Filtyp
Title: The implementation of IFRS and the effects on dividends. Seminar date: 2013-05-30 Course: BUSN69.Degree project-Accounting and auditing, 15 ECTS credits Authors: Henrik Alwén and Johan Rybäck. Supervisor: Kristina Artsberg. Key words: Divided policy, earnings, fair value, gross profit, IFRS. Purpose: The purpose with this thesis is to analyze whether the implementation of IFRS have impacte
This paper uses panel data from 45 OECD and Latin American countries over 21 years to estimate the effect of different tax structures on GDP growth. A key aim is to compare the results from using two common measurement techniques, statutory tax rates and tax revenues as share of total tax income. The results from GMM estimations indicate that the choice of measure not only affects the statistical
In this thesis, the risk-free rate’s impact on stock market excess returns was examined. Firstly, theoretical arguments were made for that a low risk-free rate might lower the excess return on the stock market, since this increases the incentive for fund managers to increase variance of returns. Under the assumption that fund managers affect the preferences of the representative investor, proposit
The European Union's policies toward China is influenced mostly by economic relations and political relations. Dumping, as one of the important element, causes trade friction, which could affect the Europe Union's commercial policy towards China. According to Europe Union's the Common Commercial Policy, Europe Union's anti-dumping is one of the commercial defence instruments, as no
The effects of visual feedback in writing have mainly been investigated in the context of L1 handwriting and findings generally point to the detrimental effects of visual suppression, in terms of lower quality of the text, shorter clauses and lack of coherence. An investigation of visual feedback effects in computer-based L2 text production has not been undertaken yet. More specifically, findings
The temperature on a bridge is a complex phenomena caused by several sources and it is quite difficult to forecast. Its effects cannot be ignored and during the last decades various studies have been made in this field. In order to reduce the complexity of these investigations, some simplifications, which do not entail large risks, are admitted making the problem easier to analyse. The main ob
The purpose of this study is to analyze the impact of smoothing on firm value in the US Electricity, Oil & Gas Producers, Pharma & Biotechnology, Retail and Leisure & Tourism Industry. We find that investors value smooth earnings in the Oil & Gas, Electricity & Alternative Energy and Leisure & Tourism Industry. In the Pharma & Biotechnology and Retail industry we do not
På den Indokinesiska halvön ligger Mekongflodens avrinningsområde. De senaste årtiondena har Kina, som innehar den nordligaste delen av flodbassängen, startat ett omfattande vattenkraftsprojekt på flodens huvudfåra. Åtta mycket stora dammar är planerade varav tre redan är byggda. Länderna som ligger nedströms från Kina, nämligen Laos, Kambodja och Vietnam har på senare tid också beslutat att byggaThe Mekong River catchment on the Indochinese peninsula in Southeast Asia is currently one of the world’s most active regions in terms of hydropower planning and development. In recent decades China has launched a hydropower plan comprising eight large dams on the main stream river in the upper part of the catchment. Three dams have already been built and now also the countries in the lower basin,
This thesis evaluates the empirical support for some of the most influential theories within the literature on democratic consolidation and applies them to the third wave of democracy. In our population, which consists of 85 countries that experienced a transition to democracy between the years 1974 and 1995, there exists a large divergence in the outcome of the consolidation process. By using
Abstract This thesis evaluates the empirical support for some of the most influential theories within the literature on democratic consolidation and applies them to thethird wave of democracy. In our population, which consists of 85 countries thatexperienced a transition to democracy between the years 1974 and 1995, there exists a large divergence in the outcome of the consolidation process. By
Following rapid economic growth and industrialization in China, environmental problems from waste batteries are rising as a consequence. There is an urgent environmental demand to establish a waste battery management system in China. With the purpose to contribute to the development of waste battery policy in China, this study presents the environmental problems from waste batteries in China and e
Today there is a keen competition between regions in the world for companies and inhabitants in order to improve regional development and economic growth. In many regions there is an active effort to create a good home base for companies and inhabitants. Since 2003 municipalities in nine counties in Sweden have come together in co-operative agencies in order to work towards more efficient regional
Despite the toxicity of mercury (Hg) for organisms in the environment, little is known on its impact on the soil microbiome, especially its chronic effect. Here, we assessed the effects of a long-term contamination of Hg in soils on the bacterial and fungal communities along a gradient of contamination from no to high contamination. Short-term reactions (30 days) of the microbial communities in th
MIMO is an undisputed breakthrough in advanced wireless technology, as it offers potentially linear increase in information-theoretic capacity with the number of antennas. However, the implementation of MIMO in compact terminals is a relatively uncharted topic, due to challenging problems with high antenna correlation and mismatch loss, both of which greatly reduces the expected MIMO gains. In thi
This article presents and analyses the judgment of the Grand Chamber of the eu Court of Justice of 17 October 2017 in the case of Bolagsupplysningen v. Svensk Handel (Case C-194/16), which represents a new development regarding the application of eu jurisdictional rules to disputes arising out of alleged violations of personality rights on the internet.
We examine how the gender of a sibling affects labor market outcomes and family formation. Identification is complicated by parental preferences: if parents prefer certain sex compositions over others, children’ s gender affects not only the outcomes of other children but also the existence of potential additional children. We employ two empirical strategies that both address this problem. First,
