European Foundation for Management Development

to press, and the publishers cannot accept responsibility for any errors or omissions, however caused. All liability for loss, disappointment, negligence or other damage caused by the reliance on the information contained in this handbook, or in the event of bankruptcy or liquidation or cessation of trade of any company, individual or firm mentioned, is hereby excluded. This third edition published in 2002 Apart from any fair dealing for the purposes of research or private study, or criticism or

the development and performance of emerging capital markets Abstract: The recent adoption of international accounting standards (IAS/IFRS) by a significant and growing number of developing countries is one of the most important changes in the international accounting field. For most of these nations, the application of IAS/IFRS represents a transition to a new accounting paradigm. This paradigm, based primarily on the communication of financial information of good quality and useful for decision-making

leader trait perspective is perhaps the most venerable intellectual tradition in leadership research. Despite its early prominence in leadership research, it quickly fell out of favor among leadership scholars. Thus, despite recent empirical support for the perspective, conceptual work in the area lags behind other theoretical perspectives. Accordingly, the present review attempts to place the leader trait perspective in the context of supporting intellectual traditions, including evolutionary psychology

...43   B. Could  the  world  live  without  tax  havens?.......................................................43   C. Taking  down  offshore  finance……………………………………………………………………..44   D. What  is  left  for  tax  havens  after  they  collapse?..............................................45   E. Conclusion  on  the  future  of  tax  havens……………………………………………………….45   Conclusion…………………………………………..…………………………………………..………………

ambigu, de gouvernement ou de gouvernance des entreprises conduit parfois à conclure, les théories de la gouvernance n’ont pas pour objet d’étudier la façon dont les dirigeants gouvernent – ce qui conduirait à confondre la gouvernance avec le management –, mais celle dont ils sont gouvernés. L’analogie avec les rôles dévolus à la gouvernante des enfants peut-être utile pour éclairer cette signification. Ces rôles sont notamment de surveiller et de définir les règles du jeu pour les enfants et

produisent dans le secteur du coton ouzbek. Nous voulons que le plus grand nombre en Europe réalise que les vêtements qu’ils portent sont peut-être fabriqués avec du coton ramassé par les mains des enfants ouzbeks. Umida Niyazova, Uzbek-German Forum for human Rights (Berlin) Lorsque je vivais en Ouzbékistan, je pensais que les violations massives des droits de l’Homme qui ont cours dans mon pays étaient connues dans le monde entier. En m’installant en Allemagne il y a trois ans, je me suis rendue

L’internationalisation des PME Commission européenne Observatoire des PME européennes 2003, No. 4 L'internationalisation des PME Ce rapport a été réalisé à partir des informations fournies par tous les partenaires de l'ENSR « European Network for SME Research » (voir l'Annexe III) et a été coordonné par M. Leif Jakobsen et Mlle Veronica de Voss, d'Oxford Research, le partenaire danois de l'ENSR. Ce rapport n'exprime pas les positions officielles de la Commission ; ni la Commission ni

and title of personal (often referred to as chattel) and real property. Trust law applies to assets held for investment and financial security, while tort law allows claims for compensation if a person's rights or property are harmed. If the harm is criminalised in a statute, criminal law offers means by which the state can prosecute the perpetrator. Constitutional law provides a framework for the creation of law, the protection of human rights and the election of political representatives. Administrative

1177/0011392106065085 The online version of this article can be found at: http://csi.sagepub.com/content/54/4/533 Published by: http://www.sagepublications.com On behalf of: International Sociological Association Additional services and information for Current Sociology can be found at: Email Alerts: http://csi.sagepub.com/cgi/alerts Subscriptions: http://csi.sagepub.com/subscriptions Reprints: http://www.sagepub.com/journalsReprints.nav Permissions: http://www.sagepub.com/journalsPermissions.nav

A Financial Profile of the Terrorism of Al-Qaeda and its Affiliates by Juan Miguel del Cid Gómez Abstract This working document offers an analysis of the sources of financing of the Al-Qaeda network including some of its affiliated groups. The development of Al-Qaeda’s financing has been similar to the evolution of its operational structure. The organization is currently under significant financial pressure. However, the number and magnitude of terrorist attacks attributed to Al-Qaeda in a number