Tesi sul tema "Matfer (Firm)"
Segui questo link per vedere altri tipi di pubblicazioni sul tema: Matfer (Firm).
Cita una fonte nei formati APA, MLA, Chicago, Harvard e in molti altri stili
Vedi i top-50 saggi (tesi di laurea o di dottorato) per l'attività di ricerca sul tema "Matfer (Firm)".
Accanto a ogni fonte nell'elenco di riferimenti c'è un pulsante "Aggiungi alla bibliografia". Premilo e genereremo automaticamente la citazione bibliografica dell'opera scelta nello stile citazionale di cui hai bisogno: APA, MLA, Harvard, Chicago, Vancouver ecc.
Puoi anche scaricare il testo completo della pubblicazione scientifica nel formato .pdf e leggere online l'abstract (il sommario) dell'opera se è presente nei metadati.
Vedi le tesi di molte aree scientifiche e compila una bibliografia corretta.
1
Helland, Emma, e Mimmie Almroos. "Kroppen i film & animation". Thesis, Blekinge Tekniska Högskola, Institutionen för teknik och estetik, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-15143.
Testo completoAbstract (sommario):
Abstrakt Detta är ett arbete med fokus på kroppen, kroppen i vår verkliga värld. Hur kroppen rör sig i förhållande till hur den ser ut och hur kroppen rör sig i film och animation. Undersökningen syftar till att närmare se hur större företag har använt sig av kroppen i skapande av animationer och filmer. Undersökningen visar jämförelsen mellan hur företag har använt sig av kroppen för att skapa känslor och uttryck samt hur de använt sig av rörelser. Med hjälp av detta skapas det en gestaltning bestående av animationer och filmat material där kroppen är i fokus. Begrepp som matter matters (Barad. 2007) och mimesis (Olofsson. Olsson. Sörbom. u.å) hjälper oss att urskilja vilka små detaljer som gör skillnad och som har betydelse för att efterlikna det som ögat ser av kroppen i verkliga livet. Olika metoder för analys används för att analysera och granska filmer för att ta reda på hur skaparna använt sig av kroppen för att sedan föra det vidare i gestaltandet. Vid redigering har man använt metoder för att jämföra animationer genom att placera dem på eller bredvid varandra. Begreppen har hjälpts åt att skapa det vi skapat och deras betydelse av helheten. En avslutande del som diskuterar och sammanfattar vad undersökningen kommit fram till och vad gestaltningen blivit. Vad forskningen har betytt under undersökningen och vad som har använts och inte använts. Nyckelord: Accountability, mimesis, situated kunskap, matter matters.Abstract This is a work with focus on the body, the body in our reality and how it moves compared to how it looks and moves in animation and film. An examination which have been done, focusing on bigger companies and how they have used the body in their animations and films. It also compares these companies and how they used the body to create feelings, expressions and how they have used movement. This will lead to a design with the body in focus consisting of some animations and video clips. Words like matter matters (Barad. 2007) and mimesis (Olofsson. Olsson. Sörbom. u.å) to see what details that make a difference, importance and to mimic what the eye sees of the body in reality. With help of using analysing methods to review films to see what the creators used of the body to later on use it to advantage in our own design. With some help from methods that tries out and compare animations and filmed materials, putting them together, beside each other and on top on each other. How words have helped us to create what we have created and their meaning of it all. An ending part that discuss and summarize what the examination have come to and what the design turned into. What the research meant during the examination and what has been used and not been used. Keywords: Accountability, mimesis, situated knowledge, matter matters.
2
Bjuggren, Carl Magnus. "Family Matters : Essays on Family Firms and Employment Protection". Doctoral thesis, Linköpings universitet, Nationalekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-100156.
Testo completoAbstract (sommario):
This thesis is a study of firm dynamics, family ownership, and employment protection. It addresses the implications of employment protection on firm productivity and how family owned firms react differently with regard to economic shocks. It also investigates whether family ownership matters for the probability of exhibiting high growth. By using a novel data identification strategy, family ownership is identified in full population register data. The thesis also highlights some important caveats in the official statistics on self-employment.Denna avhandling behandlar företagsdynamik, familjeägande och anställningsskydd. I avhandlingen analyseras anställningsskyddet och hur det påverkar företagens produktivitet, samt hur familjeägda företag reagerar på chocker inom industrin. I avhandlingen analyseras också hur familjeägande påverkar sannolikheten för ett företag att uppnå en hög tillväxttakt. Genom att kombinera olika statistikkällor kan samtliga familjeföretag i den den svenska företagspopulationen identifieras. Avhandlingen belyser också några av de problem som finns i den officiella statistiken över egenföretagare.
3
Lindström, Anna, e Johanna Svensson. "Top Management Compensation and Firm Performance : A matter of context?" Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-298209.
Testo completoAbstract (sommario):
During the past decades, CEO and board compensation has increased substantially. Top management compensation and firm performance has been an extensively researched subject, and a large amount of previous studies have examined the relation of top management pay and firm performance. However, the findings and discussions have been contradictory and inconsistent. The purpose of this thesis is to examine if there is a relationship between the top management variable compensation and firm performance. We aim to explore this subject in further depth by focusing on the Swedish context and by studying if contextual issues, in terms of different industries, have an impact on this relation. In order to examine this relation multiple regression analysis were performed. The empirical evidence displays that on a general level, incentive systems of the top management have no significant effect on firm performance. We also conclude that the relation of variable pay and performance is contingent on industry. We therefore argue that the context in which the firm operates has an impact on the investigated relation in this thesis. Furthermore, the Swedish context and the Swedish governance model can be considered as one of the main explanations of the attained result.
4
Kelf, Timothy Andrew. "Light-matter interactions on nano-structured metallic film". Thesis, University of Southampton, 2006. https://eprints.soton.ac.uk/373815/.
Testo completoAbstract (sommario):
This thesis describes a study into the optical properties of nano-structured metallic films. Structures are produced by electrochemically depositing metal through a self-assembled template of polymer micro-spheres. This versatile technique allows nano-structured surface made from almost any metal to be produced quickly and cheaply. Geometries ranging from array of shallow dishes, to sharp metallic spikes and encapsulated spherical cavities can all be produced on the same sample. This thesis presents an in-depth study into the properties delocalised and localised surface plasmon polaritons. These plasmons can be tuned in energy by controlling the sample geometry and angle of the incident light. The coupling between these two types of plasmon is also investigated and theories are put forward to understand the observed results. These findings could prove useful in the design of plasmon guiding and computing devices. With an understanding into the plasmonic properties of the metallic nanostructures, research is undertaken to explore how the associate local electric field couples to molecules adsorbed onto a samples surface. A strong correlation between surface plasmons and enhanced Raman scattering is found, leading the observation of the beaming of the Raman scattered light. The nano-structured substrates are also shown to have excellent reproducibility as well as enhancement of the Raman signals, leading to applications such as high sensitivity molecular sensors. Finally, the interaction between organic semiconductor molecules and surface plasmons is explored. A strong interaction between the different states is found and plasmon enhanced fluorescence is also observed. These studies open the way for greater control over the exciton states, which have potential for the use in novel laser systems.
5
Raghubeer, Sandhia. "Firm Financial Performance in The Global 1000: Does Human Capital Effectiveness Matter?" Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/29286.
Testo completoAbstract (sommario):
Organisations worldwide spend a substantial proportion of revenue on salaries and benefits (compensation) as an investment in employees who are regarded as human capital. The justification behind this investment is the theoretical assertion that investments in human capital predict financial performance but empirical support for this relationship is limited. The present study contributes to the extant literature by examining the relationship between human capital effectiveness (HCE) and financial performance. A further contribution of the research is to consider alternative criteria of financial performance as findings may be dependent on operationalisation of the criterion. The relationships we tested were between Human Capital Return on Investment (HCROI) and (1) Return on Assets and (2) Return on Equity. Drawing on the Resource Based View theory, we conducted a study using 10 years of data from a sample that comprised the Global 1000 (highest revenue, listed firms domiciled across 45 countries). We used a retrospective correlational study. Spearman Correlation (rs) analysis revealed significant effects for the relationships we investigated in all years. Moreover, meta-analysis showed these effects to be significant on average across the 10 years, showing moderate strength and relative stability. A corollary of the study is that we established global benchmarks for HCROI and provided the first empirical evidence that supports a positive relationship between HCE and financial performance. These findings may be useful to investors who seek possible indicators of expected financial performance from HCE. In doing so, the study suggests we should expand financial reporting to include HCE indicators. Implications of findings and study limitations are noted.
6
Clark, Muntean Susan. "A political theory of the firm why ownership matters /". Diss., [La Jolla] : University of California, San Diego, 2009. http://wwwlib.umi.com/cr/ucsd/fullcit?p3355888.
Testo completoAbstract (sommario):
Thesis (Ph. D.)--University of California, San Diego, 2009.Title from first page of PDF file (viewed July 2, 2009). Available via ProQuest Digital Dissertations. Vita. Includes bibliographical references (p. 157-166).
7
Schroer, Kerstin. "Film matters : historical and material considerations of colour, movement and sound in film". Thesis, University of Westminster, 2016. https://westminsterresearch.westminster.ac.uk/item/q14q8/film-matters-historical-and-material-considerations-of-colour-movement-and-sound-in-film.
Testo completoAbstract (sommario):
The narratives presented in most film histories seem to ignore the essential material components of analogue film stock. Film matters focuses on material components of the film image – specifically colour, movement and sound – with the aim of telling a material history in a contemporary, ‘post-digital’ environment. The aim of this history is to show how film as a material has participated in the building of social and political realities that are still at work today. My practice-led research results in two videos on colour and a 16 mm film on movement and sound. In these works I practice alternative ways of history writing and telling that may not be written, but which leave their sediments in the materialities and projections of film. My research is embedded in a historical framework, but at the same time reflects upon the actuality of the political history of film. History and memory images are disassembled into their components in order to make visible that which the image does not show, but of which it is made. Setting out from this methodology, in Chapter 1 I research the representational and constitutional participation of these material components in film’s different temporalities. Through a close reading of several seminal films and moving image works I focus on the interplay between film, time and certain contexts of social and political structures, in order to understand how these are constructed along with material history. Chapter 2 explores movement, rhythm and physicality in the materiality of film. Setting out from the experimental set-up of the film Fugue (2015), the chapter analyses the relationship between physicality(of a body) and materiality (of the film) founded on movement. I claim that movement on film and movement of film produce involuntary side products, which become readable in film through dance-like movements and rhythms. I discover micromovements and habit-formation in both the movement of the film and the movement of the body and seek to read their political and transformative potential in situations in which they were joined, or when transitions from one to the other took place. In Chapter 3 I analyse the role of colour within film history and collective memory. Colour, as a chemical component of the film emulsion, has a temporal permanence, seeping into the grounds and bodies as chemicality, as toxic substance. Colour as a transtemporal figure is elaborated in the video Red, she said (2011), which focuses on Technicolor, looking at the colonising power of colour film by characterising the film emulsion as an autonomous actor within the rules and boundaries of cinematic space. The research into colour continues with Rainbow’s Gravity (2014) – a cinematic study of the production, use and employment of colour in the Nazi period and the politics of memory it entails. I found that in many historical cases colour can take on an active role in processes of memorisation. The thesis concludes in a reflection on the practice of working with a negative approach. In my search for forms of resistance within the moving image that interrupt constant reproductions of power and its representations, I detect the necessity of working with negativity in a processual way.
8
Qiu, Yan. "Does corporate environmental and social responsibility matter for firm performance in the UK?" Thesis, University of Exeter, 2013. http://hdl.handle.net/10871/13708.
Testo completoAbstract (sommario):
In this thesis first, I investigate the link between firms’ environmental and social disclosures (ESD) and their profitability, as well as establish the direction of causality between the two. Second, I examine the association between ESD with firms’ market value, employee productivity and carbon eco-efficiency respectively. Finally, I examine the relations among firms’ CSR related board attributes, CSR strategy and their environmental and social performance (ESP). The first empirical chapter shows that firms with higher profitability tend to provide more ESD, which is consistent with the accounting- and economics- based arguments that ESD involve a real as well as an opportunity cost that more profitable firms with higher slack resources are better able to afford. The results regarding market value analysis show that overall ESD, in particular social disclosures matter to investors. Investors appear to be placing higher values on firms seen to be behaving in a socially responsible manner. Presumably, more responsible behaviour in the social arena reflected in higher disclosure helps to mitigate the information asymmetry, and hence the perceived social risk of the firm. Investors thus place higher values on such firms. The evidence on the link between firms’ ESD and their ESP measures supports this explanation. Specifically, I find that more social (environmental) disclosure in prior year reflects better social (environmental) performance as captured by higher employee productivity (more carbon eco-efficiency) in the current year. The results of the final empirical chapter show that boards having certain CSR- conducive attributes, particularly independent directors, women directors, and directors with financial expertise on the audit committee, are more likely to develop a multi-pronged CSR strategy which in turn translates into superior environmental and social performance. Furthermore, I find that firms with better ESP tend to further strengthen their board CSR orientation. In other words, the analysis suggests the presence of a positive and cyclical link between CSR orientation, firm CSR strategy, and firm environmental and social performance.
9
Ashrowan, Richard. "Alchemical catoptrics : light, matter and methodologies of transformation in moving image practice". Thesis, University of Edinburgh, 2016. http://hdl.handle.net/1842/31017.
Testo completoAbstract (sommario):
The transformation of matter and the reflection of light are at the heart of filmmaking and moving image practice, exemplified by Stan Brakhage’s assertion that “matter is still light. Light held in a bind.” Catoptrics is the use of optical devices, mirrors, crystals and lenses in the processes of focussing and directing light. Alchemy has a two thousand year history, commonly misunderstood as a form erroneous proto-chemistry in which people sought the Philosopher’s Stone to transmute base metals into gold. Alchemical catoptrics is the place where the disciplines of alchemy and catoptrics meet, encompassing an enquiry into the fundamental properties of matter and the possibilities for its transformation, bound up in range of pre-scientific belief systems and philosophies of light, matter and cosmogenesis. In conventional media histories, the historical antecedents of moving image practice are usually explored through the evolution of visual media technologies. Such an approach only deals with the superficial tools of moving image practice, binding itself up in the machinery of spectacle, while remaining silent on the deeper questions of humankind’s imaginative relationship with luminous matter. The practice of alchemical catoptrics was an experimental exploration of this relationship; between light, the phenomenal world, the deep structure of substance, imagination, belief and meaning. The current study offers a fresh historical perspective on what it means to experiment with the substance of light in a transformative, luminous, meaning-making capacity. It uncovers a language of transformation that speaks to the author's own practice, while offering new insights into the experimental methodologies, motives and practices of other moving image artists. The research discusses the 13th century light philosophy of Robert Grosseteste and its referencing by Stan Brakhage and Hollis Frampton, leading into an exploration of the methodologies of historical alchemical catoptrics, citing original document translations prepared for the purpose of the thesis. Using the examples of Man Ray (1890–1976) and Patrick Bokanowski (1943-present), the research then shows how alchemical catoptrical thinking can inform our interpretation of the practices of these two moving image artists. The thesis concludes with an examination of the alchemical-catoptrical ideas and methods used for the production of two of my recent film works: Speculum (2011-2014) and Catoptrica (2011-2013).
10
Baumgardner, Thomas A. "Shape Matters". ScholarWorks@UNO, 2014. http://scholarworks.uno.edu/td/1903.
Testo completoAbstract (sommario):
An analysis of the production of the University of New Orleans thesis film, Shape Matters, a period film, written and directed by Thomas Baumgardner. The film is concerned with the practice of Phrenology and follows a nervous preacher who becomes entangled in the bizarre "science" and a local murder. This paper describes the director's experiences and details the challenges encountered, and lessons learned, from attempting to bring the project to fruition.
11
Edström, Karl-Johan, e David Frisk. "Audit rotation, does it matter? : A study on audit rotations relationship to audit quality and its contingencies". Thesis, Internationella Handelshögskolan, Jönköping University, IHH, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-48571.
Testo completoAbstract (sommario):
Poor audit quality has historically led to huge consequences for the society. A low audit quality is often related to a low auditor independence, which can be caused by the auditor's incentive to maximize personal gain. In attempts to strengthen the auditor independence and thereby the audit quality, several audit regulations have been issued, where the mandatory audit rotation has been the subject to intensive debate. Although the previous research on audit rotation and audit quality is extensive, few studies investigate the contingency aspects of the relationship more specifically firm visibility. The purpose of the study is to explain how audit firm rotation and audit partner rotation relate to audit quality and how this relationship is contingent on firm visibility. The study is conducted quantitatively using a positivistic deductive approach. Hypotheses are developed from existing theories and literature in the area. These are later tested by translating concepts into measurable variables. Audit quality has been measured through the proxy variable discretionary accruals which was estimated by two variants of the modified Jones model. The sample consisted out of 58 large-cap firms listed on the Stockholm OMX stock exchange, constituting a total of 580 firm years. The results of this study suggest that neither audit partner rotation nor audit firm rotation has an influence on audit quality. Furthermore, these relationships are not found to be contingent on firm visibility. The study’s findings contribute to existing debate on mandatory audit rotation. However, the results need to be interpreted with certain caution as we cannot be certain that discretionary accruals measured audit quality as it was intended to do.
12
Inkoom, Godfred. "Ferromagnetic Resonance of LSMO Thin Film". Thesis, Norges teknisk-naturvitenskapelige universitet, Institutt for fysikk, 2011. http://urn.kb.se/resolve?urn=urn:nbn:no:ntnu:diva-12933.
Testo completoAbstract (sommario):
The magnetic properties of a 15uc thick LSMO thin film on SrTiO3 (STO) substrate atT=150K was investigated using the technique of ferromagnetic resonance (FMR). The FMRmeasurement of the 15uc thick LSMO thin film at a frequency f = 9.75GHz and powerP = 0.6325mW as a function of the angle between the static magnetic field H, and theeasy direction of magnetization within the sample plane in the "in-plane" (IP) configuration displayed an FMR spectrum. This resonance spectrum shows unequal resonance field peaks. The unequal peaks in the resonance field may be attributed to the uniaxial anisotropy field which satisfies the conditions for ferromagnetic resonance. The unequal peaks in the resonance field shows a maximum and minimum with negative and positive curvature which either increases or decreases with respect to the resonance field respectively. This increase or decrease in the resonance field depends on the magnetization direction. It has been shown that for a thick 15uc LSMO thin film at T = 150K the center position and the full width half maximum (FWHM) of the resonance field were 1070.1875 Oe and 159.3125 Oe respectively.
13
Saeed, Mohammad Abubakr. "Do political connections matter? : empirical evidence from listed firms in Pakistan". Thesis, Middlesex University, 2013. http://eprints.mdx.ac.uk/12361/.
Testo completoAbstract (sommario):
The purpose of this thesis is to enhance understanding of the way in which political connections benefit or impair connected firms. For this purpose, the current study employs the data of Pakistani listed non-financial firms from 2002–2010, and examines the impact of political connections on the economic life of individual firms. More specifically, this thesis comprises three empirical studies: the first enquires into the way in which political connectedness influences firms’ access to finance; the second empirical chapter examines the impact of political connections on the performance of the connected firms; and lastly, the third empirical chapter explores the channels through which connected politicians intervene in business operations. The findings in the first empirical chapter provide strong and robust evidence of preferential lending in the credit market. Political connectedness appears to be a determining factor of the total and long-term leverage of the firms; nevertheless, short-term financing is indifferent to political connections. The study also finds that having connections with a winning politician or politician affiliated to the winning parties (coalition) have a larger impact on the firm’s total and long-term leverage, thus implying that the benefits associated with political connections ultimately depend on electoral outcomes. In addition, firm size and business group affiliation have increasing effect on the borrowing capabilities of the connected firms, whilst connections underplay the significance of collateral. Through the use of an instrumental variable framework focused on the long-term panel and cross-sectional data of Pakistani listed firms, the second empirical chapter finds that political connections distort the performance of the connected firms. Consistent results are found for various accounting and marketing measures of performance. So as to investigate the impact of connectedness on performance in different political environments, the sample period is stratified into two contrasting government periods: autocratic; and democratic government periods. The result is more pronounced in the autocratic regime, providing evidence of excessive managerial inefficiencies and rent-extraction of affiliated politicians in dictatorship regime. It was also found that the performance of connected firms increased further if they belonged to business groups, whilst the large firms were subject to severe performance distortions more so than small firms. Finally, those firms with low growth opportunities were more prone to the negative effects of political connectedness in terms of their performances. The findings in the second empirical chapter (connections insert negative effect on the firm performance) inspired us to progress one step further and investigate the intriguing question: what are the channels through which politicians interfere and distort the performance of the connected firms? In quest to answer this question, the last empirical chapter provides strong and robust evidence of political intervention in the investment and employment decisions. More specifically, results find the existence of investment inefficiencies and excessive employment in the connected firms. Importantly, the effect of political interference is more pronounced for employment decisions, indicating the presence of clientelism in the Pakistani market, where politicians distribute job favours in exchange of electoral support. The study also reveals that connected firms with high growth opportunities experience political interference less often than their peers with low growth opportunities. Lastly, the economic cost of such political intervention in employment decisions is estimated to be 0.15% GDP annually.
14
Milner, Leanne Elizabeth. "Influence of fire on peat organic matter from Indonesian tropical peatlands". Thesis, University of Leicester, 2014. http://hdl.handle.net/2381/28813.
Testo completoAbstract (sommario):
Effects of fire on peatlands globally are reasonably well documented, however studies of fire effects on tropical peatlands are limited. Specifically, the influence of fire on the biogeochemistry of tropical peat organic matter (OM) is not well understood and this study is the first to investigate this topic. Peat samples from undrained and degraded (drained and burnt) peatland in Central Kalimantan, Indonesia were analysed using novel chemical techniques. Short-term (one month post-fire) effects on peat OM composition were determined using Pyrolysis-Gas Chromatography/Mass Spectroscopy (Py-GC/MS), allowing for detailed molecular investigation. Results revealed significant compositional differences between burnt and unburnt peat pyrolysates including, dominance of recalcitrant aromatic- and aliphatic-derived compounds in pyrolysates from burnt peat, while those from unburnt/undrained peat contained greater contributions of labile compounds including derivatives of lignin and polysaccharides. At one month-post fire, pyrolysates from the upper 5 cm of peat showed that almost all polysaccharides (0.1±0.1%) and lignin-derived compounds (0.8±1.2%) were depleted, although these compound classes were relatively concentrated in subsurface peat (5-50 cm). Charcoal was a significant fraction of the upper 5 cm up to one month post-fire, but none was detected in significant quantities deeper in the peat column (5–50 cm). One-month post-fire, the burnt peat was hydrophilic in the upper 5 cm but retained its inherent hydrophobic character at greater depth. Similar to fire, peat drainage also reduced OM diversity i.e. the number of identified pyrolysis products. Peat pyrolysates from a drained unburnt site were dominated by aliphatic components (41.5-70.8% in the upper 50 cm). Thus both fire and drainage result in alteration of peat OM composition. The effects of fire were, however, short-lived (persisting up to 1.5 years post-fire), implying that peat OM composition can exhibit some recovery over a relatively short time period. Fire frequency had no significant influence on peat OM composition; thermal alteration occurred during the initial fire with no further modification during subsequent fires. The implications of these results for peatland carbon cycling and post-fire ecosystem recovery are discussed.
15
Bellak, Christian. "How Domestic and Foreign Firms Differ and Why Does It Matter?" Inst. für Volkswirtschaftstheorie und -politik, WU Vienna University of Economics and Business, 2004. http://epub.wu.ac.at/862/1/document.pdf.
Testo completoAbstract (sommario):
This paper reviews and summarises the results of selected studies on performance gaps between multinational enterprises and their domestic counterparts. Performance gaps arise in such fields as productivity, technology, profitability, wages, skills and growth. While these gaps are often attributed to foreign ownership of the affiliates, the theory of the Multinational Enterprise argues that these gaps are due to being a Multinational rather than the nationality of the firm. Empirical evidence on the existence of performance gaps between foreign and domestic firms is supportive of this view: foreign ownership turns out to be a much less important explanatory factor than normally assumed. Firm-specific assets and firm characteristics like industry, size, parent country and multinationality per se are more important. Such results are broadly consistent with those derived in the literatures on ownership change, on foreign entry and on spillovers. We conclude that there is little case for foreign direct investment promotion policies to discriminate between firms on the basis of ownership.Series: Department of Economics Working Paper Series
16
Whalen, David. "Much Ado About Nothing: How Much Do The Oscars Matter?" Miami University / OhioLINK, 2015. http://rave.ohiolink.edu/etdc/view?acc_num=miami1437752917.
Testo completo
17
Gravish, Nicholas Grey. "Collective dynamics of matter with granularity". Diss., Georgia Institute of Technology, 2013. http://hdl.handle.net/1853/47631.
Testo completoAbstract (sommario):
Granular materials are abundant in the natural and industrial environment. Typical granular materials are collections of inert, passive particles in which the constituent grains of the material are macroscopic; thus they fill space, are athermal, and interact through only local contact forces. This definition can be broadened to include non-inert particles as well-active particles-in which the grains of an active granular material possess an internal energy source which drives motion. Active granular materials are found in many areas of the biological world, from cattle stampedes and pedestrian traffic flow, to the subterranean world of ant colonies and their collective motion within the nest. We study the rheology and dynamics of inert granular material, and an active granular system of collections of fire-ants, which together we call matter with granularity. In both of these systems we observe bifurcations in the force and flow dynamics which results from confinement effects of the effectively rigid granular materials. In inert granular systems, the onset of flow among particles that are closely packed together causes them to dilate as particles must separate away from each other to accommodate flow. Dilation is a property unique to matter with granularity and other complex fluids in which particles interact locally and occupy space. We explore how dilation influences the inert granular system in situations of local and global forcing: drag of an immersed intruder and avalanche flow respectively. We next study collections of fire ants which also interact with each other locally through contact forces and exclude volume. We study the construction of, and locomotion within subterranean tunnels by groups of fire ants. We find that the traffic dynamics of ants within confined tunnels are significantly affected by tunnel diameter. Reducing tunnel diameter increases the formation of traffic jams due to the inability of ants to pass each other easily. However, we show that jamming within tunnels may have beneficial effects on subterranean locomotion. Individual ants jam there bodies against the walls of vertical tunnels to resist falling. From physics studies of fire ant mobility in confined spaces, we show that subterranean tunnel size has a significant effect on the stability and mobility of ants within these environments.
18
Norell, Bergendahl Anna. "Cultural Distance and Foreign Direct Investment : Does it Matter for Swedish Firms?" Thesis, KTH, Entreprenörskap och Innovation, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-168657.
Testo completoAbstract (sommario):
This thesis employs a random effects panel estimator to assess the relationship between Swedish outward foreign direct investment (FDI) stock and cultural distance for a panel of 75 countries covering the period 1998–2012. Cultural distance, operationalized by differences in Schwartz cultural orientations and gender equality, adds to the liability of foreignness and is hypothesized to have a negative impact on outward FDI stock. The theoretical underpinning for the hypothesis is based on a gravity model adapted to FDI, which shows that distance between countries reduces the amount of FDI that takes place between them. The results from the analysis provide partial support for the hypothesis as differences in some of Schwartz cultural orientations (harmony, embeddedness and egalitarianism) have a significant and negative effect on Swedish firms´ outward FDI stock. Moreover, differences in women´s economic rights are positively related to FDI, while no significant effects are found for differences in share of women in parliament.
19
Iwanus, Nikolas. "Fire From the Dark Side: Dark Matter Annihilation Feedback Across Cosmic Time". Thesis, The University of Sydney, 2019. https://hdl.handle.net/2123/21335.
Testo completoAbstract (sommario):
This cold dark matter is one of the pillars of the standard model of cosmology and galaxy formation. However, modern simulations of the Universe based on dark matter paradigms have investigated the growth of galaxies, and several apparent challenges to the current cosmological model have appeared. In addition, the scientific community has been unable to achieve a confirmed direct detection of any such dark matter. Dark matter annihilation is expected to be enhanced where dark matter densities are high, like the inner regions of dark matter halos. A consequence of the significant energy release into the gas of a galaxy is a change in the predicted properties of galaxies. Cooling gas accreting into the gravitational wells of dark matter halos forms galaxies and stars. Thus, this Dark Matter Annihilation Feedback (DMAF) energy has implications for the accretion of gas, star formation rates, and gas temperatures. We ran simulations which showed that DMAF leads to different mass growth rates of the most massive structures, possibly as a result of gas stalling at the outskirts of dark matter halos. Smaller dark matter structures like dwarfs and satellites are the most sensitive to DMAF due to their low gravitational binding energy. Even with DMAF, halos contain dark matter density profiles that continuously increase towards the centre; finding their net effect is to prevent a build-up of gas thus making DMAF a complement to the astrophysical solutions of the missing satellites problems. Modern simulations with model galaxy formations prescriptions show dwarf halos with masses of about $10^{10}$ M$_{\odot}$ are on the cusp of forming galaxies because the heating and cooling rates are thought to be nearly equal. Hence these dwarf haloes are promising targets for future studies of DMAF. In conclusion, we have demonstrated that DMAF is a potentially significant ingredient in galaxy formation and thus may serve to increase our understanding of the dark matter paradigm.
20
Szegvari, Nora. "Collecting Stardust: Matter, Memory, and Trauma in Patricio Guzman's Nostalgia for the Light". Scholar Commons, 2013. http://scholarcommons.usf.edu/etd/4589.
Testo completoAbstract (sommario):
This work situates Patricio Guzmàn's Nostalgia for the Light in the broader field of essay documentary film and unveils it as a locus of discursive resistance and the generative crux of diverse conventionally isolated academic dialogues. In doing so, it addresses the challenging and controversial questions of historical meaning-making, remembrance and oblivion, melancholia and mourning. My thesis also endeavors to detect the dynamic and anxiety-inducing threshold between singularity and collectivity, and the human and the cosmic. I lay the historically unprecedented common ground for trauma theory and the essayistic comportment and argue that bearing the clash of time planes, paradoxicality, ambiguity, and aporias at its heart, the essayistic endeavor simulates the ontology of trauma itself. In my theorization, both operate via the originary metaphorical overleaping of matter between physical and metaphysical spheres, conscious and unconscious themes. These figurative transferences creatively transgress registers, genres, sharply-contoured discourses, and translate between the multiple surfaces of human existence and experience. I propose that the essayistic meandering of moving along residues and fissures opens up a more ethical approach to trauma. Such a disposition diverges from the positivist certitude of polarizing, moralizing, and sublimating narratives which inevitably lead to foreclosure. Filtering my arguments through the film's aestheticization of absence, I offer an ethical and responsible stance toward trauma and reveal its affective force as the substrate of our intricate relations to the other and our organic and non-organic environment.
21
Luo, Xueying. "Does Ownership Matter in Ethnic Media Firms? The Economic Goals of Media Firms for Ethnic Groups and Media Firms Owned by Ethnic Groups". Ohio University / OhioLINK, 2012. http://rave.ohiolink.edu/etdc/view?acc_num=ohiou1352921143.
Testo completo
22
Krus, David Jr. "Finite element analysis of thin film mechanical properties". Case Western Reserve University School of Graduate Studies / OhioLINK, 1992. http://rave.ohiolink.edu/etdc/view?acc_num=case1059745475.
Testo completo
23
Sousa, Margarida do Rio Homem e. "Does the market structure matter for firms' profitability? Portuguese manufacturing sectors, 2004-2011". Master's thesis, Instituto Superior de Economia e Gestão, 2015. http://hdl.handle.net/10400.5/10804.
Testo completoAbstract (sommario):
Mestrado em FinançasA presente investigação pretende estudar o impacto da estrutura de mercado na rentabilidade financeira dos sectores da indústria transformadora portuguesa desde 2004 até 2011. A amostra construída para este estudo inclui 257 sectores da indústria transformadora. Adoptamos os modelos Probit e o fenómeno dependente nos mesmos é a rentabilidade financeira (medida alternadamente pelo rácio de rentabilidade e pelo retorno dos activos). A associação entre a estrutura de mercado (medida pelo HHI, quota de mercado e CR4) e a rentabilidade financeira é o centro desta análise. As conclusões mais importantes são: a correlação positiva entre a rentabilidade financeira medida pelo retorno dos activos e pelo rácio de rentabilidade e as medidas de concentração medidas pelo Herfindahl-Hirschman index e pela quota de mercado; Factores como a publicidade e impostos não aparentam ter um impacto na rentabilidade financeira das empresas; quando a quota de mercado e o HHI são incluídos no mesmo modelo, o HHItorna-se inconclusivo e não significante.
The present investigation aims to study the impact of market structure in the financial performance of Portuguese manufacturing sectors since 2004 till 2011. The sample build for this study includes 257 manufacturing sectors. Probit models are adopted and the dependent phenomena is financial performance (measure alternatively by profitability and Return on assets). Market structure (measured by HHI, Market Share and CR4) and financial performance association is the core of the analysis. The main conclusions are: positive association between financial performance measured by profitability and ROA and concentration measures measured by Herfindahl-Hirschman Index (HHI) and Market share; Factors as advertising and taxes do not appear to have an impact in financial performance of firms'; when market share and HHI are included in the same model the HHI gets inconclusive and non-significant.
24
Tavassoli, Sam. "Determinants and Effects of Innovation : Context Matters". Doctoral thesis, Blekinge Tekniska Högskola, Institutionen för industriell ekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-00594.
Testo completoAbstract (sommario):
Innovation and technological change is the major factor of production, renewal, and competitiveness of firms and nations in the contemporary “knowledge economy”. The overall purpose of this dissertation is to investigate the innovative behavior of firms in various sectors and regions. In particular, I have analyzed the determinants (driving forces) of firms’ innovation on the one hand (in paper 1 and 2), and the effect of firms’ innovation on the other hand (in paper 3 and 4). In addition, a central concern in this dissertation is that context, in which firms operate and innovate, matters for innovation. I take into account several contexts in the analyses of both the determinants and effects of innovation. These contexts are: the regions in which firms are located, the dynamics of industries, and the dynamics of cluster in which firms belong to. This dissertation consists of four separate papers plus an introductory chapter. Each paper can be read independently, but all of them deal with either determinants or effects of the innovation of firms. The first paper analyzes the effect of various firm-specific determinants on firms’ innovation output. It also considers the stages of the Industry Life Cycle (ILC) as a context in which firms operate and innovate. Using the Community Innovation Survey data for manufacturing and service sectors in Sweden during 2002-2004, I find that the importance of various determinants of firms’ innovation depends on the stages of the ILC in which they operate. The second paper is again investigates the determinants of innovation, but this time incorporates another context that affect the innovation, i.e. the regions that firms belong to. Using the patent applications data as a measure of innovation in all functional regions in Sweden during 2002-2007, we find that both the internal knowledge generated within the region and the inflow of external knowledge matter for innovation of firms located in the regions. Moreover, the extent of related variety of knowledge in the region has the superior role to promote innovation. The third paper examines the effect of a firm’s innovation output on firm’s performance. Export behavior of firms is chosen as a performance indicator. Particular attention is devoted to distinguishing between innovation input and innovation output and to isolate their effects on export behavior of firms. Using two waves of Swedish Community Innovation Survey data during 2002-2006 merged with registered firm-level data, I find that what really matters for enhancing the export behavior of firms is the innovation output of firms, rather than the innovation input (mere efforts in investing in innovation activities). The fourth paper also analyzes the effect of innovation on performance measures but this time incorporates another context, i.e. the life cycle of the regional cluster that firms belong to. This paper delves into a particular cluster, i.e. Linköping ICT cluster. Using data collected through interviews during 2009 and 2012 on key cluster actors, we find that innovation is among the factors that are always highly important at any given stage of the cluster’s evolution, however, it has slightly greater importance during the “growing” stage.
25
Edholm, Axel, e Ludvig Karlsson. "What Matters in Swedish Corporate Governance?" Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-357956.
Testo completoAbstract (sommario):
By using five measures of corporate governance, this paper sheds light on the relationship between corporate governance, firm performance and firm valuation in a sample of large Swedish firms between 2013-2016. The study is conducted on the grounds of the Agency Theory as proposed by Jensen and Meckling (1976) and influenced by corporate governance research by Bhagat and Bolton (2008). Using Tobin’s Q and return on assets (ROA) as estimates of firm valuation and firm performance respectively, we find mixed results compared to prior research concerning the effects of good corporate governance. Our study shows that greater equity holdings of board members are significantly and positively impactful on Tobin’s Q as well as ROA. Furthermore, we find that a larger board size has a significant inverse relationship with both Tobin’s Q and ROA, which is consistent with prior research suggesting that smaller boards are more effective. Interestingly and partly inconclusive with prior research however, we find that greater equity holdings of the CEO is significantly and negatively impactful on Tobin’s Q as well as ROA. These results are robust for multiple controls and various models.
26
Penn, Chérie A. "Substance testing in the fire service: making public safety a matter of national policy". Thesis, Monterey, California: Naval Postgraduate School, 2014. http://hdl.handle.net/10945/41430.
Testo completoAbstract (sommario):
CHDS State/LocalThe state of fire service substance-testing policy nationwide, and what it should be, is the subject of this project. This thesis analyzed 12 substance-testing policies from fire departments across the country. The project looked at the language fire departments were using to convey the intent, process, and consequences of their policy. Common themes emerged as each policy was examined. However, upon closer examination, more inconsistency was found than uniformity. Differences ranged from policy purposes to prevailing guidance to types of substances tested for, threshold levels, and employee treatment, with the greatest difference found in the terminology. As a result of the analysis, this thesis identifies best practices and required components of a standardized national substance-testing policy, and asserts that such a national model should be implemented.
27
Cammack, Susan E. "An examination of firms charged with medicare and medicaid fraud : does corporate governance matter? /". free to MU campus, to others for purchase, 2002. http://wwwlib.umi.com/cr/mo/fullcit?p3060090.
Testo completo
28
Rosenberg, Linnea. "Emerging Dark Matter: LA’s Underground Women Musicians in the Digital Age". Scholarship @ Claremont, 2019. https://scholarship.claremont.edu/scripps_theses/1267.
Testo completo
29
Mlot, Nathaniel J. "Fire ant self-assemblages". Diss., Georgia Institute of Technology, 2013. http://hdl.handle.net/1853/50247.
Testo completoAbstract (sommario):
Fire ants link their legs and jaws together to form functional structures called self- assemblages. Examples include floating rafts, towers, bridges, and bivouacs. We investigate these self-assemblages of fire ants. Our studies are motivated in part by the vision of providing guidance for programmable robot swarms. The goal for such systems is to develop a simple programmable element from which complex patterns or behaviors emerge on the collective level. Intelligence is decentralized, as is the case with social insects such as fire ants.
In this combined experimental and theoretical study, we investigate the construction of two fire ant self-assemblages that are critical to the colony’s survival: the raft and the tower. Using time-lapse photography, we record the construction processes of rafts and towers in the laboratory. We identify and characterize individual ant behaviors that we consistently observe during assembly, and incorporate these behaviors into mathematical models of the assembly process. Our models accurately predict both the assemblages’ shapes and growth patterns, thus providing evidence that we have identified and analyzed the key mechanisms for these fire ant self-assemblages.
We also develop novel techniques using scanning electron microscopy and micro-computed tomography scans to visualize and quantify the internal structure and packing properties of live linked fire ants. We compare our findings to packings of dead ants and similarly shaped granular material packings to understand how active arranging affects ant spacing and orientation. We find that ants use their legs to increase neighbor spacing and hence reduce their packing density by one-third compared to packings of dead ants. Also, we find that live ants do not align themselves in parallel with nearest neighbors as much as dead ants passively do.
Our main contribution is the development of parsimonious mathematical models of how the behaviors of individuals result in the collective construction of fire ant assemblages. The models posit only simple observed behaviors based on local information, yet their mathe- matical analysis yields accurate predictions of assemblage shapes and construction rates for a wide range of ant colony sizes.
30
Tang, Zhirong. "Zinc oxide thin film fabrication, characterization and application to acoustic fibers". Thesis, McGill University, 1990. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=59987.
Testo completoAbstract (sommario):
High quality, well oriented Zinc Oxide polycrystal thin films on oriented Si crystal surfaces and amorphous SiO$ sb2$/Si, Corning Glass and Al/SiO$ sb2$/Si substrates have been produced by a DC conical reactive S-GUN magnetron sputtering technique. X-Ray diffraction measurements, scanning electron microscopy measurements and ultrasonic measurements have been used to characterize the film properties. It has been shown that our films have 1$ sp circ$ Full Width Half Magnitude rocking curves of (002) and (004) reflection planes on Si surfaces, 1.2$ sp circ$ FWHM (002) and (004) plane rocking curves on Al/SiO$ sb2$/Si substrates and 2.0$ sp circ$ FWHM (002) rocking curves on Corning Glass slides. The films have close-to-bulk Zinc Oxide densities and an electromechanic coupling constant of 0.25, compared to the bulk value of 0.29. These data, to our best knowledge, are the best that have been reported.Using the same technique, Zinc Oxide thin films have been grown onto the cross sections of tapered cladded acoustic fibers to excite acoustic waves propagating along the fiber cores. Experiments revealed that good quality ZnO transducers, structured as Au/ZnO/Al/acoustic-fiber, have been fabricated on the tapered fibers and shear acoustic waves were guided along the acoustic fiber cores.
31
Wu, Te-ho. "Magnetic, magneto-optic, and magneto-transport studies of thin film media of magneto-optical recording". Diss., The University of Arizona, 1993. http://hdl.handle.net/10150/186291.
Testo completoAbstract (sommario):
This dissertation contains a fairly comprehensive study on the characteristics of magneto-optical (MO) recording media. The primary aspects which are investigated consist of magnetic, magneto-optic, magneto-transport properties, and observations of domains. The main materials which have been examined are amorphous rare earth-transition metal (RE-TM) Tbₓ(FeCo)₁₋ₓ and multilayered Co/Pt and Co/Pd thin films. The samples were fabricated in several industrial and academic laboratories under different deposition conditions and deposited on different underlayers and substrates. The instrumentation used in this study include: a Vibrating Sample Magnetometer (VSM), a polar Kerr effect and extraordinary Hall effect loop tracer, an optical magnetic domain analyzer, and the magnetoresistance/resistivity probes. The magneto-optical property studied here is polar Kerr rotation. The magnetic properties investigated include saturation magnetization, coercivity, anisotropy energy constant, anisotropy field, and exchange coupling constant. The magneto-transport properties include resistivity, magnetoresistance and extraordinary Hall effect with four different geometries. In the domain observations, the domain nucleation, growth and collapse phenomena were investigated. In addition, the degree of jaggedness of various domain structures has been characterized by measuring the fractal dimension. Moreover, the domain distribution is analyzed in the demagnetized state both for the sample demagnetized by an in-plane magnetic field and the sample demagnetized by a perpendicular field. At the same time, both states were also studied in light of the initial magnetization curves obtained by measurements of polar Kerr effect, extraordinary Hall effect, and magnetoresistance. The domain density as a function of domain size as well as the minimum domain size can be inferred from the initial magnetization curves.
32
Karlsson, Louise, e Oscar Petersson. "Standardisering av Key Audit Matters : En kvantitativ studie om Key Audit Matters i Sverige och Storbritannien". Thesis, Linköpings universitet, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-158676.
Testo completoAbstract (sommario):
Bakgrund Key Audit Matters infördes år 2016 i Sverige som en del av den utökade revisionsberättelsen med syfte att göra revisionsberättelsen mer informativ samt företagsspecifik. Key Audit Matters ska tas upp i revisionsberättelsen där revisorn upplyser om de områden som anses vara de mest betydelsefulla riskerna i företaget. Storbritannien var en av de första länderna som införde en utökad revisionsberättelse år 2013. Debatter och diskussioner hägrar i Sverige angående om den nya revisionsberättelsen med KAM uppfyller sitt syfte med att vara företagsspecifik eller om risken finns att den nya revisionsberättelsen blir standardiserad. Syfte Studiens syfte är att utforska om det sker en standardisering av Key Audit Matters. Metod I studien har en deduktiv ansats använts med ett eklektiskt angreppsätt. Studien är kvantitativ och använder sig av sekundärdata som dess empiri. Studiens sekundärdata kommer från två olika år samt två olika länder. Slutsats Studiens slutsats är att det inte sker någon statistisk säkerställd standardisering. Dock slår studien fast att det finns skillnader i graden standardisering mellan Sverige och Storbritannien.Background Key Audit matters were introduced in Sweden in 2016 as a part of the expanded audit report with the purpose of being more informative and firm specific. Key audit matters are a section in the audit report where the auditor uses the professional judgement to disclose the most vital parts of the audit. Great Britain was one of the first countries to establish the expanded audit report in 2013. Debates and discussions in Sweden are occurring about whether Key Audit Matters are living up to its purpose of being firm specific or is there a risk that the new audit report will be standardized. Purpose The purpose of this study is to investigate if a standardization of Key audit matters is occurring. Method In this study a deductive and eclectic approach. The study is also quantitative and uses archival data for the empirical data. The empirical data consists of data from two different years and two different countries. Conclusion The conclusion of this study is that there is no proof that there is a standardization occurring, but the study gives proof that there are differences in the degree of the standardization between Sweden and Great Britain
33
Shabbir, Amama. "Does compliance matter? : an investigation of the relationship between compliance with the UK code of corporate governance and firm performance". Thesis, University of Reading, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.493812.
Testo completoAbstract (sommario):
Does compliance with the UK code of corporate governance matter for firm performance? This the central question guiding this entire thesis. Although a few earlier UK studies have examined this issue but have failed to find a clear answer, partly due to data limitations (being cross-sectional), partly due to a rather fragmented approach to the analysis, and perhaps even because performance is not measured appropriately.
34
Westerberg, Mats. "Does the CEO matter? : an empirical study of small firms operating in a turbulent environment". Licentiate thesis, Luleå tekniska universitet, Innovation och Design, 1996. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-18591.
Testo completo
35
Condon, Katherine Elyse. "Quantifying Catchment-Scale Particulate Organic Matter (POM) Loss Following Fire, Relative to Background POM Fluxes". Thesis, The University of Arizona, 2013. http://hdl.handle.net/10150/301557.
Testo completoAbstract (sommario):
This study investigates translocation of particulate carbon and nitrogen from burned and unburned catchments within New Mexico's Valles Caldera National Preserve following severe wildfire. My research questions are: (1) how much carbon and nitrogen is eroded from burned slopes and re-deposited in debris fans? and (2) how do these quantities compare to fluvial export of particulate carbon and nitrogen from nearby unburned catchments? Results indicate that the ~200 kg ha⁻¹ of nitrogen per depositional area on the debris fans represents ~50 to 100 years' worth of atmospheric inputs. In total, 124 times more carbon and 21 times more nitrogen were deposited on the two fans than was exported in particulate form from all three unburned catchments combined in water year 2012. My findings suggest that post-fire erosion may increase nitrogen loading to downslope environments, with the potential to alter the biogeochemical budgets of both aquatic and terrestrial systems.
36
Skuza, Jonathan Ronald. "Thin Film and Chemical Ordering Effects on the Magnetic Anisotropy in Binary Alloys". W&M ScholarWorks, 2011. https://scholarworks.wm.edu/etd/1539623583.
Testo completoAbstract (sommario):
This dissertation presents various investigations into the structure-property correlations in highly anisotropic FePt and FePd thin films and nanostructures. These binary alloy thin films may exhibit long-range chemical ordering (e.g. L10), which induces a strong uniaxial magnetic anisotropy whose orientation is dependent on the ordering direction in the thin film. The chemical ordering, and hence the magnetic anisotropy, in these thin films can be controlled and tailored through sputter deposition and ion implantation conditions followed by subsequent processing. Two novel fabrication methods, x-ray rapid thermal annealing (XRTA) and heavy ion implantation, successfully demonstrate the ability to obtain highly anisotropic nanometer-sized L10 ordered regions in thin films. XRTA has the advantage of using high brilliance x-ray undulator radiation to simultaneously induce and probe microstructural changes in real time and is shown to favorably modify the chemical order in partially-ordered FePt thin films without affecting the average ordered grain size. Heavy ion implantation has the advantage of fabricating nonequilibrium nanocomposite thin films, which in the case of Fe+ implanted Pt thin films requires lower activation energies to nucleate and grow the L10 phase thus implying lower processing temperatures. The magnetic anisotropy in these binary alloy thin films is not only tailored through the chemical ordering, but can be further influenced by an adequate choice of the capping layer. Magnetically polarizable capping layers (e.g. Pd) decrease the perpendicular magnetic anisotropy (PMA) of FePd thin films, while non-polarizable capping layers (e.g. MgO) have no effect on the PMA. Different magnetization profiles of the films obtained from x-ray resonant magnetic scattering measurements explain this change observed in the magnetic anisotropy. The magnetic domain structure in these highly anisotropic thin films is also important and influenced by the magnetic anisotropy. An analytical model shows good quantitative agreement with experiment for FePd thin films above a critical thickness, thus showing the direct correlations between chemical order, magnetic anisotropy, and magnetic domain structure in these films.
37
Drerup, Jennifer Lee. "Fe Thin Film Deposition for investigation by Spin-Polarized Scanning Tunneling Microscopy". The Ohio State University, 2011. http://rave.ohiolink.edu/etdc/view?acc_num=osu1308283183.
Testo completo
38
Ling, Jian. "Nitrification and the impact of organic matter in fixed-film biofilters application to recirculating aquaculture systems /". Online access for everyone, 2005. http://www.dissertations.wsu.edu/Dissertations/Fall2005/J%5FLing%5F122105.pdf.
Testo completo
39
Cohen, Nava. "Does corporate philanthropy matter in corporate reporting ? : evidence from firms' tax strategies, disclosures and audit outcomes". Thesis, Cergy-Pontoise, Ecole supérieure des sciences économiques et commerciales, 2018. http://www.theses.fr/2018ESEC0005.
Testo completoAbstract (sommario):
Cette thèse est composée de trois chapitres qui analysent trois effets de la philanthropie d'entreprise: (1) les stratégies fiscales des entreprises, (2) la divulgation des entreprises en matière de philanthropie d'entreprise et (3) la perception des auditeurs de l’information financière des entreprises. Le premier chapitre examine la cohérence des décisions des entreprises en ce qui concerne deux activités: la philanthropie d’entreprise et les stratégies d’évitement fiscal. Cette première étude examine ainsi la cohérence des entreprises en ce qui concerne leurs décisions philanthropiques et leurs différentes stratégies fiscales. J’étudie en particulier deux formes de stratégie d’évitement fiscal qui diffèrent dans leur degré de visibilité: une stratégie non conforme dite « agressive » et une stratégie conforme. Mes résultats démontrent que les entreprises qui s'engagent dans la philanthropie se comportent de manière cohérente dans leurs stratégies fiscales. De plus, je mets en relief le fait que les entreprises qui s’engagent dans la philanthropie sont susceptibles d'utiliser une politique d'évitement fiscal « conforme » plutôt qu’une politique « agressive » qui est plus visible. Ce résultat suggère ainsi que les entreprises philanthropique sont certes intéressées par des réductions fiscales mais ne veulent pas être perçus comme tels afin d'afficher un comportement cohérent, essentiel au maintien de leur réputation. La deuxième partie de cette étude analyse la valorisation des entreprises au comportement incohérent, c'est-à-dire celles qui s'engagent à la fois dans la philanthropie d'entreprise et dans une politique d’évitement fiscal « agressive ». Je trouve que l’incohérence du comportement social des entreprises réduit la valeur de l'entreprise. Le deuxième chapitre de cette thèse examine les conséquences d'un événement réglementaire au Royaume-Uni – le Companies Act 2006 - qui représente le passage d’un régime obligatoire à un régime volontaire concernant la divulgation de la philanthropie d'entreprise (montants et objectifs des dons de bienfaisance). Ce chapitre examine l'impact du changement réglementaire sur le niveau de divulgation des sociétés et le montant de leurs dons. J'évalue la qualité de l'information sur la philanthropie d'entreprise en extrayant des notes des rapports annuels des entreprises à l’aide d’un indice de divulgation que j'ai développé dans le cadre de cette étude. Mes résultats montrent que les entreprises divulguent moins d'informations sur leurs dons et diminuent les montants de leurs dons à la suite du changement réglementaire. Ce résultat suggère que les entreprises ne s'engagent pas de façon crédible sur la communication de leur philanthropie, malgré y avoir été initiées dans le cadre du régime de divulgation obligatoire. En outre, le changement de régime de divulgation affecte le secteur sans but lucratif qui pourrait souffrir d'une réduction des dons des entreprises. Le dernier chapitre de cette thèse analyse les dons d’entreprise communs aux cabinets d’audit et à leurs clients, c’est à dire, les dons faits aux mêmes organismes de charité. Les entreprises, y compris les cabinets d'audit, versent des dons de manière significative de manière directe ou via leurs fondations d'entreprise. Cette étude part du postulat que les dons communs aux cabinets d’audit et à leurs clients permettent de saisir la notion de capital social des entreprises. Mes principales analyses indiquent que lorsque les clients et leurs cabinets d’audit font des dons aux mêmes organismes de charité, les honoraires et la qualité d’audit sont plus élevés. Les auditeurs font plus d'efforts et exercent leur professionnalisme dans l'exécution de l’audit des clients qui partagent les mêmes valeurs et soutiennent les mêmes causes afin notamment de protéger leurs réseaux. En outre, les dons communs entre cabinets d’audit et clients impliquent une communication efficace, essentielle à la qualité de l'auditThis dissertation consists of three stand-alone papers that investigate three consequences of corporate philanthropy, namely: (1) firms’ tax strategies, (2) firms’ reporting with regard to corporate philanthropy, and (3) the perceptions of firms’ financial reporting quality by an important gatekeeper: the auditor. The first chapter examines whether firms’ choices of prosocial activities reflect apparent consistency by studying the relation between corporate philanthropy and tax avoidance, and whether investors reward this consistency. I investigate two forms of tax strategies that differ in their degree of transparency: nonconforming tax avoidance (or tax aggressiveness) and conforming tax avoidance (Badertscher, et al., 2017). I find that corporate philanthropy is negatively related to nonconforming tax avoidance and positively related to conforming tax avoidance. This evidence suggests that philanthropic firms want to avoid paying taxes but do not want to be perceived as “tax avoiders” in order to display a consistent behavior. Next, I present evidence that the market value of inconsistent firms, i.e., those engaging simultaneously in corporate philanthropy and tax avoidance, is lower. Investors view firms’ inconsistency between corporate philanthropy and tax avoidance as a costly strategy that reduces firm value. Overall, the first chapter provides evidence on the tax implications of corporate philanthropy. The second chapter examines firm specific consequences of a regulatory event - the Companies Act 2006 - which represents a regime shift from mandatory to voluntary disclosure on corporate philanthropy (i.e., amounts and purposes of charitable donations) that affected UK firms in 2013. This chapter investigates whether and how the regulatory shift had an effect on corporate disclosure level and levels of CCDs. I assess the quality of the disclosure on corporate philanthropy by extracting scores from UK firms’ annual reports using a disclosure index that I developed. I find that firms disclose less information on their 2 CCDs and decrease their levels of CCDs following the mandatory-to-voluntary disclosure shift. This result indicates that firms do not credibly commit to their CSR-related disclosure, even though they were already initiated to the disclosure of their donations under the mandatory disclosure regime. Moreover, the disclosure shift has implications for the nonprofit sector that could be damaged through the reduction of firms’ donations. Overall, the second chapter provides evidence on the social reporting implications of corporate philanthropy. The third chapter of my dissertation analyzes overlaps between auditors and clients’ CCDs to the same nonprofit organizations. Firms, including the audit firms invest significantly in CCDs through direct giving or corporate foundations. This chapter examines the association between audit fees and audit quality (i.e., restatements and discretionary accruals) and overlaps in CCDs between auditors and clients. I posit that overlaps of auditors’ and clients’ donations capture social capital at the firm-level in an audit setting. In an exploratory analysis of the determinants of these overlaps, I find that firms with a corporate charitable foundation, a higher firm value or a bigger board size are more likely to overlap their CCDs. My main findings document that when clients and their audit firms make CCDs to the same nonprofits, audit fees and audit quality are higher. This suggests that (1) auditors exert more efforts and exercise their professional care in the performance of the audit with clients who share the same charitable values in order to protect their networks, and (2) charitable alignment between audit- and client-firms imply an effective communication, critical to the audit quality. Overall, the third chapter provides evidence on the financial reporting implications of corporate philanthropy
40
Poon, Lai Fan. "Pyrogenic organic matter, soil carbon dynamics and prescribed fire in temperate forests of south-eastern Australia". Thesis, The University of Sydney, 2015. http://hdl.handle.net/2123/14397.
Testo completoAbstract (sommario):
Fire is an important driver of carbon storage in Australian temperate forests. During vegetation fires, plant biomass is transformed into pyrogenic organic matter (pyrOM) and deposited in varying amounts and forms onto soil surfaces. To date, most studies related to soil carbon have investigated the impact of fire on carbon cycling and storage. A far less examined area is the role of pyrOM from prescribed fire in carbon cycling. The broad aim of this research was to examine the effects of prescribed fire on soil carbon and nutrients and, in particular, changes caused by deposition of pyrOM. The first study encompassed nine sites in mixed eucalypt forest in Victoria, Australia. A carefully designed sampling strategy allowed potentially confounding influences of season and site variation to be minimised. Following this sampling strategy, soil samples were collected before and after prescribed fire (one week, one month and one year). Robust evidence of the changes in total carbon and nitrogen after fire and the dynamic nature of pools of carbon and nitrogen (e.g. labile, microbial biomass and pyrogenic) over time since fire are presented. In further studies, two soil incubations were done to examine the influence of pyrOM on the dynamics of soil carbon and nutrient availability. The first incubation investigated changes in microbial respiration and available forms of carbon, nitrogen and phosphorus after the addition pyrOM to soil over a 72 h period. A second, longer term, incubation (96 d) investigated the influence of pyrOM on soil carbon balance via loses through microbial respiration. The results varied with different size fractions of pyrOM supplied, the amount of pyrOM added to the soil and with soil characteristics. Overall, pyrOM stimulated short-term microbial respiration and thus represents a substantial substrate for soil microbial activity. However, over the long-term, addition of pyrOM to soil represents a net gain of carbon and the capacity for carbon storage. The final component of this study quantified and characterised soil carbon held as pyrOM at different times since fire. Quantification was achieved using mid-infrared spectroscopy and the cubist model and a calibration model was built using spiked soil samples as measured using the Kurth-MacKenzie-DeLuca digestion method. Molecular characteristics of soil were identified using pyrolysis gas chromatography-mass spectrometry in the presence of tetramethylammonium hydroxide. This study contributes new knowledge to the complex patterns associated with redistribution of carbon after prescribed burning. Recommendations were made for land management agencies for development of fire management plans that consider protection of soil carbon in temperate forests in Australia.
41
O'Connor, Rory Charles. "Small Mammals Matter? Linking Plant Invasion, Biotic Resistance, and Climate Change in Post-Fire Plant Communities". BYU ScholarsArchive, 2014. https://scholarsarchive.byu.edu/etd/5756.
Testo completoAbstract (sommario):
The introduction and establishment of exotic species can profoundly alter ecosystems. Two exotic species drastically changing the landscape of deserts in western North America are Bromus tectorum L. and Bromus rubens L. Through the buildup of biomass and slow decomposition rates in deserts these two exotic annual grasses can alter fire regimes that change the plant and animal community dynamics in the ecosystems. To better understand the ecological mechanisms that could restrict or alter the patterns of invasive plant establishment we established a replicated full factorial experiment in the Great Basin and Mojave Desert. The combinations of factors being manipulated are burned or intact plant communities, and presence or exclusion of small mammals. Generally invasive species establishment is thought to be a result of competitive superiority or lack of natural enemies, but if that is the case then why do not all invasive species establish and become highly abundant in their new ecosystems? To understand why some invasive species establish and others do not we monitored three dominant exotic species from the Great Basin and the Mojave Desert, B. tectorum, Halogeton glomeratus (M. Bieb.) C.A. Mey., and B. rubens. We observed that the presence of small mammals create a biotic resistance to B. tectorum, H. glomeratus, and B. rubens. This pattern was observed in both intact and burned plant communities; however, it was most prevalent in the burned plant communities. The strength of the biotic resistance on these invasive species varied between species and the years sampled. In deserts both plant and small mammal communities are tightly tied to precipitation. We wanted to understand how invasive species establishment is affected by small mammal presence after a fire disturbance, and manipulating total precipitation. Total precipitation was manipulated through three different treatments: 1) drought or 30% reduction of ambient precipitation; 2) ambient precipitation; 3) water addition or an increase of 30% ambient precipitation. We focused on B. rubens establishment in the Mojave Desert as our model organism by monitoring it beneath rain manipulation shelters nested in burned/intact and small mammal presence/absence full factorial plots. What we observed was that again small mammals created a biotic resistance on the density of B. rubens regardless of the burn or precipitation treatments. This biotic resistance also translated into decreasing B. rubens biomass and seed density. Under the drought and ambient precipitation treatments we found that small mammals kept the density and biomass equal but under increased precipitation the efficacy of biotic resistance on B. rubens density and biomass was lessened by the availability of the added water.
42
Enders, Mark. "No Laughing Matter: An Exploration Of The Role Of The Protagonist In Australian Feature Films Classified As Social Comedies". Thesis, Queensland University of Technology, 2004. https://eprints.qut.edu.au/15926/1/Mark_Enders_-_The_Last_of_the_Wombats.pdf.
Testo completoAbstract (sommario):
Australian film has engaged social issues since its earliest days, often within the genre of comedy. Writers and filmmakers have treated a wide range of issues with varying degrees of success in engaging their audience in a level of social discourse. This success has been independent of the specific issue addressed, the government funding policy, cultural policy, the national and international political climate, and available technologies. Rather it can be attributed to the filmmaker's approach to both characterization and narrative. Of the films chosen for examination it appeared that a positively portrayed protagonist in combination with a narrative that provided a clear but balanced opinion on the issue addressed was more successful in engaging its audience in a level of social discourse. The ability of the films to engage their respective audiences was based on criteria such as box office success, critical reception, and media and public discussion of the film around the time of its release as well as more recently.
The findings of this investigation arose from the production of a feature length screenplay, The Last of the Wombats, which dealt with the issue of national security.
The screenplay follows the Ruddocks along on their journey from personal insecurity, through issues of perceived threat, to the initial response of increasing the physical security measures around their house. These actions produce more problems than they solve, and this state of imbalance forces the main characters (Amber, Brian and Karen) to address their own insecurities and eventually to move beyond them.
43
Enders, Mark. "No Laughing Matter: An Exploration Of The Role Of The Protagonist In Australian Feature Films Classified As Social Comedies". Queensland University of Technology, 2004. http://eprints.qut.edu.au/15926/.
Testo completoAbstract (sommario):
Australian film has engaged social issues since its earliest days, often within the genre of comedy. Writers and filmmakers have treated a wide range of issues with varying degrees of success in engaging their audience in a level of social discourse. This success has been independent of the specific issue addressed, the government funding policy, cultural policy, the national and international political climate, and available technologies. Rather it can be attributed to the filmmaker's approach to both characterization and narrative. Of the films chosen for examination it appeared that a positively portrayed protagonist in combination with a narrative that provided a clear but balanced opinion on the issue addressed was more successful in engaging its audience in a level of social discourse. The ability of the films to engage their respective audiences was based on criteria such as box office success, critical reception, and media and public discussion of the film around the time of its release as well as more recently. The findings of this investigation arose from the production of a feature length screenplay, The Last of the Wombats, which dealt with the issue of national security. The screenplay follows the Ruddocks along on their journey from personal insecurity, through issues of perceived threat, to the initial response of increasing the physical security measures around their house. These actions produce more problems than they solve, and this state of imbalance forces the main characters (Amber, Brian and Karen) to address their own insecurities and eventually to move beyond them.
44
Wright, Nicole S. "Auditors' Use of Formal Advice from Internal Firm Subject Matter Experts: The Impact of Advice Quality and Advice Awareness on Auditors' Judgments". Diss., Virginia Tech, 2014. http://hdl.handle.net/10919/64446.
Testo completoAbstract (sommario):
During an audit, if an audit team does not have sufficient knowledge when auditing a complex issue they often call upon subject matter experts to provide advice. While these experts are the knowledge experts in their area, the quality of the advice depends upon their ability to fully understand and incorporate client specific facts. PCAOB inspection reports suggest that audit teams are neglecting to perform the required work to assess the quality of experts' recommendations. Additionally, the decision to use subject matter experts can be made during planning or when a complex issue surfaces during the audit. As such, auditors may or may not be a priori aware that an expert's use is planned before auditing a complex issue. In this dissertation, I examine how receiving advice of different levels of quality in terms of whether it incorporated all relevant client facts (lower or higher), and a priori awareness of the use of a subject matter expert (aware or unaware), can impact auditors' use of the advice and the resulting effort and judgment accuracy. I conducted a computerized experiment where professional auditors read a case study and made an initial judgment around a complex issue, received advice, and then made a final judgment. Based on advice-taking literature, I predict and find support that auditors who are a priori unaware of the use of a subject matter expert will employ lower effort in understanding the client facts and thus be less discerning and more accepting of the advice received. Being a priori unaware and receiving low quality advice can lead to lower judgment accuracy than receiving high quality advice with a priori unawareness. Auditors who are a priori aware are expected to, and found to employ greater effort, thus reducing the accuracy differences between receiving high and low quality advice. These findings can help improve the professions' understanding of auditors' advice taking behavior and the conditions under which expert advice is accepted without performing the required quality assessment.Ph. D.
45
Williams, Joanne. "Thin film rimming flow subject to droplet impact at the surface". Thesis, University of Nottingham, 2009. http://eprints.nottingham.ac.uk/10670/.
Testo completoAbstract (sommario):
A bearing chamber may be modelled as a horizontal cylinder, stationary or rotating about its axis, with a film of fluid coating the inside of the cylinder wall. The impact of droplets from a two-phase flow in the core of the chamber drives the motion of the oil film. In this thesis we develop a model for the film based on conservation of mass and momentum across the interface between the film and the core, droplet-laden flow. We derive a fourth-order partial differential equation for the film thickness which can be applied to a range of droplet parameters. Solution of this equation is primarily numerical, but approximating it by a cubic also provides useful analytical results. The equation for film thickness contains terms omitted by previous models of the bearing chamber. In particular, we show that terms due to the azimuthal component of droplet motion have a significant effect on film profiles, as they tend to destabilise shock solutions. A dominance of surface tension over the azimuthal droplet momentum is critical for stable steady shock solutions to exist. We consider the effect of the droplet impact being non-uniform about the cylinder, and the positioning of a sink to remove the mass added to the film by the droplets. We will also examine the underlying flow in the film, with particular note of recirculation regions and the residence time of the fluid in the chamber. These factors may be key to the effectiveness of the fluid as a coolant. We also show that Marangoni stresses on the film surface, one of the effects of heating the cylinder, can be modelled using the same film equation and also has a destabilizing effect.
46
Adams, Daniel J. "Magnetization Dynamics in Coupled Thin Film Systems". ScholarWorks@UNO, 2019. https://scholarworks.uno.edu/td/2578.
Testo completoAbstract (sommario):
A study is presented detailing experimental investigations of magnetization dynamics in nanostructured systems which are coupled magnetically. This work seeks to characterize the anisotropy of such systems through experimental techniques which probe microwave resonant absorption in the materials.
A custom-built experimental setup, designed and assembled in our labs, is explained in detail. This setup allows for angular-dependent ferromagnetic resonance (FMR) measurements in the sample plane through vector network analyzer spectroscopy and is adaptable to two different types of coplanar waveguides. This technique has proven effective for characterization of multiple types of magnetic systems, including multilayered structures as detailed here, with different types of anisotropies while allowing us to draw analogies with more common characterization techniques. The angular FMR setup has been used to study coupled systems, such as those coupled through the Ruderman–Kittel–Kasuya–Yosida interaction as well as exchange-biased structures. These types of coupled systems have technological impacts and are highly applied in the components of magnetoresistive random access memory. Using this new characterization technique, properties of synthetic antiferromagnets have been revealed which had not been observed before.
In addition to these experiments, magnetic susceptibility and FMR in exchange biased systems have been investigated at temperatures as low as 2 K. This investigation used a new FMR spectrometer and was one of the first studies to use this instrument.
For the first time a new method of identifying several types of coupling which can be present in layered nanostructures is presented and supported through comparison with known techniques, thus connecting a new characterization technique for layered structures with decades-old procedures. Many results within this work are also supported theoretically with computer simulations.
47
Bagge-Hansen, Michael. "Enhanced Field Emission from Vertically Oriented Graphene by Thin Solid Film Coatings". W&M ScholarWorks, 2011. https://scholarworks.wm.edu/etd/1539623349.
Testo completoAbstract (sommario):
Recent progress and a coordinated national research program have brought considerable effort to bear on the synthesis and application of carbon nanostructures for field emission. at the College of William and Mary, we have developed field emission arrays of vertically oriented graphene (carbon nanosheets, CNS) that have demonstrated promising cathode performance, delivering emission current densities up to 2 mA/mm2 and cathode lifetime >800 hours. The work function (&phis;) of CNS and other carbonaceous cathode materials has been reported to be &phis;∼4.5-5.1 eV. The application of low work function thin films can achieve several orders of magnitude enhancement of field emission.;Initially, the intrinsic CNS field emission was studied. The mean height of the CNS was observed to decrease as a function of operating time at a rate of ∼0.05 nm/h (I 1∼40 muA/mm2). The erosion mechanism was studied using a unique UHV diode design which allowed line-of-site assessment from the field emission region in the diode to the ion source of a mass spectrometer. The erosion of CNS was found to occur by impingement of hyperthermal H and O neutrals and ions generated at the surface oxide complex of the Cu anode by electron stimulated desorption. Techniques for minimizing this erosion are presented.;The Mo2C (&phis;∼3.7 eV) beading on CNS at previously reported carbide formation temperatures of ∼800??C was circumvented by physical vapor deposition of Mo and vacuum annealing at ∼300??C which resulted in a conformal Mo2C coating and stable field emission of 1∼50 muA/mm2. For a given applied field, the emission current was >102 greater than uncoated CNS.;ThO2 thin film coatings were presumed to be even more promising because of a reported work function of &phis; ∼2.6 eV. The fundamental behavior of the initial oxidation of polycrystalline Th was studied in UHV (p<1x10-11 Torr), followed by studies of thin film coatings on Ir and thermionic emission characteristics. Although a work function of 3.3 eV was determined by a RichardDushman plot, activation of the thin film was not achieved at T<1700??C. Rather, the deposited ThO2 film decomposed, surface diffused and aggregated into stable ThO2(111) crystallites.;Thin film ThO2 coatings deposited on CNS initially demonstrated excellent field emission (up to ∼2 muA/mm2) and apparently activated spontaneously without significant thermal energy. Fowler-Nordheim plots suggested a work function of &phis; ∼2.6 eV. Undesired beading and ThO2 surface diffusion away from active emission sites resulted in rapidly deteriorating performance at higher field emission currents. Techniques that should provide a more stable ThO2/CNS conformal coating are presented.;The impact of thin films of Mo2C and ThO2on the magnitude of field emission from carbon nanosheets (CNS) was substantial. For a given field emission current density, J ∼2 muA/mm 2, the necessary applied field for uncoated CNS was ∼12 V/mum, but only ∼8 V/mum when coated with Mo2C (&phis;∼3.7 eV) and ∼5 V/mum when coated with ThO2 (&phis;∼2,6 eV). The mechanism for enhanced emission and the stability of the coatings are discussed, with special focus on the activation of ThO2 thin films. The major limitation observed in these studies has been the difference in surface energy of the graphene and the coatings which resulted in a tendency for the films to bead and separate from active emission sites at elevated currents. Suggested techniques to prevent this unwanted surface diffusion are presented.
48
Yamori, Nobuyoshi, e Ayami Kobayashi. "Wealth Effect of Public Fund Injections to Ailing Banks: Do Deferred Tax Assets and Auditing Firms Matter?" 名古屋大学大学院経済学研究科附属国際経済政策研究センター, 2004. http://hdl.handle.net/2237/11929.
Testo completo
49
Hadni, Hicham. "Does the choice of listing level matter? evidence from foreign firms cross-listing in the United States /". Access to citation, abstract and download form provided by ProQuest Information and Learning Company; downloadable PDF file, 139 p, 2007. http://proquest.umi.com/pqdweb?did=1246585391&sid=2&Fmt=2&clientId=8331&RQT=309&VName=PQD.
Testo completo
50
Santos, Ana Isabel Lopes dos. "Governance and tax management : does it matter? Evidence from Spain". Master's thesis, Instituto Superior de Economia e Gestão, 2012. http://hdl.handle.net/10400.5/11010.
Testo completoAbstract (sommario):
Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisEste estudo tem por objectivo investigar o papel do governo das sociedades na gestão fiscal. Isto é feito analisando 103 empresas espanholas cotadas através de quatro regressões diferentes, cada uma associada a um mecanismo de governo das sociedades distinto: (1) composição do conselho de administração, (2) características do CEO, (3) estrutura compensatória dos directores e (4) estrutura de detenção. Os resultados obtidos confirmam a literatura existente sobre este tema, demonstrando que o governo das sociedades tem, de facto, um impacto importante na gestão fiscal. As conclusões mostram também que os accionistas (e não apenas os gestores) podem estar interessados em reduzir a carga fiscal das empresas, uma vez que esta é uma oportunidade para aumentar o desempenho destas e ganhar mais dinheiro. Este estudo pode ajudar a compreender como os legisladores podem reduzir as situações em que os impostos são geridos de forma excessiva e ajudar a definir as políticas corporativas das empresas.
This paper investigates the role of corporate governance devices on tax management. This is done by analysing 103 Spanish listed firms through four different regressions models, each associated with a different corporate governance mechanism: (1) board of directors' composition, (2) CEO's characteristics, (3) directors' compensation structure and (4) ownership structure. Extending existing literature on this subject, the results support the view that corporate governance has, in fact, an important impact on tax management. The conclusions also support the idea that shareholders (and not only managers) may be interested in reducing the firms' tax burden, as it is an opportunity to improve its performance and earn more money. The present study may provide insights into how legislators may reduce situations where taxes are managed in an excessive way and help define the firms' corporate policies.