The effect of institutional settings on accounting conservatism – Empirical evidence from the Nordic countries and the transitional economies of Europe

The purpose of the dissertation is to investigate how different institutional settings affect accounting conservatism. These aspects are of interest because prior studies show that accounting quality is influenced not only by accounting standards, but also by incentives from the financial reporting environment. Accounting quality could be defined as the usefulness of financial reporting to investors and other parties in contractual relationships with the firm. In this thesis it is measured by a single, but important attribute, accounting conservatism. Conservatism is understood as asymmetric timeliness of loss and gain recognition. The study examines the role and the users of financial statements, and how changes in both respectively affect accounting conservatism. These two questions are explored in two different research environments, the Nordic countries and the transitional economies of Europe. The results of the dissertation indicate that the degree of accounting conservatism increases the closer the financial statement comes to fulfilling the informational role of financial reporting. Secondly, it is also implied that foreign investors demand conservative accounting numbers in order to mitigate the problem of information asymmetry. Overall, the findings suggest that earnings conservatism is useful and increases the quality of financial information for the purpose of decision-making and contracting. These results are of relevance to managers, investors and other users of financial reporting information, as well as to standard setters.

Developing markets of energy biomass – local and global perspectives

The thesis explores global and national-level issues related to the development of markets for biomass for energy. The thesis consists of five separate papers and provides insights on selected issues. The aim of Paper I was to identify methodological and statistical challenges in assessing international solid and liquid biofuels trade and provide an overview of the Finnish situation with respect to the status of international solid and liquid biofuels trade. We found that, for the Finnish case, it is possible to qualify direct and indirect trade volumes of biofuels. The study showed that indirect trade of biofuels has a highly significant role in Finland and may be a significant sector also in global biofuels trade. The purpose of Paper II was to provide a quantified insight into Finnish prospects for meeting the national 2020 renewable energy targets and concurrently becoming a largescale producer of forest-biomass-based second-generation biofuels for feeding increasing demand in European markets. We found that Finland has good opportunities to realise a scenario to meet 2020 renewable energy targets and for large-scale production of wood-based biofuels. The potential net export of transport biofuels from Finland in 2020 would correspond to 2–3% of European demand. Paper III summarises the global status of international solid and liquid biofuels trade as illuminated by several separate sources. International trade of biofuels was estimated at nearly 1 EJ for 2006. Indirect trade of biofuels through trading of industrial roundwood and material by-products comprises the largest proportion of the trading, with a share of about two thirds. The purpose of Paper IV was to outline a comprehensive picture of the coverage of various certification schemes and sustainability principles relating to the entire value-added chain of biomass and bioenergy. Regardless of the intensive work that has been done in the field of sustainability schemes and principles concerning use of biomass for energy, weaknesses still exist. The objective of Paper V was to clarify the alternative scenarios for the international biomass market until 2020 and identify the underlying steps needed toward a wellfunctioning and sustainable market for biomass for energy purposes. An overall conclusion drawn from this analysis concerns the enormous opportunities related to the utilisation of biomass for energy in the coming decades.

Europe after the Congress of Vienna : a map of Europe with the political divisions

Kartta kuuluu A. E. Nordenskiöldin kokoelmaan

Geological map of Europe exhibiting the different systems of rocks according to the most recent researches and inedited materials by Roderick I. Murchison and James Nicol ; constructed by A. Keith Johnston

Kartta kuuluu A. E. Nordenskiöldin kokoelmaan

A new map of Europe from the latest observations: inscrib'd to the hono.ble Samuel Molyneux esq. secretary to his R. H. the Prince

0-meridiaani: London.

Social Policy Reforms in Turkey : Uses of Europe

Ce mémoire analyse trois réformes majeures de politique sociale en Turquie, en deux domaines: emploi et sécurité social. En utilisant l'approche "Usage de l'Europe", ce mémoire developpe une analyse empirique et apporte une explication théorique de ces changements qui ont été introduits au cours du processus d'adhésion de la Turquie à l'Union européenne. "Les usages de l'Europe" est une approche d'européanisation qui se concentre sur le rôle des acteurs domestiques, au sein des États membres et candidats, ainsi que de leur utilisation des ressources de l'Union européenne. Les études de cas utilisées dans cette thèse démontrent l'introduction de changements au niveau de l'État-providence; ainsi, l'approche originelle est suppléée par des concepts provenant de la littérature sur la politique partisane, les institutions formelles et l'héritage des politiques. Cette recherche utilise la méthode de l'analyse de processus pour suivre la réforme des règlements du travail par la voie de reconstitution des droits individuels des travailleurs et de l'Agence d'emploi en Turquie jusqu'en 2003, ainsi que la transformation du système de sécurité sociale en 2008. Ces trois réformes représentent des changements majeurs tant sur le plan institutionnel que politique en Turquie depuis 2001. Afin de comprendre "les usages de l'Europe" dans ces réformes politiques, l'analyse empirique questionne, si, quand et comment les acteurs turcs ont utilisé les ressources, les références et les développements politiques de l'Union européenne lors de ce processus dynamique de réforme. Les réformes du système de sécurité sociale, des règlements du travail, en plus de la reconstitution de l'Agence d'emploi étaient à l'ordre du jour en Turquie depuis les années 1990. La réforme des règlements du travail ont entraîné l'introduction des accommodements flexibles au travail et une révision de la Loi du travail permettant l'établissement d'une législation de la sécurité d'emploi. La reconstitution de l'Agence d'emploi visait à remplacer la vieille institution défunte par une institution moderne afin d'introduire des politiques d'activation. La réforme de sécurité sociale comprend les pensions de retraite, le système de santé ainsi que l'administration des institutions de sécurité sociale. Les principaux résultats révèlent que la provision des ressources de l'Union européenne en Turquie a augmenté à partir de la reconnaissance de sa candidature en 1999 et ce, jusqu'au lancement des négociations pour son adhésion en 2005; ce qui fut une occasion favorable pour les acteurs domestiques impliqués dans les processus de réformes. Cependant, à l'encontre de certaines attentes originelles de l'approche de "les usages de l'Europe", les résultats de cette recherche démontrent que le temps et le sort de "les usages de l'Europe" dépendent des intérêts des acteurs domestiques, ainsi de leurs stratégies tout au long de ce processus de réforme, plutôt que des phases du processus ou la quantité des ressources fournies par l'Union européenne.

Prevalence and antimicrobial resistance of Salmonella enteritidis and other salmonellas in the eggs and egg-storing trays from retails markets of Coimbatore, South India

A study was conducted to determine the incidence of Salmonella enterica serovar Enteritidis and other Salmonella serovars on eggshell, egg contents and on egg-storing trays. A total of 492 eggs and 82 egg-storing trays were examined over a period of 1 year from different retail outlets of a residential area of Coimbatore city, South India. Salmonella contamination was recorded in 38 of 492 (7.7%) eggs out of which 29 was in eggshell (5.9%) and 9 in egg contents (1.8%). Around 7.5% of the egg-storing trays were also found to be contaminated with Salmonella. Serotyping of the Salmonella strains showed that 89.7% of the strains from eggshell, 100% of the strains from egg contents and 71.4% of the strains from egg-storing trays were Salmonella Enteritidis. Other serovarvars encountered were S. Cerro, S. Molade and S. Mbandaka from eggshell and S. Cerro from egg-storing trays. Seasonal variations in the prevalence pattern were identified with, a higher prevalence during monsoon months followed by post-monsoon and premonsoon. Further examination of the Salmonella strains was carried out by testing their antimicrobial sensitivity against 10 commonly used antimicrobials. Results revealed high prevalence of multiple antimicrobial resistance among these strains suggesting possible prior selection by use of antimicrobials in egg production

Prevalence and antimicrobial resistance of Salmonella enteritidis and other salmonellas in the eggs and egg-storing trays from retails markets of Coimbatore, South India

A study was conducted to determine the incidence of Salmonella enterica serovar Enteritidis and other Salmonella serovars on eggshell, egg contents and on egg-storing trays. A total of 492 eggs and 82 egg-storing trays were examined over a period of 1 year from different retail outlets of a residential area of Coimbatore city, South India. Salmonella contamination was recorded in 38 of 492 (7.7%) eggs out of which 29 was in eggshell (5.9%) and 9 in egg contents (1.8%). Around 7.5% of the egg-storing trays were also found to be contaminated with Salmonella. Serotyping of the Salmonella strains showed that 89.7% of the strains from eggshell, 100% of the strains from egg contents and 71.4% of the strains from egg-storing trays were Salmonella Enteritidis. Other serovarvars encountered were S. Cerro, S. Molade and S. Mbandaka from eggshell and S. Cerro from egg-storing trays. Seasonal variations in the prevalence pattern were identified with, a higher prevalence during monsoon months followed by post-monsoon and premonsoon. Further examination of the Salmonella strains was carried out by testing their antimicrobial sensitivity against 10 commonly used antimicrobials. Results revealed high prevalence of multiple antimicrobial resistance among these strains suggesting possible prior selection by use of antimicrobials in egg production

Teoría y práctica de la Prehistoria : perspectivas desde los extremos de Europa = Theory and practice of Prehistory : views from the edges of Europe.

Esta obra es producto de la primera, y única, Reunión Hispano-Soviética de Prehistoriadores organizada por el Departamento de Prehistoria del Centro de Estudios Históricos en el marco del convenio entre la Academia de Ciencias de la U.R.S.S. y el C.S.I.C. español. Su objetivo es promover contactos entre investigadores de ambos países. La publicación se divide en catorce partes: 1. Prefacio. 2. Prólogo. 3. El Centro de Estudios Históricos. 4. El Departamento de Prehistoria. 5. El Instituto de Arqueología de la Academia de Ciencias de Rusia. 6. Gonzalo Ruiz Zapatero. 7. Rauv M. Munchaez (ponencia). 8. Emiliano Aguirre Enríquez (ponencia). 9. Valery P. Alekseev (ponencia). 10. Alfonso Moure Romanillo (ponencia). 11. Jizri A. Amirjanoz (ponencia). 12. Eugenio N. Chernij (ponencia). 13. Arturo Ruiz Rodríguez (ponencia). 14. Valery I. Gulaiev.

Painters of Europe, painters of the world. 'Pintores de Europa, pintores del mundo'.

Está editado en castellano, catalán y francés además de inglés