Despite countless efforts to elucidate market participants" understanding of the implications of earnings quality, empirical accounting research has rendered two distinct perspectives. The first perspective considers market participants naïve users of accounting information who fail to grasp the implications of earnings quality resulting in temporary security mispricing. The second perspective suggests that market participants scrutinize earnings reports carefully and subsequently discern and price the quality of earnings. The purpose of my research is to help clarify the ambiguity surrounding market participants" pricing of earnings quality using one clearly observable indicator of low-quality earnings, accounting restatements. This study examines the effect pre-restatement earnings quality has on short-window returns and analyst forecast revisions and dispersion following restatement announcements using a cross-section of 719 publicly traded firms that announced restatements between 1997 and 2004. Accrual and book-tax difference metrics are used to proxy for earnings quality. The metrics are examined separately and collectively to ascertain their individual and incremental effects in modeling the market reaction. Further analyses investigate the effects that various levels of investor sophistication have on the market reaction. Results indicate that the market reaction to restatement announcements is significantly influenced by pre-restatement earnings quality. Specifically, both the accrual and book-tax difference measures of earnings quality are significantly and negatively related to the market reaction. Further analysis indicates the predictive power of the model is improved by including both the accrual and book-tax difference proxies. This finding suggests the information in book-tax differences may provide market participants with signals from which to assess earnings quality that are distinct from those contained in accruals. Basic results for analyst forecast dispersion and revisions are not conclusive. Results of the interactions between each earnings quality proxy and level of investor sophistication are significant only for the accrual based measure of earnings quality. This suggests that sophisticated investors are more attuned to the implication of accrual based measures of earnings quality than book-tax difference measures. / Ph. D.

This thesis provides the first account of complaint in Older Scots literature. It argues for the coherent development of a distinctively Scottish complaining voice across the fifteenth century, characterised by an interest in the relationship between amatory and ethical concerns, between stasis and narrative movement, and between male and female voices. Chapter 1 examines the literary contexts of Older Scots complaint, and identifies three paradigmatic texts for the Scottish complaint tradition: Ovid’s Heroides; Boethius’s De Consolatione Philosophiae; and Alan of Lille’s De Planctu Naturae. Chapter 2 concentrates on the complaints in Oxford, Bodleian Library MS Arch. Selden. B. 24 (c. 1489-c. 1513). It considers afresh the Scottish reception of Lydgate’s Complaint of the Black Knight and Chaucer’s Anelida and Arcite, and also offers original readings of three Scottish complaints preserved uniquely in this manuscript: the Lay of Sorrow, the Lufaris Complaynt, and the Quare of Jelusy. Chapter 3 focuses on the relationship between complaint and narrative, arguing that the complaints included in the Buik of Alexander (c. 1438), Lancelot of the Laik (c. 1460), Hary’s Wallace (c. 1476-8), and The Buik of King Alexander the Conquerour (c. 1460-99) act as catalysts for narrative movement and subvert the complaint’s traditional identity as a static form. Chapter 4 is a study of complaint in Robert Henryson’s three major works: the Morall Fabillis (c. 1480s); the Testament of Cresseid (c. 1480-92); and Orpheus and Eurydice (c. 1490-2), and argues that Henryson consistently connects the complaint form with the concept of self-knowledge as part of wider discourses on effective governance. Chapter 5 presents the evidence that a text’s identity as a complaint influenced its presentation in both manuscript and print witnesses. The witnesses under discussion date predominantly from the sixteenth century; the chapter thus also uses them to explore the complaints’ later reception history.

Paper represents the research of influence of advertising and its results. The research was conducted in two stages: an experiment to evaluate influence of advertising, trademark, and other factors on the choice of books, and a research to interpret the obtained data – influence of advertising was interpreted in the context of respondents’ experience, system of influence of advertising in book market was established, factors differentiating influence of advertising were singled out. The research also analyses theories of advertising influence and estimates the relation between advertising and book business. Theories of the influence of advertising fall into four groups. From theories of market response that bring no transitional effects it is proceeded to theories of persuasion. The relation of advertising and individual experience, and advertising and information was looked into in the framework of publicity and experience. In the second part, book advertising theory was analysed, preceding scientific research and approach to advertising in scientific research of publishing sector were studied, and market research conducted in various countries were analysed to estimate the relation between advertising and book business. Theoretical part of the investigation addresses traits of book market that shape communication of advertising, and subjects of book advertising are estimated from the point of view of influence. / Disertacijoje nagrinėjama reklamos ir knygų verslo sąveika, nustatomi knygų reklamos poveikio vartotojui būdai, išskiriami poveikį diferencijuojantys faktoriai. Išnagrinėjus reklamos poveikio teorijas, nustatomi bendrieji reklamos poveikio principai. Reklamos poveikio teorijos suskirstytos į keturias teorijų grupes, – nuo rinkos atsako teorijų, kurios neturi pereinamųjų efektų, pereinama prie įtikinimo teorijų, kurių ribose ilgą laiką plėtotos racionalaus poveikio teorijos buvo peržiūrėtos emocinio poveikio aspektu. Populiarinimo ir patirties teorijų ribose apsvarstytas reklamos ir informacijos, reklamos ir individo patirties santykis. Siekiant įvertinti reklamos ir knygų verslo sąveiką, analizuota knygų reklamos teorija, nagrinėti mokslo darbai, tyrę knygų reklamos ir rinkodaros klausimus, rinkos tyrimai. Teoriniame tyrime svarstomi knygų rinkos bruožai, formuojantys reklamos komunikaciją, poveikio aspektu nagrinėjami knygų reklamos objektai. Reklamos poveikio tyrimas buvo vykdomas dviem etapais, – pirmajame etape atliktas eksperimentas, kurio metu buvo vertinama reklamos, prekės ženklo ir kitų faktorių įtaka knygų pasirinkimui; antrajame etape atliktas tyrimas gautiems duomenims paaiškinti – reklamos poveikis išnagrinėtas individo patirties kontekste, nustatyta reklamos poveikio sistema knygų rinkoje, išskirti reklamos poveikį diferencijuojantys veiksniai.

Disertacijoje nagrinėjama reklamos ir knygų verslo sąveika, nustatomi knygų reklamos poveikio vartotojui būdai, išskiriami poveikį diferencijuojantys faktoriai. Išnagrinėjus reklamos poveikio teorijas, nustatomi bendrieji reklamos poveikio principai. Reklamos poveikio teorijos suskirstytos į keturias teorijų grupes, – nuo rinkos atsako teorijų, kurios neturi pereinamųjų efektų, pereinama prie įtikinimo teorijų, kurių ribose ilgą laiką plėtotos racionalaus poveikio teorijos buvo peržiūrėtos emocinio poveikio aspektu. Populiarinimo ir patirties teorijų ribose apsvarstytas reklamos ir informacijos, reklamos ir individo patirties santykis. Siekiant įvertinti reklamos ir knygų verslo sąveiką, analizuota knygų reklamos teorija, nagrinėti mokslo darbai, tyrę knygų reklamos ir rinkodaros klausimus, rinkos tyrimai. Tyrime svarstomi knygų rinkos bruožai, formuojantys reklamos komunikaciją, poveikio aspektu nagrinėjami knygų reklamos objektai. Reklamos poveikio tyrimas buvo vykdomas dviem etapais, – pirmajame etape atliktas eksperimentas, kurio metu buvo vertinama reklamos, prekės ženklo ir kitų faktorių įtaka knygų pasirinkimui; antrajame etape atliktas tyrimas gautiems duomenims paaiškinti – reklamos poveikis išnagrinėtas individo patirties kontekste, nustatyta reklamos poveikio sistema knygų rinkoje, išskirti reklamos poveikį diferencijuojantys veiksniai. / Paper represents the research of influence of advertising and its results. The research was conducted in two stages: an experiment to evaluate influence of advertising, trademark, and other factors on the choice of books, and a research to interpret the obtained data – influence of advertising was interpreted in the context of respondents’ experience, system of influence of advertising in book market was established, factors differentiating influence of advertising were singled out. The research also analyses theories of advertising influence and estimates the relation between advertising and book business. Theories of the influence of advertising fall into four groups. From theories of market response that bring no transitional effects it is proceeded to theories of persuasion. The relation of advertising and individual experience, and advertising and information was looked into in the framework of publicity and experience. In the second part, book advertising theory was analysed, preceding scientific research and approach to advertising in scientific research of publishing sector were studied, and market research conducted in various countries were analysed to estimate the relation between advertising and book business. Theoretical part of the investigation addresses traits of book market that shape communication of advertising, and subjects of book advertising are estimated from the point of view of influence.

The aim of this study has been to investigate how the death of a close relative is described in pictures and texts through the eyes of a child character in three picture books. The analysis has also considered how the child character copes with the tragedy and how he or she finds support in the grief process. The books analysed here are Resan till Ugri-La-Brek (1987), Farväl, Rune (1986), and Jättebra Olga! (2010). Since these are works of fiction, this study does not assume that they are an accurate reflection of reality, but the way the child characters act and cope with their grief has been compared with the findings of empirical research on how children react in real situations. The material has been examined by means of a qualitative literary analysis comparing the books according to the research questions. The study finds that the child characters receive evasive explanations from people around them concerning what death means, for instance that the person is sleeping. A common reaction among the children is to deny what has happened. To find the way out of the grief, the child characters begin by looking for answers to their questions about death, and by thinking of memories of the dead person. According to empirical research, abstract explanations of death should be avoided for children in grief, since this can cause confusion. Everyone will be affected by grief some time during life, and children can ask questions about this uncertain subject. Another aim here has therefore been to consider any possible benefits the books may have for practical application in the classroom when discussing these matters.

No description available.

Os livros digitais interativos sao presencas cada vez mais constantes no cotidiano das criancas. Diante desta tendencia, esta dissertacao tem como objetivo analisar a nova forma de apresentacao das historias infantis nos tablets, um suporte midiatico que completa em 2014 quatro anos de existencia. A pesquisa compreende o contexto historico das plataformas de leitura, as origens dos recursos interativos ainda em papel, as funcionalidades presentes nos livros digitais ampliados, tambem conhecidos como enhanced e-books, suas caracteristicas, seu processo de producao, as mudancas provocadas na narrativa e uma analise de tres casos para compreensao mais aprofundada do funcionamento do livro no tablet \"A Menina do Narizinho Arrebitado\", \"Quem Soltou o Pum?\" e \"Dans Mon Reve\". Esta dissertacao oferece um breve panorama dos livros digitais interativos para as criancas, que nao elimina o livro impresso, como se chegou a cogitar no inicio, mas oferece uma nova experiencia de leitura multimidia, sem deixar sua essencia de lado: a de continuar sendo um livro. / The interactive digital books are constantly increasing presence in childrens quotidian. In the face of this trend, this thesis aims to analyze the new way of presenting childrens stories in tablets, a media support that completes in 2014 four years old. The research comprises the historical context of reading platforms; the origins of the interactive features still on paper; the features present in extended digital books, also known as enhanced e-books; its characteristics; production process; the changes induced in the narrative; and an analysis of three cases for further understanding of the functioning of the book in the tablet \"A Menina do Narizinho Arrebitado\", \"Quem Soltou o Pum?\" e \"Dans Mon Reve\". This dissertation provides a brief overview of interactive digital books for children, which does not eliminate the printed book, as it was considered at first, but offers a new multimedia reading experience, without leaving aside their essence: to remain a book.

Os livros digitais estão trazendo mudanças ao mercado editorial, ao circuito do livro e à edição em si. Novos protagonistas entram em cena e o editor de livros, que ganhou destaque a partir do século XIX, vê sua função desafiada. O objetivo desta pesquisa é estudar o papel do editor de livros. Para isso, apresenta o conceito de livro ao longo da história e a sua função na sociedade. Procura demarcar os contornos do livro de história e fornece uma dimensão geral do mercado de livros no Brasil e no mundo. O trabalho de campo consiste em entrevistas não diretivas com 12 profissionais do livro brasileiros e estrangeiros. As conclusões indicam que estamos vivendo na era do incunábulo digital, em que há alguns experimentos, mas ainda pouca certeza de como será o livro do futuro / Digital books are bringing changes to the publishing marketplace, to the book circuit and to publishing itself. New leading actors are entering the scene, and the publisher, who became preeminent as of the 19th century, faces a challenge to his role. The objective of this research is to study the book publisher\'s role. To this end, it presents the conception of a book along history and its role in society. It makes an attempt to define the contours of the History book and provides a general dimension of the book market in Brazil and in the world. The field work consists of non-oriented interviews with 12 Brazilian and foreign book professionals. The conclusions show that we are currently living in the era of the digital incunables, in which there are some experiments but little certainty as to how the book of the future will be.

by Wai-kong Fung. / Thesis (M.Ph.)--Chinese University of Hong Kong, 1988. / Bibliography: leaves 136-140.

A presente pesquisa tem como tema os livros escolares diferenciados produzidos para as escolas indígenas brasileiras, entre os anos de 1944 e 2015. A metodologia utilizada consistiu no levantamento dos materiais didáticos em acervos de bibliotecas, laboratórios de pesquisas, organizações não governamentais. Os livros identificados foram classificados, considerando as instituições envolvidas na produção, o ano de publicação, o gênero e a disciplina. Para melhor entendimento dessa produção, foi realizada pesquisa a respeito da história de algumas das instituições responsáveis pela confecção desses materiais. Foram também realizadas entrevistas com professores, pesquisadores e profissionais ligados a diferentes esferas que tivessem envolvimento com a produção das publicações. Foram ainda selecionados alguns para um olhar analítico que favorecesse reconhecer suas especificidades. Com os dados foi possível verificar quais propostas pedagógicas os materiais apresentavam e as mudanças que ocorreram na educação voltada para as populações indígenas através dos livros produzidos nesses setenta e um anos. / The present research has with theme the school books differentiate make for in the school Brazilian indigenous, between years in the 1944 and 2015. The methodologic usable consist in the survey in the didactics material library collections, research laboratories, organizations nor governmental. The books identified went classified, consider the years in the publication, the type and the discipline. For best understanding this production, went carry research the respect in the history in the some in the institutions responsible for confection these materials. Went too carrys interview with teachers, researchs and professions call the different spheres what held involvement with the production in the publications. Went still selected some for the to look analytic what benefit recognize your specificities. With the dices was possible check what arise in to education turned for the populations indigenous across in the books produced in those seventy-one years.