<p><strong>Syfte:</strong> Studiens syfte är att analysera och undersöka om det finns något samband mellan den finansiella risken och lönsamheten. Det övergripande syftet är att se om valet av finansiell risk fungerar som finansieringsstrategi i verkligheten.</p><p><strong>Metod:</strong> Studien bygger på den deduktiva ansatsen där teorier kommer att testas och analyseras mot empiriska data tagna från årsredovisningar. Den kvantitativa metoden används då data från 305 stycken årsredovisningar ska användas för att finna om det finns samband och variation mellan finansiell risk och lönsamhet definierad som vinstmarginal, <em>Rt</em> och <em>Re</em>. Årsredovisningarna utgörs av sekundärdata som samlats in från databasen Retriever. De statistiska metoder som används är bland annat medelvärde, standardavvikelse, regressions- och korrelationsanalys, hypotesprövning och <em>t</em>-test.</p><p><strong>Resultat och slutsats: </strong>Såväl korrelation- och regressionsanalys som hypotesprövning och <em>t</em>-test visar att det finns samband mellan finansiell risk och lönsamhet definierad som <em>Re</em>. Studien visar även att det finns inget samband mellan finansiell risk och lönsamhet definierad som vinstmarginal eller <em>Rt</em>. Valet av finansiell risk fungerar alltså som finansieringsstrategi i verkligheten om lönsamheten är definierad som <em>Re</em>.</p><p><strong>Uppsatsens bidrag:</strong> Resultaten påvisade att det finns samband mellan finansiell risk och <em>Re</em> precis som teorin förespråkar.</p>

Syfte: Studiens syfte är att analysera och undersöka om det finns något samband mellan den finansiella risken och lönsamheten. Det övergripande syftet är att se om valet av finansiell risk fungerar som finansieringsstrategi i verkligheten. Metod: Studien bygger på den deduktiva ansatsen där teorier kommer att testas och analyseras mot empiriska data tagna från årsredovisningar. Den kvantitativa metoden används då data från 305 stycken årsredovisningar ska användas för att finna om det finns samband och variation mellan finansiell risk och lönsamhet definierad som vinstmarginal, Rt och Re. Årsredovisningarna utgörs av sekundärdata som samlats in från databasen Retriever. De statistiska metoder som används är bland annat medelvärde, standardavvikelse, regressions- och korrelationsanalys, hypotesprövning och t-test. Resultat och slutsats: Såväl korrelation- och regressionsanalys som hypotesprövning och t-test visar att det finns samband mellan finansiell risk och lönsamhet definierad som Re. Studien visar även att det finns inget samband mellan finansiell risk och lönsamhet definierad som vinstmarginal eller Rt. Valet av finansiell risk fungerar alltså som finansieringsstrategi i verkligheten om lönsamheten är definierad som Re. Uppsatsens bidrag: Resultaten påvisade att det finns samband mellan finansiell risk och Re precis som teorin förespråkar.

This thesis deals with speech analysis of people who suffer from Parkinson’s disease. Purpose of this thesis is to obtain statistical sample of speech parameters which helps to determine if examined person is suffering from Parkinson’s disease. Statistical sample is based on hypokinetic dysarthria detection. For speech signal pre-processing DC-offset removal and pre-emphasis are used. The next step is to divide signal into frames. Phonation parameters, MFCC and PLP coefficients are used for characterization of framed speech signal. After parametrization the speech signal can be analyzed by statistical methods. For statistical analysis in this thesis Spearman’s and Pearson’s correlation coefficients, mutual information, Mann-Whitney U test and Student’s t-test are used. The thesis results are the groups of speech parameters for individual long czech vowels which are the best indicator of the difference between healthy person and patient suffering from Parkinson’s disease. These result can be helpful in medical diagnosis of a patient.

The implementation of the IFRS framework in 2005 had a significant impact on the listed companies, as they became obligated to adhere to the new standard in preparing their consolidated financial statements. The new framework replaced annual amortization with regular impairment tests for goodwill. This shift provided management with the opportunity to influence the reporting to their advantage. The aim of this study is to examine the underlying factors that influence companies' decisions regarding goodwill impairments. Among the various factors that can affect goodwill impairments, four specific factors have been chosen for closer investigation in this study: CEO turnover, economic conditions, company size, and low profitability. In the present study, a quantitative method has been used to examine and analyze the research questions. Additionally, a deductive approach has been applied in the study. The data collected is based on annual reports from publicly traded companies listed on the OMX 30, OMXC25, OMXH25, and OSEBX 25 Oslo indexes between the years 2020-2022. The results of the study indicated that factors such as CEO turnover, economic downturn, or low profits did not have a significant impact on firms' decisions to write down goodwill. However, the results were more varied when it came to the factor of firm size. Two out of three statistical tests showed no significant relationship between firm size and goodwill impairments. However, the regression analysis suggested a possible significant relationship between the variables. / Införande av IFRS regelverk år 2005 hade en betydande påverkan på de börsnoterade företagen eftersom från denna tidpunkt blev de skyldiga att följa den nya standarden vid upprättandet av sin koncernredovisning. Det nya regelverket ersatte årliga avskrivningar med regelbundna tester för nedskrivning av goodwill. Detta innebar att företagsledningen fick möjlighet att påverka rapporteringen för sin egen fördel. Syfte med denna studie är att undersöka de bakomliggande faktorerna som påverkar företagens val av goodwillnedskrivningar. Av de olika faktorer som kan påverka goodwillnedskrivningar har fyra faktorer valts för att undersökas närmare i detta arbete. De faktorerna som ska undersökas är: VD-byte, konjunkturläge, företagets storlek samt lågt resultat.  I föreliggande studie har en kvantitativ metod använts för att undersöka och analysera forskningsfrågorna. Dessutom har en deduktiv ansats tillämpats i studien. Data som har samlats in baseras på årsredovisningar från börsnoterade företag på listor OMX 30, OMXC25, OMXH25 samt OSEBX 25 Oslo mellan åren 2020–2022. Resultaten från studier indikerade att faktorer som VD-byte, lågkonjunktur eller lågaresultat inte hade någon signifikant påverkan på förtegens beslut att skriva ned goodwill. Däremot var resultaten mer varierade när det gällde faktorn företagets storlek. Två av tre statistiska tester visat inget signifikant samband mellan företagens storlek och goodwillnedskrivningar. Dock visade regressionsanalysen på ett möjligt signifikant samband mellan variablerna

This study investigates the impact of mega-sporting event announcements on the host country's stock market. The analysis includes 34 events between 2000 and 2024, including the Olympic Games (Summer and Winter), the FIFA World Cup, and the UEFA European Championship. Employing a deductive approach grounded in existing theory and research, the study formulates hypotheses and utilizes an event study methodology to examine whether the announcements trigger abnormal returns in the host nation's stock market. T-tests are used to assess the statistical significance of the findings. The results provide limited evidence of market reactions to the announcements, with any potential effects occurring primarily before the official announcement, suggesting the possibility of information leakage or insider trading. No significant effects were found on the announcement day itself or on subsequent days. Furthermore, no statistically significant differences were found based on the economic size of the host nation or the type of event. However, the study did observe that FIFA World Cup announcements tend to generate slightly more volatile market reactions compared to the other events.

The aim of the dissertation is to compare the psychosocial climate of the classes between the 5th and 6th grades of Czech elementary school. In the train of pupils' leaving into the high- tracked schools there are significant organizational changes in the classes of the 6th grade. This theme includes the phenomenon of the early tracking, when some pupils can leave the mainstream of education (elementary school) and start attending the high-tracked schools (multi-year gymnasium). The aim of our study is to contribute to the research, that with the departure of students into high-tracked schools the psychosocial climate in the classes of the 6th grade unequivocally exacerbates. We are also interested in which specific students are accepted into high-tracked schools, and whether they are effective classroom leaders and socio- metric stars. In our study, we also find out the classroom positions of students who are continuously educated in the 5th and 6th grades of the elementary schools and their classmates, who have come as new students into the classes of the 6th grade. In the theoretical section we introduce the foreign and domestic researches which were conducted on the association between tracking and classroom climate. The empirical part inquiries into a detailed analysis of quantitative research...

The purpose of this research was to investigate the effect that mode of test administration could have on computerised assessment results involving proctored and unproctored test conditions. Two South African test instruments, the Learning Potential Computerised Adaptive Test (LPCAT) and the Career Preference Computerised Adaptive Test (CPCAT) were used in the study. A quantitative, quasi-experimental design was used, and a convenience sample for LPCAT (N=82) and CPCAT (N=81) consisted of employees in the hospitality industry. Using a within-participants design, the dependent t-test was used for statistical analysis. For the total group the LPCAT results yielded no statistically significant differences between the mean scores for the two different modes of administration. For the total group the CPCAT results yielded statistically significant differences in the mean scores per mode of administration for five out of 34 dimensions, however, for the majority of the CPCAT sub-dimensions, the mode of administration did not impact on results. It was concluded that mode of administration did not impact on the cognitive test scores and only to a very limited degree on the non-cognitive test scores. Based on the results the null hypotheses for the effect of mode of administration were not rejected. / Industrial & Organisational Psychology / M.A. (Industrial and Organisational Psychology)

ITC/USA 2015 Conference Proceedings / The Fifty-First Annual International Telemetering Conference and Technical Exhibition / October 26-29, 2015 / Bally's Hotel & Convention Center, Las Vegas, NV / Over the past several years DoD imposed constraints on test deliverables, requiring objective measures of test results, i.e., statistically defensible test and evaluation (SDT&E) methods and results. These constraints force the tester to employ statistical hypotheses, analyses and perhaps modeling to assess test results objectively, i.e., based on statistical metrics, probability of confidence and logical inference to supplement rather than rely solely on expertise, which is too subjective. Experts often disagree on interpretation. Numbers, although interpretable, are less variable than opinion. Logic, statistical inference and belief are the bases of testable, repeatable and refutable hypothesis and analyses. In this paper we apply linear regression modeling and analysis of variance (ANOVA) to time-space position information (TSPI) to determine if a telemetry (TM) antenna control unit (ACU) under test (AUT) tracks statistically, thus as efficiently, in C-band while receiving both C- and S-band signals. Together, regression and ANOVA compose a method known as analysis of covariance (ANCOVA). In this, the second of three papers, we use data from a range test, but make no reference to the systems under test, nor to causes of error. The intent is to present examples of tools and techniques useful for SDT&E methodologies in testing.

ITC/USA 2015 Conference Proceedings / The Fifty-First Annual International Telemetering Conference and Technical Exhibition / October 26-29, 2015 / Bally's Hotel & Convention Center, Las Vegas, NV / Over the past several years DoD imposed constraints on test deliverables, requiring objective measures of test results, i.e., statistically defensible test and evaluation (SDT&E) methods and results. These constraints force testers to employ statistical hypotheses, analyses and modeling to assess test results objectively, i.e., based on statistical metrics, analytical methods, probability of confidence complemented by, rather than solely on expertise, which is too subjective. In this and companion papers we discuss methods of objectifying testing. We employ an earth coordinate model and statistical modeling of telemetry (TM) tracking antenna employing time-space position information (TSPI) and derived statistical measures for tracking-error and auto-tracking mode. Test data were statistically analyzed via analysis of covariance (ANCOVA) which revealed that the antenna control unit (ACU) under test (AUT) does not track statistically identically, nor as practically or efficiently in C-band while receiving data carriers in both S- and C-bands. The conclusions of this paper add support to that hypothesis. In this third of three papers we use data from a range test, but make no reference to the systems under test as the purpose of this paper is to present an example of tools useful for employing a SDT&E methodology.

審計人員藉著審計報告，對公司之財務報表是否允當表示專家意見，但審計人員簽發 報告之前，必須實施審核工作，蒐集客觀之證據，俾作為對財務報表表示意見之依據 。在蒐集並評估證據的審計程式中，為提高審計工作效率及品質，須對受查公司之內 部控制制度是否健全進行研討及評估。惟何種內部控制方屬健全，並無明確的準則， 因此，造成審計人員對內部控制判斷有很大的分歧。 本研究目的旨在探討認知型態對內部控制評估之影響，另外探討審計人員經驗多寡及 不同事務所之審計人員是否亦會影響對內部控制之評估。 本研究於文獻探討中，介紹了美國學術界對內部控制判斷及認知型態之研究，許多研 究者發現教育、訓練及經驗會影響審計人員的判斷，本研究加上人格變項住行研究。 本研究經以國內會計師事務所審計人員為對象，要求受試者評估所給予個案之內部控 制制度，並作人格偏好測驗。採雙因子變異數分析及ｔ檢定求其結果，俾提供我國會 計師事務所之參考。