, it’s setting into the context of the European accounting and Generally Accepted Accounting Principles – U.S. GAAP. The aim of the thesis is to demonstrate the differences in accounting practices and the overall concept of accounting. It also assesses the measure of harmonization of accounting required for the objectivity of investor’s decision.