Report to the President by the Emergency Board appointed March 15, 1949 by Executive order 10045 pursuant to Section 10 of the Railway Labor Act, as amended : to investigate and report in respect to a dispute involving the Wabash Railroad Co. and the Ann Arbor Railroad Co., carriers, and certain of their employees, represented by the Brotherhood of Locomotive Engineers, Brotherhood of Locomotive Firemen and Enginemen, Order of Railway Conductors, and Brotherhood of Railroad Trainmen : (NMB case A-3028) : St. Louis, Mo., April 6, 1949.

Signed: Roger I. McDonough, chairman, Curtis G. Shake, member, John W. Yeager, member.

Report to the President by the Emergency Board appointed October 16, 1947 pursuant to Section 10 of the Railway Labor Act : to investigate an unadjusted dispute between the Atlanta & West Point Railroad Co. and the Western Railway of Alabama and certain of its employees, represented by the Brotherhood of Locomotive Engineers, (NMB case no. A-2661), November 1, 1947.

Signed: Ernest M. Tipton, chairman, Harry H. Schwartz, member, John T. McCann, member.

Report to the President by the Emergency Board created December 16, 1947 pursuant to Section 10 of the Railway Labor Act : to investigate unadjusted disputes between the Georgia Railroad and certain of its employees represented by the Brotherhood of Locomotive Firemen and Enginemen (NMB case no. A-2518), Atlanta, Georgia, January 20, 1948.

Signed: Floyd McGown, chairman, John T. McCann, member, Eugene L. Padberg, member.

Report to the President by the Emergency Board appointed October 29, 1946, pursuant to Section 10 of the Railway Labor Act : to investigate unadjusted disputes between the Atlanta & St. Andrews Bay Railway Co., and other carriers and certain of their employees represented by the fifteen cooperating labor organizations, Chicago, Illinois, December 4, 1946.

Signed: James H. Wolfe, chairman, Robert E. Stone, member, Floyd McGown, member.

Report to the President by the Emergency Board appointed November 6, 1946 pursuant to Section 10 of the Railway Labor Act : to investigate unadjusted disputes between the Barre & Chelsea Railroad Co. and the St. Johnsbury & Lake Champlain Railroad Co., and certain of their employees represented by the Brotherhood of Locomotive Engineers, Brotherhood of Locomotive Firemen and Enginemen and the Brotherhood of Railroad Trainmen, Chicago, Illinois, December 4, 1946.

Signed: James H. Wolfe, chairman, Robert E. Stone, member, Floyd McGown, member.

The railway foreman and his job, especially prepared for the education and training of railway foremen by the staff of the American Technical Society in cooperation with a group of railway executives.

Mode of access: Internet.

Transcript of proceedings, official papers, and award of the Board of arbitration : appointed under the provisions of the Railway labor act.

Frank M. Williams, official reporter.

Presentation in behalf of the shop craft employes, Chesapeake and Ohio Railway Company before the Federal Arbitration Board;

Mode of access: Internet.

In the matter of the arbitration between Transport Workers Union of America, Local 100 and New York City Omnibus Corporation; Fifth Avenue Coach Company; Jamaica Buses, Inc.; Triboro Coach Company; Queens-Nassau Transit Lines, Inc.; Steinway-Omnibus Corporation; Queensboro Bridge Railway Company, Inc.; Avenue B and East Broadway Transit Company, Inc. : opinion and award /

Cover title.

The World Heritage vs. Local Comnuty : identifying the sources of conflicts

The presented work is an essay rather than a scientific dissertation. The author wants to put an impact on the source of conflicts regarding the complex subject of heritage management and conservation in comparison with the local needs and the given context. The paper attempts to show the role of local communities and their cooperation with authorities as well as the effects of such cooperation. The area of research comprises the problems arising in the field of implementing external rules on the local field, challenges appearing regarding the needs of local communities and the efforts of official authorities trying to implement the principles of the conventions. The problems arise when local communities display the lack of understanding and do not share the common idea of heritage conservation. This is caused mainly by the decreasing possibilities of comfortable life. The author tries to identify the main and wrongful approaches as ‘Gone with the Wind’, ‘The Prince and The Pauper’, ‘Heart of Darkness’ or ‘Scarlet letter’. The focus will be put to explain what the areas are where a mutual misunderstanding arise and why all parts to the problem present different points of view. What creates a value? Is it a heritage object or maybe the other values need a stronger protection? When the general duty and the need to protect the heritage is regarded as a controversy and when it is considered as a value within a given community? The international public interest in heritage protection is often regarded as an attempt to diminish the sovereign power of the community and provokes severe controversies and tensions. The major problem envisaged today seems to be the massive and increasing urbanisation and the destruction of the vestiges still existing of traditional cultures, when we consider century urban post-industrial districts of Upper Silesia in Poland, the medieval cities in Western Europe, the traditional nomad Masaya villages in Kenya or the remains of vanished cultures in various regions of Asia. The preferred platform of cooperation between the parts of the conflict includes divergent needs, beliefs and practices of communities and the possible fields of reconciling the abovementioned. Chosen examples of the best practices considering mutual cooperation will be underlined.

Implicaciones tributarias en la determinación del impuesto a la renta como resultado de la revaluación de propiedad, planta y equipo en el sector industrial, en el cantón Cuenca a partir de la implementación de las NIIF en el Ecuador

En el Ecuador, a partir del año 2010, por resolución de la Superintendencia de Compañías, las compañías que se encuentran reguladas por este organismo, deben aplicar de manera obligatoria las Normas Internacionales de Información Financiera (NIIF), cuyo objetivo fundamental es que los Estados Financieros reflejen la realidad de la compañía y puedan ser comparables a nivel mundial, permitiendo una mayor competitividad y mejor toma de decisiones. La exención de la NIIF 1 permite optar en la fecha de transición a las NIIF por la medición de una partida de propiedad, planta y equipo por su Valor Razonable, y utilizar este valor como Costo Atribuido lo que implica contablemente un incremento en el valor tanto del activo como del patrimonio así como el reconocimiento de impuestos diferidos. Las NIIF no están diseñadas para realizar reportes impositivos por lo que la revaluación en los elementos de propiedad, planta y equipo generó implicaciones tributarias en la determinación del Impuesto a la Renta sobre todo en el sector industrial porque las compañías que pertenecen a este sector tienen en sus activos un valor significativo en propiedad, planta y equipo. El presente trabajo de investigación se lo realizó a través de un estudio de caso a una de las compañías objeto de estudio así como también a través de la aplicación de encuestas a las compañías que pertenecen al sector industrial del Cantón Cuenca y del análisis de la información que consta en la página de la Superintendencia de Compañías de dichas compañías.