This article aims at giving a contribution to the issue of accounting electrical energy sale and purchase agreements in accordance with the faithful representation principle. To this end, it must be ascertained whethe...This article aims at giving a contribution to the issue of accounting electrical energy sale and purchase agreements in accordance with the faithful representation principle. To this end, it must be ascertained whether electrical energy is bought/sold for an industrial use exclusively, so that the relevant transaction will be accounted as a normal purchase/sale, or through the lease of the relevant production plant, which would require the supply contract to be accounted in compliance with International Accounting Standards （IAS） 17 ＂Leasing＂. Alternatively, it must also be ascertained whether the relevant party is implementing financial trading strategies, as in such hypothesis, the supply contract is to be accounted as a financial instrument according to International Financial Reporting Standards （IFRS） 9/IAS 39 ＂Financial Instruments＂. Finally, the modalities used by a number of companies listed on European regulated markets to account such kind of contracts will be analyzed.展开更多
Unlike matrix verbs, the verb in subjunctive complements in Standard Arabic lacks tense; nonetheless, it inflects for agreement and mood. The subject of subjunctive verbs is Case-marked accusative if it surfaces in a ...Unlike matrix verbs, the verb in subjunctive complements in Standard Arabic lacks tense; nonetheless, it inflects for agreement and mood. The subject of subjunctive verbs is Case-marked accusative if it surfaces in a preverbal position; and nominative if it appears in a postverbal position. In addition, the subjunctive verb shows agreement asymmetry with its subject, depending on the position of the subject. Subjunctive complements appear in tenseless contexts in this language, i.e. control structures, ECM-like structures, and obviative structures. In this paper, I provide a new analysis for subject-verb agreement asymmetry in these complements and account for the different Case markers that appear on their subject. In particular, I argue that feature-specification on the inflectional head T triggers the verbal agreement asymmetry in subjunctive complements. I also argue that formal features and nominative Case in these complements can be valued by a defective probe. Crucially, I argue that the defective probe can establish agreement and assign nominative Case in-situ, without resorting to A-movement, and the subsequent movement of the embedded subject to a preverbal position is triggered by the EPP feature on the O-complete T. The corollary of this investigation lends support to the assumption that the Case-agreement system in this language is not contingent on tense.展开更多
Successful and cost-effective construction relies upon appropriate communication of the participants of the construction project. Hence, it is important to define the rights and responsibilities of the parties, and re...Successful and cost-effective construction relies upon appropriate communication of the participants of the construction project. Hence, it is important to define the rights and responsibilities of the parties, and relationships among them. In this context, well-designed and complete agreement is essential and necessary for the successfully completion of a construction project within the desired time, quality and budget. In this paper, it is aimed to analyze and compare the owner-contractor agreements in the Turkish and the US construction industry. First, the importance of construction contracts and contractual elements of an agreement is determined, and then, the standard owner-contractor agreement which is used in the Turkish construction industry is analyzed and compared with the US standard owner-contractor agreement. Finally, the differences between these agreements are put forward, the lack and deficiencies of Turkish standard agreement form are determined, and appropriate suggestions are improved.展开更多
文摘This article aims at giving a contribution to the issue of accounting electrical energy sale and purchase agreements in accordance with the faithful representation principle. To this end, it must be ascertained whether electrical energy is bought/sold for an industrial use exclusively, so that the relevant transaction will be accounted as a normal purchase/sale, or through the lease of the relevant production plant, which would require the supply contract to be accounted in compliance with International Accounting Standards （IAS） 17 ＂Leasing＂. Alternatively, it must also be ascertained whether the relevant party is implementing financial trading strategies, as in such hypothesis, the supply contract is to be accounted as a financial instrument according to International Financial Reporting Standards （IFRS） 9/IAS 39 ＂Financial Instruments＂. Finally, the modalities used by a number of companies listed on European regulated markets to account such kind of contracts will be analyzed.
文摘Unlike matrix verbs, the verb in subjunctive complements in Standard Arabic lacks tense; nonetheless, it inflects for agreement and mood. The subject of subjunctive verbs is Case-marked accusative if it surfaces in a preverbal position; and nominative if it appears in a postverbal position. In addition, the subjunctive verb shows agreement asymmetry with its subject, depending on the position of the subject. Subjunctive complements appear in tenseless contexts in this language, i.e. control structures, ECM-like structures, and obviative structures. In this paper, I provide a new analysis for subject-verb agreement asymmetry in these complements and account for the different Case markers that appear on their subject. In particular, I argue that feature-specification on the inflectional head T triggers the verbal agreement asymmetry in subjunctive complements. I also argue that formal features and nominative Case in these complements can be valued by a defective probe. Crucially, I argue that the defective probe can establish agreement and assign nominative Case in-situ, without resorting to A-movement, and the subsequent movement of the embedded subject to a preverbal position is triggered by the EPP feature on the O-complete T. The corollary of this investigation lends support to the assumption that the Case-agreement system in this language is not contingent on tense.
文摘Successful and cost-effective construction relies upon appropriate communication of the participants of the construction project. Hence, it is important to define the rights and responsibilities of the parties, and relationships among them. In this context, well-designed and complete agreement is essential and necessary for the successfully completion of a construction project within the desired time, quality and budget. In this paper, it is aimed to analyze and compare the owner-contractor agreements in the Turkish and the US construction industry. First, the importance of construction contracts and contractual elements of an agreement is determined, and then, the standard owner-contractor agreement which is used in the Turkish construction industry is analyzed and compared with the US standard owner-contractor agreement. Finally, the differences between these agreements are put forward, the lack and deficiencies of Turkish standard agreement form are determined, and appropriate suggestions are improved.
