Cross-border Mergers and Acquisitions in different legal environments

The aim of this paper is to analyze the influence of the legal and institutional environment on bidder firm returns around the announcement date of cross-border Mergers and Acquisitions (M&As). The database includes 469 M&As of European (221 cross-border and 248 domestic) listed firms, with target firms being worldwide public or private firms (40 countries), over the 2002–2006 period.Shareholders of acquiring firms place greater value on cross-border M&A announcements than on domestic ones. The stronger (weaker) the legal and institutional environment of the acquirer firm country in comparison with that of the target firm country, the more positive (negative) the effect on acquiring-firm shareholders’ valuation of M&As.     

Searching the Soil: Forensic Importance of Edaphic Fauna After the Removal of a Corpse

Abstract: Arthropods at different stages of development collected from human remains in an advanced stage of decomposition (following autopsy) and from the soil at the scene are reported. The corpse was found in a mixed deciduous forest of Biscay (northern Spain). Soil fauna was extracted by sieving the soil where the corpse lay and placing the remains in Berlese–Tullgren funnels. Necrophagous fauna on the human remains was dominated by the fly Piophilidae: Stearibia nigriceps (Meigen, 1826), mites Ascidae: Proctolaelaps epuraeae (Hirschmann, 1963), Laelapidae: Hypoaspis (Gaeolaelaps) aculeifer (Canestrini, 1884), and the beetle Cleridae: Necrobia rufipes (de Geer, 1775). We confirm the importance of edaphic fauna, especially if the deceased is discovered in natural environs. Related fauna may remain for days after corpse removal and reveal information related to the circumstances of death. The species Nitidulidae: Omosita depressa (Linnaeus, 1758), Acaridae: Sancassania berlesei (Michael, 1903), Ascidae: Zerconopsis remiger (Kramer, 1876) and P. epuraeae, Urodinychidae: Uroobovella pulchella (Berlese, 1904), and Macrochelidae: Glyptholaspis americana (Berlese, 1888) were recorded for the first time in the Iberian Peninsula.     

从G7到G20的历史性意义何在

从G7到G20这一发展进程,二者都确立了制度化的＂宏观经济政策合作＂这一经济全球化所要求的新机制,二者都处于联合国框架之外,反映着世界经济建立新秩序的要求。但是,如果说G7意味着对世界经济旧秩序的＂突破＂,G20则意味着世界经济新秩序的孕育与胚胎。     

Device and methods for the measurement of energy transfer in experiments involving thermal and electrical injuries of skin

This work is part of a larger investigation aiming at tracing differences between injuries caused by heat and electricity. Electrodes and heaters similar to the electrodes of an electric cattle baton are used to dissipate approximately 40 joules in 40 seconds in pig skin.Voltages in the range 40–60 volts (AC or DC) are applied via stainless steel electrodes and temperatures in the range 50–100 °C are applied via heaters made of copper wire. Heat transfer is controlled by electronically regulated heaters utilizing the temperature dependence of the heater wire itself as a thermometer.Transfer of electricity takes place from either commerical DC supply, from transformed voltage from the mains or from a sine voltage generator connected to a power amplifier. The energy transfer is in all cases measured by electronic integration of the dissipated power in time. The power supplied to the electrodes or the heaters is found by electronic multiplication of the applied voltage and current.Typical power vs. time curves are presented.     

VoIP G.723.1语音算法的优化与实现

提出一种VoIP G.723.1双速率语音算法汇编优化及其DSP实现方法。通过阐述G.723.1信源编码的实现过程,讨论纯C代码在DSP平台上运行速度慢的原因。对关键代码全汇编优化以及优化过程的同步调试,采用该方法的优化结果和预期优化结果基本符合。FIFO环形缓冲区可以实现实时语音播放和IP-Phone,PESQ测试结果表明系统满足VoIP语音的质量要求。     

单克隆抗体酶联免疫吸附抑制试验测定G2m(n)因子及成都地区汉族频率调查

作者应用单克隆抗体,首次建立了检测人类免疫球蛋白同种异型 G2m(n)因子的酶联免疫吸附抑制试验。并调查了成都地区汉族群体 G2m(n)因子的频率。在被调查的517份血清中,G2m(n)因子阳性率为79.69%。由此计算出 G2m(n)基因频率为0.5493,方差为0.0004。     

G20 institutional transition and global tax governance

The G20 is in transition from a short-term crisis institution to long-term steering institution, adopting a new ‘G20 + established international organization’ governance approach. In this approach, the main role of the G20 is to set the agenda and build political consensus for global economic governance. The established international organization provides the technical support and facilitates proposal implementation, while the precondition for the G20 institutional transition is that the emerging economies need to participate on an equal footing with the advanced economies. The case of global tax governance is among the few success stories of the G20's institutional transition. Within the ‘G20 + OECD’ governance architecture, the G20 builds the political consensus that the profits should be taxed where they are performed, while the OECD proposes the technical Base Erosion and Profit Shifting Action Plan. In this way, the G20's political leadership and the OECD's technical advantage complement each other, making a giant leap in global tax governance.     

STR-typer 10G/F试剂在单亲鉴定中的应用

目的观察和分析STR-typer 10G/F试剂盒在单亲鉴定中的作用。方法随机抽样湖北地区汉族个体206人静脉血样,Chelex-100法提取基因组DNA。采用STR-typer 10G/F试剂盒进行复合扩增,分型并计数基因型并计算基因频率、基因座杂合度(H)、标准三联体非父排除率(PE3)和二联体非父排除率(PE2)。结果 9个STR基因座等位基因数9～14个,基因型分布观察值与Hardy-Weinberg平衡理论值的差异均无显著性(P>0.05),杂合度在0.75以上,平均非父排除率0.57～0.75;STR-typer 10G/F试剂盒累积非父排除率(PE3)0.999 973,合并使用Identifiler Plus系统,累积非父排除率可达0.999 999 967 6。结论 STR-typer 10G/F系统多态性程度基本接近Identifiler Plus系统,在单亲鉴定时,可作为Identifiler试剂盒的有效补充。     

Ausgewählte Rechtsfragen zur Vertretungsbefugnis nächster Angehöriger nach dem SWRÄG 2006

Mit dem am 1. 7. 2007 in Kraft getretenen Sachwalterrechts-?nderungsgesetz (SWR?G) 2006 wurden die §§ 284b bis 284e in das ABGB eingefügt und damit die Vertretungsbefugnis n?chster Angeh?riger geschaffen. Der Beitrag er?rtert einige dogmatisch interessante, zugleich aber auch praxisrelevante Fragen, die dieses vollkommen neuartige Rechtsinstitut aufwirft.     

Wirksamkeit einer vor Inkrafttreten des MRG abgeschlossenen Wertsicherungsvereinbarung; Novation

Eine im Abschlusszeitpunkt wirksame Mietzins- und Wertsicherungsvereinbarung bleibt weiter wirksam. Dieser Weitergeltung alter zinsrechtlicher Bestimmungen steht § 16 Abs 9 MRG nicht entgegen. Eine in einem Hauptmietvertrag vor dem 1. 1. 1982 und somit vor Inkrafttreten des MRG geschlossene zul?ssige Wertsicherungsvereinbarung bleibt wirksam und ist nicht auf ein überschreiten der Angemessenheitsgrenze des § 16 Abs 1 MRG hin überprüfbar.