Chan Bun Bun. / Thesis (M.Phil.)--Chinese University of Hong Kong, 2000. / Includes bibliographical references (leaves 63-67). / Abstracts in English and Chinese. / English Abstract --- p.ii / Chinese Abstract --- p.iii / Acknowledgements --- p.iv / Table of Contents --- p.v / Chapter Chapter 1 --- Introduction --- p.1 / Chapter Chapter 2 --- Hong Kong Social Security System / Chapter 2.1 --- The Needs of Old Age Protection in Hong Kong --- p.3 / Chapter 2.2 --- Current Situation in Hong Kong --- p.4 / Chapter 2.3 --- Review of the Development of Old Age Protection in Hong Kong --- p.7 / Chapter 2.4 --- The MPF System in Hong Kong --- p.9 / Chapter 2.5 --- The Policy Issues of the MPF System --- p.12 / Chapter Chapter 3 --- Singapore Social Security System / Chapter 3.1 --- The Needs Old Age Protection in Singapore --- p.18 / Chapter 3.2 --- The CPF System in Singapore --- p.20 / Chapter Chapter 4 --- The CPF in Singapore and the MPF in Hong Kong / Chapter 4.1 --- Reasons for Comparing the CFP in Singapore with the MPF in Hong Kong --- p.25 / Chapter 4.2 --- Comparing the CPF in Singapore with the MPF in Hong Kong --- p.26 / Chapter 4.3 --- Comparing the Impact of the MPF and the CPF on Aggregate Savings --- p.28 / Chapter Chapter 5 --- Literature Review / Chapter 5.1 --- The Impact of Social Security Wealth on Aggregate Savingsin United States --- p.33 / Chapter 5.2 --- The Impact of Social Security Wealth on Aggregate Savingsin Other Countries --- p.38 / Chapter Chapter 6 --- The Theory --- p.42 / Chapter Chapter 7 --- The Empirical Set Up / Chapter 7.1 --- The Data --- p.49 / Chapter 7.2 --- The Model --- p.50 / Chapter 7.3 --- Method of Estimation --- p.53 / Chapter Chapter 8 --- Results Interpretation --- p.56 / Chapter Chapter 9 --- Conclusion --- p.61 / Bibliography --- p.63 / Data Appendix --- p.75

Thesis (M.C.P.)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, 1982. / MICROFICHE COPY AVAILABLE IN ARCHIVES AND ROTCH. / Bibliography: leaves 155-164. / by Anita Emily Landecker. / M.C.P.

Thesis (LLM) --University of Limpopo, 2010

Earnings and book value are commonly used as the basis for firm valuation. However, the reliability of earnings, as indicated by earnings management, may affect its relevance in determining firm value. This thesis investigates the link between earnings management and firm valuation by assessing the impact of earnings management on the value-relevance of earnings and book value.Three different sources of earnings management are investigated: total discretionary accruals, short-term discretionary accruals, and long-term discretionary accruals. Total discretionary accruals are estimated using the Jones model (Jones 1991). New models are developed to estimate short-term and long-term discretionary accruals. These models enable investigation of the differential impact of earnings management via short-term versus earnings management via long-term discretionary accruals. The primary proposition is that earnings management via long-term discretionary accruals has a greater impact on the value-relevance of earnings and book value than earnings management via short-term discretionary accruals.For firm’s whose discretionary accruals indicate earnings management, the value relevance of earnings is expected to be lower than for firms without earnings management. Moreover, in the presence of earnings management, it is expected that there will be a shift from a reliance on earnings to a reliance on book value in the valuation process. This would be reflected in a decrease in the value-relevance of earnings and an increase in the value-relevance of book value.This thesis provides evidence that earnings management plays a role in the valuation process. A major contribution of this study is the development of models to enable the estimation of short-term and long-term discretionary accruals, thereby extending the earnings management literature by addressing the differential effect of short-term versus long-term discretionary accruals. The results clearly demonstrate that low reliability of information reduces its value-relevance. This link between the integrity of accounting information and its usefulness to market participants supports the need for ongoing regulatory activity to improve the integrity of the financial reporting process.

The study proceeds as follows: section 2 provides an overview of the historical context surrounding the political environment in 1901; section 3 summarizes existing work addressing the relationship between wealth and political influence; section 4 discusses the data used in the study; section 5 presents an empirical analysis; section 6summarizes and discusses the results of the analysis; and section 7 provides concluding remarks.

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In the past, Taiwan¡¦s economy is growing very fast and city development is flourishing. But with time evolved, the urban development experienced from fast growing to mature, and now gradually decline. Therefore the key of urban development now focuses on the improvement of urban life¡¦s quality not to increase the quantity. This research is major in how to integrate real estate investments trusts into urban renewal. We probe into the urban renewal regulation, laws of real estate investments trusts and study some previous similar cases to understand restriction and difficult encountered in the operation. Besides we analyze its strengths and weakness compare with other raise found ways. The major conclusions of this research are: 1.For some poor resource city, adopting REITs to raise found can efficiently carry on urban renewal. 2.In the past, there are no any cases that using REITs to do urban renewal and quite complicated to undertaking, but it really a feasible method. 3.Adopting urban renewal investment can alleviate public finance, flexible real estate commerce and offer a long-term investment for the people. 4.Integrating urban redevelopment investment and BOT can get more efficiency.

No description available.

This study seeks to explore the conditions under which producer cartels organized by primary producing countries to increase real external purchasing power (income terms of trade) can most effectively achieve their objectives. / To this effect, conventional cartel theory is expanded so as to include the impact of the major institutional factors, with emphasis on centre-periphery (North-South) relationships, the roles played by governments of producing and consuming countries, by transnational enterprises as well as the particular conditions of supply and demand of various commodities. This framework is applied to bauxite, coffee and sugar industries, because each presents unique characteristics. As a principal focus of this study, a comparative analysis of these commodities is undertaken. / The analysis demonstrates that a bauxite cartel has the potential to gain large monopoly profits, but the evidence is against the long run profitability and stability of coffee and sugar cartels. The differences in the characteristics of the primary commodities differentiate the behaviour of cartels and the expected outcomes. Ultimately, the benefits of successful cartels will have to be measured by how the financial gains are used to transform internal structures, eliminate poverty, and promote social justice. As well as being useful for the study of primary commodity cartels in general, this analysis can also aid policy makers concerned with producer cartels.

No abstract available. / Thesis (MBA)-University of Natal, 2002.