In dieser Arbeit wird mit Hilfe von Daten, die mit dem High Energy Stereocopic System (H.E.S.S.) in Namibia aufgenommen wurden, indirekt nach dunkler Materie im Halo der Milchstraße gesucht / An indirect search for the presence of dark matter particles in the halo of the Milky Way with data that were recorded with the High Energy Stereoscopic System (H.E.S.S.) is discussed in this work

The focus of this thesis is Greece after the 1967 Colonels' Coup. After an analysis of American responses to military coups among allies since 1949, the Greek situation is explored in depth. Emphasis is given to Congressional and Executive infighting and bureaucratic interpretations of policy. The two presidents who dealt with the Colonels are studied for personal reaction. Sources include the New York Times and its Index, the Department of State Bulletins, current Greek history books, Congressional Hearings and other documents relating to Greece. Major conclusions are that Congressional- Executive infighting produced a meandering non-policy toward Greece, and there was a difference in Johnson's and Nixon's reaction with the latter being more pragmatic verbally but less effective factually.

Made available in DSpace on 2016-04-25T18:40:39Z (GMT). No. of bitstreams: 1 EdigarBernardoDosSantos.pdf: 1215755 bytes, checksum: 0867829a5c069c9043ccc11ad6c7aaa4 (MD5) Previous issue date: 2005-05-31 / Boosted by the acceleration in the economic globalization, the increase of the business competition, the work to synergy, the scale gains and the exponential growth in development of the technology of information, companies increased their international transactions such as mergers, acquisitions, joint ventures, issuance of debt securities, access to the public market of stocks abroad, etc. These transactions require exchange of accounting information in an international language. As the United States is considered one of the most important financial market in the world, the main objective of this narrative is the comparative analysis of the accounting standards and taxes applicable to the operations of business combinations in the United States and Brazil. Primary, it was presented some statistics about business combinations, followed by a conceptual and literature review. In the chapters called accounting procedures for the operations of business combinations in the United States and Brazil, the main accounting standard issued in each country is analyzed, with special focus on the definitions, accounting records, criteria of evaluation, consolidation needs and disclosure requirements. In the comparative chapter the main similarities and differences between the standards of the two countries are presented, followed by commentaries with opinions and recommendations. In the following chapters, called taxes aspects related to the operations of business combinations in Brazil and the United States, the main legal definitions related to the taxation of the capital gain and the possibilities of taxes deduction of the amortization of goodwill are evaluated. In the comparative chapter of the taxes aspects is presented where the criteria of the two countries are compared. The methodology was based in an exploratory research and in the comparative method. Finally, it was concluded there are not relevant differences between the accounting standards of the business combinations in the two countries, except for the amortization of goodwill and accounting record of negative goodwill. In relation to the taxes aspects, the tax deduction of goodwill is permitted in the two countries, however in different periods and the capital gain in the sale of the permanent investments is subject to taxation in both, but the Brazilian rules allow the tax planning. / Impulsionadas pelo acelerado fenômeno da globalização econômica, crescimento da competitividade, busca de sinergia, ganhos de escala e a exponencial evolução da tecnologia da informação, as empresas passaram a realizar cada vez mais transações internacionais, tais como: fusões, aquisições, joint ventures, emissão de título de dívida, lançamento de ações no exterior etc. Essas operações requerem troca de informações contábeis em linguagem internacional. Considerando-se os Estados Unidos um dos principais mercados financeiros mundiais, esta dissertação teve como objetivo principal a análise comparativa das normas contábeis e tributárias aplicáveis às operações de business combinations, nos Estados Unidos e no Brasil. Inicialmente, apresentam-se algumas estatísticas de operações de business combinations, seguidas de revisão conceitual e da literatura. Nos capítulos denominados procedimentos contábeis para as operações de business combinations nos Estados Unidos e no Brasil, analisam-se as principais normas contábeis vigentes em cada país sobre business combinations, com destaque para as definições, registro, critérios de avaliação, necessidades de consolidação e obrigatoriedade de divulgação. No capítulo comparativo, apresentam-se as principais similaridades e diferenças entre as normas dos dois países, seguidas de comentários, opiniões e recomendações. Nos capítulos seguintes, denominados aspectos tributários relacionados às operações de business combinations nos Estados Unidos e no Brasil, avaliam-se as principais definições legais relacionadas à tributação do ganho de capital e as possibilidades de dedução fiscal da amortização do ágio ou goodwill. No capítulo comparativo dos aspectos tributários, confrontam-se os critérios utilizados em cada um dos países. A metodologia foi fundamentada na pesquisa exploratória e no método comparativo. Finalmente, verifica-se que não há diferenças relevantes entre as normas contábeis para as operações de business combinations nos dois países, exceto quanto aos critérios para amortização do goodwill e registro do goodwill negativo. Em relação às normas tributárias, verifica-se que a dedução fiscal do goodwill é permitida nos dois países, mas em prazos diferentes, e que o ganho de capital na alienação de investimentos está sujeito à tributação em ambos, mas as normas brasileiras permitem o planejamento tributário.

Vår utforskning av fiktionens världar kan fördjupa vår förståelse för oss själva, varandra och vår omvärld. Syftet för denna litteraturstudie är att nå en förståelse för hur narrativa datorspel kan ge upphov till dessa identitetsutvecklande insikter och hur litteraturundervisningen kan stödja elevernas vägar till att nå fram till dem. För att illustrera textgenrens lärandepotential används det narrativa datorspelet The Last of Us (2013) som ett studieobjekt. Med basis i kognitiv litteraturteori kring termerna immersion och narrativ experientialitet kan man utifrån denna litteraturstudie uttyda att de narrativa datorspelens upphov till identitetsutvecklande insikter bygger på ett slags fiktivt experientiellt lärande. Det inledande steget i detta lärande är spelarens inlevelse i spelets berättelse, den så kallade narrativa immersionen. Då datorspelsnarrativet etablerar ett känslomässigt engagemang gentemot spelarkaraktären möjliggörs ett delat erfarande inom fiktionsvärlden. Detta interaktiva och förkroppsligade tillstånd stimulerar spelaren att projicera sina egna kunskaper och erfarenheter för att förstå sina intryck av sin inlevelse i fiktionsvärlden. I en kognitiv simulation tillåts spelare reflektera hur de skulle reagera om de vore i samma situation. De kulturellt medierade erfarenheter spelare således tar till sig har potentialen att expandera deras befintliga förståelsebakgrund. De litteraturdidaktiska överväganden som nödvändiggörs för att stödja detta lärande bygger på att främja elevernas inträde i fiktionsvärlden och uppmuntra dem att knyta an sina individuella bakgrunder till sitt fiktiva erfarande. / Our explorations of the possible worlds of fiction help increase our understanding of each other, the world around us, and ourselves. The purpose of this study is to examine how narrative computer games may provide identity-defining insights and which literary teaching methods are beneficial to facilitate students’ access to them. To illustrate the learning potential of the genre this study examines the narrative computer game The Last of Us (2013). On the basis of cognitive literary theories relating to the concepts of immersion and narrative experientiality this study finds that the identity developmental potential of narrative computer games relies on a sense of fictional experiential learning. The inaugurating move in this learning is the player’s immersion in the story of the game, the so-called narrative immersion. As the players therein become emotionally involved in the player-characters’ lives they are exposed to a sense of shared experience with said characters. As this shared embodied experience within the storyworld is accompanied by the medium-specific interactive nature of computer games, players are also stimulated to project their own prior knowledge and experiences as they form assessments based on their subjective impressions of the storyworld. In a cognitive simulation, this interaction between the players’ prior experiential background and the experiences of the protagonists provides an avenue for players to reflect on how they would react if they were faced with a similar situation. The culturally mediated experiences the players thus gather may influence, redefine and expand the players’ current world of knowledge. In order to pave the students’ way to acquire these identity-defining insights, this study finds that pedagogical practices that favour a climate where students are encouraged to immerse themselves in the storyworld and attribute their prior experiential backgrounds to their fictive experiences therein are key factors that help unlock the full learning potential of narrative computer games.

The US military’s culture, structure, and process for providing advice to the president and his national security decision-making team are flawed due to the marginalization of unconventional warfare (UW) expertise -- UW is the military’s doctrinal term for support to resistance activities and movements. This marginalization results in inadequate consideration for applying UW as a strategic option for the nation. Through a qualitative methods case study analysis utilizing macro- and micro-level process-tracing with a conceptual framework based on Niklas Luhmann’s Systems Theory, the author shows that viable and acceptable resistance elements existed in Syria in March 2011 to June 2014 and that the conventional US military failed to recognize this development, adequately analyze its implications, and craft a strategic UW option for the national security decision-makers to consider. This finding is significant in that it exposes a deficiency in the US military’s culture, structure and process that results in an incomplete and insufficient menu of military options for the president. If these cultural, structural, and procedural flaws are left unaddressed, the US is likely to repeat this strategic error in the future. The author identifies specific recommendations for national security practitioners; however, the overarching theme is the need to change the institutional culture and the old structures of the conventional military to be able to provide the president a more complete, comprehensive, and creative menu of options to consider when assessing and responding to violent political crises short of conventional war.

This diploma thesis deals with revenue recognition in acconrdance to International Financial Reporting Standards IFRS and american Generally Accepted Accounting Principles US GAAP. Furthermore, it is focused on convergence project, called Revenue Recognition Project. This will result to standard Revenue from Contracts with Customers. Expected issue period is the end of 2011. The goal of this thesis is to analyze and assess the current situation in chosen accounting systems.

Práca si kladie za cieľ vytvorenie obchodného systému pre intradenné obchodovanie US akciových indexov. Autor sa v teoretických východiskách zameriava na vysvetlenie základných pojmov obchodovania US indexov na intradennej báze a obchodovania všeobecne. V ďalšej kapitole je popísaná súčastná situácia – tvorba obchodného plánu a vysvetlené principy na ktorých je plán založený. V návrhovej časti je predstavený kompletný systém pre intradenné obchodovanie US akciových indexov.

The second term of the presidency of Barack Obama was an active phase of interactions among Russia, the United States, and China. At that time, many issues came up to be able to shake the international situation (e.g., the rise of ISIS, the South China Sea issue, the THAAD, TPP, Ukrainian crisis). The author selected four issues (trade, counterterrorism, the South China Sea issue, the THAAD) to analyze how the states were interacting among themselves (Russia-US, US-China, China-Russia) and how it influenced the international order. Two basic international theories will be applied - realism and liberalism (offensive realism, neo-liberal institutionalism, economic interdependency, and theory of triangle) to understand the interactions and discuss them.

This Master thesis deals with the Sino-American cooperation during the Six-Party Talks between 2003 and 2009 and it aims to analyze both the main interests and objectives, with which the US and China came in the negotiations, and the problematic issues between the US and China, most critically complicating a progress in the negotiations. Although both countries cordially declared common interest in denuclearization of the Korean Peninsula, their real order of priorities within the Talks greatly differed. Contrary to the United States, China prioritized stability of the region to its denuclearization and was trying very hard to moderate the harsh US approach towards the DPRK's nuclear activities. In this way, it was, however, practically impossible to effectively force the North to abandon its nuclear program, which was something unconditionally demanded by the United States. What is more, the long-lasting political and strategic alliance between Beijing and Pyongyang considerably complicated the problem. In consequence, any statements or resolutions, which were adopted during the Talks, lacked sufficient strength and did not force North Korea to start dismantlement of its nuclear program. Thus, the US-China cooperation was not very fruitful. Based on these findings, the thesis concludes that the...

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