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The gay panic defense and moral disengagement in mock jurorsMills, Kelly 07 June 2016 (has links)
<p> The purpose of this study was to examine moral disengagement strategies, such as dehumanization, responsibility displacement, and victim blame, in mock juror decision making in a case involving the gay panic defense. Mock jurors with high levels of moral disengagement were expected to find the defendant guilty of the lesser charge of manslaughter more often than mock jurors with low levels of moral disengagement. Mock jurors read one of two vignettes that outlined a murder case in which the defendant claimed he was provoked either by an unwanted homosexual advanced from the victim, or an attempted robbery and assault by the victim. They were then asked choose between the charges of manslaughter and murder for the defendant. It was hypothesized that the defendant using the gay panic defense would receive more findings of manslaughter than the defendant in the robbery and assault vignette. This hypothesis was not supported, as the defendant in the robbery and assault vignette received more verdicts finding him guilty of manslaughter than the defendant in the gay panic vignette. However, 57% of mock jurors still supported the use of the gay panic defense. Moral disengagement did not have a significant effect on mock juror decision making in either vignette. Mock jurors with high levels of victim blame found the defendant guilty of manslaughter more often than those with low levels of victim blame. Limitations of this study and implications for society and the legal system are discussed, and future directions for research are offered.</p>
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Účetní, daňové a právní aspekty v neziskovém nestátním sektoru / Accounting, taxation and legal aspects in non-profit organisationsHálek, Miroslav January 2008 (has links)
Legal conditions of non-profit organisations: Establishment, existence and abolishment. Accounting and tax view in non-profit sector and his comparison with the corporations. Non-gavernment organisations diferences between financial and tax accounting.
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Partnerships under Kansas law and their relation to modern accounting theory and practicePrichard, Wayne Wilbur. January 1948 (has links)
Call number: LD2668 .T4 1948 P75 / Master of Science
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Asset Protection Through the Use of Premarital AgreementsRose, Robert T. 01 January 2012 (has links)
The number of multi-million dollar divorce settlements has been increasing rapidly in the last decade. Although Donald Trump's divorce from his first wife, Ivana, wherein $25 million was awarded to the former spouse, may have seemed like a significant sum in 1992, this amount appears quite minuscule today.1 In December of 2011, Mel Gibson's soon to be ex-wife Robyn Moore received $425 million in the couples' divorce settlement.2 In March of 2012, Frank McCourt was forced to sell his professional franchise, the Los Angeles Dodgers, in bankruptcy during his divorce proceedings with Jamie McCourt.3 It seems as if every month we hear details of another celebrity divorce settlement involving hundreds of millions of dollars, begging the obvious question: do athletes and celebrities who stand to make fortunes during a contemplated marriage, need to be more aware of the consequences of divorce and how to better protect themselves in such a case, before repeating the words "I do"?
1 Joanne Kaufman, "The Art of the Divorce," People,http://www.people.com/people/archive/article/0,20105577,00.html (accessed April 19, 2012).
2 Ken Lee, "Mel Gibson's Ex Wife Takes Half His Estimated $850 Million in Divorce Settlement," People, http://www.people.com/people/article/0,20556666,00.html (accessed April 19, 2012).
3 Stephen Dunn, "Why the McCourt Marital Agreement Failed," Forbes,http://www.forbes.com/sites/stephendunn/2011/12/14/why-the-mccourt-marital-agreement-failed/ (accessed April 19, 2012).
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Účetnictví malých obcí: obec Račice nad Trotinou / Accounting of small comunities: village Račice nad TrotinouJAKOUBKOVÁ, Jana January 2010 (has links)
The thesis is focused on changes which have been originating in accounting of comunities since 1. 1. 2010, mainly on the decree No. 410/2009 Coll., implementing certain provisions of the act No. 563/1991 Coll. about accounting, as amended, for some selected entities to replace the existing decree No. 505/2002 Coll. The decree 410/2009 Coll. was analyzed in terms of changes in the financial statements and changes in the guiding chart. In short, the paper deals with act No. 304/2008 Coll. which amends act No. 563/1991 Coll. about accounting. Furthermore, the major changes in the accounting practices of the local authorities since 1. 1. 2010 have been described. In this work a bridge for transmission for the village Račice nad Trotinou has been created according to the accounting standard for certain selected entities No. 702 {--} Opening and closing of books of accounts, which defines the advancement of the accounting entity on 1. 1. 2010. As well as the analysis of the structure and of the development of incomes and costs of the village for the period 2006-2009 have been carried out based on the statement for assessment of the performance of municipal budgets and of voluntary associations of municipalities.
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Fúze a rozdělení společností v Bělorusku - právní a účetní pohled / Mergers and divisions of companies in Belarus - legal and accounting viewKarpava, Darya January 2015 (has links)
The aim of this diploma thesis is to analyze the process of mergers in Belarus. The thesis is divided into three chapters. The first on is focused on a legislative documents covering mergers in the European Union. The second chapter deals with legislation related to mergers in Belarus, focusing more on accounting area. The last chapter of the thesis is practical and describes two case studies of mergers in Belarus, one from the public sector and one from the private sector. The conclusion includes the assessment of the practical part, a comparative analysis of the difference in the process of mergers in Belarus and Europe, peculiarities of the process of mergers in Belarus and overall assessment of the aims of work. In conclusion there are some proposals that may help to increase the transparency of the situation in Belarus and to contribute to the harmonization of the national legislation with internationally accepted principles and procedures.
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The development of accounting standards and regulations in China since the economic reform of 1978.January 1994 (has links)
by Szeto Kam-fai, Peter, Lee, Wai-wah, Viva. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1994. / Includes bibliographical references (leaves 83-84). / ABSTRACT --- p.ii / TABLE OF CONTENTS --- p.iv / LIST OF FIGURE --- p.vii / ACKNOWLEDGEMENT --- p.viii / CHAPTERS / Chapter I. --- INTRODUCTION --- p.1 / Chapter 1.1 --- The Soviet Accounting Model for Centrally Planned Control Economy --- p.2 / Chapter 1.2 --- Impact of the Open Door Policy --- p.2 / Chapter 1.3 --- Joint Venture Accounting --- p.3 / Chapter 1.4 --- Joint Stock Reform Program --- p.4 / Chapter 1.5 --- Accounting Regulations for Pilot PRC Joint Stock Companies --- p.4 / Chapter 1.6 --- Accounting Standards Regulations for Enterprises --- p.5 / Chapter 1.7 --- Objective and Methodology --- p.6 / Chapter 1.8 --- Organization of the Report --- p.6 / Chapter II --- GENERAL CHARACTERISTICS OF THE CHINESE ACCOUNTING SYSTEMS AND REGULATIONS --- p.8 / Chapter 2.1 --- Uniform and Rigid Accounting Regulations --- p.8 / Chapter 2.2 --- Concept of Fund Application and Fund Source --- p.10 / Chapter 2.3 --- Rule-oriented Regulations without Conceptual Framework for the Accounting Regulations --- p.12 / Chapter 2.4 --- Tax-driven Approach for Measuring Accounting Profit --- p.13 / Chapter III. --- JOINT VENTURES ACCOUNTING IN PRC --- p.15 / Chapter 3.1 --- Differences between the Old and the New PRC Joint Venture Accounting Regulations --- p.17 / Chapter 3.1.1 --- Wider Scope of Coverage --- p.17 / Chapter 3.1.2 --- More Comprehensive Accounting Definitions --- p.18 / Chapter 3.1.3 --- Recognition of Probable Losses --- p.21 / Chapter 3.1.4 --- Introduction of New Accounting Treatments --- p.22 / Chapter 3.1.5 --- Additional Disclosure Requirements --- p.27 / Chapter 3.2 --- Differences between the New PRC Joint Venture Accounting Regulations and the International Accounting Standards --- p.29 / Chapter 3.2.1 --- Rigid Pre-defined Accounting Rules Not Consistent with the IASs --- p.30 / Chapter 3.2.2 --- Probable Losses Not Fully Accounted for in the Light of the IASs --- p.32 / Chapter 3.2.3 --- Accounting Treatments Not Consistent with the IASs --- p.34 / Chapter 3.2.4 --- Major Topics or Information Not Adequately Covered or Disclosed by the New Regulations in the Light of IASs --- p.38 / Chapter IV --- ACCOUNTING REGULATIONS FOR PILOT JOINT STOCK COMPANIES --- p.42 / Chapter 4.1 --- Areas of Inconsistencies Removed by the Addenda --- p.44 / Chapter 4.2 --- Major Inconsistencies Not Resolved in the Light of IASs --- p.51 / Chapter 4.3 --- Conclusion - the 'Joint Stock Accounting Regulations' --- p.56 / Chapter V. --- ACCOUNTING STANDARDS FOR ENTERPRISE IN PRC --- p.58 / Chapter 5.1 --- Development of Accounting Standards in PRC --- p.60 / Chapter 5.2 --- Relationship between the 'Accounting Standards' and the 'Financial Regulations' --- p.61 / Chapter 5.3 --- Relationship between the 'Accounting Standards' and the 'Accounting Regulations' --- p.63 / Chapter 5.4 --- Improvements in the New 'Accounting Standards' --- p.65 / Chapter 5.5 --- Difference between the 'Accounting Standards' and the IASs --- p.70 / Chapter VI. --- FUTURE DEVELOPMENT OF ACCOUNTING STANDARDS AND REGULATIONS IN CHINA --- p.74 / APPENDICES / Chapter A. --- BALANCE SHEET FOR STATE INDUSTRIAL ENTERPRISES --- p.79 / Chapter B. --- BALANCE SHEET FOR STATE COMMERCIAL ENTERPRISES --- p.80 / Chapter C. --- FUND APPLICATION FOR STATE INDUSTRIAL ENTERPRISES --- p.81 / Chapter D. --- FUND SOURCE FOR STATE INDUSTRIAL ENTERPRISES --- p.82 / BIBLIOGRAPHY --- p.83
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A study of "The accounting regulations of the People's Republic of China for joint ventures using Chinese and foreign investment". / The accounting regulations of the People's Republic of China for joint ventures using Chinese and foreign investmentJanuary 1986 (has links)
by Hui Yiu-chuen. / Bibliography: leaves 61-62 / Thesis (M.B.A.)--Chinese University of Hong Kong, 1986
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Comparaison du droit comptable allemand et du droit comptable français : une approche systémique / Comparison of the German and French case : Systems thinking in accounting lawBenkel, Muriel 27 February 2013 (has links)
L’IASB est à la recherche de normes comptables à la fois acceptées et bien fondées théoriquement. Cette cohérence interne (« internal consistency ») des normes comptables recherchée par l’IASB vise à établir un ensemble de principes et de règles comptables qui soit dénué de contradictions logiques dans le sens des théories comptables normatives. La question de la cohérence et de la mesure de la cohérence d’un système comptable fait l’objet de nombreuses discussions dans la littérature internationale. La présente thèse a pour objet de présenter une étude approfondie du concept anglo-saxon de « consistency ». Grâce à une comparaison systématique de la comptabilité en Allemagne et en France la pensée systémique qui sous-tend un système comptable est identifiée comme facteur d’influence essentiel pour le développement d’une compréhension nationale de la comptabilité et du concept de « consistency ». Il sera notamment démontré que le droit comptable allemand et le droit comptable français ne sont pas des exemples types d’un modèle comptable européen et que la pensée systémique inhérente à un système comptables influence fondamentalement l’harmonisation de la comptabilité nationale avec les IFRS . / This paper augments the existing literature related to the concistency concept that critically discusses the meaning of « consistency », its theoretical restraints and its practicability. An interpretation of the consistency concept using systems theory leads to the conclusion that « consistency » is to be interpreted as a « social equilibrium » of a national accounting system. Therefore an historical grown interpretation of « consistency » cannot be used as an appraisal benchmark for foreign accounting systems. This concern corresponds with the usual criticism addressed to the normative concistency notion. Despite this criticism the paper argues that the consistency discourse can result in an essential contribution to the development of an accepted, theoretically well-founded international accounting system.
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Komparace dlouhodobého majetku v IFRS, US GAAP a české účetní legislativě / Comparison of long-lived assets in the IFRS, US GAAP and Czech accountant lawTrnka, Martin January 2009 (has links)
The diploma thesis compares different accounting methods in the three accounting systems in the long-lived assets area. The dominant accounting system in the thesis is the IFRS. In the first part long-lived assets are described according IFRS. The US GAAP and Czech accounting law are shown only main differences. The diploma thesis describes and explains the cause of differences between all three systems and shows the impact on the financial statements. In the second part of the thesis the outcomes of financial research on companies which presents their financial results according IFRS are presented.
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