Redovisning av leasing har diskuterats under många år. Den nuvarande standarden, IAS 17, har kritiserat på grund av att många företag har möjlighet att klassificera sina leasingavtal som operationella för att slippa redovisa leasingen som en tillgång eller skuld i balansräkningen. IASB och FASB jobbar gemensamt för att ändra standarden för leasingredovisning och de engagerar olika grupper av intressenter genom att de skickar in comment letters. Det första förslaget för ändringar av standarden var Exposure Draft 2010/9. Förslaget fick så många kommentarer att det resulterade i ett reviderat förslag som kom ut i maj 2013 och heter Exposure Draft 2013/6. Syftet med denna studie har varit att undersöka attityder från olika grupper (akademiker, upprättare, användare, redovisningsprofession, nationella reglerare och andra internationella intresseorganisationer) i Europa till det nya förslaget i Exposure Draft 2013/6 - Leasing, angående frågorna som handlar om leasingredovisning hos leasingtagare och klassifikation av leasing. Tycker de olika grupperna att det nya förslaget besvarar problemen, angående klassifikation och redovisning av leasing, som finns i den nuvarande internationella redovisningsstandarden (IAS 17) eller skapar det bara nya problem? Vi har också undersökt i vilken utsträckning dessa grupper deltar med kommentarer i comment letters. Studien är en kvalitativ undersökning där vi analyserade och tolkade kommentarer och attityder i comment letters till det nya förslaget. I den teoretiska referensramen tas upp hur forskningen bedrivs för att ta fram nya standarder, hur och i vilken grad de olika grupperna är involverade i detta genom deltagande i comment letters och den kritik som riktats mot det nya förslaget angående klassifikation och redovisning. Resultatet av studien baserades på 151 comment letters skickade till IASB/FASB. Analysen har gjorts genom att använda analysmodellen i avsnitt 3.9 och det empiriska resultatet har kopplats till den teoretiska referensramen. Resultatet visade att det inte finns några akademiker från Europa som deltagit i comment letters. Den grupp som har kommenterat comment letters i störst utsträckning har visat sig vara upprättare och detta går i linje med vad tidigare forskning visat. Majoriteten inom samtliga grupper håller inte med om det nya förslaget. Attityden mot förslaget är negativ både när det gäller redovisning hos leasingtagare och klassifikation. / Discussion on the accounting treatment of leases has been going on for many years. The current standard, IAS 17 has criticized because many companies are able to classify their leases as operational leasing agreements in order not to reflect assets and liabilities on the balance sheets. IASB and FASB working together to amend the standard for lease accounting and they involve various groups of stakeholders and individuals by submitting comment letters. The first proposal for the amendment of the standard was Exposure Draft 2010/9. The proposal received so many comments which resulted a revised proposal that came out in May 2013 and called Exposure Draft 2013/6. The aim of this study was to examine the attitudes of different groups (academics, preparers, users, the accounting profession, national regulators and other international organizations) in Europe to the new proposal of Exposure Draft 2013/6 -Leasing, regarding questions relating to lease accounting in lessee and classification. Do they think that the new proposal solve the problems concerning classification and financial statements of leasing, which is found in the current international accounting standard (IAS 17) or just create new problems. We have also investigated in which extend these groups participated with comments in the comment letters. The study is a qualitative survey where we analyzed and interpreted the comments and attitudes in the comment letters to the new proposal. In the theoretical frame addressed how research is conducted to develop new standards, how and to what extent the different groups involved in this by participating in the comment letters and the criticism leveled against the new proposal concerning classification and accounting. The results of the study are based on 151 comment letters sent to the IASB/FASB. The analysis has been made by using the analysis model in section 3.9 and the empirical results have been applied to the theoretical frame of reference. Analysis showed that there are no academics who participated in the comment letters. The group that has commented most on the comment letters have proved to be the pre-parers and this is in line with what previous research has shown. The majority of all groups do not agree with the new proposal. The attitude to the proposal is negative in terms of accounting in lessee and classification.

Setting performance standards is a judgmental process involving human opinions and values as well as technical and empirical considerations and although all cut score decisions are by nature arbitrary, they should not be capricious. Establishing a minimum passing standard is the technical expression of a policy decision and the information gained through standard setting studies inform these policy decisions. To this end, it is necessary to conduct robust examinations of methods and techniques commonly applied to standard setting studies in order to better understand issues that may influence policy decisions. The modified-Angoff method remains one of the most popular methods for setting performance standards in testing and assessment. With this method, is common practice to provide content experts with feedback regarding the item difficulties; however, it is unclear how this feedback affects the ratings and recommendations of content experts. Recent research seems to indicate mixed results, noting that the feedback given to raters may or may not alter their judgments depending on the type of data provided, when the data was provided, and how raters collaborated within groups and between groups. This research seeks to examine issues related to the effects of item-level feedback on the judgment of raters. The results suggest that the most important factor related to item-level feedback is whether or not a Subject Matter Expert (SME) was able to correctly answer a question. If so, then the SMEs tended to rely on their own inherent sense of item difficulty rather than the data provided, in spite of empirical evidence to the contrary. The results of this research may hold implications for how standard setting studies are conducted with regard to the difficulty and ordering of items, the ability level of content experts invited to participate in these studies, and the types of feedback provided.

No description available.

Als Sonderorganisation der Vereinten Nationen soll die UNESCO als rechtlich selbstständige Organisation mit eigener Rechtspersönlichkeit zur Erreichung des Gesamtziels der Vereinten Nationen beitragen. Grundlage dafür sind gemeinsame Standards in den Bereichen Bildung, Wissenschaft und Kultur, die gegenseitiges Verständnis und Kooperation fördern sollen. Rechtssetzungsinstrumente sind demnach von großer Bedeutung für die Tätigkeit der UNESCO. Die vorliegende Arbeit konzentriert sich auf die Analyse und kritische Würdigung der vorhandenen Instrumente und ordnet sie rechtlich sowohl nach ihrer Verbindlichkeit als auch ihrer Entstehung ein. Abschließend wird die Implementierung sowie die gewollte und erreichte Wirksamkeit der Rechtssetzungsinstrumente hinterfragt.

Financial scandals worldwide have led to an auditing profession crisis. Society has lost confidence in the profession because of a growing perception that it does not act in the public interest, but in its own interest only. The way in which the auditing profession is regulated may impact positively or negatively on the value of the audit function. Consequently there is danger that the profession may lose its very reason for existence. Conversely, the profession has an opportunity to re-invent itself, and by so doing, regain the trust of society. The South African auditing profession, as elsewhere, has begun to recognise this situation as an opportunity to introduce changes to the regulation of the profession. These regulations are the key to society’s willingness to trust the outcome of the audit process. While the current regulations are obviously flawed, it is believed that, once revised, society may regain confidence and trust in the profession and its services. To this end the Draft Auditing Profession Bill, 2004 was published in November 2004. In this thesis the profession’s regulations, including the Draft Auditing Profession Bill, 2004, are evaluated in terms of factors that are central to an effective and credible regulatory system. The burning issues involving the auditing profession are also identified in this study, and evaluated. In comparison with changes already made in other countries, it appears that those important regulatory system factors and the key public interest issues of credibility and trust are inadequately addressed by the proposed auditing profession regulations. The fundamental reasons for this failure are the proposed composition and financing of the regulator and associated bodies. Hence, in this study a normative framework for regulating the auditing profession in South Africa is proposed in an effort to regain society’s trust. / Thesis (DCom (Accounting Sciences))--University of Pretoria, 2007. / Auditing / unrestricted

Als Sonderorganisation der Vereinten Nationen soll die UNESCO als rechtlich selbstständige Organisation mit eigener Rechtspersönlichkeit zur Erreichung des Gesamtziels der Vereinten Nationen beitragen. Grundlage dafür sind gemeinsame Standards in den Bereichen Bildung, Wissenschaft und Kultur, die gegenseitiges Verständnis und Kooperation fördern sollen. Rechtssetzungsinstrumente sind demnach von großer Bedeutung für die Tätigkeit der UNESCO. Die vorliegende Arbeit konzentriert sich auf die Analyse und kritische Würdigung der vorhandenen Instrumente und ordnet sie rechtlich sowohl nach ihrer Verbindlichkeit als auch ihrer Entstehung ein. Abschließend wird die Implementierung sowie die gewollte und erreichte Wirksamkeit der Rechtssetzungsinstrumente hinterfragt.:LITERATURVERZEICHNIS II ABKÜRZUNGSVERZEICHNIS VI A. EINLEITUNG 1 B. RECHTSSETZUNGSINSTRUMENTE UND DEREN CHARAKTERISIERUNG 2 a. Rechtsetzungsinstrumente mit Außenwirkung 2 i. Erklärungen 2 ii. Empfehlungen 4 iii. Internationale Übereinkommen 6 b. Beschlussinstrumente von Organen 7 i. Resolutionen 7 ii. Entscheidungen 8 c. Zwischenergebnis 9 C. ENTSTEHUNG VON UNESCO-RECHTSAKTEN 9 a. Empfehlungen und internationale Übereinkommen 9 i. Die vorausgehende Studie als Grundvoraussetzung 10 ii. Entscheidung darüber, ob es eine Regelung geben soll 10 iii. Ausarbeitung eines Entwurfs 12 iv. Beschlussfassung 12 b. Erklärungen 12 c. Zwischenergebnis 13 D. IMPLEMENTIERUNG UND MONITORING 13 a. Empfehlungen und internationale Übereinkommen 13 b. Erklärungen 14 E. KRITISCHE BEWERTUNG UND VERBESSERUNGSANSÄTZE 15 a. Rechtsakte und ihre Rechtsverbindlichkeit 15 b. Entstehungsprozess 16 c. Implementierung und Monitoring 17 F. FAZIT 18 ANHANG I

The importance of learning mathematics and using it in daily life is obvious. On the other hand, the results from many national and international assessment studies show that the achievement of Turkish students are very far away from the bare minimum performance. However, in the measurement and evaluation procedures of both primary and secondary educational system, there is a lack of identification of this &ldquo / bare minimum&rdquo / or qualitative and clear descriptors for performance levels. A great importance is dedicated to the national exam results expressed in percentage terms of the correct responses, or in total score points in weighted scale scores, but there is still no system of presenting to students their scores with descriptions of these scores in terms of levels of skills that they did or did not reach. Therefore, this study has aimed to identify the knowledge and skills required for different performance levels defined by setting cut points for the results of a 4th grade mathematics achievement test. The test was conducted in 2007-2008 academic year with 269 fourth grade students in eight different private primary schools in Istanbul. Then, in 2008-2009 academic year, a group of ten teachers of mathematics and assessment experts took part in the study for identifying the performance level descriptors for 4th grade mathematics performance. Two different methods of standard setting were used. One of the methods was based on the oneparameter model of Item Response Theory (IRT) and mostly named as Bookmark Method. The method depended on the statistical identification of the cut points on the scale for performance levels such as Below Basic, Basic, Proficient, and Advanced. The other method was a judgmental method which required the participant teachers to classify the item as carrying the characteristics of performance levels, again, as Below Basic, Basic, Proficient, and Advanced. The study revealed that the item mappings from two methods were congruent to each other. There was a hierarchical ordering in terms of skills among the performance levels. Also, the results demonstrated that understanding and computation skills were heavily characteristics of Below Basic and Basic levels, whereas, problem solving skill was reached by the students of Proficient and Advanced levels.

The aim of my diploma thesis is to prepare documents for price calculation and determination of the common rent in the suburb of Brno - Žabovřesky. In this work, I used information from executed leases Realtors Matras&Matras & Real Estate Ltd. and Dvorak. Analysis of factors affecting price formation I have devoted the factors that I considered at that locality as valid for determining the price and verifying their influence on rental prices. I added my own factor into the monitored critical factors. This factor is noise. As the analysis results showed it was a major factor that significantly affects the final price of the lease. His inclusion among the decisive factors was correct. By setting standards and calculation of coefficients, I obtain results that helped determine the normal cost of rent and contributed to the view of the importance of determining the level of the individual factors to calculate the final rental price. Data collection, analysis and examination of the relationships between the key factors, I see as a guide for calculating the normal price, which will be used by districts and the real estate market.

Swedish municipalities are obliged to continually and annually account and disclose information in certain accounting reports. The accounting obligation for municipalities is set forth in the Swedish Local Government Act. Since the year 1998 there is also a Local Government Accounting Act (LGAA) in place. In accordance with LGAA a requirement on all accounting is that it needs to be established in line with Swedish General Accepted Accounting Principles (GAAP). At the same time as LGAA came into effect, the state and the municipal federations established a new standard-setting body. It had, and still has, the task to publish recommendations with the body’s view on how municipalities should account in accordance with Swedish GAAP. The body received the name The Council for Municipal Accounting, CMA. In this study the complex of norms that is of certain importance for Swedish municipalities when they account are analysed. Questions that are analysed are e.g. what position and function the standard-setting body CMA and the body’s recommendations have in a legal context. Another question that is analysed is how the regulation for municipalities should be understood in relation to the regulation for private sector. Some of the conclusions in the study are that there is a possibility to identify a Swedish GAAP for Municipalities which has its own systematic. The legal control of whether municipalities account in accordance to Swedish GAAP is weak though. When evaluating what should be seen as Swedish GAAP for municipalities, there is a presumption that the recommendations from CMA are the correct interpretations, even though the recommendations in line with the constitution can not be seen as any form of binding law. In light of this, the strength of the presumption is somewhat unclear, but should not be seen as strong as the equivalent presumption that recommendations from standard-setting bodies in private sector are the correct interpretation of Swedish GAAP. / Sveriges kommuner och landsting har sedan länge varit skyldiga att redovisa utfallet av sin verksamhet. Det kommunala redovisningsområdet har gått från att vara i stort sett oreglerat, till en reglering som under de senaste två decennierna utvecklats i väsentlig grad. Dagens reglering är emellertid inte okomplicerad utan ger upphov till ett flertal intressanta rättsliga frågeställningar, bland annat frågan om vilken rättslig ställning som kan tillskrivas olika typer av normer inom området. I denna rättsvetenskapliga studie analyseras, systematiseras och utvärderas regleringen som berör den kommunala redovisningsskyldigheten, särskilt i ljuset av att redovisningen ska upprättas i enlighet med den rättsliga standarden god redovisningssed. Undersökningen omfattar flera rättsområden där konstitutionella, kommunal- och redovisningsrättsliga frågor behandlas parallellt. Inom ramen för undersökningen utvärderas bland annat förhållandet mellan lagstiftningen och den s.k. kompletterande normgivningen, både ur ett principiellt perspektiv och genom en särskild undersökning av fyra utvalda redovisningsfrågor. De fyra redovisningsfrågor som behandlas är redovisningen av materiella anläggningstillgångar, bidrag till infrastruktur, pensionsåtagandet samt den sammanställda redovisningen.

Considerable energy and resources continue to be expended on accounting rule-making, particularly through standard setting. This has been the case both at the national and international (global) level for a long time. Despite this, there is continuing dissatisfaction with what has been achieved. Criticism continues to be expressed over the rule-makers, their processes of setting rules as well as the rules being produced. Based on a detailed longitudinal case study of one process of setting an international accounting standard this study suggests a comprehensive model for understanding the (international) accounting standard setting process. In addition to the previously emphasised role of politics, it also recognises the potential significance of learning and executive concerns, as well as significant interactions between these three sub-processes of accounting standard setting. In doing this the suggested model provides a framework for approaching concerns regarding the prospects of, and problems involved in, accounting standard setting as a means of achieving (more) standardised accounting practices. A significant part of this book provides a detailed account explaining why the IASC published a standard on income tax requiring the balance sheet liability method in 1996. This case is especially interesting, not only because income tax constitutes a considerable expense for most companies, but also because the revised standard implied a change in financial accounting practices in most countries. The appendix contains several numerical examples illustrating the difference between alternative methods of accounting for income tax / Diss. Stockholm : Handelshögskolan, 2005