Financial Reporting under IFRS: A Topic Based Approach

The Internatonal Finacial Reporting Standards are quite different from other sets of accounting strandards, and are fundamentally different from US-GAAP, in that they are bases on principles, and not on details rules. Financial Reporting Under IFRS: a Topic Based Approach offers a global perpective on IFRS by representing the prescribed rationale and principles and illustrating them through numerous examples from large international companies. It aims to develop the fundamentals skills necesary to read and use the information contained in all types of financial statements, through examples, activities, questions and answers. Financial Reporting Under IFRS is idealy suited to the needs of students of accounting and financial reporting, but all users of financial statements, from creditors and investors to supplier, customers, employees and goverments will benefits from its concise, topic-based approach

Les nouvelles normes internationales sur l'information sectorielle des entreprises multinationales : Quels apports pour la communication financière des groupes et pour les investisseurs ? Une analyse comparative France - Allemagne.

La diversification des activités et des marchés des grandes entreprises internationales rend nécessaire la publication d'une information pertinente et fiable sur les différentes branches d'activité et les secteurs géographiques. Depuis longtemps existaient déjà sur le plan international la norme IAS 14 de l'IASC et la norme américaine FAS 14 du FASB. Face aux besoins croissants des utilisateurs de l'information financière, ces deux organismes ont publié récemment de nouvelles versions de leurs normes respectives (IAS 14 et FAS 131). Ces deux normes sont d'une grande importance pour les entreprises européennes car elles ont généralement un degré d'exigence bien plus élevé que les législations nationales. Le nombre croissant de sociétés cotées dont une part significative du capital est détenue par des investisseurs étrangers habitués à de telles informations détaillées incite à de nouveaux comportements en termes de communication financière. Les entreprises prétendant à une visibilité internationale sont et seront de plus en plus concernées par ces nouvelles normes. Cet article analyse d'abord dans une approche comparative le contenu des nouvelles normes de l'IASC et du FASB, en les confrontant aux normes nationales existant en France et en Allemagne. Ensuite, une étude de l'information publiée est menée sur un échantillon de 69 grandes entreprises françaises et allemandes respectant les normes nationales et/ou les normes internationales. Le principal objectif est d'établir la nature des efforts nécessaires de la part des entreprises pour atteindre le niveau d'information exigé par les versions révisées des normes de l'IASC ou du FASB.normes internationales; information sectorielle; entreprise multinationale; communication financière

Congenital diaphragmatic hernia: the impact of embryological studies

In recent years, a substantial research effort within the specialty of pediatric surgery has been devoted to improving our knowledge of the natural history and pathophysiology of congenital diaphragmatic hernias (CDH) and pulmonary hypoplasia (PH). However, the embryological background has remained elusive because certain events of normal diaphragmatic development were still unclear and appropriate animal models were lacking. Most authors assume that delayed or inhibited closure of the diaphragm will result in a diaphragmatic defect that is wide enough to allow herniation of the gut into the fetal thoracic cavity. However, we feel that this assumption is not based on appropriate embryological observations. To clarify whether it was correct, we restudied the morphology of pleuroperitoneal openings in normal rat embryos. Shortly before, a model for CDH and PH had been established in rats using nitrofen (2,4-di-chloro-phenyl-p-nitrophenyl ether) as teratogen. We used this model in an attempt to answer the following questions: (1) When does the diaphragmatic defect appear? (2) Are the pleuroperitoneal canals the precursors of the diaphragmatic defect? (3) Why is the lung hypoplastic in babies and infants with CDH? In our study we made following observations: (1) The typical findings of CDH and PH cannot be explained by inhibited closure of the pleuroperitoneal "canals". In normal development, the pleuroperitoneal openings are always too small to allow herniation of gut into the thoracic cavity. (2) The maldevelopment of the diaphragm starts rather early in the embryonic period (5th week). The lungs of CDH rats are significantly smaller than those of control rats at the end of the embryonic period (8th week). (3) The maldevelopment of the lungs in rats with CDH is "secondary" to the defect of the diaphragm. (4) The defect of the lungs is "structural" rather than "functional". Complete spontaneous correction of these lung defects is unlikely even after fetal intervention. (5) The "fetal lamb model" does not completely mimic the full picture of CDH, because the onset of the defect lies clearly in the fetal period. We believe that our rat model is better. It is especially useful for describing the abnormal embryology of this lesion

Российская судебная практика по таможенным спорам: методология анализа, современная динамика и значение в развитии системы таможенного права

Актуальность данной темы заключается в том, что вопрос правовой природы российской судебной практики, понимания ее места и значения в таможенном праве России всегда привлекал ученых-правоведов и юристов, которые занимаются практической стороной данного вопроса. В дипломной работе рассмотрена российская судебная практика по таможенным спорам, возникающим между таможенными органами и участниками ВЭД в процессе совершения таможенных формальностей. Кроме того, описаны методологические особенности обобщения российской судебной практики по таможенным спорам, проанализированы современные тенденции в развитии судебной практики в указанной области, а также обозначено значение судебного прецедента в национальной системе таможенного права.This topic is relevant in connection with the fact that the issue of the legal nature of Russian judicial practice, the understanding of its place and significance in the customs law of Russia has always attracted scholars of jurisprudence and lawyers who deal with the practical side of this issue. The graduate work is about the Russian judicial practice on customs disputes arising between customs authorities and foreign trade participants in the process of customs formalities. In addition, the methodological features of the generalization of the Russian judicial practice in customs disputes are described, current trends in the development of judicial practice in this area are analyzed, and the significance of the judicial precedent in the national system of customs law is indicated

Qué hacer con las separatas

Sección: Pequeñas soluciones para grandes problemasLas separatas son unidades de informacion muy útiles y de gran valor para los investigadores pero que, a menudo, resultan una rémora pues su materia no encaja bien en nuestra biblioteca.N

Hydrothermal venting in magma deserts : the ultraslow-spreading Gakkel and Southwest Indian Ridges

Author Posting. © American Geophysical Union, 2004. This article is posted here by permission of American Geophysical Union for personal use, not for redistribution. The definitive version was published in Geochemistry Geophysics Geosystems 5 (2004): Q08002, doi:10.1029/2004GC000712.Detailed hydrothermal surveys over ridges with spreading rates of 50–150 mm/yr have found a linear relation between spreading rate and the spatial frequency of hydrothermal venting, but the validity of this relation at slow and ultraslow ridges is unproved. Here we compare hydrothermal plume surveys along three sections of the Gakkel Ridge (Arctic Ocean) and the Southwest Indian Ridge (SWIR) to determine if hydrothermal activity is similarly distributed among these ultraslow ridge sections and if these distributions follow the hypothesized linear trend derived from surveys along fast ridges. Along the Gakkel Ridge, most apparent vent sites occur on volcanic highs, and the extraordinarily weak vertical density gradient of the deep Arctic permits plumes to rise above the axial bathymetry. Individual plumes can thus be extensively dispersed along axis, to distances >200 km, and ∼75% of the total axial length surveyed is overlain by plumes. Detailed mapping of these plumes points to only 9–10 active sites in 850 km, however, yielding a site frequency F s , sites/100 km of ridge length, of 1.1–1.2. Plumes detected along the SWIR are considerably less extensive for two reasons: an apparent paucity of active vent fields on volcanic highs and a normal deep-ocean density gradient that prevents extended plume rise. Along a western SWIR section (10°–23°E) we identify 3–8 sites, so F s = 0.3–0.8; along a previously surveyed 440 km section of the eastern SWIR (58°–66°E), 6 sites yield F s = 1.3. Plotting spreading rate (us) versus F s, the ultraslow ridges and eight other ridge sections, spanning the global range of spreading rate, establish a robust linear trend (F s = 0.98 + 0.015us), implying that the long-term heat supply is the first-order control on the global distribution of hydrothermal activity. Normalizing F s to the delivery rate of basaltic magma suggests that ultraslow ridges are several times more efficient than faster-spreading ridges in supporting active vent fields. This increased efficiency could derive from some combination of three-dimensional magma focusing at volcanic centers, deep mining of heat from gabbroic intrusions and direct cooling of the upper mantle, and nonmagmatic heat supplied by exothermic serpentinization.This research was partially supported the NOAA VENTS Program. P.J.M. and H.J.B.D. gratefully acknowledge NSF grant OPP 9911795 for support of the AMORE Expedition; P.J.M. and E.T.B. acknowledge NSF grant OPP 0107767 and the VENTS Program for development and construction of MAPRs for use in ice-covered seas. H.J.B.D. acknowledges NSF grant OCE-9907630 for support of SWIR studies. J.E.S. was supported by Deutsche Forschungsgemeinschaft grant SN15/2