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open access

Financial Reporting in Poland: Privatization of Select Firms Traded on the Warsaw Stock Exchange

Description: Poland's transition from a centrally-planned economy (CPE) to a market economy began in 1989. Building a market economy out of the failures of a CPE represents an unprecedented process in the history of economic development. At the core of the transition is the privatization of state-owned enterprises (SOEs). Many problems encountered during privatization are accounting related, and before privatization can occur valuation issues must be resolved. What has been the role of accounting in Poland'… more
Date: December 1996
Creator: De la Rosa, Denise M. (Denise Mary), 1949-
open access

Anti-Semitism and Der Sturmer on Trial in Nuremberg, 1945-1946: The Case of Julius Streicher

Description: The central focus of this thesis is to rediscover Julius Streicher and to determine whether his actions merited the same punishment as other persons executed for war crimes. Sources used include Nuremberg Trial documents and testimony, memoirs of Nazi leaders, and other Nazi materials. The thesis includes seven chapters, which cover Streicher's life, especially the prewar decades, his years out of power, and his trial at Nuremberg. The conclusion reached is that Streicher did have some influenc… more
Date: August 1997
Creator: Bridges, Lee H. (Lee Hammond)
open access

The Anglo-American Council on Productivity: 1948-1952 British Productivity and the Marshall Plan

Description: The United Kingdom's postwar economic recovery and the usefulness of Marshall Plan aid depended heavily on a rapid increase in exports by the country's manufacturing industries. American aid administrators, however, shocked to discover the British industry's inability to respond to the country's urgent need, insisted on aggressive action to improve productivity. In partial response, a joint venture, called the Anglo-American Council on Productivity (AACP), arranged for sixty-six teams involving… more
Date: May 1999
Creator: Gottwald, Carl H.
open access

The Relationships of Cross-Cultural Differences to the Values of Information Systems Professionals within the Context of Systems Development

Description: Several studies have suggested that the effect of cultural differences among Information Systems (IS) professionals from different nations on the development and implementation of IS could be important. However, IS research has generally not considered culture when investigating the process of systems development. This study examined the relationship between the cultural backgrounds of IS designers and their process-related values with a field survey in Singapore, Taiwan, the United Kingdom and… more
Date: December 1995
Creator: Holmes, Monica C. (Monica Cynthia)
open access

An Exploratory Investigation of the Origins and Regulatory Actions of the United Kingdom's Financial Reporting Review Panel

Description: In 1990, the accounting profession and the British government worked together to establish a new regulatory framework for financial reporting in the United Kingdom (UK), the Financial Reporting Council (FRC) and its two subsidiaries, the Accounting Standards Board (ASB) and the Financial Reporting Review Panel (FRRP). The FRRP enforces companies' compliance with the ASB's accounting standards and the accounting provisions of the UK Companies Act. Only one study, Brandt et al. (1997), has examin… more
Date: December 1998
Creator: Styles, Alan K. (Alan Keith)
open access

Paul Hindemith and Neue Sachlichkeit: Zeitoper in the Weimar Republic

Description: The focus of this study will be the impact of Neue Sachlichkeit on Zeitoper, specifically its influence upon Hindemith's operatic output. The purpose of this paper is not to.subject these works to detailed musical analysis, but rather to place Hindemith's Zeitopern in historical perspective, examining how they were influenced by and mirrored the aesthetic atmosphere of the Weimar Republic.
Date: May 1992
Creator: Kresge, Kristine Helene
open access

Grenelle Environnement

Description: The new 'Grenelle II' laws are presented in the French Parliament. The Grenelle II (2010) follows the Grenelle I (2007) and a second public consultation round with representatives of large companies. Detailed plans are presented for building, transport and energy sector. Local authorities are asked to play a more important and facilitating role. The new law package contains six pillars and contains the 'outlines' and 'logistics' of the application on regional and local level: - 1. Improving t… more
Date: October 2010
Creator: France. Ministère de l'écologie, de l'énergie, du développement durable et de la mer
open access

State of the Climate in 2009

Description: This report describes observations of precipitation, temperature, and other climatology metrics from different global regions.
Date: June 2010
Creator: Andt, D. S.; Baringer, M. O.; Johnson, M. R.; Alexander, L. V.; Diamond, H. J.; Fogt, R. L. et al.
open access

State of the Climate in 2008

Description: This report describes observations of precipitation, temperature, and other climatology metrics from different global regions.
Date: August 2009
Creator: Peterson, T. C.; Baringer, M. O.; Diamond, H. J.; Fogt, R. L.; Levy, J. M.; Richter-Menge, J. et al.
open access

South Pacific Regional Environment Programme Agreement : message from the President of the United States transmitting agreement establishing the South Pacific Regional Environment Programme, done at Apia on June 16, 1993

Description: The South Pacific Regional Environment Programme is to promote cooperation in the South Pacific islands region and to provide assistance in order to protect and improve the environment and to ensure sustainable development.
Date: 1997
Creator: United States. President (1993-2001 : Clinton) & Albright, Madeleine Korbel
open access

Land-based sources protocol to Cartagena Convention : message from the President of the United States transmitting protocol concerning pollution from land-based sources and activities ("the Protocol") to the Convention for the Protection and Development of the Marine Environment of the Wider Caribbean Region, with annexes, done at Oranjestad, Aruba, on October 6, 1999, and signed by the United States on that same date

Description: This treaty sets out general legal obligations to protect the marine environment of the Gulf of Mexico, Straits of Florida, Caribbean Sea, and immediately adjacent areas of the Atlantic Ocean-collectively known as the Wider Caribbean Region.
Date: 2007
Creator: United States. President (2001-2009 : Bush) & Rice, Condoleezza, 1954-
open access

Transposition and the Transposed Modes in Late-Baroque France

Description: The purpose of the study is the investigation of the topics of transposition and the transposed major and minor modes as discussed principally by selected French authors of the final twenty years of the seventeenth century and the first three decades of the eighteenth. The sources are relatively varied and include manuals for singers and instrumentalists, dictionaries, independent essays, and tracts which were published in scholarly journals; special emphasis is placed on the observation and at… more
Date: December 1988
Creator: Parker, Mark M. (Mark Mason)
open access

Purchasing Power Parity and the Efficient Markets: the Recent Empirical Evidence

Description: The purpose of the study is to empirically determine the relevance of PPP theory under the traditional arbitrage and the efficient markets (EPPP) frameworks during the recent floating period of the 1980s. Monthly data was collected for fifteen industrial nations from January 1980 to December 1986. The models tested included the short-run PPP, the long-run PPP, the EPPP, the EPPP with deviations from expectations, the forward rates as unbiased estimators of future spot rates, the EPPP and the fo… more
Date: December 1988
Creator: Yuyuenyongwatana, Robert P. (Robert Privat)
open access

Spółka Nakładowa Młodych Kompozytorów Polskich (1905-1912) and the Myth of Young Poland in Music

Description: This study deals with the four-composer Polish musical association, Young Polish Composers' Publishing Company, which became commonly known as the group Poland in Music. Young Poland in Music is considered by Polish and non-Polish music historians to be the signal inaugurator of modernism in Polish music. However, despite this most important attribution, the past eighty-odd years have witnessed considerable confusion over the perceptions of: 1) exactly who constituted the publishing company, 2)… more
Date: December 1987
Creator: Hebda, Paul Thomas
open access

Solo Trombone Performances at the Gewandhaus in the Nineteenth Century: a Lecture Recital, Together with Three Recitals of Selected Works of G. Jacobs, S. Sulek, E. Bloch, C. Wagenseil, W. Ross, G. Pergolesi, T. George, F. Hidas, J. Albrechtsberger and Others

Description: This study investigates and documents tenor/bass trombone solo performances at the Gewandhaus, Leipzig, East Germany, between 1821 and 1876. Included is the discussion of a newly discovered composition, the Concertino fur Bassposaune und Orchester, by Carl Heinrlch Meyer, which is the earliest concerto for the tenor/bass trombone. Its performance at the Gewandhaus in 1821 marked the beginning of the solo tradition for the tenor/bass trombone, and the Leipzig Gewandhaus became one of the leading… more
Date: May 1989
Creator: Lewis, Michael E. (Michael Edward), 1952-
open access

An Exploratory Investigation of Socio-Economic Phenomena that May Influence Accounting Differences in Three Diverse Countries

Description: This dissertation attempts to provide an exploratory structure to respond to, and tries to resolve, an existing void in international accounting research. The void is a lack of coherently structured, nation-specific, descriptive research to investigate socio-economic phenomena which may influence financial accounting. This dissertation's salient features include a political economy theory, an exploratory, sociological method, and a case study format. The political economy of accounting, introdu… more
Date: August 1989
Creator: Hudack, Lawrence R. (Lawrence Ralph)
open access

The Role of Theodore Blank and the Amt Blank in Post-World War II West German Rearmament

Description: During World War II, the Allies not only defeated Germany; they destroyed the German army and warmaking capability. Five years after the surrender, Theodor Blank received the responsibility for planning the rearmament of West Germany starting from nothing. Although Konrad Adenauer was the driving force behind rearmament, Theodor Blank was the instrument who pushed it through Allied negotiations and parliamentary acceptance. Heretofore, Blank's role has been told only in part; new materials and … more
Date: May 1988
Creator: Lowry, Montecue J., 1930-
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