Intelligence, having espionage as its roots, is sometimes misunderstood due to its secret nature. It is due to this that intelligence as a vital component in a state, could be misused by the political regime through less democratic practices that infringe on human rights and the rule of law. The quest of this study (which is not classified, to make the research findings available to both practitioners and scholars of intelligence studies), is to attempt to contribute to the theory and understanding of intelligence studies as a sub-field within the political science in describing, explaining and analysing the intelligence regime. The primary aim is to provide a contextualised and systematic overview of the South African intelligence regime within the framework of the democratisation process in South Africa with specific reference to the period from 1994 to 2014. This study analyses the intelligence regime in South Africa by specifically assessing the role, function and purpose of intelligence through history and within the context of the South African political regime. Therefore, the research problem examined in this study is: given the history and development of South Africa as a democracy, what is the role and function of the intelligence regime during the period 1994 to 2014 – specifically to determine whether intelligence practices were more or less democratic. The theoretical framework formed the basis from which the concepts of state, political regime types and form and degree of government, was explored. It furthermore provided for a comparison of democratic and non-democratic intelligence practices. The study locates intelligence as a reflection of the political regime through the simultaneous typology of both the regime and intelligence, thereby to enable the identification of more or less democratic practices. The notion of a hybrid regime, as having elements of both democratic and non-democratic regimes, presented a fundamental shift in the perception of South Africa‘s democratisation process towards an attempt to reach the goal of being a consolidated democracy. This study draw the conclusion that the role, functions and mandate of an intelligence service within a democracy, should firstly focus on providing the policy-maker with intelligence to be able to make policies; secondly on the identification of threats or potential threats to national security of the state and lastly to protect the constitution. This would ultimately enable the intelligence regime in South Africa to employ more democratic practices which could assist in reaching the goal of democratic consolidation. / MA (Political Studies), North-West University, Potchefstroom Campus, 2014

Intelligence, having espionage as its roots, is sometimes misunderstood due to its secret nature. It is due to this that intelligence as a vital component in a state, could be misused by the political regime through less democratic practices that infringe on human rights and the rule of law. The quest of this study (which is not classified, to make the research findings available to both practitioners and scholars of intelligence studies), is to attempt to contribute to the theory and understanding of intelligence studies as a sub-field within the political science in describing, explaining and analysing the intelligence regime. The primary aim is to provide a contextualised and systematic overview of the South African intelligence regime within the framework of the democratisation process in South Africa with specific reference to the period from 1994 to 2014. This study analyses the intelligence regime in South Africa by specifically assessing the role, function and purpose of intelligence through history and within the context of the South African political regime. Therefore, the research problem examined in this study is: given the history and development of South Africa as a democracy, what is the role and function of the intelligence regime during the period 1994 to 2014 – specifically to determine whether intelligence practices were more or less democratic. The theoretical framework formed the basis from which the concepts of state, political regime types and form and degree of government, was explored. It furthermore provided for a comparison of democratic and non-democratic intelligence practices. The study locates intelligence as a reflection of the political regime through the simultaneous typology of both the regime and intelligence, thereby to enable the identification of more or less democratic practices. The notion of a hybrid regime, as having elements of both democratic and non-democratic regimes, presented a fundamental shift in the perception of South Africa‘s democratisation process towards an attempt to reach the goal of being a consolidated democracy. This study draw the conclusion that the role, functions and mandate of an intelligence service within a democracy, should firstly focus on providing the policy-maker with intelligence to be able to make policies; secondly on the identification of threats or potential threats to national security of the state and lastly to protect the constitution. This would ultimately enable the intelligence regime in South Africa to employ more democratic practices which could assist in reaching the goal of democratic consolidation. / MA (Political Studies), North-West University, Potchefstroom Campus, 2014

摘要 在投資風險的考量下，合併財務報表能提供投資者完整的企業資訊。而合併財務報表的編製，並未隨著資訊科技的發展，仍多仰賴人工編製。可延伸企業報導語言（XBRL）的興起，提供企業一個揭露財務資訊的標準化規範，XBRL規範標準第二版利用可延伸連結語言（XLink）與可延伸路徑語言（XPath），進行科目元素間關連與處理規則的定義，更加了提升XBRL財務報導的彈性，並更利於延伸之應用。 本研究即根據XBRL規範標準第二版，利用XBRL合併財務報表分類標準套件之建立，進行XBRL合併財務報表的自動化編製，並提供XBRL合併財務報表，提升XBRL財務報導之資訊內涵。 本研究首先根據我國財務會計準則公報第七號「合併財務報表」之購買法處理規定，轉化編製準則為「標準等式」以利分類標準之建立與程式之撰寫。根據「標準等式」，進行資訊分類後，本研究依序建立「合併報表編製資訊分類標準架構」與「XBRL合併財務報表分類標準套件」。前者之目的在提供企業進行內部會計資訊的對應(Mapping)，並將合併報表編製所需之所有資訊，轉換為XBRL格式，以利合併報表自動化編製之進行。而「XBRL合併財務報表分類標準套件」則是利用XBRL連結庫與規則庫的規範，進行合併報表編製準則的描述，以利系統之開發。在完成分類標準的建立之後，本研究以一合併報表編製範例，並利用JAVA程式語言，實作合併報表範例編製系統，以驗證本研究建立之分類標準之可行性。 根據本研究實作範例系統之結果，不僅可以自動化編製XBRL合併財務報表，本研究利用XBRL規則庫進行編製準則之描述，亦提昇合併報表編製系統處理邏輯的正確性與維護便利性。此外，本研究擴充了XBRL之應用範圍，而不限於傳統之財務資訊分析，相關之會計領域問題，皆可利用本研究所建立之架構進行應用。 / Abstract Under the consideration of risk, consolidated reports provide a whole picture of a business entity. As the information age comes, consolidate reports are still prepared by hand. Extensible Business Reporting Language (XBRL) provides a standard format for business to disclose their financial information. The specification version 2.0 of XBRL, in which XML Linking Language (XLink) and XML Path Language (XPath) were adopted to define the relationships and processing rules of XBRL elements, increases the flexibility of XBRL reporting and provides an advantage to the development of XBRL application. This study, on the basis of specification version 2.0, focuses on the computerized preparation of consolidated financial reports by building up the “XBRL Consolidated Reports Taxonomy Package.” In addition to general XBRL-based financial information, business is also capable to disclose XBRL-based consolidated reports with this taxonomy package. Firstly, This study converts the accounting standards of purchase method defined by ROC statement of financial accounting standard no.7: “Consolidated Financial Reports” to several “Standard Formula” in order to build the taxonomies and implement the prototype system. After classifying the information of the standard formulae, this study creates the “Consolidated Reports Preparation Information Taxonomy Framework”, which provides a basis for business to map their internal chart of accounts. As the information mapping was done, business transfers all information (needed by preparation) to XBRL documents. After creating the framework, “XBRL Consolidated Financial Reports Taxonomy Package” was built up. According to the “XBRL Link Base” and “XBRL Rule Base”, this taxonomy package addresses the accounting standard of consolidated reports in the form of XBRL (XML) document. At last, this study gives a consolidating example and implements a prototype system by JAVA to verify the feasibility of the taxonomies created in this study. Based on the implementation of the prototype system, it is not only capable to prepare XBRL consolidated reports automatically but enhances the accuracy of the processing logic and the convenience to maintain the system in compliance with XBRL rule base. Moreover, this study extends the application area of XBRL, which focused on traditional financial information analysis. The structure of this study will be suitable for other accounting issues.

This thesis focuses on the financial careers of Lionel and Barron Jacobs in Tucson, Arizona, from 1867 to 1913. As early merchants, the Jacobs brothers discovered that cash and credit were scarce in the region, and in 1870 opened a money exchange and lending business. Then in 1879, the Jacobs brothers opened the Pima County Bank to serve the increased economic activity caused by the Tombstone silver discoveries. Mastering the details of banking, they developed management skills and insights. They organized and operated the First National Bank of Tucson (1882-1885), the Bank of Tucson (1885-1887), the Consolidated Bank of Tucson (1887-1890), and the Arizona National Bank (1890-1913). At retirement the Jacobs brothers were among the preeminent financiers of Arizona. A study of their banking experience provides a valuable perspective on the economic growth of southern Arizona during the late nineteenth century and mirrors the problems that bankers faced on remote frontiers.

Efter ett 10 årigt arbete mot att harmonisera direkt beskattning inom EU har Kommissionen lagt fram ett förslag till direktiv avseende en gemensam konsoliderad bolagsskattebas (CCCTB). Syftet med förslaget är att företag som bedriver gränsöverskridande verksamhet endast ska behöva följa en regeluppsättning samt arbeta gentemot en skattemyndighet. Tanken är att resultaten från alla koncernens bolag inom EU slås samman och sedan portioneras ut till koncernföretagen genom en fördelningsnyckel. Kommissionen har angivit att konsolideringen ska medföra att medlemsstaterna kan konkurrera på lika villkor och att fördelningen av skattebasen ska ske rättvist mellan medlemsstaterna. Det finns medlemsstater som är osäkra på förslagets konsekvenser och medlemsstaternas konkurrensmöjligheter efter förslagets antagande. Därav, är syftet med uppsatsen att utreda om fördelningsnyckeln i förslaget medför att skattebasen fördelas rättvist mellan medlemsstaterna genom att medlemsstaterna har möjlighet att konkurrera på lika villkor på den inre marknaden. Fördelningsnyckeln består av tre komponenter; arbetskraft, tillgångar och försäljning. Den gemensamma skattebasen portioneras ut till företagen i relation till företagets andel av koncernens totala andel av komponenterna. Därefter har medlemsstaterna rätt att beskatta andelen tillhörande företagen etablerade i medlemsstaten med den nationella skattesatsen. Uppsatsen innehåller en analys avseende de beståndsdelarna i fördelningsnyckelns komponenter som kan tänkas påverka medlemsstaternas möjlighet att konkurrera på lika villkor. Uppsatsen diskuterar hur beståndsdelarna påvekar konkurrensen samt i vissa fall ges förslag på förändringar som kan leda till att komponenten medför att medlemsstaterna kan konkurrera på lika villkor och därmed erhålla en rättvis fördelning av skattebasen. / After 10 years of work towards harmonization of direct taxation within EU the Commission has proposed a directive on a common consolidated corporate tax base (CCCTB). The aim of the proposal is that companies who engage in cross-border activities only need to comply with one set of rules and work towards one tax authority. The idea is that the result from all companies inside EU within the group should be pooled and then portioned out to the individual companies through an allocation formula. The Commission has stated that the consolidation shall result in that member states can compete on equal terms and that the tax base is apportioned fairly between the member states. However, there are member states that are doubtful of the consequences of the proposal and the member states competitive opportunities after the adoption. Therefore, the aim of this paper is to examine if the allocation formula in the proposal result in that the tax base are apportioned fairly between the member states through the member states possibility to compete on equal terms within the internal market. The formula for apportionment consist of three components; labor, assets and sales. The common tax base will be portioned out to the companies in relation to the share of the company compared to the total share of the group of each component. Then, the member states have the right to tax the share that belongs to the companies that are established within the member state with the national tax rate. The thesis contains an analysis of the elements in the components of the allocation formula that could affect the opportunity of the member states to compete on equal terms. The thesis discusses how the elements affect the competition and in certain cases suggestions of changes in the elements are given that could lead to that the component result in that the member states can compete on equal terms and thereby hold a fair share of the tax base.

2001年國際貨幣基金 (IMF) 為使各國政府財政資訊能更完整的表達其全貌、提高營運績效、加強財政責任、提高財政透明度，進而詳實評估政府活動對總體經濟影響程度，並使各國間與學術研究機構有一致性的比較基礎，捨棄1986年版現金基礎的政府財政統計手冊，重新公布改採權責發生基礎記錄經濟事項的政府財政統計手冊。 我國政府會計除基金別之外，又有機關別；會計基礎之採用除現金基礎，又有修正現金基礎、修正應計基礎及契約責任制等，致政府所編製財務報表，非專業人士難以瞭解其報導內容，大大降低財務報表的有用性。八０年代以後，歐美先進國家財政改革過程中，改採以應計基礎編製政府財務報導，藉由成本會計管理觀念的導入，提高政府財政效率及效能，並有效加強資產及負債的管理績效，故本研究以應計基礎試編我國93年度中央政府的合併資產負債表，以呈現政府目前的財政狀況。 本研究將93年度中央政府 (1)普通基金公務機關決算、(2)非營業特種基金決算、(3)國營事業決算、(4)已結束營業尚未清理完畢之前省營或國營事業清理期間決算等四大部分，將未依商業會計應計基礎所編製的平衡表，經調整、補列各項資產及負債項目及沖轉內部交易等事項後，試編93年度中央政府合併資產負債表，其淨值為7,529.85億元。 / In 2001 the International Monetary Fund (IMF) dedicated for the various countries' government finance information more integral to display the complete visions of government finance, to enhance the operation efficiency, to reinforce the fiscal accountability, and to uplift the fiscal transparency, furthermore to evaluate the effects of government activities on the overall economy, and to enable the various countries and the academic research institutes to have the coherence comparison benchmark, abandoned the cash basis of the Government Finance Statistics Manual of 1986, and renounced to adopt the economic transaction record of the Government Finance Statistics Manual 2001 on an accrual basis. In Taiwan government accounting has been classified by institutions as well as by funds. All kinds of government accounting basis adopted in Taiwan are as follows: the cash basis, the modified cash basis, the revision accrual basis and the contract responsibility system. Therefore the financial report forms and contents published by the government, could not been understood by the public, except the professional. Therefore the usability of the financial report forms is greatly reduced. After 1980s, during the fiscal reform in European and American advanced countries, adaptation of accrual basis to establish government finance report form, by introducing the concepts of cost accounting, enhances the government finance efficiency and effectiveness greatly, and strengthens the performances of asset and liability management. Therefore this research employs accrual basis trying to establish a consolidated balance sheet of 2004 fiscal year for central government in Taiwan, and to show the fiscal stance of this country. This research tries to combine the fiscal year 2004 final accounts of central authorities, including (1) the agency unit general fund’s final accounts, (2) non-profit special fund’s final accounts, (3) state-owned enterprises final accounts, and (4) not yet sorted out but finished business of the province-owned or the state-owned enterprises liquidated period of final accounts, which are all not arranged according to commercial accounting basis. After finishing adjustments and additional arrangements for some items of assets and liabilities and off-setting the amounts of internal transactions, fiscal year 2004 central government consolidated balance sheet’s net worth is 752.98 billion NT Dollars.

No description available.

The Lower Athabasca Water Management Framework limits water extractions by the oil sands industry near Fort McMurray, Alberta. To increase water-use efficiency and minimise the cost of water restrictions, several policy and technology options were developed and assessed using quantitative and qualitative methods. Selected options were the policies of water trade and pricing with refund, and the technologies of storage, and consolidated tailings and increased recycling. Options were designed based on year 2020 demand and assessed relative to prior allocation. Using linear programming and static optimisation, it is shown that an off-stream storage sized to avoid water restrictions, in combination with efficient water allocation (e.g. water trade), is most cost-effective, although provides no ongoing incentive to increase water-use efficiency. Only the policy options provide equal incentives across firms to increase efficiency. To achieve both objectives of increased water-use efficiency and minimised costs, a combined policy and technology approach is recommended. / Agricultural and Resource Economics

The study is concerned with corporate income taxes in the European Union and comparison these taxation systems. The theoretical part includes development of the harmonisation of the direct tax in the EU and a common consolidated corporate tax base. The study proceeds with the description of the corporate taxation system of the member states. The practical part is mainly dedicated to analysis of these taxation systems of the member countries. It describes elements of corporate income tax legislative and implicit tax rate and share corporate income tax on taxation mix. The analysis is processed in the computer program STATISTICA. The classify is made by cluster analysis that should find the similar taxation system. In conclusion, there are pointed out differences between member countries and an identification of the effects that cause differences.

År 2005 infördes regeln om att samtliga noterade bolag inom Europeiska Unionen (EU) skulle uppföra sin koncernredovisning enligt International Financial Reporting Standards (IFRS)med start räkenskapsåret 2005. Målet med IFRS är att världsekonomin ska bli mertransparent, ansvarsfull, jämförbar och effektiv. IFRS ska även bidra till att världsekonomin får förtroende, tillväxt och långsiktig finansiell stabilitet. Detta införande har setts som en revolution inom den finansiella ekonomin. Flera länder tog efter EU:s implementering men den nya regeln har dock inte implementerats lika smärtfritt i alla länder. Ryssland är ett land med ett redovisningsregelverk som skiljer sig väsentligt mot IFRS, men också från andranationella regelverk. Studiens problemdiskussion visar på att Ryssland har haft och har stora problem med implementeringen av IFRS till skillnad från EU-länderna vilket har lett fram tillstudiens syfte. Syftet med studien är att undersöka de skillnader som finns mellan IFRS och ryska redovisningsstandarder för att påvisa hur väl Ryssland framgångsrikt har lyckats implementera IFRS jämfört med ett av medlemsländerna i EU, i detta fall Sverige. Syftet medstudien är också att undersöka hur Rysslands kultur kan ha påverkat dess utveckling och implementering av nationella och internationella regelverk inom redovisningen. Studien har ett abduktivt tillvägagångssätt och syftar till att göra en komparativ studie. En granskning sker av tidigare forskning samt av koncernredovisningar enligt både IFRS och RAS från de 25 största företagen i Ryssland, baserat på jämnviktiga mätningar av intäkter, vinster, tillgångar och marknadsvärde. Därefter görs analyser och jämförelse mellan de olika regelverken. Detta görs även ur ett kulturellt perspektiv. Slutsatsen av studien visar att rysk redovisningspraxis har många väsentliga brister vilka påverkar dess förmåga att implementera IFRS. Bristerna existerar dels i regelverkets grundstenar men även i landets kulturella värderingar, vilket gör landets förutsättningar att framgångsrikt implementera IFRS väldigt små. Studien visar på stora skillnader i innebörden av likartade standarder mellan Rysslands nationella regelverk RAS och det internationella regelverket IFRS vilket försvårar harmoniseringen. Två stora skillnader är att IFRS är principbaserat och RAS är regelbaserat men även att IFRS fokus i rapporterna är tillaktieägarna och andra intressenter medan RAS främst är till för skattehantering. De största anledningarna att harmoniseringen mellan IFRS och RAS försvåras är den okunskap och bristfälliga utbildningen som råder hos ryska revisorer och upprättare av finansiella rapporter. Företagen känner sig obekväma och omotiverade och väljer därför inte att frivilligt uppföra finansiella rapporter enligt IFRS. Ur ett kulturellt perspektiv visar studienäven att Rysslands bristande utveckling inom redovisningssystem kan hänvisas till landetsdimensioner inom kulturella värderingar vilka är: lagstadgad kontroll, enhetlighet, konservatism och sekretess. Detta i motsats till IFRS värderingar: professionalism, flexibilitet, optimism och transparens. Länder, såsom Ryssland, med kulturella värderingar inom redovisningspraxis vilka är avlägsna gentemot IFRS värderingar måste övervinna högre hinder för att framgångsrikt implementera och fortsatt kunna använda IFRS. / In 2005, a new rule was introduced. The rule demanded that all listed companies within the European Union (EU) were to maintain their consolidated financial statements in accordance with the International Financial Reporting Standards (IFRS), starting in the fiscal year of2005. The objective of the IFRS is to make the world economy more transparent, responsible, comparable, and effective. Additionally, the IFRS also was designed to bring confidence, growth, and long-term financial stability to the world economy. The introduction of IFRS has been seen as a revolution in the world of global economy. Many countries all over the world followed the EU and implemented their own new legislation, but many countries were not quite as successful with their implementations or had drastically different approaches to handling the economy. For instance, the Russian Federation is a state with an accounting framework that differs significantly from that of the IFRS and other national accounting frameworks. The discussion of this study shows that, unlike the countries within EU, the Russian Federation has major problems with the implementation of their own IFRS, which led to the purpose of this study. The purpose of this study is to examine the differences between IFRS and the Russian Accounting Standards (RAS), while also comparing how much the Russian Federation implemented IFRS into their economy practices compared to that of a country within EU. In this case, Sweden. Another purpose of this study is to examine how Russian culture can affect the progress and implementation of national and international rules in their reporting sectors. This study will increase the understanding of accounting within the Russian Federation and its development from a cultural perspective. This work is done to facilitate trade between different countries and to increase the comparability of the accounting reports. This study has an abductive approach and the goal is to make a comparative study. An examination of previous research and consolidated financial statements, according to both the IFRS and RAS, can be scrutinized. The examination is limited to the 25 largest companies in the Russian Federation, based on facts of consistent measurement of revenue, profits, assets and market value. When the selection of companies is done, there will be an analysis comparing between the different regulations. An additional cultural perspective will be added contrasting Sweden to Russia. The results of this study show that Russian accounting has a lot of shortcomings in different aspects, which affects the ability to implement IFRS. The issues do not solely exist in the fundamental part of RAS, but also in the cultural values of the country. This makes it difficult for the companies of the Russian Federation to fully implement IFRS. The study demonstrates the big differences between the meaning of similar standards in the RAS compared to IFRS, which complicates the harmonization. One major difference between IFRS and RAS, is that IVIFRS is based on principles and RAS is based on rules. Another important difference is that IFRS put the focus on the reports to the shareholders and other stakeholders, while the RAS primarily focuses on tax management and the government. The main reason why the harmonization between the IFRS and RAS is so complicated is due to the fact that the Russian accountants’ lack both the proper knowledge and education. The companies feel insecure and unjustified, and therefore choose not to voluntarily set up financial reports according to the IFRS. From a cultural point of view, this study also shows that the Russian Federation’s lack of progress in the accounting system can be referred to the cultural basic values of the country, which are: statutory control, uniformity, conservatism and confidentiality. Contrary to this, IFRS basic values are: professionalism, flexibility, optimism and transparency. Countries such as the Russian Federation, with cultural values that differ radically compared to IFRS values, must overcome bigger barriers to successfully implement and continue to use IFRS properly.