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Currently, our market economy as embedded in a capitalist system does not account for the sustainability of the environment on which scarce resources it relies beyond their market value. The environmental throughput in the form of CO2 emissions as a consequence of the energy consumed by the market for its economic growth is considered an externality for which the market does not account. This has led to a situation of overshooting the Earth’s environmental capacity to the extent that our human society risks collapse within this century. This paper researches the question of how our mainstream economic theory must change to ensure a sustainable way of life for the current and future generations under the environmental boundaries.
According to mainstream economic theory, a price on externalities like CO2 emissions lowers their consumption, and substitutes are found. Although this might reduce CO2 emissions, it does not prevent other environmental damages, like biodiversity loss. The price of the Social Cost of Carbon (SCC) is currently calculated by governing bodies via Integrated Assessment Models (IAMs) which in this paper is represented by the work of William Nordhaus and his Dynamic Integrated Climate-Economy (DICE) model.
Contrary to the neoclassical economic theory we research the transdisciplinary field of ecological economics, represented by Kate Raworth and her Doughnut model. This paper explores the shortcomings of mainstream economic theory to develop economic thinking beyond the management of scarce resources in a limited market economy towards the sustainable management of our planetary household and its species well-being. The research method in this paper is the analysis of secondary sources, more specifically academic literature, reports, journalistic articles, and results of climate models.
It is concluded that ecological economics sufficiently extends mainstream economic theory around environmental accountability to constrain economic growth and mitigate harm to the Earth’s system. IAM modelling is highly arbitrary and must be seen as one of many tools of political-environmental decision making. A high carbon emissions price is nonetheless required to reduce carbon emissions. The question, if the political mainstream adopts the principles of ecological economics fast enough to avert the worst climate consequences, remains unanswered. The current level of green policy implementation is not analysed.
This research aims to contribute to the field of sensory marketing for tourist destinations as perceived by tourists from Poland and from China who visited Chengdu, provincial capital of Sichuan, China. It explores and applies the theoretical background related to tourism marketing, sensory experiences, sensory marketing in a cross-cultural context. Furthermore, it especially focuses and gives insights regarding tourist sensory impressions and their impact on destination loyalty. The importance and role of sensory impressions in destination loyalty is emphasized by current research in the fields of tourism, marketing and culture, and supported by an interdisciplinary view of the role of sensory experiences in tourism and of senses in experiential aspects. The cultural management approach highlights the importance of minding the country of origin in marketing processes. A two-step exploratory study was conducted among the Polish and Chinese traveler groups who have visited Chengdu and their sensory experiences were measured. The findings suggest that sensory experiences significantly impact destination loyalty in both traveler groups, especially in gustatory and visual experiences. Moreover, the country of origin is significant in two sensory groups, visual and auditory, and their impact on loyalty is stronger among the Polish group.
This study investigates the relationship between selected internal and external
factors and German small- and medium-sized enterprises’ technology transfer
activities. The research features a comprehensive analysis on the relationship
between different modes of foreign operations and intensity of transferred
technology including a detailed review of channels, means and drivers of
technology transfer. The research model is based on a sample of 164 so called
‘Hidden Champions’ from Germany and identifies a positive relationship for
number of employees and firm age on the mode of operation. However, annual
revenues and Research & Development intensity of the German small- and
medium-sized enterprises have not been found to have a significant impact.
Firms with higher firm age, are assumed to have superior international
experience and are thus risk-taking with regard to entering foreign markets.
Additionally, other variables such as host-country networks, a firm’s degree of
product differentiation, political and business environment and host-country
location of FDI are investigated. The paper concludes with a discussion about
implications for decisionmakers on both sides.
About twenty years back there was the huge dot-com bubble. More and more people got connected via the Internet and started to use the World Wide Web. Ten years later the idea for a new type of technology was introduced - namely the blockchain. While blockchain technology can be used in many different areas, it is widely known in the financial sector as the technology behind cryptocurrencies such as Bitcoin and Ethereum. Bitcoin might be the most well-known cryptocurrency in the world and has gained popularity over the years.
In 2009, an individual or group of people, who has remained anonymous until today, with the name of Satoshi Nakamoto mined the first Bitcoin block aka the Genesis Block (block number 0) which granted 50 Bitcoins as a reward (Attaran & Gunasekaran 2019: 7). It was also the year of the first Bitcoin transaction between Nakamoto and the programmer Hal Finney which gave rise to the first Bitcoin exchange market (Peterson 2014 cited in Attaran & Gunasekaran 2019: 8). Then in 2010 there was the first purchase using Bitcoins. 10,000 Bitcoins were used to pay for two Papa John's pizzas (Wallace 2011 cited in Attaran & Gunasekaran 2019: 8).
Individuals and companies alike have started paying and trading with Bitcoin. Just with any other currency, Bitcoin has a monetary value that can increase or decrease. So when trading with Bitcoin, one needs to be aware that there are fluctuations in value that need to be reported for accounting and tax purposes which this master’s thesis will take a closer look at.
Goodwill accounting is one of the most controversial topics in the accounting field. New ideas and treatments are constantly emerging, providing the latest theoretical frontier knowledge for goodwill accounting.
Since 2001, under the impetus of the International Accounting Standards Board (IASB), countries around the world have revised their own generally accepted accounting standards, or just adopted International Financial Reporting Standards (IFRS). The international convergence of accounting standards has made great progress. Chinese GAAP was implemented in 2006 and achieved substantial convergence with IFRS, but there is a certain gap. This is because China's goodwill accounting starts late and the market economy is still underdeveloped. At the same time, China's special national conditions have also created differences with IFRS.
This paper uses the literature review method, data analysis method and case analysis method to analyze the similarities and differences between Chinese GAAP and IFRS in terms of goodwill requirements. This paper starts with the definition, initial measurement, subsequent measurement, and disclosure of goodwill. The paper introduces the origin of goodwill, the development of Chinese GAAP and IFRS’s goodwill provisions, and the general trend of convergence. Then this paper shows a detailed description of the timeline for the evolution of goodwill accounting requirements, selects PetroChina Co Ltd (under Chinese GAAP) and British Petroleum p.l.c (under IFRS) as two research objects to do the case analysis, and analyzes the similarities and differences of the requirements of goodwill. I find that there are differences in the method of merge, the type of merge, the measurement of negative goodwill, impairment timing, impairment test unit, measurement method, reversal provisions and so on. Finally, this paper proposes future developments for goodwill requirements in Chinese GAAP. The article believes that the difference in goodwill measurement mainly comes from the national economic levels, the company's equity systems, and the accounting standards. The accounting standards include the development of background differences, institutional mechanisms, government intervention, and accounting information. Based on the above analysis, the final part of this paper is to present the inadequacies and suggestions of the goodwill requirements of Chinese GAAP.
There are three innovations in the author’s study. First, former research on goodwill rarely compares Chinese GAAP and IFRS. This paper details the similarities and differences, and points out the problems in Chinese GAAP. The existing literature has studied the differences in accounting standards, but has not penetrated the area of differences in the goodwill accounting. Secondly, the paper conducted a case study. Two oil companies with similar positions in the same industry are selected, and the data of comparative analysis were extracted from the Chinese and foreign databases and the annual reports of listed companies. Thirdly, when studying the different requirements of goodwill between Chinese GAAP and IFRS, this paper combines Chinese and foreign pieces of literature and multiple financial reports, and carries out the historical development of goodwill requirements, which is more conducive to understanding the development of goodwill criteria.
In recent years, due to the rapid development of electronics and information technology in China, TMT (Technology, Media and Telecom) industry develops rapidly. In the meanwhile, the cross-border merger and acquisition (M&A) activity also becomes active in China’s capital market. In this context, the performance of TMT industry in the cross-border M&A market is even more remarkable. From the perspective of TMT industry, this paper studies the cross-border M&A performance of Chinese TMT enterprises. Because few academic researches focus on cross-border M&A performance of specific industries, especially the emerging industries, this paper has both theoretical and practical significance.
This paper follows the study framework of "Theory - Model - Empirical - Conclusion". First, this paper summarizes former scholars’ theoretical research and empirical results in the field of cross-border M&A, emphasizing in aspects such as cross-border M&A motivations, TMT cross-border M&A motivations, and TMT industry M&A performance. Then, this paper describes the status quo and development trend of China's TMT industry and its cross-border M&A market. Based on the characteristics of China's TMT industry, this paper analyzes the theoretical economic effects of cross-border M&A. In the empirical study, this paper selects 70 cross-border M&A events of public TMT enterprises from 2014 to 2015. Based on the principle of financial analysis, this paper adds 11 financial indicators to the factor analysis and builds the comprehensive performance score models for four periods (1 year before cross-border M&A to 2 years after cross-border M&A) respectively. After get trajectory of sample firms’ performance, the “Difference Method” is used to test the cross-border M&A performance in the TMT industry.
According to on the empirical results, this paper comes to the following conclusions: (1) During the “window period” [(T-1), (T+2)], the average comprehensive performance score of sample enterprises shows a “U” shape change trajectory. (2) During the period [T, (T+1)], the performance of sample enterprises continued to decrease, which shows a poor performance of cross-border M&A. (3) Two years after the cross-border M&A, the enterprise performance began to rebound, but did not reach the pre-M&A level.
Finally, based on the actual situation of TMT industry in China, this paper puts forward specific suggestions, so as to promote the development of cross-border M&A market of TMT industry in China and the substantial help of M&A activities for TMT enterprises.
Analyzing China and Russia's Relationship in the North with an International Relations Theory
(2020)
Anti – discrimination rules and affirmative action in support of women on the FIFA management board
(2020)
The financial crises of 2008 emphasized the need to extend the information in the audit reports, which led to a new version of the Revised Auditor Reporting Standards. The new standard adds a new section in the audit report known as Key Audit Matters (KAMs). The focus of this study is the analysis of the reported KAMs from the financial year 2016. The analysis demonstrated a decrease in the number of reported KAMs from the BIG 4 audit firms from 2016 to 2019. The analysis is done only on companies whose country of origin is part of the European Union. Further this thesis attempts to empirically investigate the factors that influence the number of disclosed KAMs in a reporting period. The factors considered in the empirical estimation are the characteristics of the firm and auditor. The study uses a panel data set that has an annual frequency of 100 companies. The time interval of data gathering of these companies is 2015-2019 and 2016-2019 thus, to have a balanced panel the study estimated two different models. It has been concluded that the size of the firm and the change of auditor are particularly important in determining the number of disclosed KAMs.
Bezahlbarer Wohnraum Welcher Anteil des privaten Haushaltseinkommens wird für Wohnen ausgegeben?
(2020)
This research paper provides a combination of theoretical and empirical examinations of the available frameworks and actual practices in the field of city branding. Two interrelated topics are considered: firstly, what the city branding frameworks, characteristics, and stages are, and, secondly, how the current branding strategies of Sofia compare with them.
The study uses a sequential qualitative multi-method design that incorporates secondary data analysis and two rounds of semi-structured interviews. This was achieved by analyzing 3 case studies, as well as collecting primary data from 6 expert participants from 6 organizations.
The interviews and case study analysis confirmed the general framework structure suggested in literature but pointed out a few particular stages that require specific attention. The crucial role of research, the essentiality of the brand characteristics of authenticity, coherence and continuity, the significance of the branding organizational setup, and the power of the brand related city development, emerged as the most important elements of building a coherent city brand image and identity.
Sofia’s branding endeavors were found to be in accordance with the general framework but barely in its research stage. Even though past branding efforts and organizations might not be considered successful, the current structure and plans are promising. Nevertheless, the stages beyond the brand definition are not yet clearly planned and structured. A recommendation for Sofia derived from the results of this research would be to set an even more specific long-term plan for the branding implementation, as well as the rigorous adherence of all efforts to the three abovementioned branding characteristics.
This thesis focuses on the current SOE reform ambitions of the Xi administration which envisaged the creation of state-owned capital management systems to reform China´s SOE sector. While SOEs, as suggested in the recent reform catalogues issued by the CCP are supposed to be divided into commercially and non-commercially driven, this thesis intends to analyse whether the envisaged state-owned capital management systems can improve the performance of Chinese SOEs which are classified as commercial. If the implementation of capital management systems will be successful largely depends on the corporate environment of SOEs. Principal-agent and free-rider problems as well as soft-budget constraints, which most of the SOEs are subject to can hamper a successful implementation. Thus, in order to neither become a redundant institution nor amplifying existing institutional problems the question is: how should state-owned capital management systems be organized and operated in order to curb institutional problems to the greatest extent possible? To answer this question, the thesis examines if the Singaporean Temasek Holdings, often rewarded for its outstanding corporate governance practices, can serve as a role model for the creation of state-owned capital management systems in China. Therefore, the environment under which Temasek Holdings operate as well as its organizational structure and the government-linked companies (GLC) it manages will be examined, to point out the reasons for the exceptional sound corporate governance practices of Singapore´s state-owned sector. This thesis asserts that the Singaporean Temasek approach can serve as a potential role model for the creation of state-owned capital management system in China, but only when several institutional preconditions are fulfilled that create an environment that allows capital management systems to unfold their power and reduce institutional problems to the minimum level possible while the state remains the ultimate power. These preconditions only can be fulfilled if the Chinese government is willed to gradually withdraw from the management of SOEs and is ready to concede more autonomy to the directors and managers of SOEs by introducing more independent directors and create an institutional framework that promotes sound corporate governance practices.
In the decades during which the topic of latecomer catch-up strategy has received attention, the advancement of technology interdisciplinary in the new era opens up a big window for opportunities. The cochlear implant (CI) industry is such an industry with high technological standard as well as great market opportunity. However, strategies of latecomers in the CI industry have not yet been thoroughly studied due to the complexity of the industry.
Thus, this paper seeks to shed some light on the high-tech latecomer catch-up strategies in cochlear implant industry. To be specific, a case of Nurotron Biotechnology Co., a latecomer firm under an emerging market background of China has been studied. By analyzing latecomer advantages and disadvantages, with the support of primary data through interviews and secondary data from various sources, this study finds out that obtaining price advantage, enhancing products quality and innovation capacity, being customer oriented and advanced international networking contribute to the success of high-tech latecomer firms.
The findings allow latecomer firms to synthesize market catch-up strategy with technical innovation capacity to develop insights into latecomer strategies, through which they can develop a competitive advantage.
The accelerated international spread of Chinese MNEs is a process which has gained a lot of attention lately through its recent internationalization strategies. The internationalization of Emergent Market (EM) MNEs is not a new phenomenon, however, trying to describe the internationalization process of Chinese MNEs in developed markets revealed new perspectives on how these firms internationalize while trying to secure key assets in those markets. Therefore, this paper aims to analyse the internationalization process of Chinese MNEs through the springboard perspective where Romania is chosen as the spring country. Based on the propositions developed based on the theoretical part, the findings section will reveal the results of the analysis and combined with the interviewees’ response will deliver new information regarding this topic. This paper aims to discuss the internationalization process of Chinese EM MNEs in Romania and to bring a new topic into discussion revealed by the research gap, namely to assess the viability of Romania being a springboard country for China’s strategy of internationalization from four main perspectives: competitiveness, asset-seeking, support from home government and unique challenges. On the other hand, the successful Sino-Hungarian relation led to massive Chinese investment in the country and to the internationalization of Chinese products. For this reason, Hungary has been chosen as a comparative country in order to reveal the strengths and weaknesses of Romania as a springboard country for Chinese EM MNEs. In addition, the discussion part will reveal the managerial implications and the challenges the internationalization process of Chinese EM MNEs in Romania will be linked with.