Frågeställning: Vad har fastighetsföretag och revisorer för uppfattning om det nya kravet på komponentavskrivning?    - Leder det till en förbättrad redovisning sett utifrån begreppen relevans    och rättvisande bild, om så på vilket sätt? Hur påverkas redovisningen i företag inom fastighetsbranschen av det nya kravet på komponentavskrivning? Syfte: Syftet med studien är att undersöka vilka uppfattningar revisorer och företag inom fastighetsbranschen har om det nya kravet på komponentavskrivning samt hur det påverkar fastighetsföretagens redovisning. Studien syftar även till att försöka utröna om komponentavskrivningar leder till en mer rättvisande redovisning.   Metod: Studien bygger på en kvalitativ metod. Insamling av primärdata har skett genom kvalitativa intervjuer med fem fastighetsföretag och två revisorer. Sekundärdata till studien har samlats in via en litteraturstudie. Slutsats: Komponentavskrivning leder till en mer rättvisande redovisning jämfört med dagens praxis då det ger en mer rättvisande bild av fastigheternas värdeminskning. En större del av fastighetsbolagens underhållsåtgärder kommer aktiveras i balansräkningen. Komponentavskrivning leder till en mer enhetlig hantering av underhållsåtgärder och kan därför öka jämförbarheten mellan företag. Detta förutsätter dock tydligare riktlinjer för hur komponentuppdelningen ska gå till. / Research question: What are the perceptions of real estate companies and auditors regarding the new requirement of component depreciation?     - Does it lead to a better accounting seen from the concepts of relevance and a true and fair view, if so, how? How is the accounting in real estate companies affected by the new requirement of component depreciation? Purpose: The aim of this study is to describe what real estate companies and auditors think of the new requirement of component depreciation in Sweden. The study also tries to determine if component depreciation leads to a fairer accounting. Method: The study is based on a qualitative research method. The primary data used in the study has been collected through interviews with real estate companies and auditors. The secondary data used in this study was collected through a thorough literature study. Conclusion: Component depreciation leads to a fairer accounting compared to todays practice. A larger portion of the real estate companies’ maintenance costs will be activated in the balance sheet. Component depreciation leads to a more unified management of maintenance costs.

Studies of the relationship between market values and accounting numbers have long been a part of an established theme in capital markets research (CMR). These studies have taken various forms, most being conducted on a cross sectional basis, tied closely with the assumptions of equilibrium behaviour and efficient markets. Explanatory variables for market value have been dominated by firm-specific variables without incorporating macroeconomic variables. Recently, however, some studies have employed macroeconomic variables and dynamic specification in assessing the relationship between market values and accounting numbers (e.g. Bilson et al. 2001, Nissim and Penman, 2003, and Willett, 2003). The objective of this thesis is to investigate the nature of the relationship between share prices and accounting numbers on the Jakarta Stock Exchange for the period 1992-2002, using dynamic modelling principles in addition to the more usual cross sectional analysis. The approach to regression modelling (general-to-specific strategy)incorporated in this thesis relies less heavily than most CMR on prior economic theories of equilibrium behaviour. Apart from these novel aspects of approach and method, the study also provides valuable information about the emerging financial markets of Indonesia. The results of this thesis show that cointegration and the accompanying equilibrium correction relationship between market and book values for firms listed on the Jakarta Stock Exchange (JSX) can often be identified using accounting and macroeconomic regressors. The models are typically more informative, plausible and consistent than cross sectional models and are useful in interpreting the context in which the market to book relationship exists in Indonesia. A possibly surprising result is that in Indonesia, compared to similar models estimated using US data, the book value of net assets seems to have a stronger relationship with market value. This may be a function of the relative importance of financial statements as a source of information on the JSX.

La quantité d’informations à laquelle nous sommes chaque jour confrontésconditionne notre survie à la capacité de détecter rapidement ce qui est le pluspertinent dans notre environnement. Nos cerveaux ont ainsi évolué afin dedéclencher, en réponse aux stimuli pertinents, des changements d’état affectif quinous informent alors de l’existence et de la nature de ces stimuli. Or, tandis que lesétats émotionnels, induits par des états corporels, impactent notre perception desstimuli émotionnels, l’influence de ces états corporels sur l’évaluation de lapertinence de stimuli externes est méconnue. Nous avons ici examiné le rôle queces états du corps, transitoires et socialement signifiants, jouent dans l'évaluation dela pertinence des expressions faciales de menace. Lors de nos testscomportementaux, où variaient le degré de pertinence des stimuli et le focusattentionnel, nous avons modulé l'état corporel des participants à l’aide de posturesdominantes ou non dominantes réalisées avant les tâches. Nous avons alorsdémontré que ces postures influencent l'évaluation de la pertinence des expressionsde menace, en accord avec le statut social qu’elles incarnent. De plus, ceci n’a étérévélé que lorsque le traitement de ces stimuli était implicite, soulignant alors lasaillance de ces derniers. Ainsi, nos résultats démontrent que les états corporelsinfluencent non seulement l'évaluation de la pertinence, mais la déterminent, car desstimuli par ailleurs pertinents ne sont plus évalués comme tels selon la postureadoptée. Ces résultats suggèrent que l’état du corps interagit avec nos états affectifspour signaler à l’observateur quels indices sociaux sont pertinents. / Given the quantity of information with which we are constantly confronted, our survival depends on the ability to rapidly detect and attend to what is most relevant. To this end, our brains have evolved to trigger changes in our affective state in response to relevant objects and events, which inform us of their existence and of their nature. While body-induced affective states impact the perception of congruent emotional stimuli, it is still unknown whether body-induced affective states influence the manner in which the relevance of external stimuli is determined and therefore perceived. Here, we examined the role that socially meaningful transient body states play in the evaluation of relevance of facial displays of threat. In a series of behavioral experiments, we modulated participants’ body state, instructing them to hold dominant or non-dominant postures prior to behavioral tests, in which we varied the degree of relevance of the stimuli and the focus of attention. We first demonstrated that these body postures, in accordance with the social status they embody, influenced the evaluation of the relevance of threatening facial displays. Moreover, this impact occurred where facial displays were processed implicitly, highlighting the saliency of these social cues. Overall, our studies demonstrate, that body states, not only influence the evaluation of relevance, but determine it, as otherwise relevant social cues, were no longer evaluated as such. These findings suggest that body states interact with affective states to signal which social cues are relevant to the observer.

Magister Artium - MA (Psychology) / The present study aimed to determine the employment and employability profiles of alumni from structured professional Masters programmes in psychology. Issues of low enrolment rates and high attrition rates are at the fore of transformation efforts in the South African higher education sector. The concern of graduate employability and the relevance of skills training received to the labour market are of international concern. Graduate tracer studies have been successfully implemented internationally to attempt to understand these issues. Training relevance is of particular concern for the field of psychology in South Africa, as there is a significant shortage of mental health professionals. Understanding where graduates from professional Masters degrees in psychology find employment, as well as understanding their employability, may lead to greater absorption of graduates from these programmes into the workforce. Permission to conduct the present study and ethics clearance was obtained from the Senate Research Committee of the University of the Western Cape, and all relevant ethics principles were adhered to. An incentivised, online survey was conducted with a sample of 29 Masters-level graduates from two professional psychology programmes at a historically disadvantaged university. The study used a modified version of the Standard Instrument for Graduates. The survey had a 50% response rate (29 of 58) after at least four electronic reminders. Respondents graduated between 2008 and 2013, 13 from the clinical Masters programme and 16 from the research Masters programme. Descriptive statistics were used to depict the employment and employability profiles of the alumni. Most of the respondents were female (n=21), and about a third were first generation students (n=11). Most of the respondents were currently employed (n=25). They were employed in a variety of fields, predominantly health (n=10) and higher education (n=7), and largely clustered in the public sector (n=17). This suggested a transferability of skills. The training received was perceived to be relevant, in terms of accessing employment and conducting current work. Most of the clinical graduates were registered as clinical psychologists (n=12) with the Health Professionals Council of South Africa. There were varied registrations held by graduates from the research programme and some were not registered. The respondents held generally positive attitudes towards their alma mater. These descriptive results were interpreted through the use of McQuaid and Lindsay's (2005) framework of employability, based on the interaction between their individual factors, personal circumstances and external factors. Through this frame, the results highlighted the complex nature of the employability of these graduates.

Magister Artium - MA (Psychology) / The present study aimed to determine the employment and employability profiles of alumni from structured professional Masters programmes in psychology. Issues of low enrolment rates and high attrition rates are at the fore of transformation efforts in the South African higher education sector. The concern of graduate employability and the relevance of skills training received to the labour market are of international concern. Graduate tracer studies have been successfully implemented internationally to attempt to understand these issues. Training relevance is of particular concern for the field of psychology in South Africa, as there is a significant shortage of mental health professionals. Understanding where graduates from professional Masters degrees in psychology find employment, as well as understanding their employability, may lead to greater absorption of graduates from these programmes into the workforce. Permission to conduct the present study and ethics clearance was obtained from the Senate Research Committee of the University of the Western Cape, and all relevant ethics principles were adhered to. An incentivised, online survey was conducted with a sample of 29 Masters-level graduates from two professional psychology programmes at a historically disadvantaged university. The study used a modified version of the Standard Instrument for Graduates. The survey had a 50% response rate (29 of 58) after at least four electronic reminders. Respondents graduated between 2008 and 2013, 13 from the clinical Masters programme and 16 from the research Masters programme. Descriptive statistics were used to depict the employment and employability profiles of the alumni.

A interpretação de texto é uma atividade que envolve, além da decodificação, a realização de processos inferenciais. Considerando que documentos educacionais oficiais, tanto no âmbito nacional quanto no regional, reconhecem que ler é mais do que decodificar, e que os livros didáticos de Língua Portuguesa (LDLPs) têm procurado explorar de modo mais amplo a interpretação de texto, este trabalho avalia duas seções de interpretação textual: uma pertencente a um LDLP destinado ao 6º ano e outra, ao 9º ano do Ensino Fundamental. Essa avaliação consiste na apreciação crítica das questões de interpretação de texto no que diz respeito à exploração de inferências pragmáticas, mais especificamente, acerca do modo como é abordada a compreensão dos implícitos textuais e dos mecanismos subjacentes a sua produção. A avaliação realizada parte do pressuposto de que a leitura é um processo interacional, valendo-se do paradigma da Teoria da Relevância (TR) para a análise dos processos subjacentes à interpretação de enunciados. A partir da análise de dois textos e suas respectivas perguntas presentes em duas seções de interpretação de acordo com os princípios propostos pela TR, empreende-se uma reflexão sobre o modo como essa teoria pode contribuir para a formulação de propostas didáticas capazes de propiciar ao aluno um maior desenvolvimento de sua proficiência leitora. / Text interpretation involves not only decoding, but carrying out several inferential processes. This is reflected in the fact (i) that most official educational documents recognize that reading is more than deciphering words and (ii) that textbooks of Portuguese (LDLPs) have attempted to explore text interpretation more widely in recent years. This study assesses text interpretation in two different stages, namely, the sixth and ninth grades of middle school (junior high school). This evaluation comprises a critical account of text interpretation questions with regard to the exploration of pragmatic inferences, especially concerning the methods used to approach textual implications and the mechanisms underlying their productions. The assessment carried out assumes that reading is an interactional process. In addition, built on the Relevance Theory (RT), this dissertation analyzes underlying processes in the interpretation of utterances. Based on interpretation tasks present in two texts analyzed in this study, we look into how RT can contribute to the formulation of didactic approaches that may aid students with their reading skills.

Submitted by Fabio Bellegard (fabio.bellegard@gmail.com) on 2016-08-22T21:44:39Z No. of bitstreams: 1 Dissertação F Bellegard_revised.pdf: 372701 bytes, checksum: 8d1c99a4838c7a053ab2329ee7af8f90 (MD5) / Approved for entry into archive by Renata de Souza Nascimento (renata.souza@fgv.br) on 2016-08-22T22:09:23Z (GMT) No. of bitstreams: 1 Dissertação F Bellegard_revised.pdf: 372701 bytes, checksum: 8d1c99a4838c7a053ab2329ee7af8f90 (MD5) / Made available in DSpace on 2016-08-23T12:23:55Z (GMT). No. of bitstreams: 1 Dissertação F Bellegard_revised.pdf: 372701 bytes, checksum: 8d1c99a4838c7a053ab2329ee7af8f90 (MD5) Previous issue date: 2016-07-25 / Through simultaneous equations and based on the Value Relevance Literature, this study discusses the relevance of BNDES loans to explain the stock prices of companies listed in BOVESPA. The simultaneous equations model allows exogenous variations on the credit offer by BNDES. Such variations permit the identification of the model that defines stock prices as function of BNDES loans as well as control variables. Results found do not confirm that the presence of BNDEs loans is significant to explain stock prices. / Por meio de equações simultâneas e respaldado pela literatura de Value Relevance, este estudo discute a relevância do financiamento BNDES para explicar preço da ação de empresas listadas na BOVESPA. O modelo de equações simultâneas permite variações exógenas sobre a oferta de crédito do BNDES. Tais variações viabilizam a identificação do modelo que define o preço da ação em função do financiamento BNDES e demais variáveis controle. Os resultados encontrados não permitem afirmar que a presença de financiamento BNDES é significante para explicar o preço da ação.

Submitted by Janaína Senra Silva Marinho (janaina_senra@yahoo.com.br) on 2017-11-28T23:28:06Z No. of bitstreams: 1 Tese_Janaina_Senra_Silva_Marinho_FINAL.pdf: 2120737 bytes, checksum: a500813e5ede44525323eb2fc7a197a8 (MD5) / Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2017-11-30T17:33:14Z (GMT) No. of bitstreams: 1 Tese_Janaina_Senra_Silva_Marinho_FINAL.pdf: 2120737 bytes, checksum: a500813e5ede44525323eb2fc7a197a8 (MD5) / Made available in DSpace on 2017-12-08T16:20:25Z (GMT). No. of bitstreams: 1 Tese_Janaina_Senra_Silva_Marinho_FINAL.pdf: 2120737 bytes, checksum: a500813e5ede44525323eb2fc7a197a8 (MD5) Previous issue date: 2016-08-25 / The present dissertation is organized in three studies and aims to investigate the value relevance of Comprehensive Income (CI) and Other Comprehensive Income (OCI) and OCI components from valuation, informational and forecasting perspectives compared to P&L (Profit or Loss) after the mandatory adoption of the International Financial Reporting Standards (IFRS) by Brazilian listed companies. Since FASB (Financial Accounting Standards Board, the issuing body of the United States accounting standards) and the IASB (International Accounting Standards Board, the issuing body of IFRS) required the presentation of both P&L and OCI in the Financial Statements, based on the clean surplus theory, this topic drew attention of academics and practioners around the world. Clean surplus supporters argue that the financial statements prepared in accordance with this paradigm provide more useful information to stakeholders than its alternative (dirty surplus approach). The value relevance research of accounting data aims to examine the correlation between accounting information and the information used by investors to make economic decisions. The information can be considered relevant when it influences the decision making of users of financial statements by helping them predict future cash flows and/or confirm previous assumptions. Therefore, based on clean surplus and value relevance theories, the studies provides empirical evidence of clean surplus income measure (CI) value relevance compared to dirty surplus income measure (P&L) by examining the relative and incremental association of P&L, CI, OCI and OCI components with (i) share prices and (ii) share returns. Additionally, the forecasting ability of P&L, CI, OCI and OCI components to predict future OCF (Operating Cash Flows) and future P&L is empirically examined. The present study adopts existing well-established research models on value relevance and forecasting ability of P&L, CI, OCI and OCI components and develops additional statistical models based on those theories and concepts. This dissertation analyzes hand-collected data for a sample of Brazilian companies listed on BMF&BOVESPA and comprises the period from 2010 to 2015. The results indicate that P&L is more value relevant than CI, even though CI provide value relevant information. However, the CI coefficient is lower than P&L coefficient. Although OCI does not provide incremental value relevant information, OCI components add incremental value relevant information compared to standalone P&L, especially adjustments in fair value of available-for-sale financial instruments, gains and losses from translating the financial statements of a foreign operation and adjustments in fair value of cash flow hedging instruments. The present dissertation provided additional insight to the ongoing discussion on value relevance of P&L, CI, OCI and OCI components in the research community, as well as on the standard setter level and contributed to fill, even partially, the lack of research on the issue in the Brazil.

The central issue of this study revolves around the necessity of the church to understand its essence in order to maintain a healthy balance between its identity and its relevance. The point of departure of this thesis is based on the supposition that in its attempt to remain relevant, the possibility exists that the church may in the process loose its identity. Yet on the other hand, the possibility exists that in its attempt to preserve its identity, the church may become irrelevant. While the point of departure of this study is based on the above premise, it is also postulated that it is essential for the church to reconsider the essence of its being, in order to fully appreciate the irrefutable meaning of church. Balance between identity and relevance seems nonexistent within the church unless the church understands the fundamental nature and real meaning of itself. In the Prolegomena, introductory remarks analyse the hypothesis as stated above, followed by an explanation of the research problem, a stimulus, the methodology applied, the purpose of the thesis, a chapter defining the terminology applied and a brief explanation of the close relationship between identity and relevance to other areas relative to the church as indicated in point 3 below. Within the thesis it is argued that the essence of the church is an attribute that every member of the church universal must necessarily partake of in order to belong thereto. Historical indications are employed whereby deductions can be made by which the essence, identity and relevance of the church may be demarcated. Discussions include: the origin and nature of the church; the current academic debate about the person of Jesus; the relationship between the kingdom and the church, and the implied current crisis of the church. The thesis closes with the formulation of the conclusion based on this research, namely that in order for the church to maintain a healthy balance between identity and relevance, theologians and church leaders - although situated in a variety of differing contexts - need to acquire a fresh understanding of the essence of the church and who constitutes the church / Philosophy, Practical and Systematic Theology / D. Th. (Systematic Theology)

Nonlinear dynamic analysis is a required step in seismic performance evaluation of many structures. Performing such an analysis requires input ground motions, which are often obtained through simulations, due to the lack of sufficient records representing a given scenario. As seismic ground motions are characterized by time-varying amplitude and frequency content, and the response of nonlinear structures is sensitive to the temporal variations in the seismic energy input, ground motion non-stationarities should be taken into account in simulations. This paper describes a nonparametric approach for modeling and prediction of non-stationary ground motions. Using Relevance Vector Machines, a regression model which takes as input a set of seismic predictors, and produces as output the expected evolutionary power spectral density, conditioned on the predictors. A demonstrative example is presented, where recorded and predicted ground motions are compared in time, frequency, and time-frequency domains. Analysis results indicate reasonable match between the recorded and predicted quantities.