För att värna om finansiell stabilitet utförs kontinuerligt bedömningar utav de risker och hot som återfinns mot det finansiella systemet, man granskar också det finansiella systemets motståndskraft emot dessa. För att förhindra att nya bankkriser uppstår införs med jämna mellanrum nya regleringar. Däribland skall en ny redovisningsmodell implementeras för redovisning utav kreditförluster – Expected loss model. Denna redovisningsmodell ger upphov till ett ökat inslag av bedömningar vid redovisning utav kreditförluster. Det blir därmed intressant att försöka förklara banktjänstemäns och revisorers uppfattningar angående subjektiva bedömningar och dess påverkan på en rättvisande bild vid redovisning utav kreditförluster. Genom att tillämpa en abduktiv ansats i studien har en växling mellan empirisk och teoretisk reflektion möjliggjorts vid skapande utav hypotesen. Med hjälp utav ett webbaserat frågformulär har man undersökt banktjänstemän och revisorers uppfattningar angående i vilken utsträckning subjektiva bedömningar leder till en rättvisande bild vid redovisning utav kreditförluster. Frågeformuläret tilldelades banktjänstemän som dagligen arbetar med förlustavsättningar och samtliga auktoriserade revisorer vilka är medlemmar i FAR. Empirin har sedan bearbetats statistiskt för att kunna testa den hypotes som tagits fram med bakgrund i studiens teoretiska referensram. Genom denna studie har man statistiskt kunnat säkerställa att det återfinns en skillnad i uppfattningar mellan banktjänstemän och revisorer angående hur subjektiva bedömningar speglar en rättvisande bild utav bankens kreditkvalitet. Man kan således i enlighet med studiens hypotes påvisa att banktjänstemän i större utsträckning anser att subjektiva bedömningar leder till en mer rättvisande bild utav bankens kreditkvalitet. Då bedömningar med stor sannolikhet förändras i samklang med rådande marknadsklimat och aktuella redovisningsstandarder anser man att studien fyller en kunskapslucka inom området. / To protect the financial stability, assessments of the risk and threats to the financial system are carried out continuously. Also, the financial system’s resilience against these risks and threats is reviewed. To prevent creation of new bank crisis new regulation are implemented continuously. Among these, a new accounting model is implemented for the accounting of credit losses - Expected loss model. This accounting model gives rise to an increase in the use of assessments in the accounting of credit losses. This makes it interesting to try explaining bank office workers and auditors’ perceptions regarding subjective judgments and their impact on a true and fair view in accounting of credit losses. The application of an abductive view in the study made it possible to switch between empirical and theoretical reflections to be used in the creation of the hypothesis. An investigation of bank office workers and auditors’ perceptions regarding the extent to which subjective judgments impacts a true and fair view in accounting of credit losses was carried out through a questionnaire. The questionnaire was handed to bankers who in their daily work are in contact with loss provision and to all certified public accountants that are members of FAR. The result was then statistically processed in order to test the hypotheses which have been created from the study’s theoretical framework. This study has statistically made it possible to show that there is a difference in perceptions between bank office workers and auditors’ regarding how subjective judgments reflect a true and fair value of the bank’s credit quality. Therefore it is possible in accordance with the study’s hypothesis to prove that bank office workers to a greater extent believe that subjective judgments lead to a more true and fair value in accounting for credit losses. Since assessments with high probability change in consistence with current market conditions and accounting standards, it is believed that the study fills a knowledge gap in the field.

The purpose of my thesis is to establish a simple thermal model for a Parker GVM 210-150P motor and a SEVCON Gen4 Size8 inverter. These models give temperature variations of critical components in the motor and the inverter. My thesis will help Georgia Tech's EcoCAR-3 team in understanding the physics behind thermal modeling and why thermal study is necessary. This work is a prerequisite for Software in the Loop (SIL) simulations or Hardware in the Loop (HIL) simulations for a hybrid electric vehicle.

" Estimating Life Loss for Dam Safety Risk Assessment" explores the need for a new life-loss model in dam safety risk assessment, historical foundations on which that model can be built, and issues that are critical for a successful life-loss model to address. After critiquing existing life-loss models, the work presents a summary of historical insights that were derived by characterizing flood events on the level of subpopulations at risk, using nearly l 00 carefully defined variables. Building upon both conceptual and historical insights, the work culminates by presenting the conceptual basis for a new life-loss model that remains under development. Chapter I introduces the topic of dam safety risk assessment and the central role that life-loss estimation plays in that field. Chapter II discusses important preliminary considerations in model development. Chapter Ill provides a detailed review of previous life-loss models that pertained to floods, including a critique of each. Chapter IV explores the DeKay-McClelland model in detail and raises serious concerns regarding its future use. Chapter V defines nearly l 00 variables and their respective categories for use in characterizing flood events. Chapter VI provides a detailed outline of historical insights that relate to flood events in one of 18 logical categories. Chapter VII proposes the framework for a new conceptual life-loss model-a model that is still under development and has yet to be refined or offered for testing-with sufficient details to indicate how it was developed and how it might be used. Chapter VIII provides a summary, conclusions, and recommendations for future research. Appendices A through D provide material related to over 900 pages of unpublished working documents developed while characterizing 38 flood events and nearly 200 subpopulations at risk. Appendix E offers a summary of existing software that, given additional development, might prove useful to life-loss estimation in dam safety risk assessment.

Accounting has been critized for being one of the leading factors in the latest financial crisis. One of the primary problem areas was identified as delayed recogonition of losses on financial instruments. Consequently, a new impairment model is being developed and is to be namned expected loss model. The difference from the present model, incurred loss model, is that it takes losses into consideration on an much earlier level. Even though the model may be theoretically feasible, in practice it may implicate a number of issues. This study examines this model and divides it into three divisions - classification of the assets, estimation procedure and disclosures. Reasearch has been conducted through in-depth interviews with practitioners within the accounting profession. The information gathered from the respondents have been analyzed using prior research that is considered closely linked to the model and the international accounting standardsetters IASBs and FASBs qualitiative characteristics, relevance and reliability. The conclusion is that the proposed model is deemed relevant even if it is difficult to reach high reliability as a consequense of the models high level of uncertainty, subjectivity and flexibility from a management perspective. To ensure sufficient capital reserves, despite the possibly low reliability, the model should be of conservative nature. Disclosures will continue to play an important role in conveying assumptions and minimizing manipulation if they can be presented in a comprehensive manner.

This thesis examines how the implementation process of Expected Credit Loss Model in the accounting standard IFRS 9 – Financial instruments is perceived and interpreted and how these factors can affect comparability in accounting. One of the main changes with IFRS 9 is that companies need to account for expected credit losses rather than just incurred ones. The data is primarily collected through a web survey where all of Nordic banks and credit institutes with a minimum book value of total assets of euro 1 billion, are invited to participate. The presentation of the collected data from the web survey is reported relative frequencies in tables. The analysis is carried out with the assistance of the theoretical framework consisting of Positive Accounting Theory and Agency Theory. The conclusion of the thesis is that how the level of information in the implementation process is interpreted and perceived can affect comparability in accounting negatively due to the room for subjective interpretations.

The FPHLM is the only open public hurricane loss evaluation model available for assessment of hazard to insured residential property from hurricanes in Florida. The model consists of three independent components: the atmospheric science component, the vulnerability component and the actuarial component. The atmospheric component simulates thousands of storms, their wind speeds and their decay once on land on the basis of historical hurricane statistics defining wind risk for all residential zip codes in Florida. The focus of the thesis was to analyze atmospheric science component of the Florida Public Hurricane Loss Model, replicate statistical procedures used to model various parameters of atmospheric science component and to validate the model. I establish the distribution for modeling annual hurricane occurrence, choose the best fitting distribution for the radius of maximum winds and compute the expression for the pressure profile parameter Holland B.

The core used to build power inductors and transformers are soft magnetic materials. When there is alternating external field, the magnetic moments rotate and consume energy, which is the core loss. The core loss depends on the AC flux frequency, amplitude, waveform, DC bias and temperature. These dependences are nonlinear and difficult to predict. How to measure, model and analyze the core loss is a challenge for decades. In this dissertation, two new core loss measurement methods are introduced first. These two methods use the reactive cancellation concept to reduce the sensitivity to phase discrepancy, which will destroy the accuracy in classic two-winding method for high frequency high quality factor sample measurements. By using the new measurement techniques the accuracy can be improved by several orders. The first is for sinusoidal waveforms, and the second is for non-sinusoidal wave. The new methods enable high frequency core loss characterization capability, which will help scientists and engineers on material research and inductor/transformer design. Measurement examples, considerations and error analysis are demonstrated and discussed in detail. With the measurement techniques, the core loss under rectangular AC voltage and DC bias current are investigated. A new core loss model named rectangular extension Steinmetz equation (RESE) is proposed based on the measurement results. The new model is shown to be more accurate than the existing core loss models. Several commercially available MnZn ferrites are characterized and modeled. Other than conventional MnZn ferrite materials, three commercial LTCC ferrite materials are characterized for integrated power supply applications. Based on characterized properties of these LTCCs, a group of new LTCC ferrites are fabricated and tested. The new LTCC is fabricated by laminating commercial LTCC tapes and co-firing. The new LTCC is demonstrated to have over 50% more inductance over the commercial LTCC materials. This work indicates that the power electronics engineers should work with material engineers to get the optimum material for a given application. In the last part, the core loss of the partially saturated lateral flux planar inductor is analyzed. The challenge of the analysis is the complexity of the distribution of bias field and flux density in a highly biased planar inductor. Each point in the core is working at different excitation and bias condition, and the core loss density is very non-uniform. The proposed method combines the characterization tested in previous chapters and the commercial finite element tool. Experiments verified that the calculation errors are within about 10%. In conclusion, the research in this dissertation proposed a complete solution to measure, model and analyze the high frequency core loss. This solution will not only facilitate fundamental research on physics understanding and material innovation, but also development of power electronics and RF applications. / Ph. D.

The research seeks to understand and explain the impact, if any, on the transition out of sport, based on the level of commitment to sport being a Collegiate Athlete. Interest for this study came from personal experience as an athlete, as well as knowing numerous athletes who have gone or are going through, questioning their Identity once their playing days came to an end. This study includes extant literature discussing Athletic Identity. It offers a different perspective than other studies working through grief and loss after losing the ability to play a sport. The purpose of this study is to offer possible explanations and resources to deal with the problem of Identity Crisis in a post-athletic career. Here, Identity Crisis will be defined as a “personal psychosocial conflict, especially in adolescence that involves confusion about one's social role and often a sense of loss of continuity to one's personality” (Merriam-Webster's dictionary). This is currently being brought to light with the COVID-19 pandemic. The results of this study will describe the effects of transitioning out of sport through the Kübler-Ross “Grief and Loss cycle” of an athlete. This study is intended to be a resource for collegiate athletes, coaches, trainers, administrators, parents, and counselors to be better prepared to help athletes with this transition.

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The use of variable speed drive (VSD) systems in the appliance industry is growing due to emerging high volume of fractional horsepower VSD applications. Almost all of the appliance VSDs have no input power factor correction (PFC) circuits. This results in harmonic pollution of the utility supply which could be avoided. The impact of the PFC circuit in the overall drive system efficiency, harmonic content, magnitude of the system input current and input power factor is particularly addressed in this dissertation along with the development of analytical methods applicable to the steady-state analysis of input power factor corrected VSD systems. Three different types of motors - the switched reluctance motor (SRM), permanent magnet brushless dc motor (PMBDC) and dc motor (DCM) are employed in this study. The C-dump converter topology, a single switch per phase converter, is adopted for the prototype SRM- and PMBDC-based VSD systems. The conventional full-bridge converter is used for DCM-based VSD systems. Four-quadrant controllers, utilizing PI speed and current control loops for the PMBDC- and DCM-based VSD system, are developed and their design results are verified with experiment and simulation. A single-quadrant controller with a PI speed feedback loop is employed for the SRM-based VSD system. The analysis of each type of VSD system includes development of loss models and establishment of proper operational modes. The magnitude of the input current harmonic spectra is measured and compared with and without a front-end PFC converter. One electromagnetic compatibility (EMC) standard, IEC 1000-3-2 which describes the limitation on harmonic current emission is modified for 120V ac system. This modified standard is utilized as the reference to evaluate the measured input current harmonics. The magnitude of input current harmonics for a VSD system are greatly reduced with PFC preregulators. While the input PFC circuit draws a near sinusoidal current from an ac source, it lowers the overall VSD system efficiency and increases cost of the overall system. / Ph. D.