1,922,706 research outputs found
The accounting regulation in the French context: The case of corporate groups (1921-1943)
Get PDFThe aim of this paper is to shed light on the role of legislators and lawyers in establishing accounting regulations concerning corporate groups in France during the 1930s and the Occupation (1940 - 1944). A review of bills proposing accounting regulation shows that no significant progress was to be achieved. Furthermore, while some lawyers called for a comprehensive regulation of corporate groups, no such progress was made during the inter-war period. Ultimately it's the Vichy government which introduced the first regulations on accounting subsidiaries in the French Plan Comptable and limited the reciprocal shareholdings in the Act of March 4, 1943.Accounting history, corporate groups, accounting regulation, inter war period, Occupation period, France
The apple of discord : the impact of the Levant on Anglo-French relations during 1943
Get PDFThis thesis provides a detailed account and analysis of
Anglo-French relations in the Levant and their impact on the
more general relationship between the British and the Free
French during the important year of 1943. It aims to examine
and explain how the Levant, traditionally an area of mutual
suspicion and rivalry, created and accentuated discord and
dissension between wartime Allies and , on occasion , even
came perilously close to rupturing their relations.
The introduction provides a survey of Anglo-French
relations in the region as a backdrop against which the
period covered by the thesis must be viewed. Chapters I-IV
examine two policies pursued by Britain in the interests of
the war effort, the persuasion of the Free French to honour
their independence pledge to Syria and Lebanon and the
encouragement of the formation of a unified French movement
in North Africa. Arising from these policies, the mounting
tensions between the Foreign Office and its principal
representative in the Levant and between Churchill and de
Gaulle are explored. The influence of deteriorating AngloFrench relations in the Levant on the Churchill-de Gaulle relationship is considered as are the high-level AngloFrench discussions in the summer of 1943 which acknowledged the need for better co-operation in the Levant. Chapters V and VI investigate the increasing Bri tish involvement in Levant politics, which resulted in the establishment of strongly nationalist and anti-French governments in both Syria and Lebanon.
Chapters VII-XII are concerned exclusively with events
in the Lebanon during late October and November 1943 which
provoked a major crisis in Anglo-French relations. Attention
is focused on the efforts of the Foreign Office and their
French counterparts to defuse the crisis and to lessen its
overall impact, and is contrasted with the intransigence
displayed by Churchill and de Gaulle and with the
belligerence of both French and British authorities on the
spot. The final chapters deal with the efforts made to heal
the breach in the Anglo-French relationship by both sides
and the attempt by both to re-evaluate and reform their
policies in the Levant. The troubled course of the AngloFrench alliance in the Levant throughout the remainder of the war, including the crisis in Syria in May and June 1945, is examined in a brief epilogue
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Message of Governor Andrew F. Schoeppel to the 1943 Kansas Legislature.
No full text"January 13, 1943
Luis Carlos Galán 1943 - 1989
Get PDFHoja de mano de la exposición "Luis Carlos Galán 1943 - 1989" que presenta la vida política de este importante líder político
Rosh Hashanah, 1943
No full textText on back of photograph: Rosh Hashanah, 1943. Left to right; H.R.[?] Schiff, American Red Cross ; Maj. J. Frank, USA ; Capt. Toloff, USA ; Capt. S. Meyers, USA ; Chaplain Solomon E. Cherniak, USNR ; Lt (JG) Goldberg, USNR ; Lt. A. Beniof, USA ; Leo Feldman, SK 1/C, USNR.Digital imag
1943 Enotah
No full textThe Young Harris College yearbook from 1943 features photographs of students, organizations, and events
Fortnightly Chronicle (1943-04-29)
No full textDuluth State Teachers College. (1943). Fortnightly Chronicle (1943-04-29). Retrieved from the University Digital Conservancy, https://hdl.handle.net/11299/210058
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