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This paper presents the first empirical study on Chinese firms’ disclosure of macroeconomic risks. We study the impact of mandatory IFRS adoption in 2007 on listed Chinese firms’ disclosure of macroeconomic risks. 45 out of 100 firms improved their quality of disclosure in their 2010 annual report compared to 2005 (or 2006).We also find that that firms which employ Big 4 audit firms, belong to fin

Titel: Marknadsföring vid radikalt förändrade förutsättningar – En studie av svenska universitets marknadsföring mot utomeuropeiska studenter Bakgrund och problem:Riksdagen har beslutat att utomeuropeiska studenter ska betala för sin utbildning vid svenska universitet och högskolor från och med höstterminen 2011. Hur har detta påverkat marknadsföringsarbetet mot denna grupp studenter? Syfte: Syfte

Springing from the relatively newco-creation paradigm, this article is based on the fact that consumers have asignificant influence on the brand building process. However consumers cannotbe understood as a sound and compact group of buyers with homogeneous values. Insteadvarious societal developments, and in particular the emergence of consumertribes, support the existence of a multiplicity of con

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

Purpose The purpose of the research is to analyse the consumer’s underlying motivations for behaviour and decision-making in an impulse buying context, in order to gain a deeper understanding of the drivers behind impulse buying. Method The study is conducted with an explorative approach. A combination of self-administered diaries and semi-structured interviews were chosen to collect the empirical

This thesis is a report from a project where an application connecting Java and native code was made. The question answered by this report is how integration between Java and native code can be achieved. The application was made specifically for SAAB Training Systems who specialize in training simulations for military purposes. The application, which is called a driver was written partially in C++

Sound quality is an essential factor in communication. At Sony Ericsson Mobile Communications(SEMC) it is very important to deliver the best quality. To do that is vital for the company reputation and therefore a test tool is needed to ease this accomplishment. This thesis shall be about developing a test analysis tool to SEMC that will specifically analyze the quality difference between two audio

This thesis is meant to be a simple introduction to the field of the Artificial Neural Networks and a survey of the possibility of using neural networks in fault diagnosis of sand moulding machines manufactured by DISA. The purpose of the survey is to give an indication of the direction the future work should take in order to obtain a sustainable solution for the use of artificial neural networks

Värdeöverföringar av olika slag från ett aktiebolag kan innebära risker för såväl bolagets borgenärer som enskilda aktieägare. Borgenärerna exponeras för en större risk ju mindre kapital som finns kvar i bolaget till betalning av deras fordringar. Minoritetsägare riskerar att bli förfördelade när majoritetsägare driver igenom värdeöverföringar som gynnar dem själva. Värdeöverföringsförbudet i 17 kValue transfers from a company may impose a substantial risk on both creditors and certain shareholders. As the coverage of the share capital decreases and less capital is kept within the company for the payment of its debts, the creditors are exposed to a greater financial risk. The minority shareholders on their part run the risk of being subjected to an undue disadvantage in the decision-making

The flow of capital across borders through foreign direct investment has become a major driver in the world economy and continues to gain prominence due to the rise of Asia and other emerging markets. The United States, as the largest economy in the world for over half a century, has played a crucial role in this capital flow. Everyday, millions of private U.S. dollars pour across borders towards

While migrating to other countries, persons with disabilities often face additional obstacles as non-nationals and having a disability. Being a vulnerable group it might be hard for them to access remedies and justice. As a light in the darkness, the Convention on the Rights of Persons with Disabilities was adopted in 2006 in order to promote and protect the human rights of persons with disabiliti

Event marketing can be seen as an effective tool building a brand in a retail context since it can enhance brand awareness, brand identity and brand image. This, since it provides experiences stimulating consumers´ five senses adjusted to today's experience demands of consumers. Event marketing is effective catching consumers attention in today's media noise compared to traditional adverti

This paper examines the labor market attachment of immigrant women in Germany by testing the hypothesis of a double disadvantage and looking at the determinants of immigrant women’s earnings and occupational prestige in 1999 and 2009. Hypotheses derived from human capital and labor market segmentation theory are tested by running ordinary least squares regressions on earnings and occupational pre

This paper examined and identifies the important determinants of infant and child mortality in Ethiopia. The 2000 and 2005 Demographic and Health Surveys (EDHS) data were used. Logistic regression method were used to determine the impact of bio-demographic (proximate) and socioeconomic determinants on infant and child mortality. The infant and child mortality reduced during the period 2000 and 200

Today's housing needs promotes an increased number of housing constructions. This in turn means that it is interesting to find a construction method which provides shorter building time while the final result should be perceived attractive. Prefabricated components in the project offer a shorter building process and when they also are made of concrete it provides the opportunity for durable an

The objective of this study is to classify Swedish land cover classes using multisource satellite data. Multispectral Landsat TM data from April 1993, and multitemporal ERS-1 SAR data acquired seven times during the growing season of 1993 have been used. Nine agricultural and seven forest land cover classes have been analysed. The statistical separabilities between land cover classes have also bee

Water erosion on arable land has since the beginning of the 80's been studied frequently in Sweden because it to a high extent contributes to losses of nutrients from fields. This study discusses water erosion on arable land in a study area in southern Sweden, with an emphasis upon its relations to topographical factors, soils and land use. In the study area another investigation of water eros

An enhanced greenhouse effect could possibly result in frequency changes of extreme events. Observations of variations and changes in the frequency of extreme air pressure is an example of such events. Extreme air pressures are here defined as pressure lower than or equal to 990 hPa or higher than or equal to 1036 hPa. A gridded dataset from UKMO (United Kingdom Meteorological Office) with a spati

Söderslätt has been dominated by agriculture since many centuries ago. About 90 % of the area is cultural land nowadays. The aim of this paper is to quantify recent changes of ecological relevance in Söderslätt. Interpreted aerial photos from 1938 and 1985 were digitised and geometrical corrected for the change study. The agrarian development since the 1940s has meant a continuos change from small