Window Dressing

The façade is in recycled timber cladding 2. The design uses earth tones at ground level and light blue sky references at the upper levels Location: Melbourne, Australia Completion Year: 2010 Designer: HASSELL and Lend Lease Design -Architects in Collaboration Photographer: Peter Bennetts, Earl Carter Area: 130,000 m² ANZ Centre, designed by HASSELL and Lend Lease Design, is one of the most open and permeable banking headquarters in the world. Rarely -if ever before -has a bank invited the public into the heart of its workplace. This "urban campus" is the next generation in design for collaboration and flexibility with most floor space dedicated to shared, interactive activity to enable the incidental connections that are so critical to today's knowledge economy. Incorporating a raft of first-time green initiatives, the building is also a global environmental and social sustainability benchmark. Located in Melbourne's Docklands, the building's fluid forms are inspired by its riverside setting and the external colour palette is derived from nature, ranging from earth tones at ground level to light blue sky references at the upper levels. The materials, and detailing of the building architecture reflect Melbourne's urban character. Recycled timber cladding provides a link to the maritime past of the precinct and a green wall along the eastern elevation links the building to Docklands Park. Despite its large scale, ANZ Centre provides an opportunity to make small-scale engagements with its local community. The building form steps down to engage with the waterfront and operate as a permeable extension of the existing urban precinct. Large floors at lower levels with smaller floors at upper levels allows for changing floorto-floor character within the building. This '"urban campus" design concept is focused around a central publicly accessible daylight-flooded "common". The scale and complexity of the space allows it to operate like a microcosm of the city itself -with plazas, laneways, streets and formal and informal meeting places. Cafés, public art, a visitor centre and community event spaces all contribute to creating a lively community hub. The use of timber evokes the metaphor of driftwood on river banks, echoing the external façades. Bluestone paving on the common echoes Melbourne's famous bluestone paved laneways and further helps to bring the city's public realm into the interior.

The architecture of the development was conceived to enhance the already well-known landmark buildings and form a strong link with Caxton Street. The heritage buildings were re-furbished and new buildings were designed with respect to the site's heritage whilst providing distinctive new homes for prominent commercial, retail and cinema tenants. A strong pedestrian link was sought to connect Caxton Street to the city. Positioning of pedestrian arrival points, cinema entry and supermarket entry activate the external malls and lanes at ground level which are inhabited by retail tenants. These external spaces between buildings were incorporated deliberately to create an inviting retail precinct of shops and open air dining and provide a continuation of the Caxton Street strip shops and restaurants. The commercial component called for a new building which respects and connects to the heritage-listed Police Barracks building. This was achieved in a large, low building with a bridge to the old building on Petrie Terrace. An atrium was introduced to maximise natural light and enhance the quality of the large floor plate. Striking orange and red meeting "pods" were used to give the building prominence at the end of the city reach of the river. The cinema was designed as a beacon for night-time entertainment. It has a faceted façade that follows the outline of the theatres inside as a counterpoint to the traditional forms of the heritage buildings. A large glass foyer takes advantage of city views and provides a visual link between diners in the mall and cinema patrons. Careful consideration of the needs of Barracks patrons, major tenants, stadium access, car parking, and heritage constraints has resulted in a distinctive group of buildings which fit neatly within the scale of the Caxton Street area. The architecture works to present an attractive and inviting new retail and commercial precinct which will positively contribute to its neighbourhood.

Cities are concentrations in space and time, many growing historically around the intersection of major roads, facilitating the development of an urban society, with its functional division of labor, communication with a hinterland, and trade with other cities. The important nodes inside cities have grown around these crossroads, where public spaces and major public institutions cluster, where different paths meet and where the multiple dimensions of public life unfold. Before the rise of the modern technologies in transport and communication, these crossroads were the physical and institutional foci of social, economic and political life, receiving much of the attention and investment that a town could make. Rome, the eternal city at the heart of secular and spiritual empires, standing at spatial and temporal crossroads, displays this better than most cities. After a brief historical visit to the changing faces of Rome's public spaces, as places of power and persuasion, as well as trade and consumption, the chapter will focus on the contemporary public spaces at a wider international context and the challenges they face in the future. Public spaces are a primary component of the urban experience, and as cities have become more important as nodes in the network of globalized economies, their public spaces have found increasing significance. This new attention has brought to surface the tensions between different claims to space, where strong exclusionary forces can be identified in the making and managing of public spaces in cities. This chapter explores these pressures within the framework of the changing nature of cities, and its impact on public spaces, arguing for democratic public spaces that are considered as common goods; accessible places made through inclusive processes. As Virgil had wished in, Romans were to have 'no bounds of empire … Nor term of years to their immortal line'. 1 This sense of limitless time, space, and power was to be reflected in their cities and public spaces, as displayed in the Forum and other public spaces, which accumulated buildings and places of significance, as well as memories and mythologies, through a long history.

This article explores the evolution of retail architecture and shopping culture, focusing on the shift from goal-driven purchasing to window shopping as a modern social activity. Through historical examples from China, Britain, and America, it examines how shop design, particularly the introduction of large glass windows, revolutionized consumer behavior by inviting casual browsing. The discussion traces this transformation from the post-industrial period to the influence of New Consumerism and highlights parallels between commercial advertising and natural behaviors, like animal courtship. Ultimately, it reveals how visual cues in retail spaces have not only enhanced but subtly controlled the shopping experience, balancing attraction with safety considerations.

ABSTRAKSI Penelitian ini akan membahas tentang satu fenomena di pasar modal, dimana menjelang akhir tahun atau tepatnya pada bulan Desember harga saham cenderung naik. Penyebab kenaikan saham ini bisa dari emiten (perusahaan) yang melakukan target penjualan agar pelaporan akhir tahun terlihat bagus. Variabel yang digunakan dalam penelitian ini adalah Residual Absolute yaitu dengan cara membandingkan nilai Residual Absolute perusahaan 10 hari sebelum Event Studies dan 10 hari sesudah Event Studies . Berdasarkan uji hipotesis yang dilakukan terhadap nilai Residual Absolute 10 hari sebelum dan 10 hari sesudah Event Period didapatkan hasil bahwa kenaikan paling signifikan adalah terjadi dibulan Desember yaitu 10 hari sebelum Event Period dengan Mean sebesar 0,018 % perhari. Selain itu hal ini didukung dengan hasil pengujian Wilcoxon Signed Rank yang menunjukan adanya perbedaan Residual Absolute 10 hari sebelum Event Period dan 10 hari setelah Event period. Kata Kunci : Window Dressing, ...

This book explores various aspects relevant to restaurant design, including restaurant management concept, establishment of brand image and connection between different functional areas. Through 100 restaurant design cases, it proves that the secret of a restaurant' success lies in the unique dining experience it offers to customers. It also tells us the stories about the creation process by the designers with different professional and cultural experiences. The principles of restaurant design are a broad concept, which exposes the rules and methods during the course of restaurant design. The designers may rapidly enhance their abilities to control the project, to analyse, and to present abstractly. Comparing with speciied design guide, the principle is more helpful to present concepts, and conduct the creation of divergent thinking. This book includes comprehensive information of the selected cases, including background, design concept, course of realisation, and construction methods, and the panorama rendering is the most recommended. The bird's-eye view of panorama renderings clearly shows the interior space division and linear setting, and under the guidance of arrows views of different areas are directly brought to readers to show the relationship between areas. The book includes: Chapter1 Orientation of Taste and Image, discusses the start point of restaurant design, and how to realise initial judgment through speciied and effective methods. Chapter 2 Cuisine Theme Design, covers restaurant designs involving several main cuisines, and exposes key design details of different cuisine themes through case study. Chapter 3 Entrance Design, discusses how the restaurant image design enhances the taste and competitiveness of the restaurant. Chapter 4 Plane Layout Design, summarises several effective layout design methods with focus on the most important area, the dining area in the restaurant, based on study of successful cases. Chapter 5 Linear Design, discusses several effective methods of interior space organisation, which use horizontal and vertical lines. Chapter 6 Space Layout, proposes several methods for continuing and innovating interior space layout through discussion about some limited forms of restaurant interior. Chapter 7 Interface Design, discusses how to improve visual effect of restaurant interior through the most concise method. Chapter 8 Illumination Design, discusses the role illumination plays in restaurant design and proposes several effective solutions. Chapter 9 Choice of Thematic Decoration Elements, emphasises the aim of restaurant design, namely providing a unique dining experience to the customer, and points out various practicable possibilities through speciic cases.

This study examines how the physical attractiveness of other customers affects consumer emotions and behaviors in the context of human crowding in a fashion store. We propose that consumers' store avoidance behaviors due to human crowding are affected by the physical attractiveness of other customers, and explain the mechanism as pleasure based on the SO -R model. With a 2 (crowding level: high vs low) × 2 (physical attractiveness of other customers: high vs low) ANCOVA of 3D virtual stores, a lab experiment was conducted. Data from a total sample of 137 females was analyzed using SPSS 18.0. Analysis of variance and moderated mediation were performed. Results provide empirical insights about the interactive effect of store crowding and physical attractiveness of other customers on instore customers' avoidance behavior, which is mediated by pleasure. Findings enrich the existing literature on store crowding and provide both theoretical and managerial implications.

ABSTRAKSI Penelitian ini akan membahas tentang satu fenomena di pasar modal, dimana menjelang akhir tahun atau tepatnya pada bulan Desember harga saham cenderung naik. Penyebab kenaikan saham ini bisa dari emiten (perusahaan) yang melakukan target penjualan agar pelaporan akhir tahun terlihat bagus. Variabel yang digunakan dalam penelitian ini adalah Residual Absolute yaitu dengan cara membandingkan nilai Residual Absolute perusahaan 10 hari sebelum Event Studies dan 10 hari sesudah Event Studies . Berdasarkan uji hipotesis yang dilakukan terhadap nilai Residual Absolute 10 hari sebelum dan 10 hari sesudah Event Period didapatkan hasil bahwa kenaikan paling signifikan adalah terjadi dibulan Desember yaitu 10 hari sebelum Event Period dengan Mean sebesar 0,018 % perhari. Selain itu hal ini didukung dengan hasil pengujian Wilcoxon Signed Rank yang menunjukan adanya perbedaan Residual Absolute 10 hari sebelum Event Period dan 10 hari setelah Event period. Kata Kunci : Window Dressing, ...

The China National Arts and Crafts Museum and the China Intangible Cultural Heritage Museum, located in the new cultural quarter at the heart of the Olympic Park, are two facilities combined in one architecture. Marking the northern extension of Beijing's central axis, the location poses a unique yet challenging question to the design: How to effectively merge into the urban linkage by means of architectural form. This article reviews what the rationalist design thinking of von Gerkan, Marg and Partners (gmp) is about and how the architects take urban linkage into the architectural configuration— function, circulation, structure, and enclosure—in a rationalist manner. Such a design has enriched the urban cultural context of the northern extension of Beijing's central axis and sparked the vibrancy of this urban public space.

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China's development during the last several decades has happened at an amazing speed, and public plazas in China have changed considerably. For example, public dancing has become a very popular activity in most public plazas, and many more people than before are using these new plazas. However, some plazas are less popular than others. Therefore it is important to know what are the elements that affect people's use of China's public plazas? In the United States, William H. Whyte's research proposed seven elements in public space that affect people. This study tried to answer the following questions: 1) Do William H. Whyte's seven elements also apply to China? 2) How are urban public plazas used differently in the United States and China?

ABSTRAKSI Penelitian ini akan membahas tentang satu fenomena di pasar modal, dimana menjelang akhir tahun atau tepatnya pada bulan Desember harga saham cenderung naik. Penyebab kenaikan saham ini bisa dari emiten (perusahaan) yang melakukan target penjualan agar pelaporan akhir tahun terlihat bagus. Variabel yang digunakan dalam penelitian ini adalah Residual Absolute yaitu dengan cara membandingkan nilai Residual Absolute perusahaan 10 hari sebelum Event Studies dan 10 hari sesudah Event Studies . Berdasarkan uji hipotesis yang dilakukan terhadap nilai Residual Absolute 10 hari sebelum dan 10 hari sesudah Event Period didapatkan hasil bahwa kenaikan paling signifikan adalah terjadi dibulan Desember yaitu 10 hari sebelum Event Period dengan Mean sebesar 0,018 % perhari. Selain itu hal ini didukung dengan hasil pengujian Wilcoxon Signed Rank yang menunjukan adanya perbedaan Residual Absolute 10 hari sebelum Event Period dan 10 hari setelah Event period. Kata Kunci : Window Dressing, ...

According to Jorion (1997) well publicized financial losses in Orange County and at Barings, Metallgesellschaft, Showa Shell and Daiwa are a major reason why industry groups and regulators advocate the use of value at risk (VaR). Unless monitored on a continuous trade-by-trade basis, fund managers subject to a performance review have an adverse incentive to evade VaR controls by engaging in zero net investment portfolio overlay strategies. These strategies have the unfortunate attribute that they can expose the fund investor to significant downside risk. Weisman (2002) uses the term "informationless investing" to describe this behavior, and argues that these strategies are "peculiar to the asset management industry in general, and the hedge fund industry in particular" and that these strategies "can produce the appearance of return enhancement without necessarily providing any value to an investor." We devise a simple procedure to determine whether a given pattern of trading is consistent with informationless investing and apply it to a unique database of daily transactions and holdings of a set of forty successful Australian equity managers. Contrary to Weisman's conjecture, this behavior does not appear to be widespread. While a minority of managers appear to engage in a pattern of trading consistent with informationless investing, this phenomenon is limited to positions taken in individual securities, and seems to be more closely related to both behavioral patterns of trading and seasonal window dressing, rather than as a specific response to adverse incentives of money managers.

Based on the design practice of Hangzhou civic center, the paper defines the "Urban Megastructure", a new typology for the urban high-rise known as super high-rise block, as well as describes strategies in vertical-scape design. By analyzing Hangzhou civic center's concepts in morphology scale, systematic organization, fire protection systems, and structure design, the paper elaborates on the challenges and opportunities in transferring "Mega-structure" from design to practice. Finally, the paper summarizes the ecological strategies of Hangzhou civic center for day-lighting, water recycling, natural ventilation and landscape integration which provides an effective way for the performance of "Urban Mega-structure".

ABSTRAKSI Penelitian ini akan membahas tentang satu fenomena di pasar modal, dimana menjelang akhir tahun atau tepatnya pada bulan Desember harga saham cenderung naik. Penyebab kenaikan saham ini bisa dari emiten (perusahaan) yang melakukan target penjualan agar pelaporan akhir tahun terlihat bagus. Variabel yang digunakan dalam penelitian ini adalah Residual Absolute yaitu dengan cara membandingkan nilai Residual Absolute perusahaan 10 hari sebelum Event Studies dan 10 hari sesudah Event Studies . Berdasarkan uji hipotesis yang dilakukan terhadap nilai Residual Absolute 10 hari sebelum dan 10 hari sesudah Event Period didapatkan hasil bahwa kenaikan paling signifikan adalah terjadi dibulan Desember yaitu 10 hari sebelum Event Period dengan Mean sebesar 0,018 % perhari. Selain itu hal ini didukung dengan hasil pengujian Wilcoxon Signed Rank yang menunjukan adanya perbedaan Residual Absolute 10 hari sebelum Event Period dan 10 hari setelah Event period. Kata Kunci : Window Dressing, ...

The study examined gender diversity on boards of a sample of 185 companies listed on BSE500 index over a period of six years. It presented a status quo and forecasted future representation of women on corporate boards. The paper also examined gender diversity with specific reference to the type and number of directorships held by women and the women’s share of Board / Committee chairs and memberships. An extensive literature review on how women directors contribute or can contribute towards the success of the organization was also undertaken in order to present a strong case for having a higher representation of women on boards. The relationship between gender diversity on boards and various characteristics of companies such as the sector, size, profits and age was also established. The study found that on an average 40% of the companies had at least one woman on their board, but in all, women on an average accounted for only 5% of the total number of directorships. It also estimate...

ABSTRAKSI Penelitian ini akan membahas tentang satu fenomena di pasar modal, dimana menjelang akhir tahun atau tepatnya pada bulan Desember harga saham cenderung naik. Penyebab kenaikan saham ini bisa dari emiten (perusahaan) yang melakukan target penjualan agar pelaporan akhir tahun terlihat bagus. Variabel yang digunakan dalam penelitian ini adalah Residual Absolute yaitu dengan cara membandingkan nilai Residual Absolute perusahaan 10 hari sebelum Event Studies dan 10 hari sesudah Event Studies . Berdasarkan uji hipotesis yang dilakukan terhadap nilai Residual Absolute 10 hari sebelum dan 10 hari sesudah Event Period didapatkan hasil bahwa kenaikan paling signifikan adalah terjadi dibulan Desember yaitu 10 hari sebelum Event Period dengan Mean sebesar 0,018 % perhari. Selain itu hal ini didukung dengan hasil pengujian Wilcoxon Signed Rank yang menunjukan adanya perbedaan Residual Absolute 10 hari sebelum Event Period dan 10 hari setelah Event period. Kata Kunci : Window Dressing, ...

According to Jorion (1997) well publicized financial losses in Orange County and at Barings, Metallgesellschaft, Showa Shell and Daiwa are a major reason why industry groups and regulators advocate the use of value at risk (VaR). Unless monitored on a continuous trade-by-trade basis, fund managers subject to a performance review have an adverse incentive to evade VaR controls by engaging in zero net investment portfolio overlay strategies. These strategies have the unfortunate attribute that they can expose the fund investor to significant downside risk. Weisman (2002) uses the term "informationless investing" to describe this behavior, and argues that these strategies are "peculiar to the asset management industry in general, and the hedge fund industry in particular" and that these strategies "can produce the appearance of return enhancement without necessarily providing any value to an investor." We devise a simple procedure to determine whether a given pattern of trading is consistent with informationless investing and apply it to a unique database of daily transactions and holdings of a set of forty successful Australian equity managers. Contrary to Weisman's conjecture, this behavior does not appear to be widespread. While a minority of managers appear to engage in a pattern of trading consistent with informationless investing, this phenomenon is limited to positions taken in individual securities, and seems to be more closely related to both behavioral patterns of trading and seasonal window dressing, rather than as a specific response to adverse incentives of money managers.

This paper presents the simulation environment of an RFID enterprise network based on EPCglobal architecture framework. The RFID enterprise network consists of tag/reader simulator, reader management server, identification server, EPC global Network, and application system. We implement two important application simulations of supply chain management: container yard management and warehouse management. Application scenarios are described in a scenario player using action scripts; application clients interact with reader simulator through an event server which also monitors operations of the Application Level Events (ALE) middleware and the EPCIS event repository. Tag data are transmitted to the ALE reader control module and filtered and aggregated by ALE data process module according to the ALE ECSpec, and then reports are generated and submitted to capture applications. Upon receiving ALE reports, capture applications will create relative EPC events that are stored in the EPC Information Service (EPCIS) event repository. User interface of operating the tag/reader simulator, ALE middleware, EPCIS event repository, and application scenarios will be demonstrated.

ABSTRAKSI Penelitian ini akan membahas tentang satu fenomena di pasar modal, dimana menjelang akhir tahun atau tepatnya pada bulan Desember harga saham cenderung naik. Penyebab kenaikan saham ini bisa dari emiten (perusahaan) yang melakukan target penjualan agar pelaporan akhir tahun terlihat bagus. Variabel yang digunakan dalam penelitian ini adalah Residual Absolute yaitu dengan cara membandingkan nilai Residual Absolute perusahaan 10 hari sebelum Event Studies dan 10 hari sesudah Event Studies . Berdasarkan uji hipotesis yang dilakukan terhadap nilai Residual Absolute 10 hari sebelum dan 10 hari sesudah Event Period didapatkan hasil bahwa kenaikan paling signifikan adalah terjadi dibulan Desember yaitu 10 hari sebelum Event Period dengan Mean sebesar 0,018 % perhari. Selain itu hal ini didukung dengan hasil pengujian Wilcoxon Signed Rank yang menunjukan adanya perbedaan Residual Absolute 10 hari sebelum Event Period dan 10 hari setelah Event period. Kata Kunci : Window Dressing, ...

This study examines the motives of Indonesian commercial banks to window-dress their customer deposits at the end of the financial year. Prior studies indicate that one of the motives is to maintain liquidity since an increase amount of customer deposits can result in a decrease to the loan to deposit ratio as well as improve year-end cash balance, indicated by the liquidity reserve requirement ratio. Using the panel data analysis method, this study employed 272 observations of conventional commercial banks in Indonesia from 2009-2011. The empirical results show that liquidity reserve requirement ratio as proxy for short-term banks’ liquidity has negative effects on the level of banks’ window-dressing. However, the results do not support the long-term liquidity motive. In addition, the results indicate that the tendency for banks to practise customer deposits window-dressing is higher among smaller banks than large banks. The results suggest that a bank’s short-term bank liquidity r...

According to Jorion (1997) well publicized financial losses in Orange County and at Barings, Metallgesellschaft, Showa Shell and Daiwa are a major reason why industry groups and regulators advocate the use of value at risk (VaR). Unless monitored on a continuous trade-by-trade basis, fund managers subject to a performance review have an adverse incentive to evade VaR controls by engaging in zero net investment portfolio overlay strategies. These strategies have the unfortunate attribute that they can expose the fund investor to significant downside risk. Weisman (2002) uses the term "informationless investing" to describe this behavior, and argues that these strategies are "peculiar to the asset management industry in general, and the hedge fund industry in particular" and that these strategies "can produce the appearance of return enhancement without necessarily providing any value to an investor." We devise a simple procedure to determine whether a given pattern of trading is consistent with informationless investing and apply it to a unique database of daily transactions and holdings of a set of forty successful Australian equity managers. Contrary to Weisman's conjecture, this behavior does not appear to be widespread. While a minority of managers appear to engage in a pattern of trading consistent with informationless investing, this phenomenon is limited to positions taken in individual securities, and seems to be more closely related to both behavioral patterns of trading and seasonal window dressing, rather than as a specific response to adverse incentives of money managers.

Çalışmada, halka arz öncesi ve sonrası süreçlerinde 37 firmanın mali tablolarından elde edilen 18 finansal oran analiz edilerek benzeşen ve ayrışan finansal karakteristikler belirlenmeye çalışılmıştır. Halka arz öncesine göre finansal oranlarda farklılıklar t-testi ile belirlenmiş, farklılığın en önemli ayrımcılarının aktif devir hızı, maddi duran varlık devir hızı, net işletme sermayesi devir hızı, dönen varlıklar/toplam aktifler ve duran varlıklar/toplam aktifler olduğu logaritmik regresyon yöntemi ile gösterilmiştir. Halka arz olasılıkları bu oranlar üzerinden hesaplanmış, halka arz öncesi ve sonrası yoğunlaşmalar belirlenmiştir. Farklı sektör ve yıllara rağmen yoğunlaşmalar, önemli ölçüde homojen finansal davranışlar olduğunu göstermektedir. Bulgular, halka arz güdülerinden (incentives) büyüme, bilinirliğin artması önermelerini destekler niteliktedir. Kârların halka arzdan sonra düşüşü, makyajlama ihtimalini düşündürmektedir.

This study examines the motives of Indonesian commercial banks to window-dress their customer deposits at the end of the financial year. Prior studies indicate that one of the motives is to maintain liquidity since an increase amount of customer deposits can result in a decrease to the loan to deposit ratio as well as improve year-end cash balance, indicated by the liquidity reserve requirement ratio. Using the panel data analysis method, this study employed 272 observations of conventional commercial banks in Indonesia from 2009-2011. The empirical results show that liquidity reserve requirement ratio as proxy for short-term banks’ liquidity has negative effects on the level of banks’ window-dressing. However, the results do not support the long-term liquidity motive. In addition, the results indicate that the tendency for banks to practise customer deposits window-dressing is higher among smaller banks than large banks. The results suggest that a bank’s short-term bank liquidity r...

The aim of the article is to compare the amount of remuneration expected by employees with the salary determined on the basis of the economic constant of potential growth. Using the theory of human capital, we are able to carry out a research consisting in a combination of remuneration resulting from the minimum wage. To achieve this, an econometric model containing three variables is introduced - the experience factor [Q(T)], the component of maintenance costs [K] and the cost element of education [E]. For the sake of clarity, individual measurement models of human capital are presented along with models of fair remuneration. The obtained results prove that the model of human capital presented in the study can be used to determine the level of fair wage.

Firmalar birçok güdü ve nedenlerle halka açılmakta ancak yaşanan olumsuzluklar sebebiyle veya farklı gerekçelerle halka arzdan çekilmektedirler. Halka arzdan çekilme nedenleri, 1991-2013 yılları arasında Borsa İstanbul hisse piyasasından gönüllü olarak çekilen 40 firmada araştırılmıştır. Bulgularımıza göre; (a) firmaların kriz dönemlerinde çekilme sıklığı artmaktadır (b) tecrübeli firmaların çekilme sonrası yeniden başvurma olasılığı yüksektir (c) başarılı aracı kurumlar, çekilme sonrasında yeniden halka arzı cesaretlendirmektedir. Ayrıca (d) çekilme nedenleri ile firmaların yaşı arasında (e) çekilmeler ile satış yöntemi arasında (f) ihraç nedenleri ile halka arz yöntemi arasında ilişki olduğu belirlenmiştir.

Abstract: This Paper analyze of return with market anomaly in December effect in Indonesia Stock Exchange. Population to be studied is “Indeks Harga Saham Gabungan (IHSG) ” or called ^JKSE. The time of data is monthly from 1998 until 2012. The method of analysis used descriptive statistics like average, mean, median, kurtosis and skewness. In this study we are finding that December is the best month for investor to buy stock in Indonesia Stock Exchange. The average of return in December is 5.21 % the highest return and has lower risk-2.79 % with deviation 4.74%.

The study examined gender diversity on boards of a sample of 185 companies listed on BSE500 index over a period of six years. It presented a status quo and forecasted future representation of women on corporate boards. The paper also examined gender diversity with specific reference to the type and number of directorships held by women and the women’s share of Board / Committee chairs and memberships. An extensive literature review on how women directors contribute or can contribute towards the success of the organization was also undertaken in order to present a strong case for having a higher representation of women on boards. The relationship between gender diversity on boards and various characteristics of companies such as the sector, size, profits and age was also established. The study found that on an average 40% of the companies had at least one woman on their board, but in all, women on an average accounted for only 5% of the total number of directorships. It also estimate...

The study examined gender diversity on boards of a sample of 185 companies listed on BSE500 index over a period of six years. It presented a status quo and forecasted future representation of women on corporate boards. The paper also examined gender diversity with specific reference to the type and number of directorships held by women and the women’s share of Board / Committee chairs and memberships. An extensive literature review on how women directors contribute or can contribute towards the success of the organization was also undertaken in order to present a strong case for having a higher representation of women on boards. The relationship between gender diversity on boards and various characteristics of companies such as the sector, size, profits and age was also established. The study found that on an average 40% of the companies had at least one woman on their board, but in all, women on an average accounted for only 5% of the total number of directorships. It also estimate...

Streets in India have traditionally been the public spaces around which social life has revolved. They constitute the urban public realm where people congregate, celebrate and interact. The hypothesis that forms the basis of this thesis is that there is a need to understand and design these urban streets as living corridors through which one perceives and understands the city, and the places where one has daily social encounters. Using Bangalore as a case study, this thesis analyzes spatial and social forces that shape street experience and culture at the scale of the city, the locality, and the street itself. By performing a reconnaissance study and an analysis of the street patterns in fifteen localities within the city, along with a detailed spatial analysis and interpretation of four different types of streets, I shed new light on the social life of different types of streets, and suggest ways in which the stimuli for these social lives can be understood and used to formulate de...

Day of the week effect phenomenon is one of the most important calendar anomalies that have been observed in many stock markets in all over the world. This specific phenomenon has been observed and studied by many researchers for many years and as a consequence there are a lot of different results. The present paper aims at examining in a theory level the meaning, the boundaries and the effects of this phenomenon. First of all, we make a short introduction about the day of the week effect phenomenon in general. After that, we present two significant issues: on the one hand the distinction between perfect and imperfect markets, on the other hand the analysis of the efficient market hypothesis. Then we analyze some of the most important calendar anomalies, which have been observed in many stock markets in all over the world and its possible explanations. Finally we analyze more analytically, the day of the week effect phenomenon and its possible explanations.

雄安新区作为我国重要的国家级新区， 不仅承载着重要的经济功能， 也承载着未来文化发展风向标的功能。 故而， 雄安新区的文化建设规划设计中， 需要考虑当前文化设施建设之中既继承中国优秀历史文化传统， 又为未来文化发展留有空间和余地的问题。 笔者提出文化建设中需要考虑的 " 文化-时空" 一体化问题，对雄安新区文化建设规划和设计提出一定的思路参考。 通过对文化概念、文化的空间问题、文化的时间问题进一步分析， 厘清文化建设规划设计的着眼点与重点。 本文通过文化理论分析、案例比较、 历史溯源的方式对相关文化建设中需要重点关注的问题进行梳理， 对文化空间的历时性特点、文化时间的空间延展性特点进行阐述， 透析从继承过去到面向未来的文化发展路径的要点问题。笔者提出， 在文化建设之中应当考虑到文化功能设施与当前生产生活区融合的问题， 为未来文化发展留出修改、 新建空间；在整体设计上突出中国优秀传统文化与中国特色社会主义先进文化交相辉映、合理设计，并通过指导当前建筑、装饰风格，摆脱传统现代性设计所带有的旧文化烙印， 走向人从必然世界解放出来的 " 后技术文化" 。 通过提出相关思路，笔者试图阐述一种从时间和空间上统一的文化整体性构建思路， 在这种文化建构思路指导下， 文化应是一种整体的沉浸式体验。

The global pandemic caused by COVID-19 is putting pressure on cities throughout the world to rethink how they should develop and operate. This paper examines how gardens have been and how they should continue to be a significant element within the urban fabric of cities. It discusses the role of gardens today and examines the public health impact of gardens and access to urban green space. The authors support the idea that gardens should be designed in order to create a more multi-sensorial experience so that the health benefits can be most effective. This paper also proposes a broad planning matrix which supports urban planners and designers to integrate gardens as part of their initial building policies and design approach.

More than 20 years have passed since the launch of the Child Friendly Cities Initiative. However, relevant practices in China are still insufficient
and laggard. This article concludes two reasons: 1) children participation in the design process is far insufficient and results in the failure of the expression of core users’ demands; and 2) landscape architects less think of the holism of such children spaces at a city scale with considerations on city’s cultural identity and societal backdrops, and also ignore the influence of such places on children’s development. With these problems in mind, this article proposes that landscape architects can draw inspiration from the Ecological Systems Theory and Public Participation Theory, actively expanding their responsibilities in the establishment of Child Friendly City. Following that, three international case studies, namely Growing Up Boulder Initiative, Play and Informal Recreation Strategy of London, and Green Schoolyard America, are introduced to demonstrate that landscape architects should not just design proposals, but act as coordinators among different parties and leaders of innovative urban space renovation. As
the integrator of the urban spatial framework, landscape architects should go beyond the design of individual playgrounds and focus on improving community environment and the spatial pattern of the whole city, in order to protect child rights and to realize integration and improvement of urban spaces.
KEYWORDS
Child Friendly City; Urban Space; Ecological Systems Theory; Public Participation; Participatory Design; Landscape Architecture; Social Responsibilities

The diagnostic survey conducted in 2001 into the Federal Government public procurement revealed that Nigeria lost several hundred billions of Naira over the last few decades due of flagrant abuse of procedures, lack of transparency and merit in the award of contracts in the public sector. Measures like legislative committees, financial audit, ministerial control, judicial reviews, anticorruption agencies, advisory committees, parliamentary questions and public hearing to ensure accountability in the public sector as in developed countries were adopted yet no tangible result has been achieved. This study investigated accountability in the Nigerian Public Sector. The population of the study is Nigeria public sector and the sample frames was drawn from Ministry of Finance, Presidency, Ministry of Works, and National Assembly. Source of data was primary and were collected through structured questionnaire which was distributed to 100 management staff of the above organizations at random. Data were analyzed using Pearson Product Moment Correlation with the aid of SPSS. The result showed that there is weak accountability in Nigeria due to weak accounting infrastructure, poor regulatory framework and attitude of government officials. It was recommended that the government, professional accounting bodies and citizens should work together to have a meaningful resolution on this issue as a matter of urgency 1.0 Introduction Government exists to serve the needs of the citizens and ensure those needs are provided efficiently and effectively. It accomplishes these goals by providing clear processes and structures for all aspects of executive management (decision-making, strategic alignment, managerial control, supervision and accountability). Governance in both private and public arena has been a hot topic and now hotter due to various recent financial scandals. Citizens and regulators are calling for higher levels of transparency and accountability in all areas of business especially in public service. In a recent study, the World Bank found a significant relationship between good governance and high level of performance (Word Bank 1997). This generated the issue of using appropriate accounting method and today, many countries government are adopting accrual basis of accounting to improve governance and control which is a common practice in the private sector. Accountability is made possible when there is an established clear link between expenditures and performance. Accrual accounting helps agencies focus on outcomes and results rather than budgets and spending. Accountability is a concept in ethics and governance with several meanings and it is often used synonymously with such concepts as responsibility, answerability, blameworthiness, liability, and other terms associated with the expectation of account-giving. It stands out as a cherished goal of every civilized and well