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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
Unmanned aerial vehicles (UAVs) are a recent addition to the archaeologist's arsenal of tools. They are capable of traveling in the air and reaching places that a human cannot. They are however not used in many places over the world. This thesis' purpose is to illuminate the positive and negative aspects of how UAVs can be used in archaeology, in order to generate interest in the utilizati
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
The aim of the study is to analyze gender equality and women’s empowerment in Armenian academia over the past decade. For these purposes a Subjective Women’s Empowerment index has been developed as a result of data analysis from two small-sized surveys. The theoretical framework primarily draws upon the Human Capital and Subjective Well-being theories. Analysis of the statistical data has provided
The purpose of this thesis was to explore gender norms, beauty ideals and social practices and the way these become ‘visible’ on the Japanese female body as (re)producing the ideal Japanese femininity and skin color in particular. In order to achieve that, I investigate and identify these norms, the mechanisms that implement them on the body and the attitudes and expression of resistance against t
This thesis examines the nature of the capitalist mode of production and begins with the contention that it necessarily produces unjust outcomes do to its economic mandates and corresponding organization of social relationships. More specifically, this thesis will investigate the processes through which the capitalistic mode of production reproduces itself. An understanding of these processes allo
As aerosol particles are important for global climate effects, their sources and influence on global aerosol particle concentrations need to be quantified. One of the major aerosol sources in the atmosphere is new particle formation (NPF) of new nanometer sized particles in the atmosphere. The influence on the global aerosol concentration due to NPF events is however not well quantified. The goals
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
Foreign direct investments (FDI) have considerably increased during the last twenty years throughout the world. Theory suggests that FDI affects host economies in a positive way through the advanced technologies they bring with them and which could spill over the domestic companies. Therefore, more and more research aims to assess the impact of foreign direct investments on the host economies. Thi
This paper examines the effects of an income tax cut on economic growth. The way it is examined is twofold; in part through an increased savings rate and in part through increased inequalities. The former one is considered a more direct effect of the tax cut whereas the last one is considered a more indirect effect. The income tax cut is investigated under the assumptions of the Solow growth model
The Sahel lies in the semi-arid zone of North Africa between the Sahara Desert to the north and the savannas and rainforest to the south. In the Sahel, the variability of vegetation growth is predominately controlled by moisture reception in the concurrent rainy season. The inter-annual variability of normalized difference vegetation index (NDVI) during the rainy season (April to August) can be ex
After a fifty yearlong period of political hostility, Taiwan perceived the fall of Soviet Union as an opportunity to establish Russia as a prime trade partner. Given Russia’s relationship with China and its importance in promoting Taiwan’s international status, the road was paved with many obstacles. Scholars argue that Taiwan deploys its trade diplomacy in order to promote its national awareness
Master thesis in the programme Film & Media Producing. The summary of the process of making the short film “Paranoia”
The Cameroonian women have many skills and talents which can enable them to make the economy of Cameroon better, but due to many political, social, economic barriers, they fail to use these skills and talents to the fullest.But thanks to microfinance organization they are able to move from darkness to light. From findings, the Cameroonian woman is very instrumental and important when it comes to a
In the west, out-innovating China has been a frequent proposal to deal with the feared threat posed by China’s rapid industrialization. However, China is not content with being only a manufacturing economy and has subsequently introduced multiple programs to foster research and development domestically. One of the most prominent sectors targeted by China’s programs and upheld by the west as their
Two mixed-phase precipitation events were observed on 21 September and 20 October 2010 over the southern part of Finland during the Light Precipitation Validation Experiment (LPVEx). These events have been simulated using the Weather Research and Forecasting Model coupled with spectral bin microphysics (WRF-SBM). The detailed ice-melting scheme with prognosis of the liquid water fraction during me
This article proceeds from a conceptual analysis of how ontological (in)security is constructed in terms of ‘security-of-being’ in which identity dynamics are explicated in socio-psychological terms. Of particular interest is how such dynamics transcend the boundaries of individual self/other constructions to define communities and states, and how these dynamics are transformed in times of trauma
Hypoxia has occurred intermittently over the Holocene in the Baltic Sea, but the recent expansion from less than 10 000 km(2) before 1950 to > 60 000 km(2) since 2000 is mainly caused by enhanced nutrient inputs from land and atmosphere. With worsening hypoxia, the role of sediments changes from nitrogen removal to nitrogen release as ammonium. At present, denitrification in the water column and s
