The thesis is focused on a comparison of IFRS and US GAAP rules for revenue recognition and measurement. Some topics are complemented by Czech accounting regulations appropriately. The practical part includes an analysis of recognition of expenses and revenues associated with customer loyalty programs by the airlines and futher an application of revenue recognition rules in SKANSKA Group. In the final chapter is outlined the expected development in the area of revenue recognition.

Throughout 2013 the governments of the Austrian Republic and United States of America celebrated the 175th anniversary of diplomatic relations between them. This date marks the accreditation of ambassadors in 1838 but obscures the sixty-year prehistory, begun when the first American envoy reached Vienna in 1778. The Habsburg Monarchy became the last European Great Power to recognise the United States, but the reasons behind this also have eighteenth-century origins. The United States and the successor states to the Habsburg Monarchy, therefore, share a much longer, more complex and deeply entangled history stretching back to the American Revolution. This dissertation focuses on how and why attempts to formalise relations failed between these two states in the revolutionary and post-revolutionary period, something which, until now, has received little historical attention. This dissertation uncovers a neglected but illuminating story of US-Habsburg relations between 1763- 1789. In doing so it demonstrates the evolving nature of early modern diplomacy and the wider international struggle of the American founding. In both regards, this dissertation argues the economic motivation of economic agents and the role of personalities were the new and instrumental factors. What follows is a new history of the broader, much deeper impact of the American Revolution and the transatlantic entanglements of the Habsburg Monarchy. A history of a relationship which looks beyond 'desk diplomacy' and towards a more holistic interpretation of the attempted relations between unlikely states. To this end, this dissertation relies upon a broad base of archival material from personal papers to quantative data from both sides of the Atlantic.

Dissertation submitted for obtain the degree of Doctor of Philosophy, at the Faculty of Engineering and Applied Science da University of Southampton

Dissertation submitted to obtain the degree of Doctor of Philosophy to the University of Swansea, under supervision Dr. D. R. J. Owen

Book Summary: The book analyses the knowledge, beliefs and behaviours that comprise the environmental attitudes of young people in the Asia-Pacific region and the cultural, political and educational contexts that have shaped them. The findings are based upon a questionnaire survey of over 10,000 young people together with focus group studies in India, South China, Japan, Thailand, Singapore, Hong Kong, Brunei, Indonesia, Australia, New Zealand, Fiji, and the west coast of the USA.

The thesis assesses Made in China 2025, China's plan to improve its manufacturing base in high tech industries, and the reactions it has prompted from the international community. The roots of the current China-US trade war can also trace its roots back to MIC 2025 as the US and other Western powers have complained of unfair practices such as forced technology transfers and myriad state-backed acquisitions of foreign technology companies. China justifies its behaviour with its "developing" status, but as it assumes dominant position in multiple high tech industries, that excuse seems to ring hollow. There are signs that China will start to open its markets more and adopt fairer practices.

No description available.

This is a study of the discourse contest concerning the officialisation of English in the United States. It consists of an analysis of the language of that discourse shaped by a belief that discourse is a rather neglected but potentially illuminating area of examination of language and literacy policy. The study seeks to understand the processes and content of language policy as it is being made, or performed, and is influenced by a critique of the theory and practice of language policy which tends to adopt technicist paradigms of examination that insufficiently elucidate the politics of the field. ¶ Accordingly a systematic gathering of the texts of language disputation in the US was collected. These texts were organised in response to the methods of elicitation. Semi-elicited texts, elicited texts and unelicited texts were gathered and tested to be sure that they constituted a fair representation of the concourse (what had been said and was being said about the issue) over a 15 year period. Those statements, or texts, that had particular currency during the 104th Congress were selected for further use. An empirical examination of the subjective dispositions of those activists involved in the making of official English, or of resisting the making of official English, was conducted. ¶ This examination utilised the Q methodology (inverted factor analysis) invented by William Stephensen. The data from this study provided a rich field of knowledge about the discursive parameters of the making of policy in synchronic and diachronic form. Direct interviews were also conducted with participants, and discourse analysis of ‘naturally occurring’ (unelicited texts) speeches and radio debates and other material of persuasion and disagreement was conducted. ¶ These data frame and produce a representation of the orders of discourse and their dynamic and shaping power. Against an analysis of language policy making and a document analysis of the politics of language in the United States the discourses are utilised to contribute to a richer understanding of the field and the broad conclusion that as far as language policy is concerned it is hardly possible to make a distinction with political action. ¶ The theoretical implications for a reinvigorated language policy theory constitute the latter part of the thesis. In the multi-epistemological context that postmodernity demands, with its skepticism about the possibility of ‘disinterest’, the thesis offers its own kinds of data triangulation, and the making central of subjective dispositions and political purposes and engagements of the principal anatagonists.

China obtains the best security environment ever as the Cold War ended. Its economy continues to grow. China¡¦s rise becomes a reality. Along with China's enhancement on economy and military strengths, Beijing shows more confidence in dealing with international affairs. Zhongnanhai leaders keep stressing that China will strive for an international environment in favor of peace and development, and expressing to the U.S. that China is willing to be cooperative on regional and international issues, which wins praise from President Bush. China and the U.S. both carry on some strategic adjustment. Moreover, President Bush becomes the first U.S. president who visited China three times in its two tenures in office. President Bush and Hu Jintao have gradually established personal friendship. Chinese leaders have long regarded the pursuing of country¡¦s unification as the most important and prior political goal. In China's leadership, both reformists and hardliners take ¡§Taiwan issue" as sovereignty matter, the core interest of China¡¦s national security. Jiang Zemin used to emphasize that ¡§Taiwan issue is the most sensitive and most crucial issue in Sino-U.S. relations.¡¨ Every time when Hu Jintao met with President Bush, Hu applauded the U.S.¡¦s commitments on ¡§One-China¡¨ policy, three Joint Communiques, and ¡§opposition¡¨ of Taiwan independence. Bush administration¡¦s policies toward Taiwan Strait security have also shifted from strategic ambiguity to strategic clarity gradually. China-U.S. relationship has been promoted to its best status in second half of 2003 due to the intensification of international anti-terrorism cooperation and Beijing¡¦s role in hosting Six Party Talks. The atmosphere of Taiwan-U.S. relationship, however, has been not so good since President Chen Shui-bian¡¦s second term because Taiwan repeatedly pushes Washington D.C.¡¦s bottom lines. Bush administration made several friendly decisions toward Taiwan in its early stage after resuming powers, including providing better treatments for Taiwan senior leaders when they visited or transited the U.S. But when President Bush said he would do ¡§whatever it takes to defend Taiwan¡¨ in early 2001, the White House and U.S. State Department quickly repeated that the U.S. policies remain unchanged. It shows that the risks for military conflict in Taiwan Strait are high and that the U.S. does not want Taiwan to have too much expectation. Washington, D.C. would avoid getting into military conflicts in Taiwan Strait for its own interests. In addition, Bush administration continues to aware Taiwan that the U.S. and Taiwan could cooperate in some security affairs, but the U.S., out of its strategy consideration and moral responsibility, would be the sole country which could assist democratic Taiwan. This dissertation would mainly explore China¡¦s rise, and in this presupposition, the Bush Administration¡¦s Policies on Cross-Strait Relations. The dissertation comprises 7 chapters. Besides introduction and conclusion in the first and the seventh chapter respectively, the second chapter would study China¡¦s rise and its challenges to the U.S. and the U.S.¡¦s security strategies in Asia-Pacific region, while the third chapter discussing Bush administration¡¦s policies toward China, the fourth chapter analyzing China¡¦s policies toward Bush administration, the fifth chapter looking into the U.S. factors in China¡¦s policies toward Taiwan, and the sixth chapter reviewing cross-strait relations during Bush administration. To sum up, Bush administration emphasizes stability across the Taiwan Strait. Neither side of the Taiwan Strait can take unilateral actions to change the status quo, which is defined by the U.S., and the solution of cross-strait issues must be through peaceful ways. To respond of China¡¦s rise, the U.S. continues to underline its relationship with allies in Asia-Pacific. At the same time, Bush administration makes more concrete steps in strengthening U.S.-Taiwan military cooperation, while U.S.-China military exchanges in progress but with limitation.

Using 2005 data from Gallup public opinion surveys on attitudes toward immigration policy in Canada, the United States, and the United Kingdom this study explores the factors that impact attitudes. Additional analysis is conducted on the United States exploring how economic, political and associative measures impact attitudes.