Texte remanié de : Dissertation : Germanistik : Berlin, Freie Universität : 1984. / Bibliogr. p. 174-189. Index.

De senaste åren har värderingsmetoden värdering till verkligt värde blivit mycket kritiserad. Bland annat anses värderingsmetoden ge allt för stort utrymme för en företagsledning att manipulera de finansiella rapporterna. Uppsatsen behandlar därför hur väl företag följer upplysningskraven som de ska följa när de värderar tillgångar och skulder till verkligt värde enligt den internationella redovisningsstandarden IFRS 13 (International Financial Reporting Standard) samt revisorns uttalande i revisionsberättelsen gällande företagens efterlevnad av upplysningskraven. Detta görs för att studera om upplysningskraven efterföljs och i de fall då företagen inte följer upplysningskraven huruvida revisorn gör ett modifierat uttalande i revisionsberättelsen. Urvalet för studien är samtliga företag noterade på Stockholmsbörsen, Nasdaq OMX Stockholm, inom skogs-, fastighets- och banksektorn år 2012 och år 2013. Data har insamlats genom bearbetning och analyser av respektive företags årsredovisning. Av studien följer att företagen inte efterlever upplysningskraven fullt ut och att respektive företags revisor inte väljer att göra ett modifierat uttalande trots att ISA (International Standards on Auditing) uppmanar till det. Fastighetsbolagen visar högst efterlevnad av upplysningar, därefter kommer skogsbolagen och sist bankerna.

Το ραδιόφωνο είναι από τις πλέον διαδεδομένες μορφές εκπομπής δεδομένων, χρησιμοποιείται δε ακόμα και σήμερα, σε μια εποχή που οι ψηφιακές τηλεπικοινωνίες επεκτείνονται ταχύτατα. Αρχικά επέτρεπε την μετάδοση μόνο ενός καναλιού ήχου, όμως επεκτάθηκε σε στερεοφωνική (δικάναλη) εκπομπή, προσετέθησαν μέθοδοι μετάδοσης ψηφιακών πληροφοριών (RDS/RBDS, DirectBand) για την πληροφόρηση χρηστών αλλά και για μεγαλύτερη ευελιξία των δεκτών. Παράδειγμα του τελευταίου είναι η λειτουργία "AF" (εναλλακτικές συχνότητες, alternative frequencies) η οποία δίνει την δυνατότητα σε ένα δέκτη να μεταπηδήσει σε άλλη συχνότητα στην οποία εκπέμπει ο ίδιος σταθμός αλλά με ισχυρότερο ή καθαρότερο σήμα. Δεδομένου του εύρους των λειτουργιών που χρησιμοποιούνται στις ραδιοφωνικές εκπομπές, είναι πολύ καλή επιλογή για την ανάπτυξη προγραμμάτων που τις εκμεταλλεύονται, από απλές μέχρι περίπλοκες τόσο στο αναλογικό όσο και στο ψηφιακό τμήμα. Για το αναλογικό τμήμα, στο ένα άκρο έχουμε έναν απλό μονοφωνικό δέκτη ενώ στο άλλο άκρο έναν στερεοφωνικό δέκτη ο οποίος μετρώντας την καθαρότητα του λαμβανόμενου σήματος επιλέγει το ποσοστό χρήσης στερεοφωνίας ώστε να επιτύχει συμβιβασμό μεταξύ διαχωρισμού καναλιών (στερεοφωνικής εικόνας) και χαμηλού θορύβου. Στα πλαίσια της παρούσας διπλωματικής, αναπτύχθηκε πρόγραμμα σε γλώσσα C το οποίο εκτελεί λειτουργία δέκτη ραδιοφωνικού σήματος διαμορφωμένου αναλογικά κατά συχνότητα (FM radio). Στον προγραμματισμό χρησιμοποιήθηκαν τεχνικές Software Defined Radio (SDR). Επιπλέον, το πρόγραμμα εκτελεί λήψη ψηφιακού σήματος ραδιοφωνικών πληροφοριών (Radio Broadcast Data System, RBDS/RDS). Στόχος της διπλωματικής είναι η επίδειξη της εφαρμογής τεχνικών SDR στα πλαίσια της υλοποίησης τηλεπικοινωνιακών συστημάτων. Με την αύξηση της ανάγκης της βιομηχανίας αλλά και των χρηστών για ταχύτερη μετάδοση δεδομένων, επήλθε και αύξηση της περιπλοκότητας των μεθόδων διαμόρφωσης στα τηλεπικοινωνιακά συστήματα. Η περιπλοκότητα αυτή απαιτεί χρήση αλγορίθμων που είναι αδύνατη με συστήματα με διακριτά στοιχεία. Μία λύση στο πρόβλημα αυτό είναι η αξιοποίηση σύγχρονων μικροεπεξεργαστών, των οποίων η ισχύς, ειδικά αυτή των εξειδικευμένων σε DSP, έχει γνωρίσει αλματώδη εξέλιξη. Προκειμένου να καταστεί δυνατή η αξιοποίηση του κατάλληλου υλικού για τα τηλεπικοινωνιακά συστήματα, χρειάζεται κατάλληλη μέθοδος προγραμματισμού. Η ιδέα αυτή έχει ήδη χρησιμοποιηθεί σε εμπορικά συστήματα. Ένα παράδειγμα είναι modem κοινής τηλεφωνικής γραμμής (PSTN/POTS) για οικιακούς υπολογιστές που το μεγαλύτερο μέρος της αποδιαμόρφωσης και διαμόρφωσης το εκτελούσε η κεντρική μονάδα επεξεργασίας του υπολογιστή. Συνεπώς, υπάρχουν παραδείγματα εφαρμογής αυτής της τεχνικής με ήδη υπαρκτό υλικό, δεν απαιτείται εξειδικευμένο hardware. Η εξέλιξη της ιδέας και η ευκολότερη πρόσβαση σε υλικό κατάλληλο, οδήγησε στην ανάπτυξη του Software Defined Radio. Software Defined Radio είναι ένα σύστημα ασύρματης τηλέπικοινωνίας (αν και είναι απολύτως εφικτή και η εφαρμογή σε ενσύρματα συστήματα) όπου αλγόριθμοι και μέρη του συστήματος που τυπικά υλοποιούνταν με ηλεκτρονικά στοιχεία (πυκνωτές, αντιστάτες, κ.α.) πραγματοποιούνται με προγράμματα που εκτελούνται σε σύστημα με επεξεργαστή, μικροελεγκτή ή άλλο προγραμματιζόμενο σύστημα. Η ονομασία Software Defined Radio αναφέρεται, επίσης, στο πρόγραμμα που εκτελεί το ανωτέρω σύστημα. Σε αυτά τα προγράμματα, χρησιμοποιούνται κατά κύριο λόγο τεχνικές επεξεργασίας ψηφιακού σήματος (DSP). Ως παράδειγμα προς μελέτη της τεχνικής θα χρησιμοποιήσουμε ένα από τα πλέον γνωστά πρωτόκολλα, το οποίο δεν είναι τετριμμένο και χρησιμοποιείται ευρύτατα και στη σύγχρονη εποχή, το ραδιόφωνο FM. Το πρωτόκολλο FM είναι αρκετά απλό ώστε η ανάλυσή του να είναι προσβάσιμη χωρίς να απαιτεί εξειδικευμένες γνώσεις τηλεπικοινωνιακών συστημάτων, αλλά όχι τετριμμένο, ώστε να αναδεικνύει την χρησιμότητα της τεχνικής SDR. Ένας δεύτερος λόγος για αυτή την επιλογή είναι η ταυτόχρονη εκπομπή ψηφιακής πληροφορίας από τους σταθμούς. Η λήψη αυτών των πληροφοριών με τη χρήση SDR υπογραμμίζει την ευελιξία της τεχνικής, η οποία επιτρέπει τον ταυτόχρονο χειρισμό τόσο των αναλογικών πληροφοριών (ήχου, στη συγκεκριμένη περίπτωση) όσο και των ψηφιακών πληροφοριών (RBDS/RDS) από το ίδιο πρόγραμμα. Στο Κεφάλαιο 1 περιγράφεται η αρχή λειτουργίας της αναλογικής διαμόρφωσης κατά συχνότητα καθώς και η εφαρμογή της στη ραδιοφωνία. Ορίζονται οι σχετικές παράμετροι και καθορίζονται οι τιμές που λαμβάνουν στην κοινή ραδιοφωνία FM. Τέλος, περιγράφεται η μετάδοση ψηφιακών πληροφοριών με το πρωτόκολλο RDS. Στο Κεφάλαιο 2 περιγράφεται η δομή και λειτουργία ενός δέκτη FM με διακριτά στοιχεία. Αναλύεται η αρχή λειτουργίας του δέκτη, ονομάζονται μερικά από τα στοιχεία που χρησιμοποιούνται συνήθως και διαγράφονται βασικές ομοιότητες με τους δέκτες SDR. Στο Κεφάλαιο 3 περιγράφεται η αρχή λειτουργίας του SDR. Δίνονται παραδείγματα υλικού κατάλληλου για SDR και οι δυνατότητες που απαιτούνται. Δίνονται παραδείγματα λογισμικού κατάλληλου για SDR και παραδείγματα εφαρμογών του. Στο Κεφάλαιο 4 αναλύεται το υλικό που χρησιμοποιήθηκε και το πρόγραμμα που αναπτύχθηκε για την αποδιαμόρφωση σήματος FM και αποκωδικοποίηση σήματος RDS. Επίσης περιγράφεται το υλικό που χρησιμοποιήθηκε καθώς και τα κριτήρια επιλογής τους. Ορίζονται οι είσοδοι και έξοδοι του προγράμματος και περιγράφεται η δομή του. Αναλύεται η λειτουργία των επιμέρους στοιχείων του προγράμματος που αναπτύχθηκε και μελετάται η συμπεριφορά τους. Τέλος, αναλύεται η αποδιαμόρφωση και αποκωδικοποίηση του ψηφιακού σήματος (RDS) από το πρόγραμμα. Στα παραρτήματα δίδονται οι συντελεστές των ψηφιακών φίλτρων που χρησιμοποιήθηκαν στην ανάπτυξη του δέκτη, ο πλήρης κώδικας του δέκτη και οδηγίες για την δημιουργία φασματογραφημάτων με το MATLAB. / FM radio is one of the most widespread forms of data transmission, used even today, in an era where digital telecommunications are quickly spreading. Initially, it allowed transmission of only one audio channel, but it was extended to stereo (two channel) transmission, digital information methods of transmission were added (RDS/RBDS, DirectBand) for user information and for greater receiver versatility. One example of the latter is the AF ("alternative frequencies") functionality which allows a receiver to switch over to another frequency, carrying the same radio program but with better reception. Given the great width of functions that are used in radio transmissions, it is a very good choice for developing software that take advantage of them, from simple to complex, both in the analog and digital domain. For the analog domain, on one end, there may be a simple monophonic receiver and on the other end a stereo receiver which, according to the clarity of the received signal, can adjust the level of stereo separation to achieve a preferable compromise between stereo image and low noise audio. For the purposes of this project, a software program was written, in C, which functions as a frequency modulated, analog radio signal receiver (FM radio). Software Defined Radio techniques were used while developing this program. Additionally, the program performs RDS ("radio data system") signal reception. The objective of this project is to demonstrate the use of Software Defined Radio techniques in the development of telecommunication systems. The industry's, and the users', need for faster data transmission, brought an increase in modulation method complexity in telecommunication systems. This complexity requires use of algorithms that is impossible with systems with discrete components. One solution to this problem is via utilization of modern microprocessors, especially those specializing in DSP, the performance of which has increased dramatically. In order to be able to use the appropriate hardware in a telecommunication system using SDR, an appropriate method of programming them is necessary. This idea has been already used in commercial systems. One example are modems for the common copper telephone line (PSTN /POTS) for home computers, where most of the modulation and demodulation was performed by the computers central processor. Therefore, there are examples of applications of this method using common hardware. The evolution of this idea and the easier access to necessary hardware led to the development of Software Defined Radio. Software Defined Radio is a wireless telecommunication system (although a wired system is equally feasible) where algorithms and components that would, typically, be implemented with electronic elements (capacitors, resistors, etc) are realized with a software program running on a system with a microprocessor, microcontroller or other programmable device. The name Software Defined Radio is also used to refer to the program itself. In such a program, DSP techniques are commonly used. As an example for studying this method we are using one of the most widely known protocols, one that is not trivial and is widely used even in modern times, the FM radio. The FM protocol is simple enough so that its analysis is approachable without specialized knowledge of telecommunication systems, but not trivial, so that it demonstrates the usefulness of the SDR method. Another reason for this choice is the simultaneous transmission of digital information from an FM broadcast station. Reception of this signal, by the program, underlines the versatility of SDR, which allows simultaneous handling of both analog (audio, in this case) and digital (RDS) information. The first chapter presents the principle of operation of analog frequency modulation and its application in radio broadcasting. The respective parameters are defined and specific values for common FM radio broadcasting are given. Finally, digital data transmission via the RDS protocol is described. The second chapter presents the structure and functionality of an FM receiver implemented with discrete elements. Its principle of operation is analyzed, some of the more common elements used are named and similarities with SDR receivers are drawn. The third chapter presents the principle of operation of an SDR system. Examples of useful hardware and relevant requirements are given. Finally, examples of suitable software and respective applications are given. The fourth chapter presents an analysis of the hardware that was used and the software program that was developed for the demodulation of the FM signal and decoding of the RDS signal, along with the criteria for choosing them. The program structure is described and its input and output data signal formats are defined. The functionality of each component of the software program is analyzed and its behavior is studied. Finally, the demodulation and decoding process for the RDS signal by the program is analyzed. In the appendixes, the coefficients of the digital filters are listed, along with the full source code for the software program that was developed and, finally, a guide for creating spectral graphs with MATLAB, similar to those in section 4.3.2.

Chronic viral infection is a significant burden on healthcare systems worldwide. Robust anti-viral immune responses are essential for viral clearance. Persistent viruses use a variety of mechanisms to evade immune surveillance including the upregulation of host immunesuppressive factors. Secreted fibrinogen-like protein 2 (FGL2) has been identified as an inhibitory effector molecule in suppressing immune responses in patients with chronic hepatitis C virus (HCV) and hepatitis B virus (HBV) disease. In a murine model of chronic infection caused by Lymphocytic choriomeningitis virus (LCMV) clone 13, we demonstrate that mice deficient in Fgl2 have increased numbers of mature antigen-presenting cells (APC), improved virus-specific cytotoxic T cell immunity and enhanced viral clearance when compared to wild-type mice. These results highlight the importance of the FGL2 inhibitory pathway in immune evasion and provide a rationale to investigate the effects of blocking FGL2 as a novel immune therapeutic in patients suffering from persistent infections.

Chronic viral infection is a significant burden on healthcare systems worldwide. Robust anti-viral immune responses are essential for viral clearance. Persistent viruses use a variety of mechanisms to evade immune surveillance including the upregulation of host immunesuppressive factors. Secreted fibrinogen-like protein 2 (FGL2) has been identified as an inhibitory effector molecule in suppressing immune responses in patients with chronic hepatitis C virus (HCV) and hepatitis B virus (HBV) disease. In a murine model of chronic infection caused by Lymphocytic choriomeningitis virus (LCMV) clone 13, we demonstrate that mice deficient in Fgl2 have increased numbers of mature antigen-presenting cells (APC), improved virus-specific cytotoxic T cell immunity and enhanced viral clearance when compared to wild-type mice. These results highlight the importance of the FGL2 inhibitory pathway in immune evasion and provide a rationale to investigate the effects of blocking FGL2 as a novel immune therapeutic in patients suffering from persistent infections.

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El objetivo principal de este trabajo es mostrar como se puede explicar la evolución cultural en un marco darwinista naturalisticamente aceptable. Para hacer esto, he considerado en primer lugar las principales teorías que se proponen el mismo objetivo: la sociobiología y la memética. En relación a la primera, he mantenido la idea de que los fenómenos culturales dependen a largo plazo de un condicionamiento biológico. En relación a la segunda, he aceptado que existe un sentido en el que la adaptación no es simple incremento de fitness. Mi segundo objetivo es explicar por qué ciertos fenómenos culturales, las maladaptaciones, no son adaptativas como "incremento de fitness", y presentar y aplicar un esquema explicativo que justifique los fenómenos culturales en un nuevo sentido adaptativo. Para articular estas tesis, he utilizado los trabajos de Boyd y Richerson y he introducido la distinción propia entre adaptaciones de primer y de segundo orden. / The main objective of this work is to show how can we explain culture within a general Darwinian, naturalistically acceptable framework. To do so, I first reconsider the two main theories that have been proposed with a similar goal: sociobiology and memetics. Concerning the first one, I preserve the idea that every cultural event depends in the long run on a pure biological conditioning. Regarding the latter, I accept that there is a sense of adaptation different from simple development of fitness. My second task is to explain why certain cultural phenomena, maladaptations, are not adaptive in the "increase of fitness" sense, and present and apply an explanatory scheme that accounts for cultural phenomena in a new adaptative manner. In order to articulate these theses in a new proposal, I make use of some work by Boyd and Richerson and introduce the main distinction between first and second order adaptations.

In Canada, colorectal cancer is the second leading cause of cancer death for both men and women. There are many different factors that contribute to the progression and spread of the disease. However, increasing evidence now suggests that the tumor microenvironment plays a paramount role in these processes. CD26 is a multifunctional, cell-surface glycoprotein that has intrinsic enzyme activity, binds adenosine deaminase and interacts with the extracellular matrix. Through its various functions it serves to constrain cancer progression. For example, it is known to cleave CXCL12, the ligand for CXCR4. The CXCL12:CXCR4 axis is normally involved in cancer metastasis by promoting cancer cell migration, invasion and proliferation. Down-regulation of CD26 is observed in certain cancers - this has been shown in vitro to occur in response to certain soluble mediators. The first part of this study looked at the effects of glucose and its metabolic product lactate on CD26 expression in colorectal carcinoma cells. Our study showed that CD26 expression is lower in cancer cells that are grown in low-glucose, high-lactate conditions, which replicates the situation within a tumor. The second part of this study examined the effect of adenosine, a purine nucleoside, on colorectal carcinoma cells and supportive stromal cells - cancer-associated HS675.T fibroblasts (CAFs) and Met-5a mesothelial cells. Adenosine increased the proliferation of CAFs and increased CXCL12 mRNA in both stromal cell lines. It also increased MMP-13 mRNA in stromal cells as well as colorectal cancer cells, suggesting that adenosine may promote progression and metastasis through various mechanisms. The last section focused on the ability of cellular products and 3-dimensional tissue topology to coordinate and affect the behaviour of the different cell populations. Here we show that secretory products from colorectal cancer cells promote CAF proliferation but inhibit mesothelial cell proliferation, and are also able to modulate MMP-13 expression. Finally, certain responses are enhanced in multicellular spheroids. In conclusion, the tumor microenvironment represents a major consideration in the treatment of solid tumors. Our data suggest that various soluble mediators, such as adenosine, may have therapeutic implications in cancer treatment and might represent novel targets for future research.

This thesis addresses better understandings of the wider systemic factors that support 11- to 13-year-old students in reading. A socio-constructivist paradigm was used to view multiple constructions of realities. Using a socially constructed ontology a mainly qualitative approach was instigated. From five case study New Zealand schools the principals, literacy leaders, teachers, parents and students were interviewed. Additionally, a structured observation schedule was used to observe the teachers during a guided reading lesson. By viewing the phenomenon through a range of participants’ lenses I aimed to portray the richness of the case studies and provide thick descriptions of the phenomenon. The thesis uncovered that the research literature contains few studies of the teaching of reading to children aged 11 to 13. This appears to be because much of the research has been carried out in the UK and USA where children move out of primary (elementary) education at age 11 or younger. This suggests a need for an international comparative study to determine if this factor is significant in the reading achievement of 11- to 13-year old-children. My research shows the reading development of these young adolescents in New Zealand occurs within a variety of contexts. Teachers alone cannot bear the burden of sole responsibility for the reading achievement of young adolescent students. There was a complex array of wider factors that supported teachers in developing regular, sustained and effective reading programmes. All of the schools had been involved in sustained professional development in literacy which was led by an external provider. The principals had taken an active part in the professional development alongside their staff. Additionally, the principals at each school had appointed a literacy leader to support staff in the teaching of reading. The principals had developed relational trust with their staff and together were working towards a shared vision. Apparent across all interviews with parents, students, teachers and literacy leaders was a quiet confidence that each of the case study schools were being led in a successful manner. What some of the parents did bring to attention was the range of experiences they had with different schools the children in their families had attended. A surprise finding in the analyses of the structured observation of guided reading was that even though the eight teachers had been nominated as effective teachers of reading, many of these teachers allowed little opportunity for student-led dialogue. This case study research investigation found numerous areas of effective practice both within the classroom and by the wider school staff, but it also identified some common aspects in these particular five schools where teacher, wider school-community practices and national educational policy could be enhanced. Additionally, the quantitative analyses of data from the teachers’ and students’ interactions during guided reading illuminated the sometimes contradictory nature of interview data and observation data. This finding highlighted the importance of including quantitative analysis of classroom observation data when investigating teachers’ practices, as the difference between ‘rhetoric’ and ‘classroom reality’ can differ. The evidence from these case studies strongly suggests that learning to read is not a skill that is learnt in isolation. Reading is not only a complex skill to achieve, but it is also contextual. Therefore, understanding the context and the varying players, who all have specific roles in supporting reading, are the cornerstones of knowing how we as a society can improve reading outcomes for all students.

This study aims to explain how teachers for students aged 11-13 years old work with comprehension of words, based on reading fictional texts. The question formulations the study aims to survey is how teachers declare they are working with word-comprehension with basis in fictional texts for bothfirst- and second language learners, and how this shows in their pedagogical practice. The study also aims to survey what the effects are on the students´ learning, according to the teachers, by using this teaching-methods. In an attempt to examine this, interviews have been performed with three teachers working at different schools, teaching Swedish for students in the elementary school. In the interviews the teachers was asked questions in aim to research their methods of teaching wordcomprehension, followed up by two lesson-observations per class of each teachers´ pedagogical practice.