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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
331

Influência do ligante pré-hidratado nas propriedades de suspensões de cimento Portland. / Influence of pre-hydrated binder in Portland cement suspension properties.

Maciel, Marcel Hark 08 August 2017 (has links)
Dada a considerável parcela de responsabilidade da indústria de produção de cimento no total de emissão mundial de CO2, um dos desafios atuais mais importantes é a adoção de estratégias que reduzam a utilização do cimento, sem prejuízo ao desempenho mecânico e a durabilidade dos materiais cimentícios. Dentre essas estratégias, uma das usualmente empregadas em alguns segmentos industriais é a reutilização de ligante pré-hidratado na produção. O entendimento de como a pré-hidratação altera as propriedades de pastas cimentícias tem também importante implicação científicas, quanto à cinética de reação do cimento Portland, mas sobretudo devido aos impactos nas propriedades reológicas da pasta, tanto após a mistura quanto ao decorrer da hidratação. Sabe-se que a pré-hidratação altera a cinética de hidratação do cimento, impactando as suas propriedades no estado endurecido. Além disso, a pré-hidratação modifica as propriedades físicas do cimento, influenciando diretamente no modo como as partículas se aglomeram. No entanto, boa parte da literatura refere-se à pré-hidratação que ocorre após má estocagem, diferentemente deste trabalho que trata da pré-hidratação em suspensão, mais comum em processos industriais. Assim, neste trabalho foi avaliada a cinética de reação por calorimetria isotérmica enquanto as propriedades reológicas foram avaliadas por reometria rotacional e oscilatória. Para a identificação e quantificação dos hidratos formados, a hidratação foi paralisada e foram realizados testes de TG e DRX. Os resultados mostraram que a adição do pré-hidratado altera a cinética de dissolução/precipitação do cimento anidro. Assim, quanto maior o teor de pré-hidratado e o período de pré-hidratação, menor o tempo de indução, antecipando a formação dos hidratos (silicatos e aluminatos), embora a taxa de reação no período de aceleração não tenha sido afetada de forma significativa. Quanto às propriedades físicas das partículas, forma realizados teste de granulometria, ASE (Área Superficial Específica) e densidade real. A pré-hidratação aumenta a sua ASE, o que acarreta no incremento da tensão de escoamento e da viscosidade das pastas. Inclusive, se esse aumento de ASE for incorporado em determinados modelos (YODEL e Interferência) é possível a predição dessas propriedades reológicas. O aumento de ASE também é responsável pelo maior enrijecimento e menor tempo de pega das suspensões pré-hidratadas. Correlacionando a reação química com a consolidação da pasta, ficou demonstrado que o maior enrijecimento da pasta pré-hidratada tem relação com a maior aproximação entre as partículas, a ASE inicial das pastas e a reatividade do pré-hidratado, otimizando assim a formação da microestrutura pela hidratação. / Given the considerable share of cement industry on overall share of CO2 emissions, one of the most important current challenges is the adoption of strategies that reduce the use of cement without compromising the mechanical performance and durability of cementitious materials. Among these strategies, one of the commonly employed in some industrial segments is the reuse of pre-hydrated binder in production. The understanding of as pre-hydration changes the properties of cementitious pastes also has important scientific implication regarding the reaction kinetics of Portland cement, but mainly due to the impacts on the rheological properties of the paste, both after mixing and along hydration. It is known that pre-hydration alters the hydration kinetics of the cement, impacting its properties in the hardened state. In addition, pre-hydration modifies the physical properties of the cement, directly influencing the way as the particles agglomerates. However, much of the literature refers to the pre-hydration that occurs after bad storage, unlike this work that works with pre-hydration in suspension, more common in industrial applications. Thus, in this work the kinetics of reaction by isothermal calorimetry was evaluated while the rheological properties were evaluated by rotational and oscillatory rheometry. For the identification and quantification of the hydrates formed, the hydration was paralyzed and TG and XRD tests were performed. The results showed that the inclusion of the pre-hydrate alters the dissolution/precipitation kinetics of the anhydrous cement. Thus, the higher the pre-hydration content and the pre-hydration period, the shorter the induction time, anticipating the formation of the hydrates (silicates and aluminates), although the reaction rate in the acceleration period was not significantly affected. As for the physical properties of the particles, there were realized tests of particle size distribution, SSA (Specific Surface Area) and real density. The pre-hydration increases its SSA, which leads to an increase in the yield stress and viscosity of the pastes. Even if this increase of SSA is incorporated in certain models (YODEL and Interference) it is possible to predict these rheological properties. The increase in ASE is also responsible for the greater hardening and quickly setting time of the pre-hydrated suspensions. Correlating the chemical reaction with paste consolidation, it was demonstrated that the higher hardening of the pre-hydrated paste is related to the greater approximation between the particles, the initial ASE of the pastes and the reactivity of the pre-hydrate, optimizing then the formation of the microstructure by hydration.
332

O processo de consolidação e organização legislativa / The consolidation process of law

Rizek Júnior, Rubens Naman 15 June 2009 (has links)
O fenômeno da inflação legislativa é bastante debatido nos ambientes acadêmicos e políticos do mundo todo. Ao mesmo tempo em que as leis se multiplicam de forma cada vez mais acelerada para atender as demandas de um ambiente social de constantes mudanças, as fórmulas tradicionais do processo legislativo vêm se mostrando incapazes de garantir, ao mesmo tempo, a aceleração da produção das leis, com um controle rigoroso de sua qualidade. Pior do que isso, a multiplicação de leis esparsas, pontuais e de má qualidade, sem o necessário zelo integrativo, leva ao congestionamento dos ordenamentos jurídicos, com graves conseqüências para as sociedades. Aliando-se o excesso de leis (muitas das quais desnecessárias) às deficiências redacionais (ambigüidades, falta de clareza) e problemas de sistematização (sobreposição confusa de diplomas legais avulsos), o esforço das pessoas e das empresas para compreender e cumprir a lei é fator intimidador do desenvolvimento. Mais grave ainda: um sistema legal confuso, além de gerar insegurança jurídica e falta de certeza sobre a efetividade do amontoado normativo, contraria fundamentos da democracia, na medida em que prejudica a acessibilidade do Direito e a compreensão do cidadão comum quanto à objetiva dimensão dos mandamentos jurídicos. Como reação a esse quadro de crise da lei, nas últimas décadas, algumas técnicas de organização legislativa vêm sendo desenvolvidas e empregadas. Os estudos aqui expostosos procuraram identificá-las, mais especificamente no que se relaciona ao saneamento da legislação vigente pelo método da consolidação das leis, com o objetivo de contribuir para o debate, necessário e urgente, sobre a organização legislativa na realidade brasileira. / Legislative inflation is a highly debated phenomenon in worldwide political and academic circles. While statutes multiply ever more rapidly in order to meet the demands of a constantly changing social environment, the traditional formulas of the legislative process have shown themselves incapable of ensuring, at the same time, the acceleration of legislative production and rigorous quality control. Even worse, the multiplication of sparse, specific and bad quality legislation, without due integrative care, leads to the congestion of legal systems, with grave consequences for society. With this excess of legislation, much of it unnecessary, combined with language deficiencies (ambiguity, lack of clarity) and systematization issues (confusing superposition of sparse legislative acts), the effort of people and companies to understand and comply with the law becomes an inhibiting factor to development. Worse still, a confusing legal system, besides generating legal uncertainty and lack of clarity as to the effectiveness of this legislative jumble, violates some foundations of democracy, since it hinders the Laws accessibility, and the common citizens comprehension of the legal commands. As a reaction to this scenario of Crisis of the Law, some techniques of legislative organization have been developed and employed over the last few decades. The studies developed herein aim at identifying them, more specifically in what concerns the fixing of existing legislation through the method of legal consolidation, with the goal of contributing to the urgent and necessary debate about legislative organization in the Brazilian context.
333

Estudo randomizado comparativo da enxertia autóloga de células da medula óssea para consolidação da pseudoartrose da tíbia em relação aos tratamentos convencionais /

Meirelles, Alexandre Vasconcelos de. January 2019 (has links)
Orientador: Reinaldo Marchetto / Coorientador: Gildásio de Cerqueira Daltro / Banca: Ademario Galvão Spínola / Banca: Luis Schiper / Resumo: Pseudoartrose é definida como a ausência de evidências radiográficas do processo de consolidação de uma fratura. Células-tronco, são células com capacidade de proliferar e originar células de qualquer linhagem, formando qualquer tecido do organismo. Estudos com animais demonstraram que o uso de medula óssea contendo células do estroma melhoram os resultados do tratamento das pseudoartroses, mas os dados ainda são experimentais e necessitam de mais testes, com número relevante de pacientes, para demonstrar sua segurança e eficácia. Desta forma, este trabalho objetiva a comparação do método tradicional de tratamento da pseudoartrose da tíbia, realizado com o uso de fixador externo, haste ou placa e parafuso com o tratamento combinado do uso das técnicas convencionais e infiltração de células-tronco mesenquimais autólogas. Para isso, foram feitos ensaios clínicos randomizados, aberto, com cegamento dos grupos experimentais, com 18 pacientes diagnosticados com pseudoartrose divididos em dois grupos: grupo controle, formado por 9 pacientes e grupo experimental, também com 9 pacientes. A idade média do grupo foi de 38,3 anos e a maioria se autodeclarou pardo ou negro. O nível de escolaridade mostrou-se baixo, com 72 % dos participantes não tendo concluído o Ensino Médio. Cinco pacientes foram tratados com uso de haste metálica e apenas três tiveram a colocação de fixador externo. O tempo de doença (pseudoartrose) e o tempo cirúrgico não mostraram influenciar no desfecho. Em relação... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: Pseudoarhrosis is defined such as no radiographic evidence during consolidation fracture process. Stem cells are undifferentiated cells, multipotent, capable of proliferating and originating cells of any lineage, forming any tissue of the body. Animal studies have shown that using bone marrow containing stromal cells improves the results of pseudoarthrosis treatment, but the results are still experimental and require further testing with a significant number of patients to demonstrate their safety and efficacy. Thus, this study aims to compare the traditional method of treatment of tibial pseudoarthrosis, performed with the use of external fixator, rod or plate and screw with the combined treatment of the use of conventional techniques and infiltration of autologous mesenchymal stem cells. For this, randomized, open-label clinical trials with blinded experimental groups were performed with 18 patients diagnosed with pseudoarthrosis divided into two groups: a control group consisting of 9 patients and an experimental group, also with 9 patients. The mean age of the group was 38.3 years old and the majority self-declared brown or black. The level of schooling was low, with 72% of the participants not having finished high school. Five patients were treated with metal rod and only three had external fixator placement. Disease duration (pseudoarthrosis) and surgical time did not influence the outcome. Regarding the clinical outcome, patients treated with the combination of convent... (Complete abstract click electronic access below) / Mestre
334

A case study of Lenovo's acquisition of Motorola mobility

Ma, Ning January 2018 (has links)
University of Macau / Faculty of Business Administration. / Department of Accounting and Information Management
335

Three essays on competitive acquisition bids

Unknown Date (has links)
Many factors contribute to the outcome of an acquisition; these factors arise from both the objective of the target and acquirer. This dissertation focuses on how the bidding strategy, acquirer and target characteristics impact the transaction. The first essay examines how the timing and size of the acquirer's bid for a U.S. target firm impacts their return. I find that successful first and low bid acquirers experience significantly larger returns than successful secondary and non-low bid acquirers. The cross-sectional analysis determines that higher levels of target institutional ownership and acquisitions completed prior to the passage of Sarbanes-Oxley result in reduced returns to the acquirer. In addition, the likelihood of a successful first bid acquirer increases with a revised bid and when the acquirer is both the first and low bid acquirer simultaneously. The likelihood of a successful first bid acquirer decreases as the number of bidders increases and as the bidding process lengthens. I also find that the likelihood of a successful low bid acquirer increases the longer the bidding process. The second essay examines how the timing and size of the acquirer's bid for an international target impacts their return. I find that successful first and low bid acquirers experience insignificant abnormal returns following the acquisition announcement. In addition, the likelihood of a successful first bid acquirer increases when the acquirer and target have similar cultures, with higher levels of target government corruption and when the acquirer is both the first and low bid acquirer simultaneously. The likelihood of a successful low bid acquirer decreases with higher levels of target government corruption. I also examine what factors affect the target premium and find that larger transactions and successful first bid acquirers increase the target premium. / Conversely, similar cultures and higher levels of government corruption, rule of law, bureaucracy, expropriation and ethnic tension decrease the premium to the target. Lastly, successful first and low bid acquirers experience statistically larger long run abnormal returns than successful secondary and non-low bid acquirers. The third essay examines how a stake accumulation by a conflicted blockholder influences the target's return. I find that targets experience positive cumulative abnormal returns upon the announcement of the Family, ESOP, Management and High Profile Investor stake accumulation. The cross-sectional analysis determines that privately negotiated transactions reduce the return to the target and that higher levels of stake accumulation are positively related to the target's return. Finally, targets experience negative abnormal long run returns following all four types of stake accumulation. / by Mina C. Glambosky. / Thesis (Ph.D.)--Florida Atlantic University, 2009. / Includes bibliography. / Electronic reproduction. Boca Raton, Fla., 2009. Mode of access: World Wide Web.
336

Application of reference point theory to merger activity and characteristics

Unknown Date (has links)
In Essay I, I analyze the impact of the target and bidder reference points on the probability of acquisition under general economic conditions as well as in strong/weak economic periods. I find that the target and the bidder reference points have a significant impact on the probability of a firm becoming a bidder or a target. While the target reference point also has a significant impact on the successful completion of the merger, the bidder reference point does not. In addition, I find that the target reference point is a significant determinant of management-led buyout mergers, while the bidder reference point has a significant impact on the probability of the bidder launching a hostile bid. In Essay II, I focus on the impact of the target and bidder reference points on the method of payment in the context of what the target seeks, what the bidder offers, and what the two parties use as their final method of payment. The analysis is performed under general economic conditions and in strong/weak economic periods. I find that while the target reference point has a strong impact on the method of payment agreed upon between the two parties, the bidder reference point does not. This is especially important given that the bidder reference point influences the consideration offered by the bidder but does not translate into a significant impact on the final method of payment. In essay III, I examine the impact of bidder reference point on public targets and the impact of bidder and target reference points on private firms. I analyze the aforementioned relationships under different economic conditions. Consistent with the literature on premium and public targets, I find that the target reference point has a strong and positive relationship with the premium paid for private firms. The relationship is stronger in weak economic times. / At the same time, I do not find any evidence that the bidder reference point exerts a significant influence on the premium paid for public firms. Interestingly, the relationship between the bidder reference point and the premium paid for private firms is negative and significant. / Inga Chira. / Thesis (Ph.D.)--Florida Atlantic University, 2013. / Includes bibliography. / Mode of access: World Wide Web. / System requirements: Adobe Reader.
337

Cross-border M&A deal incompletion: institutional processes and outcomes

Unknown Date (has links)
My objective in this dissertation was to understand the processes leading to incompletion of the high profile cross-border deals. A conceptual framework was developed which suggests that announcement of a cross-border merger and acquisition (M&A) deal starts a string of institutional processes that leads to incompletion of the bid. I proposed that less powerful host country actors threatened by the MNC’s bid proposal politicize the transaction turning the deal into a transgression. These actors publicize this transgression, initiating a scandal, to gather support of multiple audiences in their attempts to thwart the threat that the MNC poses. Thanks to their efforts in appealing to audiences and publicization of the deal as a transgression, these actors mobilize audiences who reveal hostile reaction against the MNC and the proposed bid. Such mobilization and hostile reaction, in turn, lead to proposed bid’s incompletion. Qualitative analysis results based on a sample of seven high profile cross-border transactions provided support for the conceptualized processes, namely politicization, scandal, mobilization and hostile reaction, while indicating a different order of process progression compared to the linear one conceptualized. I found that in all cases the process of scandal subsumed the other processes that kept scandal alive. In turn, scandal fed these processes giving more leverage to the mobilization efforts and/or increasing the hostility of the actors opposing the deal. The findings revealed that these processes happened simultaneously and that in cases where mobilization did not emerge, hostile reaction substituted for the lack of mobilization. Additionally, analysis showed that not only less powerful actors but also powerful actors, elites, sought to initiate a scandal when the host country political, legal or bureaucratic processes did not work for them in thwarting the deal. This dissertation by examining social construction, power and politics within the host country institutional environment in the context of high profile cross-border deals, presented a framework that explained how and why the hostility leading to deal incompletion emerges in the host country. In so doing, this dissertation strengthens institutional theory, theory of scandal, social movements theory and elite theory as powerful perspectives in international strategic -management. / Includes bibliography. / Dissertation (Ph.D.)--Florida Atlantic University, 2014. / FAU Electronic Theses and Dissertations Collection
338

Influência do ligante pré-hidratado nas propriedades de suspensões de cimento Portland. / Influence of pre-hydrated binder in Portland cement suspension properties.

Marcel Hark Maciel 08 August 2017 (has links)
Dada a considerável parcela de responsabilidade da indústria de produção de cimento no total de emissão mundial de CO2, um dos desafios atuais mais importantes é a adoção de estratégias que reduzam a utilização do cimento, sem prejuízo ao desempenho mecânico e a durabilidade dos materiais cimentícios. Dentre essas estratégias, uma das usualmente empregadas em alguns segmentos industriais é a reutilização de ligante pré-hidratado na produção. O entendimento de como a pré-hidratação altera as propriedades de pastas cimentícias tem também importante implicação científicas, quanto à cinética de reação do cimento Portland, mas sobretudo devido aos impactos nas propriedades reológicas da pasta, tanto após a mistura quanto ao decorrer da hidratação. Sabe-se que a pré-hidratação altera a cinética de hidratação do cimento, impactando as suas propriedades no estado endurecido. Além disso, a pré-hidratação modifica as propriedades físicas do cimento, influenciando diretamente no modo como as partículas se aglomeram. No entanto, boa parte da literatura refere-se à pré-hidratação que ocorre após má estocagem, diferentemente deste trabalho que trata da pré-hidratação em suspensão, mais comum em processos industriais. Assim, neste trabalho foi avaliada a cinética de reação por calorimetria isotérmica enquanto as propriedades reológicas foram avaliadas por reometria rotacional e oscilatória. Para a identificação e quantificação dos hidratos formados, a hidratação foi paralisada e foram realizados testes de TG e DRX. Os resultados mostraram que a adição do pré-hidratado altera a cinética de dissolução/precipitação do cimento anidro. Assim, quanto maior o teor de pré-hidratado e o período de pré-hidratação, menor o tempo de indução, antecipando a formação dos hidratos (silicatos e aluminatos), embora a taxa de reação no período de aceleração não tenha sido afetada de forma significativa. Quanto às propriedades físicas das partículas, forma realizados teste de granulometria, ASE (Área Superficial Específica) e densidade real. A pré-hidratação aumenta a sua ASE, o que acarreta no incremento da tensão de escoamento e da viscosidade das pastas. Inclusive, se esse aumento de ASE for incorporado em determinados modelos (YODEL e Interferência) é possível a predição dessas propriedades reológicas. O aumento de ASE também é responsável pelo maior enrijecimento e menor tempo de pega das suspensões pré-hidratadas. Correlacionando a reação química com a consolidação da pasta, ficou demonstrado que o maior enrijecimento da pasta pré-hidratada tem relação com a maior aproximação entre as partículas, a ASE inicial das pastas e a reatividade do pré-hidratado, otimizando assim a formação da microestrutura pela hidratação. / Given the considerable share of cement industry on overall share of CO2 emissions, one of the most important current challenges is the adoption of strategies that reduce the use of cement without compromising the mechanical performance and durability of cementitious materials. Among these strategies, one of the commonly employed in some industrial segments is the reuse of pre-hydrated binder in production. The understanding of as pre-hydration changes the properties of cementitious pastes also has important scientific implication regarding the reaction kinetics of Portland cement, but mainly due to the impacts on the rheological properties of the paste, both after mixing and along hydration. It is known that pre-hydration alters the hydration kinetics of the cement, impacting its properties in the hardened state. In addition, pre-hydration modifies the physical properties of the cement, directly influencing the way as the particles agglomerates. However, much of the literature refers to the pre-hydration that occurs after bad storage, unlike this work that works with pre-hydration in suspension, more common in industrial applications. Thus, in this work the kinetics of reaction by isothermal calorimetry was evaluated while the rheological properties were evaluated by rotational and oscillatory rheometry. For the identification and quantification of the hydrates formed, the hydration was paralyzed and TG and XRD tests were performed. The results showed that the inclusion of the pre-hydrate alters the dissolution/precipitation kinetics of the anhydrous cement. Thus, the higher the pre-hydration content and the pre-hydration period, the shorter the induction time, anticipating the formation of the hydrates (silicates and aluminates), although the reaction rate in the acceleration period was not significantly affected. As for the physical properties of the particles, there were realized tests of particle size distribution, SSA (Specific Surface Area) and real density. The pre-hydration increases its SSA, which leads to an increase in the yield stress and viscosity of the pastes. Even if this increase of SSA is incorporated in certain models (YODEL and Interference) it is possible to predict these rheological properties. The increase in ASE is also responsible for the greater hardening and quickly setting time of the pre-hydrated suspensions. Correlating the chemical reaction with paste consolidation, it was demonstrated that the higher hardening of the pre-hydrated paste is related to the greater approximation between the particles, the initial ASE of the pastes and the reactivity of the pre-hydrate, optimizing then the formation of the microstructure by hydration.
339

Consolidação de um rejeito de mineração de areia e modelação do enchimento de um reservatório para sua disposição / Sand-mining waste disposal consolidation and a waste reservoir filling process modeling for its storage

Cañabi Quispe, Luis Miguel 04 April 2011 (has links)
Rejeitos de mineração com muita freqüência são dispostos na forma de lama. A capacidade de estocagem das lagoas onde são depositados depende de suas dimensões e formas de operação, mas também das características físicas, compressibilidade e condutividade hidráulica da lama. No presente trabalho estudam-se as características de consolidação de uma lama argilosa resultante da mineração de areia, por meio do ensaio de consolidação hidráulica (HCT) e modela-se o enchimento de uma lagoa de disposição desse rejeito, empregando a teoria de grandes deformações e mediante o software CONDES. Realizaram-se ensaios de caracterização e HCT com amostras coletadas das lagoas 2, 11 e vertedouro da Mineração Jundu Ltda. em Descalvado, São Paulo. Estes parâmetros foram necessários para as análises de simulação numérica do processo de enchimento da Lagoa 11. Os resultados dos ensaios HCT mostraram um conjunto consistente de propriedades constitutivas do material, também se verificou a importância de alcançar a condição estável nas leituras da diferença de pressão entre o topo e a base do corpo de prova, assim obter uma menor variabilidade dos resultados. A simulação de enchimento se mostrou consistente, onde se obteve a evolução do processo de consolidação em diferentes etapas do lançamento da lama. Observou-se uma concordância dos resultados obtidos na simulação de enchimento. Segundo as análises observou-se que a altura dos rejeitos após um período de dois anos é da ordem de 1.57 m. / Mining waste is frequently disposed of in the form of mud. The storage capacity of a collection reservoir of mining waste depends on its dimensions and on its operational processes, which are based on the physical characteristics of the mud and its compressibility and hydraulic conductivity. This research focuses on the study of the consolidation characteristics of a clayey mud resultant from the process of sand mining. Such characteristics were studied through Hydraulic Consolidation Tests (HCT) and by modeling the waste reservoir filling process using large deformation theory and the CONDES software. Characterization and hydraulic consolidation tests were performed on samples obtained from Reservoirs 2 and 11 and from the Jundu Mine spillway at Descalvado City in the state of São Paulo, Brazil. The characterization parameters obtained were employed in performing numerical analysis of the filling process of waste reservoir 11. HCT test results show the acceptable set of constitutive properties of the analyzed material. During the testing procedures, variability of test results were minimized by obtaining stabilized pressure difference readings between the top and bottom leads of the specimen. Modeling was conducted for instantaneous and progressive filling and both methods yielded the same results. It was observed a predictable parity between the results obtained from instantaneous and progressive filling simulations. The final height after consolidation was measured at approximately two years for both instantaneous and progressive methods of filling. From the analysis, the two-year level was measured at 1.57 meter.
340

The effects of IFRS adoption on cross-border information comparability and economic activity. / CUHK electronic theses & dissertations collection

January 2010 (has links)
Demand for internationally comparable accounting information has increased significantly in recent years due to rapid growth in cross-border investment. One reflection of this trend is the widespread adoption of International Financial Reporting Standards (IFRS), a set of accounting rules designed to improve financial reporting quality, including comparability. In this thesis, I empirically test whether IFRS adoption improves cross-border information comparability and whether the improvement in the information comparability, if any, facilitates international investment such as mergers and acquisitions (M&As). / In the first part of the thesis, I use data from 17 European countries that adopted IFRS in 2005 to investigate the effect of IFRS adoption on information comparability. I employ three proxies---the similarity of accounting functions, the degree of cross-border intra-industry information transfer, and the similarity of the information content of earnings and book value---to measure cross-border information comparability. I find that all three measures of information comparability indicate significantly better comparability in the post-IFRS period than in the pre-IFRS period. I also find that the improvement in comparability resulting from IFRS adoption is more evident among countries with similar institutional environments than among those with different institutional environments. / In the second part of the thesis, I examine whether the adoption of IFRS would encourage cross-border M&As. Using data from firms in 17 European countries with mandatory IFRS adoption in 2005, I calculate the frequency that a firm acquires/ merges with a foreign firm, the number of foreign bidders involved in an M&A deal, and the synergistic gains of cross-border M&As. I find that all three measures increase significantly after the mandatory IFRS adoption. These results suggest that IFRS adoption facilitates and create more value for cross-border M&As. / Yip, Wing Yue. / Adviser: Danqing Young. / Source: Dissertation Abstracts International, Volume: 73-03, Section: A, page: . / Thesis (Ph.D.)--Chinese University of Hong Kong, 2010. / Includes bibliographical references (leaves 80-85). / Electronic reproduction. Hong Kong : Chinese University of Hong Kong, [2012] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Electronic reproduction. [Ann Arbor, MI] : ProQuest Information and Learning, [201-] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Abstract also in Chinese.

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