Studien har gjorts för att minska bristen på forskning om vilseledande information via figurer i årsredovisningar och på så vis bidra till diskussionen om hur figurer tillämpas i redovisningen. Syftet med uppsatsen är att förklara hur vilseledande av information via figurer i årsredovisningar påverkas av företagsspecifika egenskaper. Studien har tagit ett positivistiskt perspektiv och tillämpat en deduktiv ansats för att kunna uppfylla studiens syfte. Vidare antas det att företagsledningen agerar opportunistiskt och kommer vilseleda informationen i figurerna som presenteras i årsredovisningarna. Därför bygger den bakomliggande teorin på agentteorin, Positive Accounting Theory och Impression Management. För att skapa hypoteserna har tidigare forsking gällande frivillig redovisning och vilseledande av figurer använts. Den empiriska metod som användes var en dokumentstudie där syftet var att samla in kvantitativa data från årsredovisningar. Studien är gjord på totalt 152 företag som är listade på Stockholmsbörsen och hela 1149 figurer mättes för att upptäcka mängden vilseledande information. Studiens resultat visar att företag som anlitar en revisionsbyrå från Big 4 presenterar färre vilseledande figurer. Dessutom verkar det som att företag som betalar ut en hög ersättning till styrelsemedlemmar och VD redovisar en större andel vilseledande figurer. Studien kan också påvisa att i företag med en större ägarspridning förekommer det färre vilseledande figurer. Avslutningsvis bidrar studien med bevis som indikerar att högre agentkostnader påverkar hur företagsledningen agerar, eftersom en högre ägarspridning leder till mindre vilseledande information via figurer. Där finns även bevis för att företagsledningen använder sig av vilseledande av figurer för att förbättra intrycket av sig själva och på så vis rättfärdiga en hög ersättning. / To reduce the lack of research on graph distortion this study is made to contribute to the discussion about graph practice. The purpose of the thesis is to explain what firm characteristics affect graph distortion in annual reports. In order to fulfil this purpose, a positivistic perspective and a deductive approach was applied. With the assumptions that management act opportunistically and distorts the information disclosed in the graphs presented in the annual reports, Agency Theory, Positive Accounting Theory and Impression Management are used as underlying theories. Further, prior research regarding voluntary corporate disclosure and graph distortion are used in order to derive the hypotheses. The empirical method used has been a document study where the purpose was to collect quantitative data. In total 152 companies listed on the Stockholm Stock Exchange were included in the study and a comprehensive amount of 1149 graphs measured to detect their distortion. The findings of the study show that companies hiring an audit firm from the Big 4 disclose less distorted graphs. In addition, companies that pay a higher compensation to the board members and CEO seem to present more distorted graphs. The study also found that for companies with a more dispersed ownership less graph distortion occurs. However, the findings do not support the view that firm size and debt ratio affect the level of graph distortion within the annual report. Concluding, the study contributes with evidence indication that higher agency costs affect management’s actions regarding graph distortion because a more dispersed ownership leads to less graph distortion. Also there is evidence that managers try to justify high compensation by improving impression of themselves through graph distortion.

In the recent past it has been found that a considerable pressure drop occurred during the extrusion of linear polyethylene in the course of capillary flow. The pressure drop resides within a narrow temperature window of one to two degrees Celsius. In this research the hydrodynamic condition and molecular origin of the extrusion window of linear polymer were investigated further. The advantage of the extrusion window, viz. smooth extrudate with less die swell ratio attained at low extrusion pressure and temperature, has potential in industrial applications. However, the extrusion window, corresponding to linear polyethylene (PE) with relatively low polydispersity (<7), has a narrow window temperature interval, circa 1~2°C, thus it could not be applied to industrial scale processing at the industrial scale. To have a fundamental insight and make the process industrially viable, research in this thesis was devoted to broaden the extrusion window to tolerate the thermal fluctuations in conventional processing. To achieve this goal molecular weight dependence of window temperature and flow criticalities is revealed. The hydrodynamic conditions of the extrusion window observed in a rate-controlled rheometer and stick-slip flow studied in a stress-controlled rheometer could be traced back to the same origin, viz. slip flow arises due to the disentanglement of adsorbed chains on capillary wall from free chains in the bulk. Secondly, a dual window effect was uncovered in the course of capillary flow of a bimodal PE, which is consistent with the window temperature dependence on molecular weight. Moreover, it was found that flow induced orientation within the window effect is even less than that observed in steady state flow at a relatively low shear rate. This implies that in the window region only relaxed free chains are extruded through the capillary die and most of the adsorbed chains, which could be disengaged from the entangled melt, remain sticking to the inner capillary wall. This observation is consistent with the hydrodynamic origin of high-surface-energy-die slip flow. Finally, a unimodal linear PE with extremely broad molecular weight distribution, i.e. polydispersity (PDI) is 27, showed a broad window effect, circa 8°C, at an appropriate apparent shear rate. The molecular origin of such a broad window effect is due to its broad molecular weight distribution. These results have further implications for energy efficient processing.

This thesis deals with the manipulation of history in the historical film trilogy Dny zrady, Sokolovo and Osvobození Prahy, directed by Otakar Vávra. This thesis tries to define, on the basis of a comparation of historiographical works of the communist and modern historiography, the amount of historical distortion presented in these films. The normalization regime endeavoured to revise the historical knowledge of the second half of the 60s and to resume the tendencies of the communist regime of the late 40s and 50s and attempted to create a myth of perception of mordern national history, in which the positive influence of the Communist Party of Czechoslovakia in the 30s and 40s was emphasized. Moreover, this myth of the perception of history aimed to discredite figures that were unwanted by the regime and to emphasize friendship with the Soviet Union. Films and tv-series were an appropriate tool to form the perception of history among the people.

Friction Stir Welding (FSW) was used to perform Bead on Plate (BOP) welds on 6061-T6511 aluminum extrusions. Using a DOE approach, tool rotation speed, clamp spacing, and clamping force were altered to ascertain their effects on distortion in the welded panels. Mechanical forces were monitored during the weld process. Both linear and out of plane distortion were measured on the welded extrusions. The Vickers hardness of the weld nugget was measured. The effect of each parameter on weld distortion was discovered and the mechanism of this link was suggested.

KwaZulu-Natal has been ranked as having the fourth highest incidence of transmitted Multiple Drug Resistant-Tuberculosis (MDR-TB) in sub-Saharan Africa. Substantial literature exists indicating the permanent damage that MDR-TB medication has on hearing abilities. The purpose of this study was to describe the hearing function of adults on long term MDR-TB treatment from Murchison Hospital MDR-TB unit in the Ugu District in rural KwaZulu-Natal. The primary aim of the study was to review the possible changes in hearing function in a group of adults on long-term treatment for MDR-TB. Secondly, the study aimed to estimate the number of adults who may present with changes following MDR-TB treatment and establish if relationships exist between the audiological findings and factors such as age and gender. The design of the study was a retrospective comparative data review of 68 patient records, all of which underwent audiological investigations from the start of MDR-TB treatment over a five-month period. The study made use of descriptive and inferential statistics to analyse the data. Specific inferential statistical analysis included analysis of covariance as well as regression analysis. Results from the study showed changes in hearing function in Distortion Product Otoacoustic Emissions (DPOAEs) and Pure Tone Audiometry (PTA) results at all five audiological sessions and across a range of frequencies. 84% of the total sample presented with overall refer readings for DPOAEs and 98.53% of the group of adults presented with criteria indicative of ototoxic hearing loss, specifically a bilateral mild-profound sloping SNHL on clinical PTA results. In the total sample of patient records reviewed in this study, all 68 records showed a change in hearing function, be that changes in DPOAE function and/or changes in PTA thresholds, following long-term treatment for MDR-TB. Variations in the effects of gender and ear difference were minimal and non-significant in all results. Similar presentation, to ototoxic hearing loss, of other degenerative conditions exists; however these conditions were accounted for as exclusion criteria in this study. Therefore the only remaining cause of possible hearing deficit was that of ototoxicity. The study provided valuable data regarding hearing function in a population of adults on long-term MDR-TB treatment in South Africa. Furthermore, the study has highlighted the need for the establishment of standardised audiological monitoring programmes sensitive to ototoxic hearing loss, within the South African context where the incidence of Tuberculosis (TB) and MDR-TB is reportedly high.

A distorção em tratamento térmico é a maior causa dos problemas na indústria. Existem vários parâmetros que compõem esse fenômeno. Com o avanço da tecnologia, a medição de algumas variáveis intrínsecas ao fenômeno da distorção se tornou possível, auxiliando no melhor conhecimento do processo o que resulta na diminuição do retrabalho e sucata na indústria. A concretização de melhoria em processos produtivos já é uma realidade; que se tornou possível com a diminuição dos limites de padronização e com processos de produção bem definidos e simplificados. Estudos localizados em determinados produtos específicos, bem como os seus meios de resfriamentos estão em constante evolução, tornando possível a troca de informação e tecnologia, auxiliando na diminuição dos desperdícios e contribuindo para a mitigação dos impactos ambientais. Esse trabalho visa estudar as distorções produzidas em aços AISI 5160 e AISI 6150, com corpos de prova sensíveis a distorção, variando alguns fatores como, mudança em três níveis de temperatura e em três níveis de agitação em óleo mineral convencional; os quais fazem parte do processo produtivo na indústria. Variando as temperaturas do meio de resfriamento e a agitação do banho, é possível determinar com o auxílio estatístico, metalográfico, das curvas de resfriamento e das curvas das taxas de resfriamento quais são as variáveis que tem influência na distorção. Esses resultados mostraram que a agitação e a temperatura do meio líquido de resfriamento são parâmetros imprescindíveis de controle para uma uniformidade da têmpera para a obtenção das características desejáveis. / The heat treatment distortion is the biggest cause of problems at companies. There are many parameters which cause this phenomenon. Studies in specific products, as well as in the quenchants are always progressing what became possible the dissemination of information and also the technology, helping to decreasing of waste and to improve environment. With the technology improvement, distortion phenomenon has become well known, resulting in better control of variables decreasing scrap metal and rework. However, this subject still needs to be investigated. In his context, this work studies the distortion phenomenon in two different steels (AISI 5160 and AISI 6150) under variable conditions of the cooling. Mineral oil quenchant in three bath temperatures and three agitation levels were used in this work. Changing those parameters it was possible to determinate which conditions would promote worst results in terms of distortion. Statistics studies, cooling curves analysis and metallographic observation offered support for the obtained conclusion.

L'audiométrie tonale liminaire est l'outil de référence pour évaluer le fonctionnement auditif, mais c'est un outil subjectif qui mesure des élévations de seuils témoignant de dégâts irréversibles sur le système auditif. La mesure des produits de distorsions acoustiques (PDAs), reflet du fonctionnement cochléaire, permet de dépister précocement des altérations de l'oreille interne causées par le bruit ou certains solvants ototoxiques. A partir d'un paradigme de mesure basé sur un enregistrement continu du PDA cubique (2f1-f2) et une stimulation controlatérale, nous avons pu expliquer, chez le rat, les effets pharmacologiques du toluène. Ce solvant aromatique agirait en particulier sur les centres nerveux impliqués dans le réflexe de protection acoustique de l'oreille moyenne. Devant les résultats obtenus chez l'animal, un prototype d'appareil adapté à l'homme a été mis au point, baptisé EchoScan. L'EchoScan a été testé sur 50 volontaires sains normo-entendant lors d'un premier protocole de recherche clinique pour vérifier la reproductibilité des mesures. Un second protocole a ensuite été conduit pour tester l'outil chez des salariés en entreprise, selon plusieurs conditions d'exposition : témoins non exposés, salariés exposés au bruit, exposés aux solvants, exposés au bruit et aux solvants. Les résultats des deux premières conditions sont présentés dans ce mémoire. Ils confirment la pertinence de la mesure du seuil du réflexe de l'oreille moyenne pour évaluer les effets de l'exposition au bruit. Les résultats des sujets exposés aux solvants évalueront la sensibilité de l'EchoScan dans la détection, voir la caractérisation des effets pharmacologiques de substances chimiques (inclusions en cours). Si l'avenir de l'EchoScan apparaît prometteur en médecine du travail, d'autres applications sont envisagées, comme l'étude des effets pharmacologiques des anesthésiques sur le réflexe de l'oreille moyenne / The pure-tone audiometry is a reference tool to assess auditory function but it is able to measure only threshold elevations showing irreversible damages. Measurement of distortion products oto-acoustic emissions (DPOAEs), reflecting the cochlear function, allows early detection of alterations in the inner ear caused by noise or some ototoxic solvents. From paradigm based on a continuous record of cubic DPOAEs (2f1-f2) and a contralateral stimulation triggering the middle-ear reflex, we could explain, in rats, the pharmacological effects of toluene. This aromatic solvent can act on the centers involved in the middle-ear acoustic protection reflex. With the results obtained in animals, a device adapted to humans has been developed, called EchoScan. The EchoScan was tested on 50 healthy volunteers with normal hearing in a first clinical research protocol to verify in particular the reproducibility of its measurements. A second research protocol was then conducted to test this tool among company employees, according to several exposure conditions: unexposed controls, workers exposed to noise, exposed to solvents, exposed to noise and solvents. The results of the first two conditions are presented in this thesis. They confirm the relevance of the measurement of the middle ear reflex threshold in assessing the effects of noise exposure. The results of subjects exposed to solvents will further evaluate the sensitivity of EchoScan in detection of the pharmacological effects, and even in the characterization of chemical substances exposure (in progress). In the future, EchoScan should be particularly promising in occupational medicine, but other applications are already considered, such as the study of pharmacological effects of anesthetics on the middle ear reflex

This thesis presents a new DC/AC inverter circuit which is based on a switched-capacitor circuit topology with reduced components (power switch and capacitor) count for low power applications. The proposed circuit has distinct features of both voltage boost-up and near sinusoidal (multi-level/staircase) AC output voltage. The main idea is to utilise a simple circuit technique called resonant-based Double Switch Single Capacitor Switched-Capacitor (DSSC SCC) with variable duty cycle Pulse Width Modulation (PWM) control technique in such a way that multi-level voltage can be realised across a capacitor. In order to show the superiority of the applied technique, comparisons with other techniques/circuits configurations are presented. The circuit technique can significantly reduce the number of multiple stages of switched-capacitor circuit cells of the recent switched-capacitor multi-level inverter topology. The proposed inverter (with integrated DSSC SCC technique) can generate a line-frequency with 13-levels near sinusoidal AC output voltage with low total harmonics distortion. The output voltage can be achieved with the least number of components use and only a single DC source is used as an input. The proposed inverter topology is also reviewed against other inverter-based switched-capacitor circuit topology and the well-known multi-level inverter topology. The proposed inverter has shown a tremendous reduction in the total harmonics distortion and circuit component count in comparison with the recent Switched-Capacitor Boost multi-level inverter and the classical Cascaded H-Bridge multi-level inverter. Mathematical analysis shows the design of the proposed inverter and PSPICE simulation result to verify the design is also presented. The practical experiment implementation of the proposed system is presented and proves the correct operation of the proposed inverter topology by showing consistency between simulation results and practical results.

Made available in DSpace on 2016-04-28T14:16:19Z (GMT). No. of bitstreams: 1 Vagner Rodrigues de Moraes.pdf: 3264561 bytes, checksum: c94e1e1b101048a8bbd1c6e85a879f95 (MD5) Previous issue date: 2014-03-26 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The study of the distortions created to represent three-dimensional figures in two-dimensional planes, as in paintings and frescoes, brought up the issue of how such distortions could be reduced from the optical, geometric and physiological points of view. Focusing on perspective as studied during the Renaissance by Piero della Francesca (c.1420 - 1492), this research aims to understand what the author meant by distortion and how he had solved it. Piero della Francesca was a painter and also an art theorist, who promoted changing in aesthetic principles. Besides, he conducted research on pictorial, geometric and architectural issues. Of all the treatises he had wrote, only three are conserved, on perspective (De Prospectiva Pingendi), on geometry (Libellus of Quinque Corporibus Regullaribus) and on arithmetic (Trattado d'Abaco). To achieve such responses we have used as documents, the critical edition made from Nicco-Fasola of De Prospectiva Pingendi and, as a secondary bibliography, books and articles about the society in which such theory was inserted, on the writings of optical and art developed in the fifteenth century, that Piero della Francesca, most likely, had accessed / O estudo sobre as distorções criadas ao se tentar representar figuras tridimensionais em planos bidimensionais, como em quadros e afrescos, trouxe a problemática de como se poderiam reduzir tais distorções do ponto de vista óptico, geométrico e fisiológico. Olhando para a perspectiva estudada durante o Renascimento por Piero della Francesca (c.1420 1492), pretendeu-se entender o que este autor compreendia por distorção e como a solucionou. Piero della Francesca foi pintor e destacou-se por apresentar uma postura revolucionária quanto aos princípios estéticos. Realizou investigações sobre questões pictóricas, geométricas e arquitetônicas. Dos tratados que escreveu, conservam-se apenas três, sobre perspectiva (De Prospectiva Pingendi), geometria (Libellus de Quinque Corporibus Regullaribus) e aritmética (Trattado d Abaco). Para alcançar as respostas à problemática citada no primeiro parágrafo foram usados como documentos a edição crítica aos cuidados de Nicco-Fasola de De Prospectiva Pingendi e, como bibliografia secundária, livros e artigos sobre a sociedade em que tal teoria estava inserida, sobre os escritos de óptica e de arte desenvolvidos e estudados no século XV, aos quais Piero della Francesca, muito provavelmente, teve acesso

CoordenaÃÃo de AperfeiÃoamento de Pessoal de NÃvel Superior / Visando superar os desafios inerentes à conversÃo de energia elÃtrica em sistemas de alta potÃncia, minimizando as perdas e melhorando a qualidade da energia processada, este tra-balho tem por objetivo analisar e implementar uma tÃcnica de modulaÃÃo para ser aplicada nas duas topologias de inversores multinÃveis mais disseminadas - com neutro grampeado (NPC), e com capacitor flutuante (FC) - a fim de reduzir os esforÃos nos semicondutores, bem como melhorar o Ãndice de distorÃÃo harmÃnica da tensÃo de saÃda. Ao longo do trabalho foi evidenciada a necessidade da digitalizaÃÃo da tÃcnica proposta, visto que o desenvolvimento analÃgico da mesma acarretaria em um circuito complexo e de baixa confiabilidade. Dessa forma, escolheu-se como plataforma digital um FPGA, devido à sua facilidade de programa-ÃÃo e reconfiguraÃÃo, alÃm da alta velocidade e quantidade de pinos de entrada e saÃda. AlÃm da tÃcnica proposta, foram tambÃm desenvolvidas outras modulaÃÃes para fins de compara-ÃÃo, apresentando os padrÃes de chaveamento para cada uma delas, bem como o comporta-mento da corrente atravÃs dos semicondutores em cada perÃodo de chaveamento. Foi tambÃm realizada a anÃlise teÃrica das topologias e suas respectivas etapas de operaÃÃo, caracterÃsticas e levantamento das equaÃÃes que ditam a anÃlise das perdas para as diferentes situaÃÃes de tÃcnicas aplicadas a cada uma das estruturas. O desenvolvimento digital das tÃcnicas mostrou-se correta atravÃs da anÃlise das formas-de-onda colhidas por meio de um circuito digital-analÃgico. AlÃm disso, a comparaÃÃo da aplicaÃÃo dessas modulaÃÃes em inversores a trÃs nÃveis NPC e FC de 6 kW mostrou-se favorÃvel à tÃcnica proposta em termos de eficiÃncia e reduÃÃo da distorÃÃo harmÃnica em ambas as topologias, comprovando sua utilidade em con-versores multinÃveis de alta potÃncia. Por fim, foi apresentado o desenvolvimento da tÃcnica proposta em inversores com mais de trÃs nÃveis, onde se pode comprovar sua eficiente aplica-ÃÃo para tais fins, bem como sua expansibilidade para inversores de n nÃveis. / In order to overcome the challenge of processing electric energy in high power systems with minimal losses and high energy quality, this work presents the implementation and anal-ysis of a modulation technique applicable on both most well-known multilevel inverter struc-tures - neutral point-clamped (NPC), and flying capacitors (FC) - to reduce the stresses across the semiconductors devices, and to improve the total harmonic distortion of the output volt-age. Throughout the work, the necessity to digitalize the proposed technique has been evi-denced due to the high complexity and low reliability inherent to the analogical approach. Thus, the digital controller FPGA has been chosen, as it is easy to program and reconfigure, works at high speed, and has a lot of input and output pins. Additionally, other modulation techniques were also implemented to compare their performance with the proposed one, pre-senting the switching patterns and the behavior of the electrical currents through the semicon-ductors for each modulation. A theoretical analysis was also performed for both topologies and their respective operation principle, characteristics, and equations used on the losses anal-ysis for the different combinations of modulation applied to each structure. Finally, the digital development of the various techniques has proved to be correct by observing the waveforms obtained through the digital/analogical circuit. Besides, the comparison of the modulation techniques on 6 kW NPC and FC three-level prototype inverters proved to be favorable to the proposed technique in terms of efficiency and total harmonic distortion reduction on both topologies, confirming its usefulness on high power multilevel converters. At last, it was pre-sented the application of the proposed modulation technique to inverters with more than three levels, where it was observed its eligibility for n-levels topologies.