Implications of IFRS in the United States

International Financial Reporting Standards (IFRS) is on a crash course for adoption in the United States, which uses United States GAAP. Many differences and disparities exist between the two accounting standards. The means of adoption in the United States is still under discussion, but the ramifications will be felt in many areas. Companies will have to prepare and make the necessary adjustments in their operations. The main research method used in my thesis was business magazines and other accounting websites. Due to the fact that this topic is relatively new, many books were not sufficient for my research. My faculty advisor did a phenomenal job at providing resources that would incorporate my topic. My findings included that some industries would incur millions of dollars in extra costs due to the exclusion of some methods used currently in the United States.B.S. (Bachelor of Science

Understanding the Transition to College for Students with Learning Disabilities

This study sought to investigate the transition to college for students with learning disabilities at a mid-size Midwestern university. A qualitative approach was used to provide insight in student\u27s perspectives on the transition from high school to college. Three undergraduate students with learning disabilities were individually interviewed to gain understanding of the transition to college. The results demonstrated a critical need for institutions to address the transition to college for students with learning disabilities and create incentives that guide support for student success. Students utilizing various support systems like academic student services, and peers. The transitions to college for students with learning disabilities in this study were influenced by high school preparation differences and the importance of connection to the college. Developing independence in college was discussed as a way to break barriers and to be seen as adults. Results of this study cannot be generalized for all students with learning disabilities in college as many are in different stages of growth and development based on their own needs and experiences

Der militärische Beitrag Österreichs im internationalen Krisenmanagement

Zusammenfassend folgt diese Arbeit der Entwicklung von Österreichs Beteiligung an internationalen Friedensoperationen mit Schwergewicht auf die Operationen der Vereinten Nationen. Sie besteht aus fünf Teilen und beginnt mit den Veränderungen im sicherheitspolitischen Umfeld nach dem Zweiten Weltkrieg, wobei auf das System der Vereinten Nationen zur Widerherstellung des Friedens nach Kapitel XI und XII, den Kalten Krieg und das Ende des Kolonialismus eingegangen wird. Der zweite Teil zeigt die Veränderungen der Konflikte in derselben Periode und vergleicht dabei die Begriffe Krieg und bewaffneter Konflikt oder Streitkräfte und irreguläre bewaffnete Gruppen. Der dritte Teil gibt einen Überblick über die Operationen der Vereinten Nationen und geht auf die verschiedenen Generationen von Friedensoperationen wie etwa Beobachtermissionen oder die Trennung von Streitkräften ein, wobei dem jeweiligen Maß an erforderlicher Gewalt bis zur Friedenserzwingung gefolgt wird. Der vierte Teil widmet sich der politischen Situation in Österreich und unterscheidet die verschiedenen Phasen in der österreichischen Außen- und Sicherheitspolitik, beginnend mit der Wiedererlangung der Souveränität 1955. Das fünfte und letzte Kapitel beschäftigt sich mit der Implementierung von Friedensoperationen in den österreichischen Streitkräften, beginnend von der anfänglichen Improvisation über die Bildung der notwendigen Strukturen und Kommandos bis hin zur noch in der Umsetzung befindlichen Reform von 2004.In general, this master thesis follows the development of Austria’s participation in the so called International Peace Operations, focussing on the Operations of the United Nations. It contents five parts, starting with the global chances in the security environment after World War II, describing the system of the United Nations Charta capital XI and XII, the Cold War and the end of Colonialism. In the second part it shows the chances of conflicts in the same period, comparing war with armed conflict as well as armed forces with irregular armed groups. The third part gives an overview about the Operations of the United Nations, defining the different generations of Peace Operations like Observer Missions, separation of forces, and so on, heading along the use of force towards peace enforcement. The fourth part contains the political situation in Austria and the different phases of Austria’s foreign policy as well as security policy, starting with the regaining of the sovereignty in 1955 until now. The fifth and last part follows the development of Peace Operations in Austria’s Armed Forces, starting with the improvisation in the beginning, following the building of responsible structures and headquarters until the still ongoing reform of 2004

MUNICIPAL MANAGEMENT STRATEGIES OF REGIONAL DEVELOPMENT AND QUANTIFICATION THE POSITION OF REGIONS

At present time, as environment for conducting business and for private enterprise is highly competitive and since external and internal conditions for managing and economising change dynamically, it is crucial that every region has clearly defined conception of their future. They define this conception by clear and proper strategy. Monitoring regional differences is necessary for assessment of extent of regional development from regional standpoint as well as from point of view of the whole Czech Republic. It is necessary mainly for determining essential measures of regional politics leading towards decreasing regional disparities and for support of economic growth in regions. The paper deals with quantification the position of regions on the labour market in South Bohemia in Czech republic (with using created indicator of potential in labour market), and proposes strategies to management of individual municipalities, which would lead towards development of regions and higher competitiveness

FEniCSx Preconditioning Tools (FEniCSx-pctools)

FEniCSx Preconditioning Tools (FEniCSx-pctools) is a software package for easing the specification of PETSc-based block preconditioning strategies in the DOLFINx finite element solver of the FEniCS Project. It attaches all of the necessary metadata to the block-structured linear systems in order that block-structured preconditioners can be applied straightforwardly via PETSc’s options-based configuration system. Fast prototyping is facilitated thanks to the implementation in Python, and all intensive operations are executed in C/C++. FEniCSx-pctools is available under the LGPLv3 or later license.Submitted preprin

Preliminary study of the pozzolanic activity of dumped mine wastes obtained from the North Bohemian basin in the Czech Republic

Three dumped raw materials, a tuff and two bentonites, obtained from two mining sites at the North Bohemian basin in the Czech Republic, have been studied in order to evaluate them as pozzolanic admixtures in lime mortars for employment in restoration of cultural heritage objects. After thermal activation (800 °C; 5 h), their pozzolanic properties were compared with those of commercial metakaolin. Quantitative phase analysis with the Rietveld method from X-ray powder diffraction patterns, morphological observations, as well as the Frattini and the modified Chapelle tests were performed. In addition, lime mortars, incorporating the fired materials, were prepared and subjected to simultaneous thermal analysis after a 28-day initial curing (20 ± 1 °C; 60 ± 5 % RH). The results showed that all three materials possess pozzolanic activity. However, when employed in lime mortars they did not result in formation of pozzolanic reaction products. Two methods were proposed to improve their reactivity; grinding to obtain finer particle size and removal of quartz content where necessary

Extension of an automatic building extraction technique to airborne laser scanner data containing damaged buildings

Airborne laser scanning systems generate 3-dimensional point clouds of high density and irregular spacing. These data consist of multiple returns coming from terrain, buildings, and vegetation. The major difficulty is the extraction of object categories, usually buildings. In the field of disaster management, the detection of building damages plays an important role. Therefore, the question arises, if damaged buildings can also be detected by a method developed for the automatic extraction of buildings. Another purpose of this study is to extend and test an automatic building detection method developed initially for first echo laser scanner data on data captured in first and last echo. In order to answer these two questions, two institutes share their data and knowledge: the Institute of Photogrammetry and Remote Sensing (IPF, Universität Karlsruhe (TH), Germany) and the MAP-PAGE team (INSA de Strasbourg, France). The used 3D LIDAR data was captured over an area containing undamaged and damaged buildings. The results achieved for every single processing step by applying the original and the extended algorithm to the data are presented, analysed and compared. It is pointed out which buildings can be extracted by which algorithm and why some buildings remain undetecte

Fundamental modes of swimming correspond to fundamental modes of shape: engineering I-, U-, and S-shaped swimmers

Hydrogels have received increased attention due to their biocompatible material properties, adjustable porosity, ease of functionalization, tuneable shape, and Young's moduli. Initial work has recognized the potential that conferring out‐of‐equilibrium properties to these on the microscale holds and envisions a broad range of biomedical applications. Herein, a simple strategy to integrate multiple swimming modes into catalase‐propelled hydrogel bodies, produced via stop‐flow lithography (SFL), is presented and the different dynamics that result from bubble expulsion are studied. It is found that for “Saturn” filaments, with active poles and an inert midpiece, the fundamental swimming modes correspond to the first three fundamental shape modes that can be obtained by buckling elastic filaments, namely, I, U, and S‐shapes