Thesis (M.A.)--University of Canterbury, 2007. / Typescript (photocopy). Includes bibliographical references (p. 130-131). Also available via the World Wide Web.

<p>För att finansiell rapportering ska ge läsaren en så klar bild som möjligt krävs en viss grad av harmonisering och upprättande av redovisningsstandards. Risken blir annars att redovisningen inte blir jämförbar och transparent. I december 2001 kom Redovisningsrådets Akutgrupp med ett uttalande som sa att koncernbidraget ska redovisas efter ekonomisk innebörd istället för, som tidigare, en bokslutsdisposition i resultaträkningen. Det problem som då uppstod var hur de företag som följde, och följer, Bokföringsnämnden skulle göra. Därför har Bokföringsnämnden under 2006 och 2007 skickat ut remisser med förslag på hur koncernbidraget i framtiden ska redovisas. Syftet med denna undersökning har således varit att dels undersöka hur onoterade koncernföretag redovisar idag och dels undersöka vilka för- och nackdelar det finns med de olika redovisningssätten. För att analysera det insamlade materialet har vi i huvudsak använt oss av standardiseringsteorin med utgångspunkt i de två övergripande redovisningsperspektiven – den anglosaxiska och den kontinentala. Resultatet av undersökningen visade att ca hälften av de kontrollerade företagen redovisade koncernbidraget enligt Redovisningsrådets rekommendation och andra hälften som en bokslutsdisposition i resultaträkningen. Den visade också att för- och nackdelarna vägde ganska lika, men med en svag övervikt åt redovisning i resultaträkningen. Vi anser att redovisning i resultaträkningen är bättre, men det bör ske som en egen post och inte som en bokslutsdisposition.</p>

För att finansiell rapportering ska ge läsaren en så klar bild som möjligt krävs en viss grad av harmonisering och upprättande av redovisningsstandards. Risken blir annars att redovisningen inte blir jämförbar och transparent. I december 2001 kom Redovisningsrådets Akutgrupp med ett uttalande som sa att koncernbidraget ska redovisas efter ekonomisk innebörd istället för, som tidigare, en bokslutsdisposition i resultaträkningen. Det problem som då uppstod var hur de företag som följde, och följer, Bokföringsnämnden skulle göra. Därför har Bokföringsnämnden under 2006 och 2007 skickat ut remisser med förslag på hur koncernbidraget i framtiden ska redovisas. Syftet med denna undersökning har således varit att dels undersöka hur onoterade koncernföretag redovisar idag och dels undersöka vilka för- och nackdelar det finns med de olika redovisningssätten. För att analysera det insamlade materialet har vi i huvudsak använt oss av standardiseringsteorin med utgångspunkt i de två övergripande redovisningsperspektiven – den anglosaxiska och den kontinentala. Resultatet av undersökningen visade att ca hälften av de kontrollerade företagen redovisade koncernbidraget enligt Redovisningsrådets rekommendation och andra hälften som en bokslutsdisposition i resultaträkningen. Den visade också att för- och nackdelarna vägde ganska lika, men med en svag övervikt åt redovisning i resultaträkningen. Vi anser att redovisning i resultaträkningen är bättre, men det bör ske som en egen post och inte som en bokslutsdisposition.

Ura, a minority language spoken in Papua New Guinea, appears to be a candidate for eventual extinction, with an estimated 1,900 speakers, very few (if any) of them monolinguals. Any language is a unique vantage point from which to see humanity and our world in its various facets, and preserving endangered languages seems at least as worthy a pursuit as the many efforts globally at saving endangered species of flora and fauna. Also of great importance is the revitalisation (or first-time facilitation) of identity, esteem and dignity for speakers with regard to their language (and, inseparably, culture). This thesis gives an overview of the sociolinguistic context of Ura, followed by a description and analysis of the phonology of Ura, and then addresses of some of the morphophonology. Features explored include vowel centring and harmony, phonologically and morphophonologically conditioned epenthesis, and diachronic and synchronic alternations. The final chapter provides practical application of the issues discussed as they would relate to an Ura dictionary, and includes samples of the suggested wording and format of introductory notes and entries. It is hoped that what is currently in progress or completed in the Ura language in terms of records, translation, literacy and linguistic analysis (of which this thesis is a part) will facilitate and support progress towards strength and vitality that will not perish.

Synchrotron light source are accelerating research and development and fueling innovation in a wide range of research disciplines and industries worldwide. The third-generation synchrotron radiation facilities such as Advanced Photon Source (APS), produce ultra-brilliant x-rays using insertion devices consisting mainly of undulators, which provide exciting opportunities for advanced research into materials, earth science, life science, and medicine. Using high brightness x-ray radiation with high spatial coherence, unique coherence-based experiments are now becoming possible: coherence imaging techniques such as phase contrast imaging, holography, and tomography, are under intensive development, opening up a range of new areas of investigation. At the same time some useful optical elements used in the synchrotron radiation system have been created rapidly. Crucial to the development of all these fields is some knowledge of the spatial coherence of the light produced by these sources. In other words, the characterization of spatial coherence is a high priority. / The aim of this project is to develop a theoretical and experimental program to allow the measurement of the spatial coherence of synchrotron radiation. A technique to measure the spatial coherence of x-rays from undulators is presented. The essence of the coherence measurement technique is based on the interpretation of a complex diffraction pattern. We measure the spatial coherence function of a 7.9 keV x-ray beam from an undulator at a third-generation synchrotron (APS) using a sophisticated diffracting aperture known as a Uniformly Redundant Array (URA). The URA was also used to measure the spatial coherence function for soft x-rays at the APS. When a traditional Young’s double-slit experiment is used to test the degree of coherence, the separations of the two-slit have to be changed repeatedly to full map the spatial coherence function. The URA is a complex aperture consisting of many slits, (or, for a two-dimensional array, pinholes), organized such that all possible slit separations occur, and do so with exactly the same frequency. One might regard the URA as able to simultaneously perform many Young’s experiments a precisely equal number of times across the full range of slit separations permitted by the overall size of the URA. Therefore one experiment using a one-dimensional (1D) URA can perform the equivalent of multiple double-slit experiments. The diffraction theory developed in this thesis a convenient theoretical basis for interpreting this diffraction pattern.

Försvarsmakten har framför allt från år 2000 intill idag minskat sin personal, inte linjärt, utan som en följd av olika omständigheter och händelser, såsom omstruktureringar, nedskärningar och politiska beslut. Nu går Försvarsmakten en ny framtid till mötes där myndigheten går in i en tillväxtfas nationellt med etablering av nya regementen. Ett eventuellt medlemskap i Nato står vid dörren och därmed också en ökning av antalet utlandsstationeringar.  Vi har identifierat tre förhållanden som påverkar den personella utmaningen som Försvarsmakten står inför vid ett eventuellt medlemskap i Nato. Antalet officerare som är tillgängliga idag med konstaterandet att det har minskat över tid. Det ökade behovet av officerare för tjänstgöring utomlands om Sverige blir en Nato-medlem. Den frivillighet som råder idag när det gäller att stationeras utomlands med URA-avtalet. I denna kvalitativa intervjustudie har målet varit att skapa en fördjupad förståelse för vad som motiverar och begränsar officeren förenat med en stationering utomlands. Studiens slutsatser är indelad i motivation och begränsningar där de tre viktigaste för respektive begrepp kortfattat redovisas nedan: Vad som motiverar• Utvecklas som individ och i sin yrkesroll och bidra till FM med ny kompetens• För officeren är det viktigt att ha familjen med sig vid en utlandsstationering• Arbetets karaktär och den internationella arbetsmiljön Vad som begränsar• Ekonomisk förlustaffär när officeren har medföljande• Brister i sammanhållen personalplanering på individnivå• Brister i information och stöd från arbetsgivaren / The Swedish Armed Forces have primarily reduced their personnel from the year 2000 up until today, not in a linear fashion, but as a result of various circumstances and events, such as restructuring, cutbacks, and political decisions. Now, the Armed Forces are heading towards a new future, where the authority is entering a growth phase nationally with the establishment of new regiments. A potential membership in NATO is on the horizon, and thus an increase in the number of foreign deployments. We have identified three conditions that affect the personnel challenge that the Armed Forces face in the event of membership in NATO. The number of officers available today with the finding that it has decreased over time. The increased need for officers for service abroad if Sweden becomes a NATO member. The voluntary nature that prevails today when it comes to being stationed abroad with the URA agreement. In this qualitative interview study, the goal has been to create a deeper understanding of what motivates and limits the officer associated with a stationing abroad. The study's conclusions are divided into motivation and limitations, where the three most important for each concept are briefly presented below:  What motivates• Develop as an individual and in their professional role and contribute to Swedish Armed Forces with new skills• For the officer, it is important to have the family with them when posted abroad• The nature of the work and the international work environment What limits• There is an economic loss situation when the officer has accompanying family members• Shortcomings in coherent personnel planning at the individual level• Lack of information and support from the employer

The optimum ordering strategies for the coded V-BLAST system with capacity achieving temporal codes on each stream are studied in this thesis. Mathematical representations of the optimum detection ordering strategies for the coded V-BLAST under instantaneous rate allocation (IRA), uniform power/rate allocation (URA), instantaneous power allocation(IPA) and instantaneous power/rate allocation (IPRA) are derived. For two transmit antennas, it is shown that the optimum detection strategies are based on the per-stream before-processing channel gains. Based on approximations of the per-stream capacity equation, closed-form expressions of the optimal ordering strategy under the IRA at low and high signal to noise ratio (SNR) are derived. Necessary optimality conditions under the IRA are given. Thresholds for the low, intermediate and high SNR regimes in the 2-Tx-antenna system under the IPRA are determined, and the SNR gain of the ordering is studied for each regime. Performances of simple suboptimal ordering strategies are analysed, some of which perform very close to the optimum one.

The optimum ordering strategies for the coded V-BLAST system with capacity achieving temporal codes on each stream are studied in this thesis. Mathematical representations of the optimum detection ordering strategies for the coded V-BLAST under instantaneous rate allocation (IRA), uniform power/rate allocation (URA), instantaneous power allocation(IPA) and instantaneous power/rate allocation (IPRA) are derived. For two transmit antennas, it is shown that the optimum detection strategies are based on the per-stream before-processing channel gains. Based on approximations of the per-stream capacity equation, closed-form expressions of the optimal ordering strategy under the IRA at low and high signal to noise ratio (SNR) are derived. Necessary optimality conditions under the IRA are given. Thresholds for the low, intermediate and high SNR regimes in the 2-Tx-antenna system under the IPRA are determined, and the SNR gain of the ordering is studied for each regime. Performances of simple suboptimal ordering strategies are analysed, some of which perform very close to the optimum one.

The aim of this thesis is to compare the ideas Ziya G&ouml / kalp and Yusuf Ak&ccedil / ura on Turkism. Nationalism emerged in the 18th century in Western Europe has been a real force in world politics for the last two centuries. Naturally, towards the end of the 19th century, the Ottoman Empire with many different ethnic groups within its borders was influenced by Western nationalist movements. Analyzing Turkish nationalism, it is seen that from the late 18th century to the announcement of the Second Constitution in 1908, Turkish nationalism went parallel to the modernization attempts of the Ottoman reformers. The Ottoman bureaucrats considered modernity as a goal to overcome the difficulties of the Ottoman Empire. Ottomanism and Islamism were the sub-ideologies of the state, which were essential for its survival. However, after the Balkan wars, Turkism became popular among ottoman intellectuals. Both G&ouml / kalp and Ak&ccedil / ura played a leading role in the direction of Turkish nationalism during the transition from a multi-ethnic Ottoman Empire to a secular and modern Turkish nation-state. Additionally, after the foundation of the Turkish nation-state, they shaped the content of the reforms of the new state with their nationalist way of thinking. In this respect, they served as the intellectual sources of Turkish nationalism. The main purpose of this thesis is to offer an analytical framework for understanding the peculiarities of G&ouml / kalp and Ak&ccedil / ura&rsquo / s nationalist thoughts during the late Ottoman and early Republican periods. In this context, this thesis examines the ideas of the two scholars on a comparative basis and aims to reveal the differences and similarities in their ideas.

The optimum ordering strategies for the coded V-BLAST system with capacity achieving temporal codes on each stream are studied in this thesis. Mathematical representations of the optimum detection ordering strategies for the coded V-BLAST under instantaneous rate allocation (IRA), uniform power/rate allocation (URA), instantaneous power allocation(IPA) and instantaneous power/rate allocation (IPRA) are derived. For two transmit antennas, it is shown that the optimum detection strategies are based on the per-stream before-processing channel gains. Based on approximations of the per-stream capacity equation, closed-form expressions of the optimal ordering strategy under the IRA at low and high signal to noise ratio (SNR) are derived. Necessary optimality conditions under the IRA are given. Thresholds for the low, intermediate and high SNR regimes in the 2-Tx-antenna system under the IPRA are determined, and the SNR gain of the ordering is studied for each regime. Performances of simple suboptimal ordering strategies are analysed, some of which perform very close to the optimum one.