Transfer pricing documentation differences in Finland and China - Case company study

This Master’s Thesis deals with the topic of transfer pricing documentation in Finland and China. The goal of the research is to find what kind of differences exist in a single case company’s transfer pricing documentation when following Chinese or Finnish transfer pricing regulations. The study is carried out as a case study research. The theoretical framework consists of information from different transfer pricing topics and transfer pricing documentation regulations in China and Finland. The main research material was the case company’s transfer pricing documents with the support of open discus-sion with one of the case company’s employees. The study compared the 2009 and 2010 documents. The 2009 document was done based on the Finnish method while the 2010 document was based on the Chinese documentation principles. The conclusion made is that the content of the documents was heavily similar, while the main differences come in the way the content is presented and the level of detail used in the documents.

Frequency of primary glomerular disease in northeastern China

Most frequently reported Chinese renal biopsy data have originated from southeastern China. The present study analyzed the renal biopsy data from northeastern China. The records of 1550 consecutive native patients who were diagnosed with primary glomerular diseases (PGD) after renal biopsy at our hospital during 2005-2009 were used. These patients were divided into four age groups for stratified analysis: <15, 15-44, 45-59, and ≥60 years old. Among PGD, minimal change disease (MCD) was the most common histologically diagnosed disease (30.7%), followed by IgA nephropathy (IgAN), mesangial proliferative glomerulonephritis (MsPGN), membranous nephropathy (MN), membranoproliferative glomerulonephritis (MPGN), focal segmental glomerulosclerosis (FSGS), and endocapillary proliferative glomerulonephritis (EnPGN). MCD was the disease most frequently observed (43.7%) in the <15-year-old group. MsPGN was the most common disease in the elderly group (38.1%). MsPGN was more prevalent in females (27.8%), whereas MCD was more prevalent in males (35.3%). Primary glomerular diseases constituted the most commonly encountered group of diseases with a high prevalence of MCD, which predominantly affected males and young adults. The prevalence of MCD was high in northeastern China. Further study is necessary to expand the epidemiologic data available for renal disease in China.

A time series analysis of meteorological factors and hospital outpatient admissions for cardiovascular disease in the Northern district of Guizhou Province, China

Findings on the effects of weather on health, especially the effects of ambient temperature on overall morbidity, remain inconsistent. We conducted a time series study to examine the acute effects of meteorological factors (mainly air temperature) on daily hospital outpatient admissions for cardiovascular disease (CVD) in Zunyi City, China, from January 1, 2007 to November 30, 2009. We used the generalized additive model with penalized splines to analyze hospital outpatient admissions, climatic parameters, and covariate data. Results show that, in Zunyi, air temperature was associated with hospital outpatient admission for CVD. When air temperature was less than 10°C, hospital outpatient admissions for CVD increased 1.07-fold with each increase of 1°C, and when air temperature was more than 10°C, an increase in air temperature by 1°C was associated with a 0.99-fold decrease in hospital outpatient admissions for CVD over the previous year. Our analyses provided statistically significant evidence that in China meteorological factors have adverse effects on the health of the general population. Further research with consistent methodology is needed to clarify the magnitude of these effects and to show which populations and individuals are vulnerable.

Relationship between pulmonary function and indoor air pollution from coal combustion among adult residents in an inner-city area of southwest China

Few studies evaluate the amount of particulate matter less than 2.5 mm in diameter (PM2.5) in relation to a change in lung function among adults in a population. The aim of this study was to assess the association of coal as a domestic energy source to pulmonary function in an adult population in inner-city areas of Zunyi city in China where coal use is common. In a cross-sectional study of 104 households, pulmonary function measurements were assessed and compared in 110 coal users and 121 non-coal users (≥18 years old) who were all nonsmokers. Several sociodemographic factors were assessed by questionnaire, and ventilatory function measurements including forced vital capacity (FVC), forced expiratory volume in 1 s (FEV1), the FEV1/FVC ratio, and peak expiratory flow rate (PEFR) were compared between the 2 groups. The amount of PM2.5 was also measured in all residences. There was a significant increase in the relative concentration of PM2.5 in the indoor kitchens and living rooms of the coal-exposed group compared to the non-coal-exposed group. In multivariate analysis, current exposure to coal smoke was associated with a 31.7% decrease in FVC, a 42.0% decrease in FEV1, a 7.46% decrease in the FEV1/FVC ratio, and a 23.1% decrease in PEFR in adult residents. The slope of lung function decrease for Chinese adults is approximately a 2-L decrease in FVC, a 3-L decrease in FEV1, and an 8 L/s decrease in PEFR per count per minute of PM2.5 exposure. These results demonstrate the harmful effects of indoor air pollution from coal smoke on the lung function of adult residents and emphasize the need for public health efforts to decrease exposure to coal smoke.

The Utilization of Chinese Social Media in Internationalization into China: Perspective of a Western Company

The purpose of this qualitative research is to analyze western-based companies’ social media usage in internationalization into China and to identify social media presence’ impact on the internationalization process. Additionally, the benefits and challenges a western company may face while using social media in China will be illustrated. Competitive advantages, knowledge, networks and relations, and costs and risks could be identified as the key antecedents for successful internationalization. A great social media presence could create a competitive advantage for a western company while competitive advantages may be communicated in social media marketing, knowledge and networks can be enhanced and utilized in internationalization via social media two-way communication. The biggest benefit for internationalization resulted from decreased marketing costs due to cost-effectiveness of social media. The results revealed that cost effective brand awareness was the main benefit from the social media usage in internationalization into China. However, companies struggled with the limited resources and despite of understanding the importance of Chinese social media, lacked sufficient resources for the social media operations. Companies should determine clear strategy and goals that they are willing to achieve via social media in internationalization process, and allocate required resources according to the social media strategy. Localization of the social media operations is important in China, and business-to-consumer companies tend to benefit more from the social media presence. Business-to-business companies may increase the brand’s credibility by successful Chinese social media operations.

Research on the quality of the wine grapes in corridor area of China

The corridor area of Gansu Province is one of the most important wine grape growing regions in China, and this strip of land results in a significant difference in terms of terroir between its regions. Chemical composition and antioxidant capacity of the main wine grape varieties (Vitis vinifera L.) cultivated in the corridor area of Gansu Province in northwest China were compared. Three regions (Zhangye, Wuwei, and Jiayuguan) were selected to explain the influence of soil and climate conditions on the quality of wine grapes. This study aims to investigate the effect of different regions on berry composition and antioxidant capacity, providing a general evaluation of red and white wine grapes quality in the corridor area of China. The results showed that ‘Merlot’ grapes grown in Zhangye had the best quality among the different varieties in the three regions of Gansu evaluated. The moderate temperature and nitrogen deficiency were associated with improved fruit quality. It was identified that the most suitable grape variety from Zhangye is ‘Merlot’, and that ‘Cabernet Sauvignon’ and ‘Italian Resling’ are the most suitable varieties from Wuwei and Jiayuguan, respectively.

Trade with China and strategy in South American recent economic development

Trade between South America and China has been an important source of the high growth shown by those economies in the 2000s. During the globalization of the 1990s, trade between the region and China had not developed so much. A rather sharp growth in China's presence in world trade since the beginning of the 2000s changed the world trade trends for MERCOSUR countries, or, at least, for many of them. The impact of the increasing trade of agrifood has been very relevant, and different per country. Strategy is another important issue, referring to bilateral relations with China. This country should be seen as a partner in the global trade, and not as a new foreign investor for the region, but this may be different in the context of different national strategies of South American countries.

An Examination of the Development of Online Higher Education in Canada and China: Keeping Pace and Making Space

This study examined the similarities and differences that currently exist between Chinese and Canadian online higher education, and explored the economic, political, and sociocultural environments that have shaped online education in these two jurisdictions. Furthermore, this paper discussed the efficacy of, and potential for, future development of online learning in higher education in both Canada and China. The research employed a collective case study design to gather information and data on the development of online higher education. The analysis on Contact North in Canada and the One-Man University in China provide a comparative perspective on the development of 2 typical online higher educational institutions in these two countries. The study revealed that the development of online higher education is influenced by the economic, political, and sociocultural factors of environment. Contact North and the One-Man University share similarities in many aspects, but are characteristically different. The Contact North can set an example for establishing and operating a self-regulated MOOCs platform. The study also generated implications for both organizations.

Teaching Reading to ESL Adult Literacy Learners: The Development of an Instructor’s Handbook

The purpose of this project was to develop an instructors’ handbook that provides the declarative, procedural, and conditional knowledge associated with the interactive instructional approach, differentiated instruction, and the gradual release of responsibility framework for teaching reading to English as a second language adult literacy learners. The need for this handbook was determined by conducting a critical analysis of existing handbooks and concluding that no handbook completely addressed the 3 types of knowledge for the 3 instructional processes. A literature review was conducted to examine the nature, use, and effectiveness of the 3 instructional processes when teaching reading to ESL adult literacy learners. The literature review also examined teachers’ preferences for reading research and found that texts that were relevant, practical, and accessible were favoured. Hence, these 3 elements were incorporated as part of the handbook design. Three peer reviewers completed a 35-item 5-point Likert scale evaluation form that also included 5 open-ended questions. Their feedback about the handbook’s relevancy, practicality, accessibility, and face validity were incorporated into the final version of the handbook presented here. Reference to the handbook by ESL adult literacy instructors has the potential to support evidence-informed lesson planning which can support the ESL adult literacy learners in achieving their goals and contributing to their societies in multiple and meaningful ways.

Development of a Chinese version WHO Self-Assessment Tool for Evaluating Health Promotion in Hospital

[Support Institutions:] Department of Administration of Health, University of Montreal, Canada Public Health School of Fudan University, Shanghai, China

The Containment of Labour Unrest in the Post Socialist China

Due to its transition from the socialist mode of production to the capitalist mode, workers in China have been exposed to the exploitative class relations that they hardly experienced before. The working class is now assuming a subordinate position in the relations of production while the capitalist class remains in the dominant position. As a consequence, workers’ protests are constantly emerging and class conflicts are exacerbating in the contemporary China. I have set out to study in this paper how the party-state in China contains labour unrest through the All China Federation of Trade Unions (the ACFTU), which I argue is a state apparatus that performs the ideological, political and economic functions in different situations. There has been an ongoing academic debate on if the ACFTU is defending workers’ interests. Some scholars have expressed optimism while some have taken a dim view. Drawing on Poulantzas’ theory of capitalist state, I hope to make contribution to this debate by demonstrating that the ACFTU is under some circumstances serving the short term interests of workers as individuals, but not the economic and political interests of workers as a class. Instead of organizing workers to overcome the effects of isolation or forming a class for itself, the ACFTU attempts to contain labour unrest and reproduce their subordination in the relations of production.

La influencia de factores educativos y familiares sobre el aprendizaje de una segunda lengua, y los efectos sobre la inteligencia y cognición

Actualmente, la investigación científica acerca de la influencia de los factores educativos y familiares en el aprendizaje de una segunda lengua (L2) es limitada. En comparación, los efectos que tiene la L2 en la inteligencia y cognición han sido más estudiados. Por esta razón, el artículo presenta una revisión de la literatura empírica existente que relaciona lo mencionado anteriormente, ampliando así la temática del bilingüismo. Se buscaron artículos en cuatro bases de datos (PSICODOC, ISI Web of knowledge y SCOPUS), usando palabras claves específicas, en el periodo de 1990 hasta el 2012. De 79 artículos encontrados, 34 cumplieron con los criterios de inclusión para la revisión. Asimismo, se tuvieron en cuenta dos libros, de los cuales se revisó un capítulo por cada uno según los mismos criterios. En conjunto, los resultados arrojaron importantes datos teóricos y de investigación que relacionan el éxito en el aprendizaje de una L2 con la inteligencia y cognición, según la influencia de los factores educativos y familiares. En conclusión, se identificaron más factores educativos que familiares; lo cual a concepto de la autora evidencia la limitada investigación que se ha hecho sobre los factores familiares en el bilingüismo actualmente.

Perfiles de mercado de las 22 provincias de China

El presente trabajo investigativo constituye una herramienta de consulta para las personas y organizaciones interesadas en conocer el panorama actual de la situación comercial entre China y Colombia en busca de toma de decisiones acertadas en materia de negocios entre ambas naciones. En él se analizan en detalle cada una de las veintidós provincias de la República Popular China; en cuanto a panorama general; logística aérea, terrestre y marítima; partidas arancelarias y Top 10 de los productos importados por cada una de ellas desde Colombia. Este trabajo está enfocado en el estudio del comercio desde Colombia hacia China, actualizado al año 2012 y busca enseñar los productos líderes de importación, al igual que aquellos productos potenciales; de acuerdo a la información de su valor en dólares, su porcentaje de participación en el total importado y su comportamiento histórico en los últimos tres años. Así mismo se analizan los principales países proveedores de cada provincia y las diferentes partidas arancelarias a profundidad. Finalmente, se espera que el presente trabajo abra las puertas a un nuevo panorama acerca de oportunidades de negocio y alternativas comerciales a productos colombianos en China.

Inserción de Colombia en el mercado de China, hacia un tratado de libre comercio Colombia – China.

El presente trabajo busca evaluar las oportunidades y amenazas que se pueden generar a causa de la creación de un Tratado de Libre Comercio con China, identificando así el impacto que tendrían dichas alianzas sobre el desarrollo económico del país y sobre la competitividad en la región. A partir del análisis de las relaciones comerciales y particularidades de las dos economías, se tendrá en cuenta variables como la reducción del crecimiento económico de China que ha venido experimentando en los últimos años respecto al crecimiento que ha venido ganando poco a poco Colombia. Para ello, se realizó una investigación con base en información relevante de los últimos 5 años, obtenida de diferentes fuentes. Entre estas se destaca el Plan Nacional de Desarrollo (2014- 2018), estadísticas del DANE, portales de análisis económico, entrevistas, revistas indexadas, entre otras. Este compendio de fuentes permitirá evaluar el comportamiento actual de la economía en Colombia y China, así como de las perspectivas económicas de cada país para los próximos años en relación al comercio exterior. Con esto se logrará evaluar la factibilidad, así como las ventajas y desventajas que debería asumir Colombia al firmar un Tratado de Libre Comercio con su segundo socio comercial más importante.

Ownership rights in performance-based contracting: A case study of English law

Clients and contractors need to be aware of the project’s legal environment because the viability of a procurement strategy can be vitiated by legal rules. This is particularly true regarding Performance-Based Contracting (PBC) whose viability may be threatened by rules of property law: while the PBC concept does not require that the contractor transfers the ownership in the building materials used to the client, the rules of property law often lead to an automatic transfer of ownership. But does the legal environment really render PBC unfeasible? In particular, is PBC unfeasible because contractors lose their materials as assets? These questions need to be answered with respect to the applicable property law. As a case study, English property law has been chosen. Under English law, the rule which governs the automatic transfer of ownership is called quicquid plantatur solo, solo credit (whatever is fixed to the soil belongs to the soil). An analysis of this rule reveals that not all materials which are affixed to land become part of the land. This fate only occurs in relation to materials which have been affixed with the intention of permanently improving the land. Five fictitious PBC cases have been considered in terms of the legal status of the materials involved, and several subsequent legal questions have been addressed. The results suggest that English law does actually threaten the feasibility of PBC in some cases. However, it is also shown that the law provides means to circumvent the unwanted results which flow from the rules of property law. In particular, contractors who are interested in keeping their materials as assets can insist on agreeing a property right in the client’s land, i.e. a contractor’s lien. Therefore, the outcome is that English property law does not render the implementation of the PBC concept unfeasible. At a broader level, the results contribute to the theoretical framework of PBC as an increasingly used procurement strategy.