79 resultados para RISE


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The thesis provides comprehensive computer simulations of energy consumption in typical high-rise apartment buildings in Hong Kong with a focus on the effects of passive design strategies and air conditioning set-points. This research is related to energy efficient development and urbanisation in the tropics.

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This thesis examines the ethics of genetic engineering from the frame of reference of the human individual.

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This paper discusses the concepts ‘social exclusion’ and ‘social connectedness’ which may result from living in inner city high-rise housing. Using data from the ‘Living High But Healthy’ study completed in 2006, the author explores the health and wellbeing impacts of high-rise living. The paper begins with a review of literature on high-rise living, social exclusion and social connectedness. This is followed by discussion of the ‘Living High But Healthy’ study findings in relation to social exclusion and social connectedness and lastly, the notion that inner city high-rise living may be a catalyst for these concepts is explored.

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In the year 2000, businesses in banking and telecom sectors worldwide re-engineered their value chain by extending their services by adapting ebusiness through dot.com launches. Subsequently, their validity became questionable with the spate of dot.com crashes and the IT stock meltdown. This book takes a retrospective view, indicating that e-business, as measured by dot.com growth trends, was a positive indicator for business growth in the sector and overall economic growth as it stimulated the respective economies. The book details an inductive analysis that studied if dot.com floats suggested any positive market capitalisation (broadly regarded as a measure of profitability) for the organisations, within two sectors, in two economies. In addition, there is detailed content analysis of global business trends, drivers, theories, sector/economy perspectives, achieved progress and instrumental cases. The book will be a view in retrospect for economists, business analysts, students of ebusiness and management (particularly MBA); academics and researchers.

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A widely recognized theme of construction economics suggests that the cost of construction per square meter increases as building height rises. However, over a number of years, research conducted regarding the height and cost issue has established a classic relationship between the two factors which can be represented by a U-shaped curve. This paper describes the study of the height-cost relationship of high-rise residential buildings in Shanghai in terms of the total construction cost and elemental costs while considering the context and commonality of buildings. This research was developed as an extension of the previous work, which examined data for buildings in Hong Kong. Initial findings indicate that the curves illustrating the relationships between height and cost of residential buildings in Shanghai and Hong Kong exhibit different profiles. The dissimilarities indicate that different sets of criteria should be applied in the judgment of height that affects cost in different locations. In terms of elemental costs, the findings suggest that there are differences in the way these costs react to changes in the building height.

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In this paper a factor-augmented vector autoregressive (FAVAR) model is estimated to characterize the dynamic effects of shocks in the personal income tax rate in the United States on United States and Canadian economies. The representation and the estimate of the FAVAR model is based on Stock and Watson (2005) and the shocks are recovered applying the identification scheme proposed by Bernanke et al. (2005); this method allows impulse response functions to be generated for all the variables in the dataset and provides a description of the domestic and international transmission mechanisms of United States movements in the personal income tax rate. A distinguishing feature of our model is the disaggregation of traded goods sector where imports and exports are disaggregated into 12 and 13 industries, respectively. This provides extra information on the domestic and international transmission mechanism across the two countries. The results show that the FAVAR approach generates a reasonable characterisation of the effects of United States movements in the US personal income tax rate on the United States economy and its transmission to the Canadian economy.

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The article discusses the findings of research on the cost performance of structural frames. The analysis conducted is based on a range of designs that are commonly found in 10-storey buildings in Australia. The study explored the best cost solutions for any particular project through generic cost models of steel, concrete, and formwork systems used in commercial buildings. The research concluded that the most important factor in choosing structural building frames would be the unique characteristics of individual projects.

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Unis are opening their doors – and particularly to low-SES students, new figures suggest.

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Purpose – The purpose of this paper is to address the concern about the impact of accounting regulatory change pertaining to employee share options (ESOs) on earnings management. Following Australia’s adoption of International Financial Reporting Standards (IFRS) in 2005, companies are required to recognise the fair value of ESOs as expenses. Due to inherent imprecision in the estimate of ESO’s fair value, the regulatory change from disclosure to recognition was widely claimed to potentially give rise to an alternative mechanism to manage earnings. This study provides empirical evidence on whether the regulatory change leads to earnings management problems.

Design/methodology/approach – This study uses the regulatory change in accounting for ESOs to provide a direct test of earnings management between disclosed versus recognised regimes for the same sample of firms. The sample consists of Australian firms from S&P/ASX300 for the period from 2003 to 2006.

Findings – The results show that, although the accounting regulatory change from disclosure to recognition may provide an alternative earnings management vehicle, there is no evidence of this occurring. There could be several reasons for this finding. First, the statistical tests lack power. Second, there are stricter audit tests on recognised amounts than on disclosed amounts. Third, given the concern of excessive pay and the close scrutiny of compensation, managers may have already understated ESO values in the disclosure regime. Finally, managers have limited time and resources and the effort involved in the adoption of IFRS in 2005 could have restricted the time available to manage earnings via the ESO reporting channel.

Originality/value – This study adds to the limited research on whether a change in accounting regulation for employee share options from disclosure to recognition gives rise to greater scope for earnings management. One reason for the lack of empirical evidence in the research is due to the problem of designing a test. Bernard and Schipper suggest that within-firm studies have limitations for comparing the effects of recognition versus disclosure when the change is driven by an estimate becoming more reliable. A cross-sectional study is also problematic due to self-selection bias if firms can choose between disclosure versus recognition. This study circumvents potential design problems raised by Bernard and Schipper by setting a test using regulatory change which allows the test to be compared directly using the same company.

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This book examines the source of Chinese civilization, foundations of traditional Chinese society and early patterns of power transition. It engages readers in a search for a broad understanding of China's traditional culture and the enduring legacies of the past-in-the-present. It questions the conventional view about China's past, be that of a Confucian, a Communist or a Western ethnocentric historiographer. Most theories concerning the history of China postulate a central culture based on the Yellow River valley and radiating out into the vast areas of what we know as China. Informed by the latest archaeological discoveries, the author points out an alternative view on formation and development of Chinese civilization. Exploring the social and political upheavals that characterized the continuous disintegration and annexation in the 1st millennium BC, the author offers a unique account of the process of periodic fragmentation and amalgamation. Though presented for specialists in the field, virtually every page of this book is intelligible to the lay person, opening a window for anyone interested in the subject to look at this ancient culture from a new angle.

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A sound effect designed on a synth and evoking an alien type of rise.