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The purpose of this study is to empirically test whether earnings management (both accruals-based and real) has an impact on the cost of public debt (approximated by credit ratings and bond yields) issued on the European bond market. Using a cross-sectional approach, accruals-based and real earnings management are estimated. The estimates are then used as explanatory variables in both an ordered r
Exoplanet surveys have identified a category of giant planets that orbit very close to their host stars - the so-called hot Jupiters. The origin of such hot Jupiters is a long standing puzzle and has been closely investigated since the first discovery of such planets in 1995. The two competing formation paths suggests that they either migrated inwards during their formation process, through gravit
This study compares the usage of- and attitudes towards sound imitating expressions, onomatopoeia, in English and Japanese. It looks at previous research on onomatopoeia conducted on English and Japanese to establish a working definition for onomatopoeia and a categorization of the types of meanings each expression can have. With the help of indications provided by previous research two questionna
China has experienced an exceptional amount of privatization, market liberalization and reform in the last forty years. With these changes in China’s economy and the strategy of using labour as its comparative advantage, it is of paramount importance to the development field, to investigate how these changes in the market have affected management approaches and their subsequent labour conditions.
Greenland is a former colony of Denmark and today remains part of the Danish Realm. The Greenlandic Reconciliation Commission, which began working in 2014, represents an effort by Greenland to come to terms with its recent history while its government simultaneously pursues the economic growth needed for greater independence from Denmark. The existence of this commission and the debate that has en
In this thesis the III-V semiconductor material GaSb (111) was studied using Scanning Tunneling Microscopy and Scanning Tunneling Spectroscopy. To characterize the surfaces of semiconductors has become more relevant in today society. When semiconductors become so small that they are in the micro scale the surface must be taken into consideration. The sample is first placed in the cleaning chamber
The EES, Lisbon and Europe 2020 are the most relevant soft law strategies promoting the improvement of work-family reconciliation-related policies in the EU Member States. In this study, the cases of the German Elterngeld reforms are applied to scrutinise the influences of these three strategies on domestic policy-making. Thus, this research work is based on the theoretical framework of soft Europ
After the global financial crisis erupted in the fall of 2008 the Icelandic economy was thrown into recession. It has been suggested that Iceland would have been better off had it been a part of the EU and the European Monetary Union (EMU) and this essay aim at investigating that claim. Entering the EMU entails losing the ability to carry out an independent monetary policy. Therefore I have estima
A green economy refers to an economy that is able to create economic welfare, while at the same time being environmentally sustainable. Some indexes, like the Global Green Economy Index and the OECD Better Life Index, ranks Sweden high in this area, while others, such as the Global Footprint Network, ranks the country low. The purpose of this thesis is to critically examine why Sweden receives div
Semi-natural pastures are one of the most species-rich habitats found in Sweden and many endangered species are connected to them. Strongly declining in area, semi-natural pastures in Sweden can be eligible for financial support within the EU agri-environmental scheme. The definition of pastures eligible for the scheme was changed in 2008, more specifically the amount of trees and bushes was restr
This research examines the short- and the long-run relationship between insurance market activity and economic growth for a panel data set of 80 countries for the period 2001-2012. Insurance market is investigated as a whole and separately as life and non-life insurance sectors. The countries with different level of economic development are considered. The data is tested for stationarity and unit
This study examines the work with the environmental goals in five small municipalities in northwestern Skåne, Sweden. The environmental goals are set nationally and are adjusted at a regional level. The municipalities then adjust the national and regional goals in varied extent to meet the local circumstances. The implementation and success of the work with environmental goals at local level is cr
We aim to investigate the risk exposure against commodity prices in the forestry and paper industry. The intension is also to study the affect that the changes in commodity prices has on a company’s market value.
Purpose: The purpose is to research different co-operations between venue owners and WISPs, when WLAN is deployed in a public space. The aim is to establish viable business models for the interaction between the two vital actors in the public WLAN industry. In this work, the advantages and disadvantages of revenue and cost sharing will be defined, along with technical and commercial issues that ne
As a growing number of popular films continue to document development issues related international development, it became ever more crucial to move beyond treating these films as mere sort of entertainments and start questioning how these popular commercial films are representing the developing world as well as the messages embedded in them. Some critics have pointed out that these Hollywood-produ
According to conventional economic wisdom, deregulation and liberalization of private and public enterprises will enhance competition, which will lead to an expansion of production, trade, and general welfare. As more markets are deregulated and more services are being privatized, the public procurement market is expanding and more professionals will come in contact with public procurement either
Our objective with this essay is to answer the hypothesis: Which mechanisms influence consumer attitude and behaviour when buying KRAV products? We have achieved this objective by answering the following questions: Who are the consumers who buy KRAV products? Is purchasing behaviour related to socio-demographic factors like age, gender, education or income level? What motivates consumers’ willingn
We construct and analyze Dirichlet-Neumann iterations for the 1D Poisson equation. Specifically, we wish to gain insight into how the convergence depends on material coefficients when solving coupled linear heat equations on three non-overlapping domains. We first consider the two-domain case and then extend the method to three domains. A finite element method is used to discretize the Laplacian.
There is a common notion that economic freedom has a positive effect on economic development. However, despite formal institutions considered beneficial for economic freedom being increasingly recognised there persists large differences in economic development across the globe. A possible explanation can be found within the framework of informal institutions. Economic freedom being a transmission
The problem studied in this thesis is the impact of the principle of mutual trust on the possibility of EU nationals to claim asylum and avoiding extradition for political offences within the EU. The principle of mutual trust presumes that human rights are not violated in any EU Member State. The difficulty arises if and when human rights are actually violated. It is not clear to what extent funda
