本研究探討在美發行存託憑證之外國公司（ADR公司）採用不同會計準則編製財務報表，對於分析師盈餘預測之影響；以及美國證券交易委員會(SEC)於2007年11月15日免除採用國際會計準則之ADR公司編製Form 20-F調節表規定，對於分析師盈餘預測之影響。針對主題一實證結果顯示，相較於外國公司所屬國家之會計準則，國際會計準則(IFRS)與美國一般公認會計原則(US GAAP)在提供資訊能力上較佳，有助於分析師之盈餘預測；然而進一步的實證則顯示IFRS與US GAAP間在提供資訊能力上並無明顯差異。此外，研究發現當外國公司之所屬國家為法制力較高的國家時，較有助於分析師之盈餘預測。針對主題二實證結果，本研究實證結果支持SEC對於免除採IFRS公司編製Form 20-F調節表的預期，並未發現任何證據顯示SEC免除ADR公司編製Form 20-F調節表，對於分析師進行盈餘預測時會有資訊遺失(information loss)的現象，本文實證結果亦顯示對於分析師而言IFRS與US GAAP所編製的財務報表可以提供類似的資訊。

Besiremdama Helmuto Renerto tyrimais, apie šizofrenijai būdingus piešinių požymius, sukūriau aštuonis interaktyvius paveikslus. Interaktyvus paveikslai – tai lyg ligos kintamumas, simptomų ar požymių judėjimas. / Referring Helmut Renert studies of schizophrenia-specific features drawings, created eight interactive images. Interactive images - it's like disease variability of symptoms or signs of movement.

Kasdienis veiksmo kartojimas formos paieškų sėkmės labui tapo pagrindine darbo tema: ką daryti su vizualių bei rašytinių išraiškų kiekybe? Asmeniniai įrašai, atrinkti ir persipynę su Paul Klee, Eugene Delacroix bei Edvard Munch dienoraščių analize autorei rūpimais aspektais, įgavo „Sąsiuvinio nr. 4“ – rašto darbo formą, bylojančią apie kūrybinių procesų įtakas ir ištakas. Estampai bei savaitiniai piešiniai susivienijo kolekcijoje „Fermo“, Išvertus iš Esperanto kalbos – uždarymas, baigimas. Baigiamasis darbas – tai neišvengiamai pasikartojančių vaizdinių ir verbalių išraiškų, surinktų paskutiniųjų mokslo metų Vilniaus dailės akademijoje metu, sintezė. / The repetition of a daily action for the sake of luck in a form reaserch became the main problem of the work: what to do with the amount of visual and written expressions? Selected personal entries overlapped with Paul Klee, Eugene Delacroix and Edvard Munch diaries analysies gained a form of „Jounal nr. 4“ – a written work, pointing the interests and outflows of the working processes. The prints and weekly drawings united in a collection „Fermo“. The comlplete work is a sythesis of necesarilly repetitive pictorial and verbal expresions, collected during the last years of studies in Vilnius Academy of Arts.

Idag projekteras byggnader för att spara energi och minimera värmeförluster som sker genom klimatskal. För att kunna minska behovet av aktiv uppvärmning för de boende utvecklades en idé om att byggnaden skulle uppvärmas med hjälp av passivvärme. Detta ledde till skapandet av passiv och lågenergihus. Det har funnits passivhus i mer än 20 år och vanligen används denna princip av privatvillor. På senare tid har dock passivhustekniken börjat integreras vid uppförandet av flerbostadshus. Syftet är naturligtvis att minska årsbehovet av aktiv uppvärmning för byggnader och samtidigt minska värmeeffektbehovet. Vid projekterande av passivhus eller lågenergihus har det historiskt sett lagts mer fokus på byggnadsfunktionen än utseendet, vilket kan leda till att den estetiska formen på byggnaden försummas. Det leder i sin tur till frågeställningen om passivhus kan projekteras till att vara såväl energieffektivt som estetisk tilltalande eller om det finns ett motsatsförhållande? Svaret på frågan är att passivhusets energieffektivitet mycket väl kan kombineras med attraktivt utseende – möjligheten lämnas fritt för arkitektens egen tolkning av byggnadens utseende. Formen och utseendet på byggnaden kan påverka byggnadens energiförbrukning vid uppvärmning av byggnaden. I litteraturstudien har det avhandlats det som kallas för YV-faktorn, detta är förhållandet mellan byggnadens omslutande area och invärtes volymen. Ju lägre YV-faktorn desto enklare är det att värma upp byggnaden. Olika geometriska figurer på byggnaden påverkar denna betingelse – bäst anses vara halvklot och cylinder. Detta beror på att krökta väggar i konstruktionen ökar den invändiga volymen på byggnaden och samtidigt ökar den omslutande area minimalt. Omega i denna rapport utvecklades för att passa det svenska klimatet, emellertid bör denna byggnad även kunna tillämpas utomlands t.ex. i Tyskland som är ett av de dominerande länderna vid användning av passivhus. För att en byggnad ska kunna betraktas som ett passivhus i Tyskland är ett av de viktigaste kraven att uppvärmningen max ska vara 15 kWh/m2 och ha en maximal energiförbrukning på 120 kWh/m2. De simuleringar som genomfördes med hjälp av IDA (Indoor, Climate and Energy 4) registrerade att värde på 11.6 kWh/m2 i uppvärmning och 118 kWh/m2 för hela Omegas energiförbrukning. Slutsatsen är att ett flerbostadshus kan konstrueras efter passivhusprincipen, även i krävande länder som Tyskland. Vid en jämförelse mellan ett vanligt hus med formen som ett rätblock och denna byggnad med exakt samma förutsättningar, minskas värmebehovet med 23 %. Detta beror på att vid inkludering av krökta väggar i konstruktionen eller övrig geometrisk form på byggnaden, påverkas uppvärmningsbehovet för byggnaden. / Today buildings are projected to save energy and minimize heat losses through buildings envelope. In order to reduce the need for active heating for the residents, an idea was developed that the building would be heated by passive heat. This eventually led to the creation of passive and low-energy buildings. There have been passive houses for more than 20 years and are commonly used by individuals and their homes. Lately engineers have begun to integrate passive house technology with the construction of apartment buildings. The aim of course is to reduce the annual consumption of active heating for buildings and heating requirements. During the early phase of development, it has historically been more focus on the actual building function than appearance, which may lead that the aesthetic form of the building is neglected. This in turn leads to the question if passive houses can be designed to be both energy efficient and as aesthetically pleasing or if there is a contradiction? The answer is that passive house energy efficiency can be combined with attractive appearance - the possibility is left free for the architect's own interpretation of the building's appearance. The shape and appearance of the building can affect the building's energy consumption for heating of the building. In literature, what is called YV-factor has been discussed; The YV-factor is the ratio between the building's surrounding area and internal volume. The lower YV- factor the easier it is to heat the building. Various geometric shapes of the building affect this condition - best considered is hemisphere and cylinder. This is because the curved walls of the structure increase the internal volume meanwhile the surrounding area increase is negligible. The building Omega in this report was developed to suit the Swedish climate, however it should be investigated if this building can be applied in Germany, which is one of the dominant countries in the use of passive houses. For a building to be considered as a passive house in Germany, one of the key requirements is that the heating do not exceed 15 kWh/m2 and have a maximum power consumption of 120 kWh/m2. The simulations were carried out with the aid of IDA (Indoor , Climate and Energy 4 ) registered the value of 11.6 kWh/m2 for heating and 118 kWh/m2 for the whole District Omega's energy consumption. The conclusion is that a multistoried house can be constructed as a passive house, even in Germany. In a comparison between a normal house with shape as a cuboid and this building with the exact same conditions, the difference is 23 % in heating requirements. This is due to the inclusion of curved walls in the construction or other geometric form of building, affects heating requirement of the building.

Syfte: Syftet med uppsatsen är att beskriva och analysera svårigheter, risker och möjligheter angående den kompletterande normgivningen som tillämpas vid periodiseringsfrågan. Metod: I uppsatsen används en kvalitativ ansats för att uppfylla det formulerade syftet. En rättsfallsstudie anses ge den bästa utgångspunkten för att svara på problemställningen. Denna rättsfallsstudie har gjorts på fem prejudicerande rättsfall. Utöver denna empiriinsamling har referensramen utvecklats genom en rättsdogmatisk metod ur ett företagsekonomiskt perspektiv med hjälp av gällande rätt, doktrin och vetenskapliga artiklar. Resultat: Studien visar att realisationsprincipen och rättspraxis har den största inverkan för argumentationen vid domsluten. Principerna måste sättas i ett sammanhang för att möjliggöra att beslut kan fattas i varje enskilt fall. Den kompletterande normgivningen ger förutsättningar för företagen att göra egna bedömningar för att på så vis kunna ge en rättvisande bild via redovisningen. Denna normgivning kan även leda till att företag styr resultat för minimera skattebetalningar då det råder ett samband mellan redovisning och beskattning. Enligt lagen ska redovisning ske i enlighet med god redovisningssed. Av studiens resultat framgår det att denna lag ska tolkas extensivt och att det handlar om att inte bryta mot god redovisningssed.

In 1981 the author submitted that "many of the (then) more recent school syllabuses remain disjointed and give expression still to a school mathematics course as step-by-step progression through a list of disparate topics". The position has not changed. It is not yet generally accepted that there can no longer be an accepted body of mathematical knowledge that needs to be taught. The rapid development of new technology and the introduction of the microcomputer should enable the 'modern' mathematics of the early 1960's to enhance the mathematical experiences of pupils in a practical and comprehensible way and prompt a new style of teaching and learning mathematics. There is, however, a fundamental core of mathematics which must inevitably find a place in the school mathematics curriculum. In Part I of the thesis the emphasis is on a method of presentation of certain key topics which illustrate the basic pattern of a group structure. Former complications at school level of putting plane geometry on a logical footing have to be avoided. The use of complex numbers highlights significant and sometimes rather difficult geometrical ideas. In Part 11 the author attempts to show how some of these ideas may be presented to extend the basic pattern to that of linear algebra. The work culminates in Part III with the use of linear complex algebra to present more vividly the symmetries of the Platonic solids. The author anticipates the realistic presentation of the aesthetic side of 3-dimensional geometry and takes a look at its possible presentation through the medium of the microcomputer. At this early stage of the development of the ideas to be discussed, there can be no formal testing of the results by quantitative analysis. Evaluation of the viability of the proposals will be qualitative and the comments of 'critical academic friends' will be included. The originality demanded of a piece of research goes beyond the exposition. Here it will consist of new insights into ideas appropriate to senior pupils in schools and a rewriting of existing material often thought to be beyond their scope. The work is supported by suggested lesson sequences, transcripts of recorded presentations, and examples of students' work. Subsequent development must face the question of assessment and evaluation at sixth-form level of the proposed new style of teaching mathematics. The author makes some suggestions in the concluding chapter.

Since its introduction in 1999, bounded model checking (BMC) has quickly become a serious and indispensable tool for the formal verification of hardware designs and, more recently, software. By leveraging propositional satisfiability (SAT) solvers, BMC overcomes some of the shortcomings of more conventional model checking methods. In model checking we automatically verify whether a state transition system (STS) describing a design has some property, commonly expressed in linear temporal logic (LTL). BMC is the restriction to only checking the looping and non-looping runs of the system that have bounded descriptions. The conventional BMC approach is to translate the STS runs and LTL formulae into propositional logic and then conjunctive normal form (CNF). This CNF expression is then checked by a SAT solver. In this thesis we study the effect on the performance of BMC of changing the translation to propositional logic. One novelty is to use a normal form for LTL which originates in resolution theorem provers. We introduce the normal form conversion early on in the encoding process and examine the simplifications that it brings to the generation of propositional logic. We further enhance the encoding by specialising the normal form to take advantage of the types of runs peculiar to BMC. We also improve the conversion from propositional logic to CNF. We investigate the behaviour of the new encodings by a series of detailed experimental comparisons using both hand-crafted and industrial benchmarks from a variety of sources. These reveal that the new normal form based encodings can reduce the solving time by a half in most cases, and up to an order of magnitude in some cases, the size of the improvement corresponding to the complexity of the LTL expression. We also compare our method to the popular automata-based methods for model checking and BMC.

The present study deals with the French gerund and the Swedish syntactic correspondences in a parallel corpus. The analysis is based on 3,988 authentic instances of the gerund and their corresponding structures in Swedish texts. These are collected in a corpus consisting of 13 original contemporary French novels and 13 original contemporary Swedish novels, including their respective translations. The main purpose is to identify the Swedish corresponding structures and consider how, and to what extent, they transmit the integrative function and the adverbial interpretations of the French gerund.   Nine Swedish reoccurring structures are discerned, including the most common: coordinated clauses and adverbial clauses. The study shows that the nine Swedish structures share the integrative capacity of the gerund to different degrees, as well as how they transmit the adverbial interpretations in various ways. Some Swedish syntactic structures correlate with particular adverbial interpretation of the gerund. Another aim is to contribute to the existing research on the French gerund: the semantic analysis of the corpus has led to question – with authentic examples – the alleged absolute inability of the gerund to denote an eventuality that is the consequence of the eventuality denoted by the superordinate clause. The study also reveals, in light of Swedish corresponding structures, the relationship between certain adverbial interpretations of the gerund and more independent syntax in French.

The world-wide development of new high-speed rail lines has led to more stringent design requirements for railway bridges, mainly because high-speed trains can cause resonance in the bridge superstructure. Dynamic simulations, often utilising time-consuming finite element analysis (FEA), have become essential for avoiding such problems. Therefore, guidelines and tools to assist structural engineers in the design process are needed. Considerable effort was spent at the beginning of the project, to develop simplified models based on two-dimensional (2D) Bernoulli-Euler beam theory. First, a closed-form solution for proportionally damped multi-span beam, subjected to moving loads was derived (Paper I). The model was later used to develop design charts (Paper II) and study bridges on existing railway lines (Paper III). The model was then extended to non-proportionally damped beams (Paper IV) in order to include the effects of soil-structure interactions. Finally, the importance of the interaction between the surrounding soil and the bridge was verified by calibrating a finite element (FE) model by means of forced vibration tests of an end-frame bridge (Paper V). Recommendations on how to use the models in practical applications are discussed throughout the work. These recommendations include the effects of shear deformation, shear lag, train-bridge and soil-structure interactions, for which illustrative examples are provided. The recommendations are based on the assumption that the modes are well separated, so that the response at resonance is governed by a single mode. The results of the work show that short span bridges, often referred to as `simple´ bridges, are the most problematic with respect to dynamic effects. These systems are typically, non-proportionally damped systems that require detailed analyses to capture the `true´ behaviour. Studying this class of dynamic system showed that they tend to contain non-classical modes that are important for the structure response. For example, the bending mode is found to attain maximum damping when its undamped natural frequency is similar to that of a non-classical mode. / <p>QC 20170213</p>

L’étude des concepts fondamentaux de l’iconologie permet de dégager la conception de l’art, de l’histoire et de la création qu’elle implique. L’examen de l’analyse iconographique, des formations par analogie et de la critique du formalisme de Wölfflin permet de réviser l’idée selon laquelle l’intellectualisme de Panofsky le conduirait à méconnaître la spécificité du visuel. La mise au jour des torsions que l’iconologue fait subir au concept de forme symbolique clarifie la question du néo-kantisme et pose celle de l’usage de concepts (philosophiques) par l’historien. Le propre de la démarche historienne ressort aussi de l’analyse du concept rieglien de Kunstwollen qui engage la théorie de la création, la définition de l’art, son autonomie et la légitimité de l’iconologie. Celle-ci passe également par la résolution d’une tension entre le souci d’écarter toute approche esthétique ou normative de l’objet d’art et la nécessaire prise en compte de sa spécificité épistémologique et pratique. Enfin le concept d’habitus et la refonte des notions d’influences et de tradition lèvent l’antinomie entre liberté créatrice et nécessité historique. L’usage du modèle dialectique (hégélien) de l’histoire relève d’un choix de méthode et d’une prise de distance par rapport à Warburg dont les concepts centraux sont détournés. / The study of the fundamental concepts of iconology enables us to identify the idea of art, of history and of creation it presupposes and also to rethink the traditional interpretation which is made of it. The analysis of the iconographical moment, of the creation by analogy and of the criticism of Wölfflin’s formalism challenges the idea that Panofsky supposedly fails to recognize the implacability of the visual aspect. As for Panofsky’s thesis of Neo-Kantianism, it is based on resorting to the concept of symbolic form. But the twisting it undergoes is relevant of the unique way in which the historian resorts to (philosophical) concepts. The distinguishing feature of the historical approach also emerges from the study of the Rieglian Kunstwollen concept which involves the theory of creation, the definition and the autonomy of art, and the legitimacy of iconology. This legitimacy also emerges from the solving of the tension between the desire to turn down any esthetical or normative approach of the objet d’art, and the necessity to take its epistemological and practical specificity into account. The historian’s will to be objective and the transformation of the taste-based judgment into the knowledge-based judgment it seems to imply are also questioned. Finally, the concept of habitus and the transformation of the notions of influence and tradition remove the antinomy between creative freedom and historical necessity. The use of the dialectic (Hegelian) model of history is a choice of method and implies that Panofsky voluntarily stands back from Warburg’s philosophy, the key concepts of which are thus embezzled.