In this thesis I present an account of the formal semantics of counterfactuals that systematically deals with impossible antecedents. This, in turn, allows us to gain a richer understanding of what makes certain thought experiments informative in spite of the impossibility of the situations they consider. In Chapter II, I argue that there are major shortcomings in the leading theories of counterfactuals. The leading theories of counterfactuals (based on classical two-valued logic) are unable to account for counterfactuals with impossible antecedents. In such accounts, everything and anything follows from an impossible antecedent. In Chapter III, I examine some crucial notions such as conceivability, imaginability, and possibility. Herein I argue that there is a distinction to be made between the notions of conceiving and imagining. Conceivability, it turns out, is a sufficient condition for being a case. Recent literature on the semantics for relevance logic have made some use of the notion of a “state”, which differs from a world in that contradictions are true in some states; what is not done in that literature is to clarify how the notion of a state differs from an arbitrary collection of claims. I use the notion of a case as a (modal) tool to analyze counterfactuals with impossible antecedents, one for which, unlike the notion of states, it is clear why arbitrary collections of claims do not count. In Chapter IV, I propose a new account of counterfactuals. This involves modifying existing possible worlds accounts of counterfactuals by replacing possible worlds by the “cases” identified in Chapter III. This theory discerns counterfactuals such as: “If Dave squared the circle, he would be more famous than Gödel” which seems true, from others like: “If Dave squared the circle, the sun would explode”, which seems false. In Chapter V I discuss one of the main pay offs of having an account of counterfactuals that deals systematically with counterfactuals with impossible antecedents. To apply the new account of counterfactual to thought experiments, first we have to transform the thought experiment in question into a series of counterfactuals. I show how this is to be done, in Chapter V. There are two advantages of such an account when we apply it to thought experiments: First, for thought experiments with impossible scenarios, our new account can explain how such thought experiments can still be informative. Secondly, for thought experiments like the Chinese Room, where it is not clear whether there is a subtle impossibility in the scenario or not, this new account with its continuous treatment of possible and impossible cases makes clear why the debate about such thought experiments looks the way it does. The crucial question is not whether there is such an impossibility, but what is the "nearest" situation in which there is a Chinese Room (whether it is impossible or not) and what we would say there (about the intentionality of the room). On traditional accounts, it becomes paramount to deal with the possibility question, because if it is an impossible scenario the lessons we learn are very different from the ones we learn if it is possible. There are no available theories of thought experiments that account for thought experiments with impossible/incomplete scenarios. With the new account of counterfactual and by applying it to thought experiments we over come this difficulty.

This dissertation presents two studies on the value relevance and perceived credibility of pro forma earnings. In the first study, I investigate the value relevance of pro forma earnings relative to two alternative earnings measures GAAP earnings and analysts actual earnings. Value relevance is assessed using two approaches. The first approach examines whether the markets expectations (contemporaneous returns or price) is best reflected in future pro forma earnings, future GAAP earnings, or future analysts actual earnings. The second approach is to determine through pair-wise comparisons of the three earnings measures (e.g., pro forma earnings versus GAAP earnings), which has the greatest explanatory power (comparing adjusted R2s) in explaining price and returns. Across approaches and models, each of the three earnings measures tends to be value relevant. However, Pro forma is consistently the most value relevant, followed by analysts actuals, with GAAP earnings having the least value relevance. That is, pro forma earnings have the greatest information content. This finding is consistent with managers, in aggregate, using pro forma to inform rather than to manage expectations or to mislead. <p>In the second study, I examine the impact of credibility attributes board characteristics, auditor quality and overall information quality on the value relevance of pro forma earnings. It is hypothesized that the credibility attributes will have a statistically significant impact on investors reaction to pro forma earnings. Consistent with the predictions, I find that stronger board characteristics, higher auditor quality and higher overall information quality are positively associated with higher market reaction to the pro forma announcement. That is, credibility attributes increase the value relevance of pro forma earnings. This finding is consistent with some firms providing pro forma earnings that are perceived to be credible and others providing pro formas that are perceived as less credible and possibly provided to manage expectations or to mislead.

Bakgrund och problem: Under 1980-talet riktades hård kritik mot  konomistyrningen i den såkallade ”Relevance Lost” - debatten. Kritiken styrdes senare mer specifikt mot budgeten, där kritiker som Jan Wallander (1995) samt Hope &amp; Fraser (2003) menade att budgeteringen tillförde lite värde i modern affärsverksamhet och att den borde avskaffas helt. Trots kritiken visar nyare studier av Ekholm &amp; Wallin (2000) samt Libby &amp; Lindsay (2009) att majoriteten av företag fortfarande använder sig av budget som en viktig del av sin ekonomistyrning trots att företagen är medvetna om budgetens nackdelar. Detta fenomen kallar vi för ”budgetparadoxen” och kan sammanfattas i studiens huvudfråga ”Varför lever budgeten och budgetsliknande processer vidare trots all kritik som riktats mot den?” Syfte: Studiens syfte är att beskriva och förklara hur två företag valt att hantera kritiken riktad mot den traditionella budgeteringn samt att konstruera en förklarande modell som visar hur budgeten kan ersättas eller utvecklas. Metod: En kvalitativ metod användes, baserad på semistrukturerade intervjuer med fyra respondenter i två fallföretag. Analys och slutsats: Med hjälp av studiens två fallföretag samlades information in om hur de hanterat kritikpunkter som riktats mot budgeten. Intressant var att se vilka komplement som användes till den traditionella budgeten och vilka anledningar man haft att behålla eller ersätta budgeten. De två fallföretagen ansågs inledningsvis befinna sig på var sin sida i frågan, där det ena företaget använder sig av traditionell budgetering medan det andra valt att överge budgeten helt. Vid en närmare analys av företagen kunde däremot flera likheter utskiljas. Analysen visade att inget av de två fallföretagen hade valt en tydligt ”antingen-eller” ståndpunkt i budgetfrågan, utan att de snarare liknar varandra vad gäller utformning av sina styrmedel. Analysen har mynnat ut i en förklarande modell som visar hur budgeten kan utvecklas eller kompletteras, där tre nya begrepp: ”budgetliknande processer”, ”utvecklad budgetering” samt ”situationsbaserad budgetering” formulerats. I slutsatsen poängteras att det inte finns någon standardutformning för budgetanvändningen i företag utan att företag snarare befinner sig någonstans mellan dessa begrepp beroende på vilka specifika verksamhetsförutsättningar och krav som ställs på ett företag.

A classic but unresolved debate regarding the American stratification system is the precise nature of the underlying causal processes by which education is associated with socioeconomic attainment. One traditional view of education is the technical-functional or human capital approach which posits that education augments productive capacities by imparting valuable analytic and cognitive abilities, technical competences, and significant social or communication skills. A contrasting view is the signaling approach, which downplays the intrinsic significance of schooling, and instead emphasizes the role of educational credentials in certifying, legitimating, and rationing employment in higher-paying jobs. As the labor market becomes increasingly polarized with the decline of unions and the downsizing of the traditional manufacturing sector, educational attainment is becoming increasingly significant for socioeconomic attainment, and this classic debate is thus becoming even more relevant to understanding inequality in contemporary America. To shed new light on this issue, this analysis investigates the 2003 National Survey of College Graduates, which includes data on workers’ assessments of the extent to which their educational background is utilized in their jobs and work activities. The results of this analysis indicate that individuals whose degrees are highly relevant to their current occupation have significantly higher salaries than individuals whose degrees are less relevant, controlling for the level of degree. These findings provide evidence for human capital arguments by showing that education which augments productive capacities has greater rates of return than education that simply provides one with higher levels of credentials. / text

In order to better understand how viewers, critics, journalists and series producers help shape the “quality TV” discourse and position shows within it, this project uses case studies of 30 Rock, Parks and Recreation and Parenthood to dissect how style, narrative and paratexts influence public discourse about “quality” programs both in print and on the Internet. Using Kristen Marthe Lentz’s theories on “quality TV” and “relevance programming,” I examine how each show uses a cinematic style in combination with various strategies such as special episodes, narrative complexity, intertextuality, patriarchal narrative and feminism to align themselves with other “quality” series more readily found on basic and pay-cable, while also allowing viewers and critics on popular culture sites like the A.V. Club to make “quality” comparisons. / text

Evans' (e.g., 2006) heuristic-analytic theory of the selection task proposes that card selections are triggered by relevance-determining heuristics, with analytic processing serving merely to rationalise heuristically-cued decisions. Evans (1996) provided evidence for the theory by setting up an inspection-time paradigm. He used computerpresented selection tasks and instructions for participants to indicate (with a mousepointer) cards under consideration. The theory predicts that longer inspection times should be associated with selected cards (which are subjected to rationalisation) than with rejected cards. Evans found support for this idea. Roberts (1998b) however, argued that mouse-pointing gives rise to artefactual support for Evans' predictions because of biases associated with the task format and the use of mouse pointing. In the present thesis all sources of artefact were eradicated by combining careful task constructions with eye-movement tracking to measure directly on-line attentional processing. Across a series of experiments good evidence was produced for the robustness of the inspection-time effect, supporting the predictions of the heuristicanalytic account. It was notable, however, that the magnitude of the inspection-time effect was always small. A further experiment separated the presentation of rules from associated cards to avoid possible dilution of the inspection-time effect arising from parallel rule and card presentation. However, the observed inspection time effect remained small. A series of experiments utilising think-aloud methods were then employed to test further the predictions concerning relevance effects and rationalisation processes in the selection task. Predictions in relation to these experiments were that selected cards should be associated with more references to both their facing and their hidden sides than rejected cards, which are not subjected to analytic rationalisation. Support was found for all heuristic-analytic predictions, even .,' . where 'select/don't select' decisions were enforced for all cards. These experiments also clarify the role played by secondary heuristics in cueing the consideration of hidden card values during rationalisation. It is suggested that whilst Oaksford and Chater's (e.g., 2003) information gain theory can provide a compelling account of our protocol findings, Evans' heuristic-analytic theory provides the best account of the full findings of the thesis. The mental models theory (e.g., Johnson-Laird & Byrne, 2002) fares less well as an explanation of the full dataset.

This research is an exploration of students' meaning making around physical concepts through connections to students' funds of knowledge. This qualitative case study, influenced by Indigenous methodologies, focused on two Native students in a tribal college introductory physics course, exploring the personal, cultural, and philosophical connections that were voiced in dialogic interactions among the students and instructor. The data were collected through audio recordings of class sessions and reflective journaling by the instructor/researcher. Analysis identified dialogues in which meaning making took place, and the funds of knowledge that students brought to bear on these dialogues. The results of the analysis of these meaning-making occasions are presented by physical concept. For both students, the cultural connections they brought in were ways for them to incorporate their out-of-class identities and to consider their cultures from a scientific perspective. The influence of the students' personal connections was just as important as that of the cultural connections; the shared classroom context was also a valuable resource in the for collaborative meaning making. Both students both enjoyed examining the philosophical and spiritual implications of physical ideas; these dialogues provided windows into students' thinking that would not have been accessible in other ways. The students also made meanings about the nature of science that meshed with their identities and created a space for them to identify as scientists, and both came to view science as part of their cultural heritage. Allowing students free reign to make connections and empowering them to make decisions about their own learning were means of encouraging students to develop meaningful conceptual understanding. By investigating the meanings students made around physical content, we can learn about what motivates them, what is important to them, and potentially how to structure curricula that will better support their meaning making in other courses.

Structured document retrieval (SDR) systems minimize the effort users spend to locate relevant information by retrieving sub-documents (i.e., parts of, as opposed to entire, documents) to focus the user's attention on the relevant parts of a retrieved document. SDR search tasks are differentiated by the multiplicity of ways that users prefer to spend effort and gain relevant information in SDR. The sub-document retrieval paradigm has required researchers to undertake costly user studies to validate whether new IR measures, based on gain and effort, accurately capture IR performance. We propose the Extended Structural Relevance (ESR) framework as a way, akin to classical set-based measures, to formulate SDR measures that share the common basis of our proposed pillars of SDR evaluation: relevance, navigation and redundancy. Our experimental results show how ESR provides a flexible way to formulate measures, and addresses the challenge of testing measures across related search tasks by replacing costly user studies with low-cost simulation.

In diesem Bericht soll der Frage nachgegangen werden, ob sich bei den studentischen Erwartungen an das Lehramtsstudium tatsächlich Schwerpunkte in den Bereichen "Praxis", "soziale Kompetenzen", und "methodisch-didaktisches Wissen" bilden. Außerdem soll erörtert werden, ob sich bezüglich der Schulformen oder dem Studienfortschritt Unterschiede in den Erwartungen zeigen. Weiterhin stellt sich die Frage, ob die Studierenden "zu wenig Gelegenheit zum Erwerb sozialer Kompetenzen, methodisch-didaktischen Grundwissens etc. erhalten [… oder ob] sie das angebotene methodisch-didaktische Grundwissen, das angebotene psychologische Grundwissen etc. für verfehlt halten, weil es nicht den erwünschten Praxisbezug bietet".

Structured document retrieval (SDR) systems minimize the effort users spend to locate relevant information by retrieving sub-documents (i.e., parts of, as opposed to entire, documents) to focus the user's attention on the relevant parts of a retrieved document. SDR search tasks are differentiated by the multiplicity of ways that users prefer to spend effort and gain relevant information in SDR. The sub-document retrieval paradigm has required researchers to undertake costly user studies to validate whether new IR measures, based on gain and effort, accurately capture IR performance. We propose the Extended Structural Relevance (ESR) framework as a way, akin to classical set-based measures, to formulate SDR measures that share the common basis of our proposed pillars of SDR evaluation: relevance, navigation and redundancy. Our experimental results show how ESR provides a flexible way to formulate measures, and addresses the challenge of testing measures across related search tasks by replacing costly user studies with low-cost simulation.