Organisationen International Accounting Standards Board (IASB) har ett pågående arbete med att revidera Föreställningsramen. Studiens fokus ligger på att studera och analysera IASBs förslag på nya definitioner av tillgång och skuld. Förslagen som IASB ger ut, ges i ett så kallat Discussion Paper. I Discussion Paper diskuteras förslag på förändringar samt anledningar till förändringarna. Studiens syfte är att förklara och skapa förståelse för vad IASBs förslag på nya definitioner av tillgång och skuld kan innebära för användare respektive upprättare av de finansiella rapporterna. Studiens bidrag är att skapa förståelse inom studiens ämne för att underlätta för regulatorer i deras process att utforma nya standarder. Förståelse skapas genom att kartlägga vad en förändring av definitionerna av tillgång och skuld kan ha för betydelse för IASBs olika intressenter. Med hjälp av tidigare teorier inom studiens ämne har intervjufrågor till studiens empiriska undersökning kunnat utformas. Intervjuer med personer inom yrkesgrupperna regulatorer samt redovisningsprofessionen har varit en del av den empiriska undersökningen. Den andra delen, en dokumentundersökning består av en sammanställning av remissvar, så kallade Comment Letters. Comment Letters består av åsikter från IASBs intressentgrupper, vilka har kommenterat förslagen på nya definitioner av tillgång och skuld som återfinns i IASBs Discussion Paper. Efter den empiriska undersökningen sammankopplas studiens empiriska resultat med studiens teoretiska referensram i en analys. Analysen utmynnar i en slutsats som beskriver hur företag kan redovisa fler tillgångar i sin balansräkning med de föreslagna definitionerna av tillgång och skuld. Det ökade antalet tillgångar och skulder leder till att företagens värde ökar. För redovisningsprofessionens del innebär de föreslagna definitionerna krav på ökad kunskap och utbildning, då de föreslagna definitionerna gör att redovisningen blir mer flexibel. Regulatorer blir också påverkade av en förändring av definitionerna av tillgång och skuld, då de blir tvungna att ta hänsyn till dem i den fortsatta processen i att utveckla nya standarder.

The American Revolution brought with it a crisis of identification. The political divisions that fragmented American society did not distinguish adherents of the two sides in any outward way. Yet the new American governments had to identify their citizens; potential citizens themselves had to choose and prove their identities; and both sides of the war had to distinguish friend from foe. Subordinated groups who were notionally excluded from but deeply affected by the Revolutionary contest found in the same crisis new opportunity to seize control over their own identities. Those who claimed mastership over these groups struggled to maintain control amid civil war and revolution. / History

This study aims to investigate how, in Montesquieu’s Persian Letters (1721), religion and religious structures are presented to influence women’s position in French society. In Persian Letters Montesquieu presents a dogmatic religious life, which proceed from a literal interpretation of the bible. Such a reading raises critical questions concerning the nature of women, and subsequently places man over woman. Persian Letters show how this male dominance gets institutionalized in marriage. The religious life depicted is also distinguished by a non-genuine religious conviction and by acts which take on a simulation form. The compliance with the religious order has little to do with religious conviction and more to do with fear of punishment and social stigma. Montesquieu also shows how Christianity can be said to battle against human nature and especially her sexual passion. Montesquieu calls the divine origin of the bible into question, and instead suggests it was written by human hand. Subsequently, by means of rational thinking, a humanist perspective and a utilitarian principle, he questions a world order founded on a dogmatic interpretation of the bible. Fear as a central part of the religious life, the subjects complete subordination to the religious structures, the suppression of the human passions and simulating modes of actions are all central parts in what Montesquieu calls despotic structures. In Persian Letters he exposes parallels between religious despotism, political despotism and despotic family life. Montesquieu further links women’s situation directly with the political life. Within the family, Montesquieu tells us, citizens first developed a relationship to power, and power structures. These experiences later come to influence the individual’s behaviour in society, and constitute the foundation for the political life.

The survey aims to investigate and analyze how the image of Sweden and "Swedish character” is produced in the correspondence between Swedish immigrants and family at home, compared to how the image of America and the U.S. is produced. The starting point is the concept of identity, which is shaped by the social group a person belongs, which can lead to stereotypes are formed. How does the Emigrant describe his new life in letters home to Sweden? What comparisons are made? What memories are passed from the time at home? How does the picture changes over time? How does the stereotypes change over time? The material used are remnants and secondary sources in the form of correspondence between emigrants and their relatives back home. This has been analyzed and compared based on the concept of identity, ethnicity and stereotyping theory. The survey results show that the emigrants in one way ore another are unhappy in their new country. However, by using strategies in the form of various stereotypes they successfully sustain their visions and defend their choices.

"Elizabeth Carter's Legacy: Friendship and Ethics" examines the written evidence about the relationships between Elizabeth Carter and her father, Dr. Nocolas Carte; Catherine Talbot; Sir William Pulteney (Lord Bath); and Samuel Johnson to explain how intellectual and personal relationships may become the principal ethical sdource of human happiness. Based on their own set of moral values, such as intellectual and individual liberty and equality, the relationships between Carter and her friends challenged eighteenth-century traditional norms of human relationships. The primary source of this study, Carter's poetry and prose, including her letters, present the poet's experience of intellectual and individual friendship, reflecting Aristotle's ethics, specifically his moral teaching that views friendship as a human good contributing to human happiness--to the chief human good. Carter's poems devoted to her friends, such as Dr. Carter, Talbot, Montagu, Lord Bath, as well as her "A Dialogue" between Body and Mind, demonstrate her ethical legacy, her specific moral principles that elevated human relationships and human life. Carter's discussion of human relationships introduces the moral necessity of ethics in human life.

Italų istorikas Sebastiano Ciampi praleido apie 22 metus tyrinėdamas italų ir lenkų bendravimo istoriją. Tai yra pirmasis profesionalus Italijos istorikas taip rinkęs ir publikavęs informaciją susijusią su nagrinėjama tema. Pateikti visuomenei savo darbo rezultatus ir juos įamžinti jis XIX a. pradžioje išleido keturias knygas ir tritomį , kurios nėra prieinamos plačiajai visuomenei ir dažnai net nėra žinomos. Ir nors autorius dirbo Lenkijos vyriausybės užsakymu ir rinko informaciją apie jos gyventojus, tačiau, kadangi Lietuvos ir Lenkijos istorijos yra neatskiriamos, tarp surinktų duomenų yra dalis apie Lietuvą. Taigi pagrindinis šio darbo tikslas yra pažvelgti, kokią informaciją apie XVI-XIX a. Lietuvą autorius savo tyrimuose buvo aptikęs, pažvelgti koks yra jo indėlis į Šiaurės Italijos ir Lietuvos bendravimo istorijos tyrimus. Darbas pradedamas žvilgsniu į paties autoriaus asmenybę ir gyvenimą, vėliau pereinama prie jo rastos informacijos apie italus Lietuvoje ir lietuvius Italijoje, pateikiant medžiagą, kurią autorius rado ir kas leidžia daryti išvadas apie Lietuvoje lankiusiuosius svečius, jų nuveiktus darbus šioje šalyje ir įnašą į Lietuvos meną. Vėliau aptariami penkiolika įvairiais laikotarpiais rašytų laiškų, kurie publikuojami nagrinėjamose knygose, susijusių su Lietuva tiesiogiai arba tik juose minint vieną ar kitą lietuvį, ar lietuvių dalyvavimą įvykiuose. Galiausiai nagrinėjamos įvairios žinutės ir pranešimai, ir pasakojimai susiję su nagrinėjama tema... [toliau žr. visą tekstą] / Italian historian Sebastiano Ciampi, has spent 22 years investigating the Italian and Polish communications history. This is the first professional historian, as the Italian witch collected and posted information related to the subject. To inform the public about his findings an to commemorate it in the beggining of XIXth centyry he published fuor books and Tritoma , that are not available to the public and often not even aware of them. And though the author has worked on behalf of the Polish government and sought information about its citizens, but as Lithuanian and Polish history are inseparable, among the collected data there are some news about Lithuania as well. So the main purpose of this research is to look what kind of information about the Lithuania in the XVI-XIX centuries, the author has detected in his studies, and to look what is his contribution to the Northern Italian and Lithuanian history of communication studies. So the work starts with the looking at the author's personality and his life, then it goes to the information, the author has found, about the italians in Lithuania and lithuanians in Italy, with the presentations of the material that S. Ciampi detected, with gives us the opportunity to lead to conclusions of the guests that visited Lithuania, their work in this country and the contibution to the Lithianian art. Later, fifteen letters are discussed. Letters, that were written in diferent periods and are published in these books, that directy or no... [to full text]

Bakalauro baigiamajame darbe nagrinėjamas tremtinių kasdienis gyvenimas pasiremiant, o kartu ir analizuojant Šiaulių „Aušros“ muziejuje saugomus išlikusius tremtinių laiškus. Laiškai šiame darbe atstoja šaltinių bazę. Visų pirma, tai yra pirminis šaltinis ir galiausiai šių laiškų turinys nėra giliau analizuotas. Laiškai analizuojami pasiremiant įžvalga, kad tremtiniai buvo vieno kolektyvo nariais bei priklausė vienai socialinei grupei. Pagrindinė darbo problema yra tremtinių prisitaikymas prie tenykščių gyvenimo sąlygų, jų elgesio tendencijos bei tremties patirtis. / The Final Bachelor’s Thesis deals with the daily life in exile with reference to and at the same time by analysing extant letters of exiles stored at Šiauliai “Aušra” Museum. The letters serve as the base of sources in the present Paper. First of all they are a primary source and finally the content of these letters lack deeper analysis. The letters had been analysed based on the providence that all the exiles had been members of a single collective and had belonged to the same social group. The basic problem of the Paper is adaptation of the exiles to indigenous living conditions, trends in their behaviour, and experience in exile.

With the judicial system worldwide investigating finance companies for misleading disclosures, deception has become a topical issue. However, deception is an area that has historically not been favoured in academia. The paper aims to determine whether disclosure practices of failed companies show more characteristics of deception than those of viable companies. The research will involve a mixture of qualitative and quantitative methodologies, including the use of content analysis and the software DICTION. An index of deception is constructed. The higher the deception score, the more deceptive the authors are deemed to be. This study tests this argument with respect to the prospectuses of a sample of failed and non-failed New Zealand finance companies.

This study scrutinizes the trajectory of an international development communication intervention aimed at mediating, rendering public and mobilizing processes of reconnection among estranged citizens across the former Yugoslavia. The intervention, which took place between 2000 and 2005 in the wider context of post-conflict international development assistance and peacebuilding operations in the region, was known as the Videoletters project. Centered on a documentary TV series aimed at promoting the reestablishment of relationships among ordinary people affected by ethno-political divisions, Videoletters was adopted by European bilateral funders for large-scale implementation and categorized as a “tool for reconciliation”. Starting from an understanding of communication as a right to which citizens are entitled, as a responsibility of practitioners and institutions, and as a capability that is socially distributed in unequal ways and has an ambiguous potential, the study looks into the contextualized potential and limitations of international development communication intervention to attend to the citizens that it is supposed to benefit. By providing rich empirical details about a process of intervention, the study argues in concrete terms for the study of development communication not as a presumably positive tool, but as an institutionally driven practice that may or may not strengthen conditions of justice, with consequences that will differ depending on the specificity of sociopolitical situations in time and space. Depending on contextual and institutional conditions and on the forms of mediation privileged/disregarded throughout the process, the deployment of a specific development communication intervention may/may not foster proper distance, and thus strengthen/weaken conditions of justice for the citizens under consideration, who are subject to the governance structure of international development assistance. By linking the practice of international development communication to a framework of justice, the study brings the political and ethical dimensions of said practice to the fore and contributes to a critical agenda for theorization and research that takes accountability into consideration and puts citizens at the center.

This master's essay of literary analysis studies the rhetorical notion of the sublime in a number of discourses drawn from the Relations des jesuites de Nouvelle-France, including harangues pronounced by Amerindian leaders, panegyrics, letters of missionaries and dream accounts. In view of models of the sublime proposed by rhetoricians of classical Antiquity, this study shows the close bond which unites ethics and aesthetics in the Jesuit's mind. The criterions according to which the missionaries are affected by the great discourses are considered. This study also emphasizes the influence of the sublime, which provides the impetus for the apostolic vocation and the mystical quest of the Jesuits.