Search results for "TF"
showing 10 items of 1652 documents
Corporate spin-offs value creation : parent & spin-off view
2015
Corporate spin-offs have gained popularity over the past few years. Despite of this in Finnish media and university teaching this phenomenon has gained little attention. This study aims to fulfill this knowledge gap. Spin-off is a restructuring procedure where company splits into two separate legal entities via pro-rata transaction basis. I researched this phenomenon by event-study methodology which has been quite popular also in earlier studies. I have com-pared parent and spin-off stock performance in order to reveal potential value gains for investors. Parent company is analyzed also from the announcement period where we find strong positive abnormal returns associated with announcement …
Studying the stability of Solvent Red 19 and 23 as excise duty components under the influence of controlled factors
2020
Abstract In this study, we examine the chemical stability of two disazo dyes, namely Solvent Red 19 and 23 (SR 19 and SR 23), under simulated conditions. Both dyes are considered to be chemically stable under normal exploitation conditions and therefore, are used extensively as excise duty components that enable a rapid visual verification of the tax levels that were imposed on fuel products as well as identifying fuel usage. However, the results from this study confirmed that the colour of the samples that had been fortified with either SR 19 or SR 23 fades under the influence of external conditions such as UV-A irradiation and temperature over time. The UV-A irradiation was the dominant f…
What determines a positive attitude towards natural food products? An expectancy theory approach.
2021
Natural food products are becoming increasingly popular worldwide due to their health and environmental benefits. However, these products' increasing anecdotal popularity has not translated into their widespread adoption; in fact, demand for natural food products remains confined to a relatively small segment of consumers. Despite this, little is known about the facilitators and inhibitors of favourable attitude of consumers towards these products. Recognising this gap, our study employed the theoretical lens of expectancy theory to investigate these factors. Through an extensive review of the pro-environmental consumption literature, we identified four facilitating and inhibiting factors: …
Fuzzy portfolio optimization under downside risk measures
2007
This paper presents two fuzzy portfolio selection models where the objective is to minimize the downside risk constrained by a given expected return. We assume that the rates of returns on securities are approximated as LR-fuzzy numbers of the same shape, and that the expected return and risk are evaluated by interval-valued means. We establish the relationship between those mean-interval definitions for a given fuzzy portfolio by using suitable ordering relations. Finally, we formulate the portfolio selection problem as a linear program when the returns on the assets are of trapezoidal form.
Trading with Asymmetric Volatility Spillovers
2007
: We study the profitability of trading strategies based on volatility spillovers between large and small firms. By using the Volatility Impulse-Response Function of Lin (1997) and its extensions, we detect that any volatility shock coming from small companies is important to large companies, but the reverse is only true for negative shocks coming from large firms. To exploit these asymmetric patterns in volatility, different trading rules are designed based on the inverse relationship existing between expected return and volatility. We find that most strategies generate excess after-transaction cost profits, especially after very bad news and very good news coming from large or small firm…
Facies stacking and extinctions across the Triassic–Jurassic boundary in a peritidal succession from western Sicily
2017
An uppermost Triassic–lowermost Jurassic carbonate platform succession, which is 430 m thick, in northwestern Sicily is described with the aim to provide new data on the sedimentological and biological variations across the Triassic–Jurassic boundary in peritidal environments. The studied succession belonged to the rimmed carbonate shelf that developed during the upper Triassic along the margins of the Ionian Tethys. The peritidal sediments consist of metre-scale shallowing-upward cycles formed by subtidal, intertidal and supratidal facies. Three main informal units are differentiated along the section on the basis of the variations recorded by the subtidal facies. The lower and middle unit…
Mercury contents and isotope ratios from diverse depositional environments across the Triassic–Jurassic Boundary: Towards a more robust mercury proxy…
2021
Abstract Mercury is gaining prominence as a proxy for large igneous province (LIP) volcanism in the sedimentary record. Despite temporal overlap between some mass extinctions and LIPs, the precise timing of magmatism relative to major ecological and environmental change is difficult to untangle, especially in marine settings. Changes in the relative contents of Hg in sedimentary rocks through time, or ‘Hg anomalies’, can help resolve the timing of LIP activity and marine extinctions. However, major questions remain unanswered about the fidelity of Hg as a proxy for LIP magmatism. In particular, depositional (e.g., redox) and post-depositional (e.g., oxidative weathering) processes can affec…
Korelācija starp acu dominanci un ķermeņa stājas līdzsvaru
2017
Bakalaura darbs ir uzrakstīts angļu valodā uz 34 lapaspusēm, tas satur 21 zīmējumus, 21 atsauces uz literatūras avotiem. Darba mērķis ir novērtēt sensorialās un motorās dominances ietekmi uz ķermeņa līdzsvaru statiskos apstākļos. Salīdzinot abu atvērto acu testus ar aiztaisīto acu testiem var redzēt stipru binokulārās redzes ietekmi uz ķermeņa līdzsvaru. Turpretī nav novērota statistiska atšķirība starp atvērtas dominantās acs ietekmi un atvērtas nedominantās acs ietekmi. Visiem pētījumu dalībniekiem atvērta dominantā acs neuzrādīja lielāku ietekmi uz līdzsvara balansu kā nedominantā acs. Turpretī binokulārās redzes apstākļos līdzsvars uzlabojās, ko var redzēt pēc ticamības elipses lieluma …
Politiski nozīmīgas personas normatīvā regulējuma analīze
2022
Bakalaura darba tēma ir politiski nozīmīgas personas normatīvā regulējuma analīze. Darba mērķis ir salīdzināt dažādu valstu politiski nozīmīgas personas definīciju ar Latvijas noziedzīgi iegūtu līdzekļu legalizācijas likumā norādīto definīciju, konstatēt būtiskākās atšķirības un izteikt priekšlikumus definīcijas pilnveidošanai izmantojot ārvalstu praksi, kā arī salīdzināt Finanšu darījumu darba grupas (FATF) ziņojumus par valstu normatīvo aktu atbilstību FATF 12. rekomendācijai. Darbā analizēti galvenie normatīvie akti, kas regulē politiski nozīmīgas personas Latvijas, Eiropas Savienības un starptautiskā līmenī. Secināts, ka efektīvākais risinājums normatīvā regulējuma uzlabošanai ir FKTK n…
Noziedzīgi iegūtu līdzekļu legalizēšanas un terorisma finansēšanas novēršana Eiropas Savienībā attiecībā uz neatkarīgo juridisko profesiju pārstāvjiem
2020
Noziedzīgi iegūtu līdzekļu legalizācijas novēršana un terorisma finansēšanas joma ir aktuāla gan starptautiskā līmenī, gan Latvijā, gan Eiropas Savienībā, jo pieaugot globalizācijai pieaug arī iespējas līdzekļiem brīvi pārvietoties globālās finanšu sistēmas ietvaros. Trīsdesmit gadu laikā tā ir ievērojami attīstījusies un paplašinājusies. Vieni no šīs jomas atbildīgajiem subjektiem ir arī neatkarīgo juridisko profesiju pārstāvji, lai arī primāri tas ir attiecināts uz kredītiestādēm un finanšu institūcijām. Darbs aplūko šīs jomas attīstību un neatkarīgo juridisko profesiju lomu tajā ES ietvaros, identificējot problēmjautājumus, kurus vajadzētu risināt, turpinot to attīstīt un uzlabot.