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The main objective of this Thesis is to study the impact of the new IFRS 16 standard on the financial statements of the largest European airlines companies. This standard replaces IAS 17 and came into force on January 1, 2019. It has significantly modified the presentation of the accounts of a large number of companies including those operating in the air transport sector. A first theoretical part is followed by an in-depth analysis of concrete cases.

The implementation of IFRS 16 aims to improve transparency and financial reporting on leases to financial statement stakeholders. It makes it easier for companies to assess the overall liability of each entity and provides a comprehensive and understandable picture of all leases. This change is the most significant in decades as it completely changes the way leases are recorded. For any airline that uses operating leases to dispose of aircrafts, the impact is important. As the results observed in the empirical part underline, the airlines that use the largest portfolios of operating leases are the most affected. The balance sheet total of lessees and key financial ratios change significantly with IFRS 16. All of these impacts are approached in a theoretical and empirical way.

Airlines --- Europe --- Fleet --- Financial Ratio --- IFRS 16 --- Impact --- Leasing --- Sciences économiques & de gestion > Comptabilité & audit

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The next generation of driver assistance systems and highly automated driving functions are based on digital maps. In order to meet the high requirements on the correctness and up-to-dateness of this information, this work presents new automated methods to extract up-to-date map information from fleet data. The focus is on the inference of static intersection information from fleet data through machine learning and statistical methods.

Maschinelles Lernen --- Flottendaten --- Intersection Information --- Lichtsignalanlage --- Automated Map Creation --- Fleet Data --- Traffic Light --- Automatisierte Kartenerstellung --- Kreuzungsinformationen --- Machine Learning

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This book provides a complete history of the US Fleet Ballistic Missile programme from its inception in the 1950s and the development of Polaris to the deployment of Trident II in 1990. Writing in an accessible yet scholarly manner, Graham Spinardi bases his historical documentation of FBM development on interviews with many of the key participants. His study confronts a central issue: is technology simply a tool used to achieve the goals of society, or is it an autonomous force in shaping that society? FBM accuracy evolved from the city-busting retaliatory capability of Polaris to the silo-busting 'first strike' potential of Trident. Is this a case of technology 'driving' the arms race, or simply the intended product of political decisions? The book provides a comprehensive survey of the literature looking at the role of technology in the arms race, and seeks to explain technological development using a 'sociology of technology' approach.

Fleet ballistic missile weapons systems --- Ballistic missiles --- Strategic forces --- Weapons systems --- Nuclear submarines --- United States. --- U.S. Navy --- Submarine forces. --- Social Sciences --- Political Science

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This, the second of three volumes of the correspondence of George Brydges Rodney, covers the admiral's life from the end of the Seven Years War in 1763 until August 1780. This was perhaps his most eventful, extraordinary and controversial period; from being a successful admiral, a member of Parliament and the Governor of Greenwich Hospital, Rodney plunges into debt and a debtor's exile in France, only to rise again as a victorious admiral and as a national hero. At the end of the Seven Years War Rodney was disappointed and bitter at the failure of the British government to reward him for his prominent part in the capture of Martinique and other French islands in the West Indies. He was made baronet in 1764 and governor of Greenwich Hospital in 1765. He had already been a member of Parliament for Saltash in 1751-4, and sat for Okehampton, Penryn and Northampton consecutively between 1759 and 1774. In 1768 he was involved in one of the most costly elections in eighteenth century parliamentary history. He secured election at Northampton, but his finances were broken. Furthermore, he had begun to gamble heavily and, with a limited income, fell into the hands of moneylenders. In 1770 he attempted to recoup his finances by becoming Commander-in-Chief at Jamaica. Nevertheless in the West Indies until 1774 Rodney managed a successful period of diplomacy with Spain, of intelligence gathering, and of navigational surveying especially off the coast of Florida. Even so, he returned to England deeply in debt and was forced to flee to France to escape his creditors. The war with the American colonies proved to be Rodney's salvation. After war with France had broken out, in 1779 the British government was desperate for an admiral who could fight and win battles. Rodney was appointed Commander-in-Chief in the Leeward Islands. His success in battle and skillful conduct of the naval war in the West Indies in 1780 restored Rodney's public standing. The stage was set for his most famous victory, the Battle of the Saintes in 1782, and the restoration of his private finances. George Brydges Rodney had gone through a dramatic change of fortunes. The character of that man is revealed here. This volume will permit re-assessment of this outstanding British admiral of the American War of Independence for a new generation of historians.

Admirals --- Rodney, George Brydges Rodney, --- Great Britain --- History, Naval --- Augustus Keppel. --- Cadiz. --- Channel Fleet. --- Duc de Biron. --- Falkland Islands. --- Greenwich Hospital. --- Jamaica. --- Northampton. --- Paris. --- Parliament. --- Port Royal. --- Sir James Lowther. --- St Lucia. --- de Langara. --- hurricane season.

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656.612 --- 629.7 --- 339.5 --- 338.47 --- Merchant marine --- Aeronautics, Commercial --- -Merchant marine --- -Aeronautics, Commercial --- -International trade --- International division of labor --- International specialization --- Division of labor --- International economic relations --- Comparative advantage (International trade) --- External trade --- Foreign commerce --- Foreign trade --- Global commerce --- Global trade --- Trade, International --- World trade --- Commerce --- Non-traded goods --- Air service --- Air transport --- Air transportation industry --- Air transportation system --- Civil aeronautics --- Civil aviation --- Commercial aeronautics --- Commercial aviation --- Aeronautics --- Mercantile marine --- Marine service --- Shipping --- Vessels. Ships. Merchant fleet. Composition of fleet. Shipping losses, wrecks etc. --- Lucht- en ruimtevaart. Aeronautica van de raketten. Astronautica --- Buitenlandse handel. Internationale handel. Ruilvoet --- Economie van het verkeer. Economische aspecten van communicatiemedia. Transportbeleid --- Freight --- International division of labor. --- International trade. --- Merchant marine. --- Geografie --- Freight. --- Economische geografie --- Transport. --- 338.47 Economie van het verkeer. Economische aspecten van communicatiemedia. Transportbeleid --- 339.5 Buitenlandse handel. Internationale handel. Ruilvoet --- 656.612 Vessels. Ships. Merchant fleet. Composition of fleet. Shipping losses, wrecks etc. --- International trade --- Air cargo --- Air freight --- Airplanes --- Express service --- Freight and freightage --- Vessels. Ships. Merchant fleet. Composition of fleet. Shipping losses, wrecks etc --- Cargo --- ECONOMIE DES TRANSPORTS --- TRANSPORT INTERNATIONAL --- GEOGRAPHIE DES TRANSPORTS GENERALE --- ECONOMIE GENERALE --- TRANSPORT MARCHANDISES --- TRANSPORT --- CROISSANCE ECONOMIQUE --- TRANSPORT MARITIME --- TRANSPORT AERIEN --- TARIFICATION --- DEREGLEMENTATION --- FRANCE