The paper analyzes the translation of discourse markers from English into Lithuanian. Discourse markers are words or word combinations, who contribute little to the propositional meaning of an utterance but serve a variety of important conversational functions guiding interlocutors towards the intended interpretation of an utterance. The aim of the research is to prove the polyfunctional nature of discourse markers and the significance of rendering their meanings in translation from English into Lithuanian. The paper reviews the basic theoretical orientations within which discourse markers are analyzed and presents the list of defining and non-defining properties of discourse markers. Correct interpretation of discourse markers depend on the conversational function they serve in a particular situation rather than on lexical meaning of an item, therefore the functions of the discourse markers selected for the analysis (you know, I mean, well, okay, so, like, now) are reviewed as well. The empirical part is based on the analysis of the translation of discourse markers in two novels: John Irving’s 'A Widow for One Year' and Melvin Burgess’ 'Doing it'. / Darbe nagrinėjamas diskurso žymeklių vertimas iš anglų į lietuvių kalbą. Diskurso žymekliai - tai žodžiai ar žodžių junginiai, kurių leksinė reikšmė turi mažai įtakos sakinio prasmei, bet kurie atlieka daug svarbių funkcijų, padedančių pašnekovui teisingai interpretuoti pasakymą. Darbo tikslas – įrodyti diskurso žymeklių daugiafunkcinę prigimtį ir tų funkcijų perteikimo svarbą verčiant iš anglų į lietuvių kalbą. Darbe apžvelgiamos svarbiausios teorinės kryptys, kuriomis remiantis analizuojami diskurso žymekliai, ir pristatomi jų skiriamieji bei jiems būdingi bruožai. Kadangi teisinga diskurso žymeklių interpretacija priklauso ne nuo leksinės lingvistinio vieneto reikšmės, bet nuo jo atliekamos funkcijos, darbe taip pat aprašomos analizei pasirinktų žymeklių (you know, I mean, well, okay, so, like, now) funkcijos. Empirinė dalis pagrįsta diskurso žymeklių vertimu dvejuose romanuose: John Irving "A Widow for One Year" ir Melvin Burgess "Doing it".

Cette étude a été réalisée dans le cadre d’une maîtrise en Aménagement. Elle s’efforce à démontrer que l’étape d’un projet que l’on appelle problématisation, c’est-à-dire l’étape de construction des problèmes à être résolus, permet de s’assurer que les actions entreprises soient en cohérence et en pertinence avec le contexte du projet. Nous constatons désormais que nous ne pouvons plus nous contenter d’évaluer les projets sur la seule base de son efficience, c’est-à-dire la concordance de ses résultats avec les objectifs prévus. Dans ces circonstances, nous émettons l’hypothèse que la problématisation fait appel à des compétences particulières et généralement peu utilisées par rapport à d’autres étapes de la réalisation d’un projet. À cet égard, nous avons réalisé un travail de recherche exploratoire sur ce thème en ayant comme objectif d’obtenir une compréhension des compétences mobilisées lors de la problématisation en situation de projet en général et d’identifier plus spécifiquement ces compétences dans une situation de projet en particulier, celle des projets de coopération internationale. Pour y arriver, nous avons procédé à la construction d’un référentiel d’emploi et d’activités pour en déduire un référentiel de compétences de la problématisation. Pour ce faire, nous avons réalisé une étude de cas sur les projets de stage de coopération internationale. L’utilisation de la technique de l’« instruction au sosie » et d’une rechercheintervention nous ont permis de dégager les principaux résultats suivant: la problématisation fait appel à des compétences particulières de gestion de l’information et de médiation. Les compétences générales de problématisation que les responsables des stages dans les organisations de coopération internationale v doivent maîtriser sont : être capable de générer les disponibilités de projets à partir de données primaires et secondaires; être capable de faire des choix et de justifier ces choix en fonction de l’analyse des données; être capable de présenter des informations écrites claires, respectueuses des idées des partenaires en fonction du langage de projet utilisé par le public auquel s’adresse la proposition; être capable d’utiliser les commentaires des évaluateurs pour améliorer un projet et être capable de mener à terme un projet. La contribution principale de ce travail de recherche réside dans la proposition d’un outil précieux pour le recrutement et la sélection, l’évaluation du rendement, la formation et le perfectionnement des acteurs de la problématisation. / This study was realized within the framework of a master’s degree in Design and Complexity. It tries to demonstrate the importance of problem building in projects, allowing the action to be in coherence and in relevance with the context where the project takes place. From now on, we consider that the value of the project cannot be satisfied on the only basis of its efficiency, which means the concordance of the results with planned objectives. Consequently, this analysis relies on the assumption that problem building uses specific competencies usually unused compare to others steps during the process of project building. In this regard, an exploratory research was carried out on this subject with the objective of identifying skills during problem building, and more specifically identifying those competencies within a particular project, which are the international cooperation projects. To get there, we realized a table of reference of skills and competencies by using a case study that we did. That case study was based on small projects managed by international cooperation groups in Quebec. The use of both “instruction to the double” and research-intervention techniques allowed us to conclude to the following results: problem building needs specific skills of management of the information and mediation. The main skills of problem building are: the capacity of generating the availabilities of projects from primary and secondary data; the capacity of choosing and justifying these choices according to data analysis; the capacity of presenting clever written information, respectful of the ideas of the partners according to the language of project used by the public whom addresses the proposition; the capacity of using the comments of appraisers to improve a project and be capable of leading a project. vii The main contribution of this research lies in the proposition of a precious tool for the recruitment and the selection, the evaluation and the formation of the actors that conduct problem building.

Syfte: Syftet med denna studie är att undersöka om det finns ett samband mellan redovisad nedskrivning av goodwill och börsvärdet hos företag noterade vid London Stock Exchange mellan 2009 och 2012. Inledning: EU införde 2005 en ny standard för koncernredovisning. Syftet med den nya redovisningsstandarden, IFRS 3, är att öka relevansen, pålitligheten och jämförbarheten i den finansiella rapporteringen. Detta medförde bland annat att posten goodwill inte längre får skrivas av enligt plan, utan årligen ska testas för eventuell nedskrivning. Metod: För att fylla studiens syfte har vi använt oss av en kvantitativ undersökning, där relevant data har samlats in via marknadsdata och analysverktyget Bloomberg. Studien genomfördes på de största företagen registrerade på London Stock Exchange med undantag för de företag som inte hade den data som krävdes för att vara relevanta för studiens syfte. Svaren analyserades genom multipel regressionsanalys samt deskriptiv statistik framställda i statistikverktyget Minitab. Slutsats: Undersökningen visade att det finns ett statistiskt signifikant negativt samband mellan nedskrivning av goodwill och börsvärde. Detta tyder på att investerare anser att en nedskrivning av goodwill är ett tecken på att börsvärdet försämrats. Resultatet kan tolkas som att investerare litar på företagsledningens förmåga att värdera goodwillpostens storlek. / Purpose: The purpose of this study is to investigate if there is a correlation between reported goodwill impairment and market value for companies listed on the London Stock Exchange between the years 2009 and 2012. Introduction: A new accounting standard was introduced in the EU in 2005, which meant a new standard for mergers. The goal of the new accounting standard, IFRS 3, is to increase the relevance, reliability and comparability in financial reporting. This resulted in a change where goodwill no longer will be amortized, but tested annually for impairment. Method: To fulfil the purpose of this study, we used a quantitative method where secondary data was collected from the market data and analyst tool Bloomberg. The study was conducted on the largest companies listed on the London Stock Exchange, except for the firms that did not have the data relevant for the purpose of the study. The responses were analysed by multiple regression analysis and descriptive statistics analysis, both produced by the statistical software Minitab. Conclusion: The findings indicate a statistical significant correlation between the impairment of goodwill and decrease in share price. This suggests that investors believe that goodwill impairment is indicative of a decrease in expected present value of future returns, i.e. decrease in share price. The result can be interpreted as evidence that investors rely on the corporate management's ability to value the firm’s goodwill.

本研究旨在依財務資訊揭露之立意，以Ohlson（1995）評價模型為基礎 ，探討採行IFRS下，綜合損益相關資訊之價值攸關性；另以採行IFRS前後之期間，探討財務報導格式改變對其他綜合損益資訊價值攸關性之影響。實證結果如下： 1. 採行IFRS下，綜合損益總額具顯著正向價值攸關性，但與當期損益相較 ，綜合損益總額並未發現具有較高之相對價值攸關性。 2. 採行IFRS下，當期其他綜合損益總額具顯著正向增額價值攸關性；其組成項目中，換算對國外子公司之淨投資產生之外幣兌換利得或損失與其他綜合損益項目─其他具顯著負向增額價值攸關性，再衡量備供出售金融資產之利益及損失與採用權益法認列之關聯企業及合資之其他綜合損益份額具顯著正向增額價值攸關性。 3. 相較於ROC GAAP之報導格式，採行IFRS下，當期其他綜合損益總額及其大部分組成項目更清楚地揭露於綜合損益表，而具較高之增額價值攸關性。 / 本研究旨在依財務資訊揭露之立意，以Ohlson（1995）評價模型為基礎 ，探討採行IFRS下，綜合損益相關資訊之價值攸關性；另以採行IFRS前後之期間，探討財務報導格式改變對其他綜合損益資訊價值攸關性之影響。實證結果如下： 1. 採行IFRS下，綜合損益總額具顯著正向價值攸關性，但與當期損益相較 ，綜合損益總額並未發現具有較高之相對價值攸關性。 2. 採行IFRS下，當期其他綜合損益總額具顯著正向增額價值攸關性；其組成項目中，換算對國外子公司之淨投資產生之外幣兌換利得或損失與其他綜合損益項目─其他具顯著負向增額價值攸關性，再衡量備供出售金融資產之利益及損失與採用權益法認列之關聯企業及合資之其他綜合損益份額具顯著正向增額價值攸關性。 3. 相較於ROC GAAP之報導格式，採行IFRS下，當期其他綜合損益總額及其大部分組成項目更清楚地揭露於綜合損益表，而具較高之增額價值攸關性。

A widespread access to computers and the Internet at home signals a change in the "information environment" of everyday life. This thesis deals with how this new situation can be studied and understood. Based on the assumption that Internet should be seen as an informationsystem that is finding its place alongside more familiar information systems in everyday life, the objective is set out to develop a conceptual framework of information behavior in everyday life. The empirical material consists of previous research on informationbehavior (predominantly from the Information Studies field of research), and of qualitative case studies of ten information users in the context of their nonwork everyday lives, collected by means of diaries and interviews. The primary result is a model which offers a viable framework forunderstanding information behavior in everyday life, with the characteristics that: It considers all forms of information behavior; it makes it possible to study information systems in concert that previously have been studied only separately; it goes deeply into the circumstances of everyday life; it offers means to understand the significance of social relations and communities for individual information behavior. The secondary result offers insights into particular user behavior concerning the Internet in relation to other information systems in everyday life.

Since 2005, publicly traded European companies are required to prepare their consolidated financial statements in accordance with International Financial Reporting Standards (IFRS). This is the result of the so-called “IAS-Regulation” of the European Parliament and of the European Council (Regulation (EC) No. 1606/2002) which formulates two objectives directly related to financial reporting: (higher) comparability and transparency of financial statements. With regard to transparency, researchers often rely on proxies to measure the quality of financial statements. In this dissertation, I follow this approach and examine the quality of IFRS financial statements relying on different proxies, such as value relevance, the degree of earnings management, and disclosure quality. The four papers in this dissertation cover research questions related to the determinants and consequences of managerial discretion in the three most important components of financial statements: the balance sheet, the income statement, and the notes. In summary, this dissertation answers important questions concerning the quality of accounting under IFRS which have remained unanswered – and in some cases even unasked – until now. Therefore, this dissertation has a material impact on the understanding of accounting quality under IFRS.

This study, presented in article format, contributed to the development of the science and practice of positive psychology / psychofortology, specifically in the South African multi-cultural context, through (i) a first phase exploration of the validity of several scales, mainly developed in a 'western' context, for applicability of measurement of facets of psychological well-being in the South African (multicultural) context (manuscript I), (ii) an exploration of patterns of psychological wellbeing and satisfaction with life in cultural context (manuscript 2), and (iii) a review of the state of the art of the applicability of knowledge (theory and experimental findings) from the domain of positive psychology, for use in practice to enhance the quality of life for people (manuscript 3). For purposes of this study "cultural context" referred to relatively individualist and relatively collectivist cultural orientations as manifested in shared patterns of behavioural readiness, assumptions, attitudes, beliefs, self-definitions, norms, values, historical background and language groupings. The aim of the first study I article was to do a first phase screening of psychometric properties of several scales measuring facets of psychological wellbeing in a South African context. Most of these scales were developed in a western context, and measure facets of cognitive, affective, conative, social, and spiritual psychological well-being. Data were gathered in two projects including 731 participants from different cultural contexts in the North West Province. The FORTproject (FORT = Clarifying the nature of psychological strengths; -=strength) included a convenience sample of 384 mainly white students and adults from the Potchefstroom area, and a convenience sample of 130 mainly black students from the Mafikeng area. The POWIRS-project (POWIRS = Profiles of Obese Women with the Insulin Resistance Syndrome) included 102 black and 1 15 white adult women. Reliability and validity of scales for use in a South African context were reported. Results indicated that the reliability and validity of scales varied from acceptable to totally unacceptable for use in specific subgroups. It was concluded that the most promising scales for use in all groups were the Affectometer 2 (AFM), the Fortitude Questionnaire (FORQ) (except the FORQ-S), the Cognitive Appraisal Questionnaire (CAQ), the Satisfaction with Life Scale (SWLS) the General Health Questionnaire (GHQ) (the latter measuring pathology), and to some extent the Sense of Coherence Scale (SOC). This second study I article explored the patterns of psychological well-being and satisfaction with life in relatively more individualist and relatively more collectivist cultural contexts in South Africa. Secondary factor analyses were conducted on data obtained in four cross-sectional studies, comprising 1,909 participants. Questionnaires varied in studies, and measured facets of affective, cognitive, physical, spiritual, interpersonal and social well-being. Similarities and differences in patterns of psychological well-being and satisfaction with life were found. Satisfaction with life clusters with intra-psychological well-being in relatively more individualist cultural groups, and with inter-personal factors in relatively more collectivist African groups. Implications for models of psychological well-being and interventions to enhance psychological well-being were indicated. The aim of the third study I article was to review and evaluate the practical applicability of scientific knowledge from the domain of positive psychology / psychofortology, with specific reference to assessment, interventions, lifespan development and application in various contexts. It was shown that knowledge in the scientific domain of positive psychology has great relevance for, and application possibilities on individual, community and public policy levels. Applications were found as far as evaluation (assessment) and interventions are concerned in various life contexts (such as education, psychotherapy, health promotion, work), and in various phases of life (from childhood through adolescence and adulthood to old age). Several specific, empirically validated, strategies for enhancement of facets of psychological well-being were highlighted. It was pointed out that an advantage of positive psychology is that it has the theory, research evidence, and techniques to bring benefit to many people on the total mental health continuum, and not only, but also, to the minority who have a problem or are at risk of developing problems. A main conclusion across the different studies reported in this thesis (articles 1-3), was that cultural contexts and variables certainly need to be taken into account in research and practice of positive psychology. Despite the major developments in the scientific domain of positive psychology / psychofortology, its theories and applications have mainly been developed and explored in a western context, and further research is necessary, specifically in the African context. Several recommendations for future research were made. / Thesis (Ph.D. (Psychology))--North-West University, Potchefstroom Campus, 2007.

智慧資本研究可分為策略流派（strategic stream）與評量流派（measurement stream）。前者主要研究如何創造與運用智慧資本，以及探討智慧資本與價值創造的關係；後者著重如何對智慧資本進行衡量。 　　本研究依評量流派之觀點，以民國91年度資訊電子業上市公司為樣本，探討智慧資本資訊對於企業價值的影響。本文採用內容分析法對各樣本公司進行揭露程度評比，採用Ohslon (1995)模型進行實證研究，結果顯示智慧資本之資訊揭露與企業價值攸關，揭露程度與公司價值成正向關係。就分項智慧資本而言，流程資本以及關係資本之揭露程度與公司價值有顯著關係；然而，人力資本與創新資本的揭露程度與公司價值之關係均不顯著。 / The research in intellectual capital (IC) can be divided into two streams focusing on strategic aspect and measurement aspect, respectively. The former stream investigates how to create and use IC and concentrates on the relation between IC and the value creation. On the other hand, the measurement stream is more concerned with the IC reporting and measurement. 　　Basing on the view of measurement stream, this study selects 177 listed companies in Taiwan electronic industry in 2002 as a sample and investigates the effect of IC information on firm value. By using content analysis method to score the degree of IC disclosure for each sample firm, the empirical result shows that the comprehensive disclosure of IC has significant and positive effect on firm value. When we further look into the decomposition of IC disclosure, both relation capital and process capital are found to have positive and significant effect on firm value while the human capital and innovation capital do not have such a significant relationship.

The purpose of this study is to use a constructivism as a referent to investigate how students learn physics in a Taiwanese career college classroom. Forty-nine first year, engineering major first students participated in this study of teaching and learning in my college level classroom. The theoretical framework for the study was based on the five dimensions of the Constructivist Learning Environment Survey (CLES) (Taylor & Fraser, 1991: Taylor, Fraser & White, 1994; Taylor, Fraser & Fisher, 1997), namely Personal Relevance, Student Negotiation, Shared Control, Critical Voice, and Uncertainty. These dimensions were employed as analytic themes to examine the qualitative data. / A total of six lessons were observed: two lecture classes, two laboratory practice sessions, and two group discussion sessions. My qualitative observations, supplemented by video- and audio-recordings, of these six lessons were used to produce six classroom narratives. These six narratives were analyzed individually and then comparatively using a cross case analysis whereby the five dimensions of the CLES were employed as analytic themes. The CLES questionnaire was administered at the commencement of the semester and again at the end of the semester in order to determine any quantitative changes in students’ perceptions of their classroom environment. The various analyses were used to make several propositions about the constructivist nature of my classroom. I conclude the study with a discussion of the implications of the study and my reflections on the thesis experience. / The study found that, in my Taiwanese career college physics classroom, (a) the teacher plays a central role in establishing the overall classroom learning environment, (b) student group dynamics are important in the classroom learning environment, (c) the central role of content often works against the establishment of a constructivist classroom, (d) cultural factors play a large role in determining the constructivist nature of the classroom, (e) language plays an important role in the construction of the learning environment, and (f) the students’ learning attitude affected the classroom environment.

Esta tese aborda o desenvolvimento, uso e experimentação do MineraFórum. Trata-se de um recurso para auxiliar o professor na análise qualitativa das contribuições textuais registradas por alunos em fóruns de discussão. A abordagem desta pesquisa envolveu técnicas de mineração de textos utilizando grafos. As interações proporcionadas pelas trocas de mensagens em um fórum de discussão representam uma importante fonte de investigação para o professor. A partir da análise das postagens, o docente pode identificar quais alunos redigiram contribuições textuais que contemplam conceitos relativos ao tema da discussão, e quais discentes não o fizeram. Desta forma, é possível ter subsídios para motivar a discussão dos conceitos importantes que fazem parte do tema em debate. Para atingir o objetivo do presente estudo, foi necessário realizar uma revisão da literatura onde foram abordados temas como: a Educação a Distância (EAD); Ambientes Virtuais de Aprendizagem; os principais conceitos da área de Mineração de Textos e, por último, trabalhos correlacionados a esta tese. A estratégia metodológica utilizada no processo de desenvolvimento do MineraFórum envolveu uma série de etapas: 1) a escolha de uma técnica de mineração de textos adequada às necessidades da pesquisa; 2) verificação da existência de algum software de mineração de textos que auxiliasse o professor a analisar qualitativamente as contribuições em um fórum de discussão; 3) realização de estudos preliminares para avaliar a técnica de mineração escolhida; 4) definição dos indicadores de relevância das mensagens; elaboração de fórmulas para calcular a relevância das postagens; 5) construção do sistema; 6) integração do MineraFórum a três Ambientes Virtuais de Aprendizagem e, por último, 7) a realização de experimentos com a ferramenta. / This thesis presents the development, use and experimentation of the MineraFórum software. It is a resource that can help teachers in doing qualitative analyses of text contributions in discussion forums. This research included the use of text mining techniques with graphs. Message exchange in discussion forums are an important source of investigation for teachers. By analyzing students’ posts, teachers can identify which learners wrote contributions that have concepts related to the debate theme, and which students did not succeed to do so. This strategy may also give teachers the necessary elements to motivate discussion of concepts relevant to the topic being debated. To accomplish the objectives of this study, a review of the literature was carried on topics such as: Distance Learning; Virtual Learning Environments; main concepts in Text Mining; and studies related to this thesis. The methodological strategy used in the development of MineraFórum followed these steps: 1) choosing a text mining technique suitable to the needs of the research; 2) checking whether there was software available to help teachers to do qualitative analysis of contributions in discussion forums; 3) doing preliminary studies to evaluate the selected mining technique; 4) defining indicators of relevance in the messages; elaborating formulas to calculate relevance in posts; 5) building the system; 6) integrating MineraFórum to three Virtual Learning Environments, and 7) carrying experiments with the tool.