145 research outputs found
Waste and resource management practices, legislation and policy encouraging and influencing ‘regeneration reuse’ of property assets
No full textCarbon taxation governance is becoming increasingly popular, further evolving the polluter pays concept already well established in the built environment as a mechanism to controlling and licensing waste generation. This paper presents an explanation of property asset ‘regeneration reuse’ principles following deconstruction, which reduce waste generation associated with the process of demolition, construction and operation. An analysis is made of strategies in Australia and the United Kingdom, comparing jurisdiction targets pertaining to construction and demolition waste that encourage ‘regeneration reuse’. From examination of applicable Australian and United Kingdom legislation, strategic, fiscal and policy that influence on the 'regeneration reuse' of property assets, an evaluation to the variety of issues relevant to waste and resource management practices is reached. The paper concludes that a systematic evaluation framework to selecting building components and structures suitable for reuse after deconstruction must be considered in legislation
Materialien über die Ökologie und Biologie von \u3cem\u3eSphaeromides bureschi\u3c/em\u3e Strouhal
No full textThe acquatic cave Isopod Sphaeromides bureschi Strouhal was discovered by I. Buresch in the underground water of two caves in western Stara-Planina. In this paper the author describes a new station, a spring, in the same region and then exposes the results of ecological and biological observations on this species (biotope, temperature, sex-ratio, feeding regime, locomotion)
APLICAÇÃO DAS NORMAS CONTABILÍSTICAS INTERNACIONAIS IAS 32, IFRS 7 E IAS 39 EM PRÁTICA DAS ENTIDADES EMPRESARIAIS DA REPÚBLICA CHECA
No full textIt is well known the fact that once regulatory bodies adopt a financial reporting paradigm, it becomes the guiding principle for accounting regulation. This paradigm itself in the field of accounting represents the starting point of our research which focuses on the specific case of Czech Republic, namely on aspects concerning regulations in the field of financial instruments. An a priori economic analysis of national regulations in correlation with international standards inferences has been approached. In doing so, there were identified several key issues, which need to be discussed when thoroughly analyzing accounting regulations for financial instruments. Paper represents a first step within intended scientific demarche, a priori research having the quality of generating feedback on hypothetical reporting alternatives prior to implementation. Forward, those issues analyzed through the regulations perspective need to be closely quantified in matters of their actual implementation, pertinent conclusions and correlations being then made regarding the status of the country within the global capital market.É um facto que, uma vez que as entidades reguladoras adoptam um determinado paradigma de informação financeira, este torna-se o princípio orientador para a regulamentação da contabilidade. Este paradigma que domina a contabilidade representa o ponto de partida deste trabalho de investigação, o qual incide sobre o caso específico da República Checa, mais concretamente nos aspectos relativos às regras que dizem respeito aos instrumentos financeiros. Ao nível da análise económica foi conduzido um trabalho de inferência, à priori das regulamentações nacionais em consonância com padrões internacionais. Ao analisar minuciosamente o normativo contabilístico respeitante aos instrumentos financeiros não foram identificadas questões-chave que precisam ser discutidas. Este artigo representa um primeiro passo no sentido de entender cientificamente, uma investigação à priori com a finalidade de gerar feedback sobre hipotéticas alternativas de relatórios antes de sua implementação. Adicionalmente, os temas analisados sob a perspectiva regulamentar devem ser particularmente avaliados em relação à sua aplicação efectiva, às conclusões pertinentes e correlações com o status do país no mercado global de capitais
No Czech listed companies satisfied the requirements on reporting under IFRS/IAS: Application on financial instruments
No full textAlthough in the United States derivatives have been traded since around the middle of the nineteenth century, in the Czech Republic a derivative was an unknown term until lately ‐ or rather a term referring to someplace an unknown empire. The situation started to change roughly in the second half of nineties, when as part of macroeconomic shocks and government crisis in 1997 when interest rates increased significantly and the Czech crown devaluated from day to day. At that time companies felt first time ever how heavy impact an unexpected and not counted on change of market conditions may have on them. From 2001 to 2004 another unusual phenomenon occurred which shook the business sector; should a prophet has predicted it at the end of the nineties, he would probably be crazy. The exchange rate of dollar against crown dropped from over 40 CZK/USD to 20 CZK/USD. Companies that made contracts with their customers in dollars but with suppliers in crowns bore a great exchange rate risk and they frequently paid a lot when dollar dropped. At the moment we also have to mention world prices of oil and oil products which rocketed so high that nobody could have expected it several years ago. This paper focuses on the comparison of reporting of the derivatives using International Financial Reporting Standards (IFRS) in comparison with the Czech accounting legislature by the companies listed on the Prague Stock Exchange (PSE). Study draws the attention to check the differences in reporting of derivatives and also compares their qualitative advantages. Results of this study are based on the analysis of annual reports of the companies listed on the PSE. Any of analyzed companies didn’t allow all of the requirements of IFRS on reporting of the financial derivatives.</jats:p
APLICAÇÃO DAS NORMAS CONTABILÍSTICAS INTERNACIONAIS IAS 32, IFRS 7 E IAS 39 EM PRÁTICA DAS ENTIDADES EMPRESARIAIS DA REPÚBLICA CHECA
No full textIt is well known the fact that once regulatory bodies adopt a financial reporting paradigm, it becomes the guiding principle for accounting regulation. This paradigm itself in the field of accounting represents the starting point of our research which focuses on the specific case of Czech Republic, namely on aspects concerning regulations in the field of financial instruments. An a priori economic analysis of national regulations in correlation with international standards inferences has been approached. In doing so, there were identified several key issues, which need to be discussed when thoroughly analyzing accounting regulations for financial instruments. Paper represents a first step within intended scientific demarche, a priori research having the quality of generating feedback on hypothetical reporting alternatives prior to implementation. Forward, those issues analyzed through the regulations perspective need to be closely quantified in matters of their actual implementation, pertinent conclusions and correlations being then made regarding the status of the country within the global capital market.É um facto que, uma vez que as entidades reguladoras adoptam um determinado paradigma de informação financeira, este torna-se o princípio orientador para a regulamentação da contabilidade. Este paradigma que domina a contabilidade representa o ponto de partida deste trabalho de investigação, o qual incide sobre o caso específico da República Checa, mais concretamente nos aspectos relativos às regras que dizem respeito aos instrumentos financeiros. Ao nível da análise económica foi conduzido um trabalho de inferência, à priori das regulamentações nacionais em consonância com padrões internacionais. Ao analisar minuciosamente o normativo contabilístico respeitante aos instrumentos financeiros não foram identificadas questões-chave que precisam ser discutidas. Este artigo representa um primeiro passo no sentido de entender cientificamente, uma investigação à priori com a finalidade de gerar feedback sobre hipotéticas alternativas de relatórios antes de sua implementação. Adicionalmente, os temas analisados sob a perspectiva regulamentar devem ser particularmente avaliados em relação à sua aplicação efectiva, às conclusões pertinentes e correlações com o status do país no mercado global de capitais
Investigation into the von Karman Vortex Street and the Relationship Between Reynolds and Strouhal Numbers
No full textabstract: This experiment used hotwire anemometry to examine the von Kármán vortex street and how different surface conditions affect the wake profile of circular airfoils, or bluff bodies. Specifically, this experiment investigated how the various surface conditions affected the shedding frequency and Strouhal Number of the vortex street as Reynolds Number is increased. The cylinders tested varied diameter, surface finish, and wire wrapping. Larger diameters corresponded with lower shedding frequencies, rougher surfaces decreased Strouhal Number, and the addition of thick wires to the surface of the cylinder completely disrupted the vortex shedding to the point where there was almost no dominant shedding frequency. For the smallest diameter cylinder tested, secondary dominant frequencies were observed, suggesting harmonics
APLICAÇÃO DAS NORMAS CONTABILÍSTICAS INTERNACIONAIS IAS 32, IFRS 7 E IAS 39 EM PRÁTICA DAS ENTIDADES EMPRESARIAIS DA REPÚBLICA CHECA
No full textIt is well known the fact that once regulatory bodies adopt a financial reporting paradigm, it becomes the guiding principle for accounting regulation. This paradigm itself in the field of accounting represents the starting point of our research which focuses on the specific case of Czech Republic, namely on aspects concerning regulations in the field of financial instruments. An a priori economic analysis of national regulations in correlation with international standards inferences has been approached. In doing so, there were identified several key issues, which need to be discussed when thoroughly analyzing accounting regulations for financial instruments. Paper represents a first step within intended scientific demarche, a priori research having the quality of generating feedback on hypothetical reporting alternatives prior to implementation. Forward, those issues analyzed through the regulations perspective need to be closely quantified in matters of their actual implementation, pertinent conclusions and correlations being then made regarding the status of the country within the global capital market.É um facto que, uma vez que as entidades reguladoras adoptam um determinado paradigma de informação financeira, este torna-se o princípio orientador para a regulamentação da contabilidade. Este paradigma que domina a contabilidade representa o ponto de partida deste trabalho de investigação, o qual incide sobre o caso específico da República Checa, mais concretamente nos aspectos relativos às regras que dizem respeito aos instrumentos financeiros. Ao nível da análise económica foi conduzido um trabalho de inferência, à priori das regulamentações nacionais em consonância com padrões internacionais. Ao analisar minuciosamente o normativo contabilístico respeitante aos instrumentos financeiros não foram identificadas questões-chave que precisam ser discutidas. Este artigo representa um primeiro passo no sentido de entender cientificamente, uma investigação à priori com a finalidade de gerar feedback sobre hipotéticas alternativas de relatórios antes de sua implementação. Adicionalmente, os temas analisados sob a perspectiva regulamentar devem ser particularmente avaliados em relação à sua aplicação efectiva, às conclusões pertinentes e correlações com o status do país no mercado global de capitais
Reporting and measurement of the ice‐hockey contracts: Ideas for the true‐and‐fair view reporting of the NHL clubs
No full textYear 2004 was influenced by the strike in the National Hockey League. The reason of this strike was the option of adoption of the wage ceiling for the NHL players. The paper stresses the attention to the problem how to account and measure the possibility of the players’ contracts with options in the new model. We are dealing with the following hypothesis: “Is possible to use the experiences of valuation of financial options not only to ROA (Real Options Analysis) but also for valuation of players’ contracts with option?” The modified Black‐Scholes Formula is one of the possible solutions how to measure the value of the option clause.</jats:p
The Belgian civil remedy in case of an unfair commercial practice towards a consumer: an effective, proportionate and dissuasive sanction?
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