Search results for "MARK"

Goodwill impairments and the value relevance of goodwill of the small listed companies in Finland

2016

Tutkimuksen tavoitteena on tarkastella, miten liikearvon arvo määräytyy ja onko liikearvo arvorelevanttia. Kohdeyritysten taloudellisten tietojen ja niiden analysoinnin pohjalta on tarkoituksena selvittää, onko liikearvon ja yrityksen markkina-arvon välillä yhteys sekä miten liikearvon määrä on vaihdellut kohdeyritysten taseissa vuosina 2007-2014. Tavoitteena on myös selvittää, miten markkinat suhtautuvat liikearvon arvonalentumiskirjauksiin. Tutkimusmenetelmä on kvantitatiivinen tutkimus, jossa on myös ominaispiirteitä field-tutkimuksesta. Tutkimusaineisto koostuu kirjallisuuden lisäksi kohdeyritysten tilinpäätöstiedoista sekä muusta taloudellisesta informaatiosta, kuten pörssikurssitiedoi…

European Integration and the Reconfiguration of National Industrial Relations : Posted Work as a Driver of Institutional Change

2020

A Comparative Analysis of Union Responses to Posted Work in Four European Countries

2019

Socioeconomic and attitudinal differences between service users of private and public early childhood education and care in the Finnish context

2023

The marketisation and privatisation of welfare services such as early childhood education and care (ECEC) have been a global trend in recent decades. Earlier research suggests that market-based ECEC provision often leads to inequalities and stratification of service users. In Finland, as in other Nordic countries where provision of ECEC has traditionally been a public responsibility, ECEC services have also been undergoing marketisation and privatisation. Until now, especially in Finland, little has been known about service users of public and private ECEC or parental decisions between public and private ECEC. This study addresses that gap by showing that the clientele of private and public…

Early Health, Risk Aversion and Stock Market Participation

2019

To examine the relationship between early health status and financial decisions in adulthood, we link information on birth weight in 1966 from the Northern Finland Birth Cohort to data from the Finnish Central Securities Depository over the period of 19952010. We find that persons predisposed to poor health status in early childhood (indicated by low birth weight) avoid participating in the stock market in adulthood. The link between birth weight and stock market participation is partially explained by the fact that poor early health status leads to risk aversion. Early health status is not significantly related to the portfolio’s value-growth tilt. nonPeerReviewed

Transparency reduces predator detection in mimetic clearwing butterflies

2019

International audience; Predation is an important selective pressure and some prey have evolved conspicuous warning signals that advertise unpalatability (i.e. aposematism) as an antipredator defence. Conspicuous colour patterns have been shown effective as warning signals, by promoting predator learning and memory. Unexpectedly, some butterfly species from the unpalatable tribe Ithomiini possess transparent wings, a feature rare on land but common in water, known to reduce predator detection.We tested if transparency of butterfly wings was associated with decreased detectability by predators, by comparing four butterfly species exhibiting different degrees of transparency, ranging from ful…

Luottotappioriskin vaihtosopimuksen hinnan määrittäminen

2001

Inferring Phytoplankton, Terrestrial Plant and Bacteria Bulk δ¹³C Values from Compound Specific Analyses of Lipids and Fatty Acids.

2015

Stable isotope mixing models in aquatic ecology require δ13C values for food web end members such as phytoplankton and bacteria, however it is rarely possible to measure these directly. Hence there is a critical need for improved methods for estimating the δ13C ratios of phytoplankton, bacteria and terrestrial detritus from within mixed seston. We determined the δ13C values of lipids, phospholipids and biomarker fatty acids and used these to calculate isotopic differences compared to the whole-cell δ13C values for eight phytoplankton classes, five bacterial taxa, and three types of terrestrial organic matter (two trees and one grass). The lipid content was higher amongst the phytoplankton (…

Rossijskie turisti v regione Mikkeli : na materiale sociologičeskogo oprosa

2004

The effects of two-way communication and chat service usage on consumer attitudes in the e-commerce retailing sector

2018

In e-commerce retailing (e-retailing), where competitors are only one click away and prices are easy to compare, providing superior customer service and reciprocal communication via a company’s website are important aspects of attracting and retaining customers. One increasingly popular solution to improve customer service is a “live chat” interface that allows consumers to have real-time conversations online with customer service agents. As the literature on the impacts of real-time communication via live chat is currently very limited, this study develops and tests a model that demonstrates the moderating effects of a chat service on the relationship between two-way communication (i.e., a…