Ett av världens huvudsakliga normgivningsorgan inom redovisningsstandarder är International Accounting Standards Board. Just nu pågår projektet att revidera föreställningsramen där grundtankarna för den finansiella rapporteringen redogörs. Studien kommer beröra förslag beträffande definition, recognition och derecognition av skuld. Olika intressenter har fått möjligheten att kommentera dessa förslag genom Comment Letters (CL) på ett tidigare utgett Exposure Draft (ED) 2015. Studiens syfte är att redogöra för olika intressentgruppers inställning till förslaget på definition, recognition och derecognition av skulder i IABS:s föreställningsram. Vidare är syftet att undersöka den bakomliggande anledningen till varför de ställer sig positiva eller negativa till förslaget. Slutligen är syftet att undersöka om informationsbehovet skiljer sig mellan intressentgrupperna beträffande definition, recognition och derecognition i IASB:s föreställningsram. Studiens bidrag är att bidra med en större förståelse inom ämnet samt att vara till nytta för normgivare och den framtida normgivningsprocessen. Detta görs genom att identifiera hur olika intressenter ställer sig till förslagen samt varför. Då det är viktigt att intressenters intressen tas hänsyn till för att föreställningsramen ska bli allmänt accepterad, kommer studiens resultat vara ett bidrag till den fortsatta utvecklingen av föreställningsramen. Studien baseras på de CL som inkommit till International Accounting Standards Board innan den 26 oktober 2015, vilket var sista datumet att lämna CL på ED 2015. Studien har avgränsats till att endast inkludera CL från normgivare, redovisningsprofessionen, banker, företag och akademiker. I studien behandlas 125 stycken CL. Därefter har en dokumentundersökning med en induktiv ansats gjorts. Resultatet av studien visar att en majoritet av intressenterna ställer sig positiva till förslagen beträffande definition, recognition och derecognition av skuld. Banker är den enda intressentgrupp som ställer sig negativa till förslaget vilket kan grunda sig i att de är oroliga att förslaget öppnar upp en möjlighet för företag att själva göra en bedömning om vilken redovisningsmetod de ska välja. Emellertid önskar alla intressenter att mer vägledning ges i föreställningsramen. Vidare går det att dra en slutsats att intressenterna önskar en mer regelbaserad föreställningsram. Utifrån studiens resultat kan det konstateras att projektet att revidera föreställningsramen bör fortgå då det finns oklara principer som behöver tydliggöras. / One of the world's main standard-setters in accounting standards is the International Accounting Standards Board. The project to revise the Conceptual Framework is ongoing. The Conceptual Framework sets out the basic concepts for financial reporting. This study will concern proposals regarding the definition, recognition and derecognition of liabilities. Various stakeholders have been given the opportunity to comment on these proposals through Comment Letters (CL) on a previously released Exposure Draft (ED) 2015. The purpose of this study is to account for the different interest groups' attitude towards the proposal for the definition, recognition and derecognition of liabilities in the IASBs’ Conceptual Framework. Furthermore, the purpose is to examine the underlying reasons why they have positive or negative attitude to the proposal. Finally, the purpose is to examine whether the need for information differs between the interest groups in terms of definition, recognition and derecognition in the IASBs’ Conceptual Framework. The contribution of the study is to contribute to a greater understanding of the subject, as well as to benefit the standard-setters and the future process for standard-setting. This is done by identifying the different stakeholders attitude towards the proposals and why. Since it is important that the interests of stakeholders will be taken into account in order for the Conceptual Framework to be widely accepted, the study's results will be a contribution to the continued development of the Conceptual Framework. The study is based on the CL submitted to the International Accounting Standards Board before October 26, 2015, which was the last date to leave a CL on ED 2015. The study has been limited to, include only CL from standard-setters, accounting professionals, banks, companies and academics. The study consists 125 CL. Then a document examination with an inductive approach has been made. The result of the study shows that a majority of stakeholders are in favor of the proposals regarding the definition, recognition and derecognition of liabilities. Banks are the only interest group who disagrees with the proposal, which may be because they are worried that the proposal opens up for the opportunity for companies to make an assessment of the accounting method they themselves should choose. However, all stakeholders want more guidance in the Conceptual Framework. Furthermore, it can be concluded that stakeholders wish for a more rule-based Conceptual Framework. Based on the results of the study, it can be noted that the project to revise the Conceptual Framework should continue as there are unclear principles that need clarification. This essay is written in Swedish.

Orientador: Josué Pereira da Silva / Tese (doutorado) - Universidade Estadual de Campinas, Instituto de Filosofia e Ciências Humanas / Made available in DSpace on 2018-08-24T04:18:02Z (GMT). No. of bitstreams: 1 Souza_LuizGustavodaCunhade_D.pdf: 2004206 bytes, checksum: bf15635f4388f43e0dbdd2f716cccf9f (MD5) Previous issue date: 2013 / Resumo: O presente trabalho tem como tema a discussão sobre reconhecimento, redistribuição e justiça na teoria social contemporânea. Para isto foi tomado como principal elemento de análise o debate entre a filósofa feminista estadunidense Nancy Fraser e o filósofo e sociólogo alemão Axel Honneth, que publicaram um livro em que discutiam qual seria a melhor forma de caracterizar o capitalismo contemporâneo. Na medida em que ambos autores reivindicam filiação à tradição de pesquisa conhecida como Teoria Crítica da sociedade, o parâmetro através do qual foi estudado seu debate foi a capacidade de suas respectivas contribuições para a crítica das relações sociais atualmente existentes, assim como naquela tradição fundada por Max Horkheimer. Da análise do debate conclui-se que entre a análise do capitalismo contemporâneo, a construção de um paradigma da justiça e o potencial de crítica deste paradigma, o modelo do reconhecimento defendido por Honneth possui maior alcance que o paradigma da participação defendido por Fraser. O paradigma do reconhecimento seria mais apto a apreender os motivos de sofrimento social e o potencial de críticas ao mundo atualmente existente, mas o paradigma da redistribuição apreenderia melhor as dinâmicas políticas por trás das lutas sociais. Ambos, no entanto, falham na compreensão da formação e reprodução de contextos de exclusão, o que levou, ao final do trabalho, a que se fizesse a tentativa de complementar o paradigma do reconhecimento com a formulação de uma categoria analítica, o desreconhecimento, capaz de analisar e explicitar estes processos e contextos / Abstract: The subject matter of this dissertation is the discussion about the concepts of recognition, redistribution and justice in contemporary social theory, particularly as it was framed by the debate between Nancy Fraser and Axel Honneth in their social, political and philosophical exchange. As far as both authors share the idea of renewing the tradition of critical social theory, it was exactly the critical potential of their respective models for the task of analysing present-day capitalism that was taken as a guideline for this study. From this study emerged the conclusion that the recognition paradigm advocated for Honneth is better suited to explain the suffering experience of subjects and, therefore, the critical motifs of an contemporary critical social theory. Nevertheless, it was also clear that the responses provided by Honneth do not suffice to fully accomplish an analysis of the political processes that lead to the formation of contexts of social life in which no recognition at all is at disposal of the subjects. Thus, as a contribution to the theories of recognition that aim to deal with issues of justice and injustice, it was developed an analytical category to deal with such processes and contextes of disrecognition (Aberkennung) / Doutorado / Sociologia / Doutor em Sociologia

This thesis is focused mainly on the recognition of Kosovo, its subsequent withdrawal and finding factors influencing both of these acts. In order to identify them, it firstly introduces the theoretical and historical background, inter alia the debate between declaratory and constitutive theory, the brief history of Kosovo and existing explanations for both recognition and derecognition. Apart from building on previous literature, it develops a new distinction, between internal and external factors of (de)recognition, the former being connected with the characteristics of the country itself, whereas the latter with the influences of other states. Secondly, it conducts a quantitative analysis including recognition as a dependent variable and the individual factors representing independent variables. Thirdly, three cases of derecognition, Suriname, Palau and Ghana are presented in a brief descriptive analysis. The results show that both internal and external factors influence recognition to the same extent. Specifically, transnational religious ties (percentage of Muslims, or Orthodox), economic wealth and influence of other states, either by following their example (voting coincidence with the USA in the UNGA), or through alliances (membership in NATO) proved as highly significant, with domestic...

Este trabajo de investigación busca demostrar la importancia de identificar el momento adecuado dar de baja las cuentas por pagar y reconocerlas como un ingreso en el periodo correspondiente. Actualmente en nuestro país no hay conocimiento contable práctico sobre cuándo se deben reconocer estas cuentas por pagar (antiguas) como un ingreso, los mecanismos por lo que estas cuentas por pagar dejarían de ser pasivos y pasarían a ser ingreso. Al ser las cuentas por pagar consideradas cuentas del Estado de Situación Financiera se piensa que no tiene efectos en los resultados del periodo, sin embargo, estas cuentas por pagar generan efectos en el Estado de Resultados, porque son reconocidas como un ingreso extraordinario. Como consecuencia de ello, la base para el cálculo del impuesto a la renta varía causando un incremento en la determinación y el pago del impuesto a la renta correspondiente. En vista de ello, es importante determinar en qué momento se deben dar de baja estas cuentas por pagar para no generar contingencias con la Administración Tributaria. En el primer capítulo de la presente tesis se ha desarrollado la revisión de la literatura de las variables dependientes e independientes. En el segundo capítulo se ha desarrollado el problema principal y los problemas específicos, el objetivo principal y los objetivos específicos y la hipótesis principal y las hipótesis específicas. En el tercer capítulo se ha desarrollado la metodología de la investigación. En el cuarto capítulo se ha desarrollado la investigación cuantitativa y cualitativa, así como también el caso práctico. En el quinto capítulo se tiene el análisis de los resultados y finalmente las conclusiones y recomendaciones. / This research work seeks to demonstrate the importance of identifying the appropriate time to write off accounts payable and recognize them as income in the corresponding period. Currently in our country there is no practical accounting knowledge on when these accounts payable (old) should be recognized as income, the mechanisms for which these accounts payable would cease to be passive and would become income. As accounts payable considered accounts of the Statement of Financial Position is thought to have no effect on the results of the period, however these accounts payable generate effects in the Income Statement, because they are recognized as extraordinary income. Consequently, the basis for calculating the income tax varies causing an increase in the determination and payment of the corresponding income tax. In view of this, it is important to determine at what moment these accounts payable must be written off in order not to generate contingencies with the Tax Administration. In the first chapter of this thesis the literature review of dependent and independent variables has been developed. In the second chapter, the main problem and the specific problems, the main objective and the specific objectives and the main hypothesis and the specific hypotheses have been developed. In the third chapter the methodology of the investigation has been developed. In the fourth chapter, quantitative and qualitative research has been developed, as well as the case study. In the fifth chapter we have the analysis of the results and finally the conclusions and recommendations. / Tesis

Denny Roy describes the current political situation in Taiwan as both “peculiar and intriguing.” Roy also uses the terms “beautiful” and “beleaguered” to define Taiwan. These oxymoronic terms are natural reactions to the political turmoil and the economic success that characterize this island. The island itself appears harmless enough, yet it remains an indirect military threat to the world’s two most powerful nations: China and the US. At the heart of this threat is the question of Taiwan’s political status. Is it a sovereign nation in its own right or is it a part of mainland China? Taiwan believes it is sovereign and entitled to recognition as a sovereign state. China believes Taiwan is merely a renegade state and will eventually return to mainland China. The US is torn between foreign policies and relationships with both Taiwan and China and takes a rather ambiguous position. The result is decades of diplomatic wars between Taiwan and China with the US quite often caught in the middle. The purpose of this research study is to analyze and trace the origins and developments of Taiwan’s “peculiar and intriguing” circumstances and the consequences for world peace. This will require a detailed examination of the relations between Taiwan, China and the US and how foreign policy strategies and world politics have steered this triangle and the legal developments that have emerged. Certainly, conflict in the Middle East is a threat to world peace and security. However, no conflict or political impasse exists with the threat of war between the world’s two superpowers juxtaposed against one another as does the situation in the Taiwan Strait. A war between the US and China over Taiwan’s legal status may or may not happen. However, the mere prospect of such a war shapes and steers Taiwan’s domestic and international affairs. The focus on the colliding interests in and over the Taiwan Strait, automatically follow from the current status quo. For the second half of the 20th century each of the parties involved have gravitated toward largely incompatible goals. China takes the position that there is only one China and Taiwan is a part of China. Taiwan originally believed just as vociferously in the opposite contention and declared Taipei rather than Beijing as China’s legitimate capital. In recent years Taiwan has pursued autonomous status and international recognition. However, the greatest part of Taiwan’s population favors the status quo: rejecting independence and Chinese control all at once. The US is similarly positioned: acknowledging China’s one-China policy without expressing or demonstrating acceptance of it. Meanwhile the US has legally bound itself to providing military and economic assistance to Taiwan. These are the peculiar and intriguing circumstances surrounding the situation in Taiwan that motivate this study. / Denny Roy describes the current political situation in Taiwan as both “peculiar and intriguing.” Roy also uses the terms “beautiful” and “beleaguered” to define Taiwan. These oxymoronic terms are natural reactions to the political turmoil and the economic success that characterize this island. The island itself appears harmless enough, yet it remains an indirect military threat to the world’s two most powerful nations: China and the US. At the heart of this threat is the question of Taiwan’s political status. Is it a sovereign nation in its own right or is it a part of mainland China? Taiwan believes it is sovereign and entitled to recognition as a sovereign state. China believes Taiwan is merely a renegade state and will eventually return to mainland China. The US is torn between foreign policies and relationships with both Taiwan and China and takes a rather ambiguous position. The result is decades of diplomatic wars between Taiwan and China with the US quite often caught in the middle. The purpose of this research study is to analyze and trace the origins and developments of Taiwan’s “peculiar and intriguing” circumstances and the consequences for world peace. This will require a detailed examination of the relations between Taiwan, China and the US and how foreign policy strategies and world politics have steered this triangle and the legal developments that have emerged. Certainly, conflict in the Middle East is a threat to world peace and security. However, no conflict or political impasse exists with the threat of war between the world’s two superpowers juxtaposed against one another as does the situation in the Taiwan Strait. A war between the US and China over Taiwan’s legal status may or may not happen. However, the mere prospect of such a war shapes and steers Taiwan’s domestic and international affairs. The focus on the colliding interests in and over the Taiwan Strait, automatically follow from the current status quo. For the second half of the 20th century each of the parties involved have gravitated toward largely incompatible goals. China takes the position that there is only one China and Taiwan is a part of China. Taiwan originally believed just as vociferously in the opposite contention and declared Taipei rather than Beijing as China’s legitimate capital. In recent years Taiwan has pursued autonomous status and international recognition. However, the greatest part of Taiwan’s population favors the status quo: rejecting independence and Chinese control all at once. The US is similarly positioned: acknowledging China’s one-China policy without expressing or demonstrating acceptance of it. Meanwhile the US has legally bound itself to providing military and economic assistance to Taiwan. These are the peculiar and intriguing circumstances surrounding the situation in Taiwan that motivate this study.