University of Lapland

About: University of Lapland is a education organization based out in Rovaniemi, Finland. It is known for research contribution in the topics: Arctic & Indigenous. The organization has 665 authors who have published 1870 publications receiving 39129 citations. The organization is also known as: University of Rovaniemi & Lapin yliopisto.

How Markets Valuate and Response to IFRS Reconciliations Adjustments in Finland

Abstract: This study focuses on the value relevance and market responses of mandatory transition to International Financial Reporting Standards (IFRS), using samples of Finnish first-time IFRS adopters. The Finnish data is used since prior research findings suggest large differences between Finnish accounting standards (FAS) and IFRS. Some evidence of value relevance is found in IFRS adjustments on earnings but not with IFRS adjustments in shareholders' equity. Furthermore, only minor market responses on stock returns and no excess trading after the release of IFRS reconciliation adjustments are evidenced. This suggests that great deal of IFRS reconciliations, if relevant, were anticipated by investors.

(Re)conceptualizing “Polydrug Use”: Capturing the Complexity of Combining Substances:

Abstract: The use of multiple psychoactive substances is a widespread phenomenon among people who use drugs. Yet the concept of polydrug use is poorly defined in the social sciences. As a result, theoretical...

Adopting Hybrid Integrated Flexible Electronics in Products: Case—Personal Activity Meter

Abstract: In this case study, the possibilities of hybrid integration of printed and flexible electronics in combination with conventional electronic components to create new types of product concepts is demonstrated. The final result is a personal activity meter demonstrator, which is realized by utilizing various flexible electronics manufacturing and integration techniques. Roll-to-roll printing was used to print the electronic backplane as well as co-planar electrochromic (EC) display. A pick-and-place assembled microcontroller unit and accelerometer, together with passive components, provided the brains for the system. Injection molding was then utilized to create a structural electronics system including an EC display. To validate the feasibility and scalability of the processes used, 100 pieces of the personal activity meter were fabricated. Modeling with continuum computational fluid dynamics and numerical heat transfer, using the high-performance finite volume method, showed that high filling pressure and shear-stress are the key factors causing broken devices. The stability of the devices in harsh environmental conditions as well as in bending seem to be slightly improved in the over molded samples.