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1	FIRMS’ NON-RELIANCE JUDGMENT, RESTATEMENT VENUE CHOICE, AND LITIGATION RISK Chung, Keunho Philip 01 January 2016 (has links) This paper examines the determinants of firms’ non-reliance judgment and the effect of restatements disclosure venue choice on future litigation risk. The Securities and Exchange Commission (SEC) requires firms to disclose any error that will undermine investors’ reliance on previously issued financial statements in Item 4.02 of Form 8-K starting on August 23, 2004. The requirements for non-reliance judgments lack clear guidelines; raising concerns that firms are cloaking errors and mistakes through opaque disclosure venues instead of the more prominent Form 8-K. This paper is the first to investigate the quantitative and qualitative criteria that firms use for non-reliance judgments and estimate the likelihood of specific disclosure venue choice. Applying this estimation into securities class-action litigation setting with controls for restatement characteristics and potential self-selection biases, I find that a more prominent restatement disclosure venue is associated with higher future litigation risk. This finding provides a plausible explanation for the current popularity of so-called ‘stealth restatements.’ These findings are robust to the exclusion of a transition period of the new regulation, firms with multiple restatements, and dismissed lawsuits. Non-reliance Judgment 4.02-8K Restatements Materiality Litigation Accounting
2	Generating Procedural Environments using Masks : Layered Image Document to Real-time environment Eldstål, Emil January 2019 (has links) This paper will explore the possibilities of using an automated self-made procedural tool to create real-time environments based on simple image masks. The purpose of this is to enable a concept artist or level designer to quickly get out results in a game engine and to be able to explore ideas. The goal of this thesis was to better understand how you can break down simple ideas and shapes into more complex details and assets. In the first part of this thesis, I go over the traditional workflow of creating a real-time environment. I then go on and break down my tool, what it does and how it works. I start off with a Photoshop file, make tools in Houdini and then utilize those in Unreal for the end result. I also argument about the time-saving possibilities with these tools. From the work, I draw the conclusion that these kinds of tools save a lot of time for repeating tasks and the creation of similar environments. Unreal Engine Unreal rural area rural procedural 8k game-engine game environment environment real-time environment substance painter substance designer houdini sidefx houdini epic games unreal engine 4.22 real-time realtime terrain roads cars animation animals farm farms farm area editor scripting editor scripts forest forests forest area sweden norwegian skog Design Design Visual Arts Bildkonst

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FIRMS’ NON-RELIANCE JUDGMENT, RESTATEMENT VENUE CHOICE, AND LITIGATION RISK

Generating Procedural Environments using Masks : Layered Image Document to Real-time environment