Waiting for service was often happen in Service setting. The literatures about the consequence of the waiting were strong in certain respects, typically negative and erode the customers¡¦ overall service evaluation, and underdeveloped in other respects. In this article, I consider the influence of the waiting on the customers perceived values. I propose the effect of waiting experiences on the customers perceived values depends on both how far the time lags of distances between purchasing and consuming and the word-of ¡Vmouth information supply. For the purpose, I choose the oversea leisure travel products that appear to have a significant time lag of consuming. The sample data from 290 college and graduated students were analyzed using descriptive statistics, T-tests, One-Way ANOVA and Two-Way MANOVA. The results of the three studies are presented as follows: 1. When customers perceived higher the value of the service products, they were more patient about waiting duration and more purchasing intentions. 2. The time lags of distances between purchasing and consuming were longer, the customers perceived values would increase first and then drop late. 3. Word of mouth information supply will enhance the customers perceived value.

By describing investors' decision-making processes and actions, this thesis provides a background to the share prices that millions of people follow closely everyday. It focuses on the reasons for institutional investors' investment actions on the stock market, and in particular the role of financial information about the quoted companies. Interviews and document studies linked to a large number of actual investment actions in eight large Swedish institutional investor organisations constitute the empirical basis of the thesis. Important empirical results concern how action based on fundamental opinions about investment objects is restricted or reinforced by investor contexts and market premises, the role of valuation models and quantitative analysis in comparison with qualitative judgements, and how uncertainty is dealt with during investment decision-making processes. Non-public information played an essential role in forming the fundamental opinions about companies/equities. In addition, this information could help trigger equity investment actions. Several factors, some of them organisational, contributed to time lags between the first impulse and the completed investment transaction.The results also suggest that the institutional investors in this study did not take action independently of other investors. Furthermore, they did not develop their fundamental opinions about investment objects independently of other market participants - to varying extents they adjusted to other market participants' expectations, equity valuation methods and ways of using accounting figures. / Diss. Stockholm : Handelshögsk.

Phonetic mergers in American English have been studied throughout the last half century. Previous research has contributed social and phonetic explanations to the understanding of front and back vowel mergers before /l/, front vowel mergers before nasals and phonetically unconditioned back vowel mergers. Using data from the Linguistic Atlas of the Gulf States (LAGS) and the Linguistic Atlas of the Middle and South Atlantic States (LAMSAS), this thesis examines the spread of the front vowel mergers in Mary and merry and the back vowel mergers in horse and hoarse. The two complementary sources of data allow for a social and phonetic approach to the examination of the merger.

Dans ce mémoire, nous nous intéressons à l'étude et la résolution de problèmes d'ordonnancement de type flowshop de permutation, en présence de contraintes d'écarts temporels (ou time lags), définies entre les couples d'opérations consécutives au sein des travaux. De telles contraintes généralisent les contraintes de précédence classiques et peuvent modéliser de nombreuses situations réelles. De nouveaux résultats de complexité sont démontrés et viennent compléter des résultats classiques tirés de la littérature. Nous présentons aussi un état de l'art assez détaillé sur les travaux concernant les problèmes d'ordonnancement avec time lags, qui met en évidence le manque d'attention reçu par ces problèmes. Nous développons ensuite un schéma générique de résolution exacte reposant sur une Procédure par Séparation et Evaluation et nous l'utilisons pour résoudre plusieurs problèmes de flowshop de permutation en présence de time lags. L'efficacité de cette approche de résolution est évaluée grâce à des séries d'expériences numériques. Enfin, des extensions permettant de prendre en compte des contraintes supplémentaires sont proposées.

Bakgrund Av företag som omfattas av frivillig revision har en stor majoritet valt att avstå revision. Bolagsverket menar att avskaffandet av revisionsplikten har resulterat i en kraftig ökning av antalet för sent inlämnade årsredovisningar. Samtidigt pågår en debatt där det argumenteras för att tidigarelägga tidsgränsen för att lämna in årsredovisningen, med argumentet att intressenterna bör ha tillgång till mer aktuell information. Syftet med att avskaffa revisionsplikten var att minska mindre företags administrativa och ekonomiska börda, men resursberoendeteorin menar att revision är en nödvändig resurs för företags förmåga att lämna in årsredovisningen i tid. Därtill föreslår en kombination av rationell beslutsteori och inlärningskurvan att företag endast efter en viss tid kan hantera de uppgifter revisorn tidigare hanterade. Syfte Denna uppsats syftar till att förklara sambandet mellan revision och mindre företags benägenhet att lämna in årsredovisningen för sent. Metod Denna kvantitativa uppsats utgår från en deduktiv ansats. Hypoteser har formulerats med utgångspunkt i resursberoendeteori, rationell beslutsteori samt inlärningskurvan. Eftersom studien syftar till att förklara ett samband vid en viss tidpunkt har en tvärsnittsdesign tillämpats. Det empiriska materialet utgörs av sekundärdata. Slutsats Det finns ett positivt samband mellan revision och mindre företags benägenhet att lämna in årsredovisningen för sent. Det finns ett negativt samband mellan tid utan revision och mindre företags benägenhet att lämna in årsredovisningen för sent. / Introduction Most Swedish SMEs have chosen to refrain from voluntary audit. Bolagsverket argue that the abolition of mandatory audit has resulted in an increase in late filed annual reports. Meanwhile, some argue that the time permitted for corporations to file their annual report should be reduced to benefit the stakeholders’ ability to use the information. The purpose of the abolition of mandatory audit was to reduce costs for SMEs, yet Resource Dependence Theory suggests that the audit is required for corporations to be able to file annual reports on time. In addition, a combination of Rational Choice Theory and the Learning Curve implies that a certain experience is required before SMEs can manage the tasks previously performed by the auditor. Purpose This study seeks to explain the relationship between audit and timeliness of annual reports among Swedish SMEs Method This quantitative study is based on a deductive approach, where hypotheses have been formulated based on Resource Dependence Theory, Rational Choice Theory and the Learning Curve. A cross- sectional design is used, since the study aims to explain a relationship at a given time. The empirical data consists of archival data. Conclusion There is a positive relationship between audit and timeliness of annual reports among Swedish SMEs. There is a negative relationship between time without audit and timeliness of annual reports among Swedish SMEs.

The historic Everglades Ridge and Slough landscape maintained regularly spaced and elevated sawgrass ridges interspersed among exposed deeper-water sloughs; however, widespread but irregular hydrologic modification has degraded much of this landscape patterning. My study assessed the effects of hydrologic modification on vegetation community distinctness within the Ridge and Slough landscape through sampling species composition at fine-scales along a hydrologic gradient to measure the magnitude of segregation of species among patch types. The results show that vegetation community and topographic variation degradation is widespread, with distinctness differences proceeding and possibly being driven by topographic variation loss. Vegetation responses to past hydrologic regime modifications are likely affected by temporal lags; however, vegetation distinctness regeneration may also be hindered by a vegetatively homogeneous alternative stable state. Hydrologic regime restoration is critical for Ridge and Slough patterned landscape reestablishment, but management targets are complicated by vegetation response lags and possibly alternative stable states.

A need for a cost effective, versatile and easy to use suspension component testing method has arisen, following the development of a four-state hydro-pneumatic semi-active spring-damper system. A method known as hardware-in-the-loop (HiL) was investigated, in particular its use and compatibility with tests involving physical systems – previously HiL was used predominantly for Electronic Control Unit (ECU) testing. The suitability of HiL in the development of advanced suspension systems and their control systems, during which various vehicle models can be used, was determined. A first step in vehicle suspension design is estimating a desired spring and damper characteristic, and verifying that characteristic using software simulation. The models used during this step are usually low-order, simple models, which hampers quick development progress. To predict vehicle response before vehicle prototype completion, many researchers have attempted to use complex and advanced damper models to simulate the vehicle’s dynamics, but these models all suffer from some drawback – it is either based on empirical data, giving no indication of the physical parameters of the design sought; it may be overly complex, having many parameters and thus rendering software impractical; or it may be quick but based on the premise that there is no hysteresis in the damping character. It can be seen that an obvious answer exists – use a physical commercially available or prototype damper in the software simulation instead of the mathematical model. In this way the suspension deflection, i.e. the true motion of the damper is used as excitation, and the true damper force is measured using a hydraulic actuator and load cell. The vehicle mass motions are simulated in a software environment. This is basically what HiL simulation does. The HiL method was verified by comparing HiL simulations and tests to globally accepted testing methods, employing widely-used vehicle models: linear single-degree-of-freedom (SDOF) and two-degrees-of-freedom (2DOF) or quarter-car models were used. The HiL method was also compared to a non-linear physical system to verify that the method holds for real vehicle suspension geometries. This meant that HiL had to perform adequately at both ends of the suspension-testing spectrum – base software and real system simulation. The comparison of the HiL and software/real system simulation was done using the “Error Coefficient of Variance” (ECOV) between the compared signals; this quantitative measure proved very sensitive and performed dubiously in the presence of signal offsets, phase lags and scaling errors, but remains a tangible, measurable parameter with which to compare signals. Visual confirmation was also obtained to back the ECOV values. It was found that even using a relatively low-force actuator, the HiL simulation results followed the software/real system responses well. Phase lags and DC offsets in the HiL simulation’s measured signals (as well as the real systems responses) has an adverse effect on the performance of the HiL simulation. Special attention must thus be paid to the zeroing of equipment and the amount/type of filters in the system, as these affect the HiL results dramatically. In all, HiL was proven to be a versatile and easy to use alternative to conventional mass-based suspension testing. / Dissertation (MEng (Mechanical Engineering))--University of Pretoria, 2006. / Mechanical and Aeronautical Engineering / unrestricted

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Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2018-08-02T14:01:04Z No. of bitstreams: 1 Fernanda Elisa Locatelli_.pdf: 5279852 bytes, checksum: 2a502efde018337a8405afef9753e176 (MD5) / Made available in DSpace on 2018-08-02T14:01:04Z (GMT). No. of bitstreams: 1 Fernanda Elisa Locatelli_.pdf: 5279852 bytes, checksum: 2a502efde018337a8405afef9753e176 (MD5) Previous issue date: 2018-04-02 / CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Abordamos o meio filme Avatar enquanto interações que mobilizam processos midiáticos. Esse é inserido em um contexto complexo, de midiatização, através da circulação (VERÓN, 2001), vista como interação entre atores, meios e instituições (1997) que se norteiam por lógicas de produção e reconhecimento que acionam discursos (2005). Compreende-se esses discursos como ações, que são objetivadas pelos atores e instituições em rede, a partir de suas percepções e afetações (DELEUZE, 1983) e que se relacionam com outros discursos prévios. Dessa forma, toda ação discursiva pressupõe operações anteriores, à montante, e reconhecimentos almejados, à jusante, formando um fluxo contínuo, sempre adiante (BRAGA, 2012). Nesse sentido, nosso objetivo é perceber lógicas que demonstram continuidades e defasagens em relação aos discursos produzidos por atores e instituições em rede, considerando as incertezas e indeterminações (FERREIRA, 2016a) presentes nas interdiscursividades. Para isso, partimos da constituição de um caso de investigação através do método de Ferreira (2012; 2016b; 2018) que delimita um percurso composto por inferências preliminares, dedutivas e indutivas, com incursão no campo de pesquisa e elaboração de um aporte teórico-metodológico pertinente. Nosso objeto empírico é o filme Avatar enquanto meio e discurso imerso em processualidades interacionais observáveis. Para análise dessas processualidades, elaboramos, através de relações cruzadas entre a abordagem de Deleuze e Verón, uma matriz de aplicação lógica a qual chamamos de matriz PAA (percepção, afecção, ação). Fizemos sua operacionalização na análise das ações discursivas, observando as interconexões entre produção, meio e recepção. Esse movimento nos permitiu perceber que os discursos, enquanto continuidades e defasagens, se apresentam como formação de agrupamentos por similaridade e pertencimento. Onde cada alteração de significação promove também um deslocamento de grupo de pertencimento, mas nunca isolamento discursivo. Ou seja, toda ação discursiva que permite a aproximação com um grupo, consequentemente, promove o afastamento com outro(s). E, frente ao movimento constante de percepções e afetações que geram novas ações, os agrupamentos vão se deslocando, demonstrando (res)significações em relação a um discurso de referência. / We approach the film Avatar as interactions that mobilize mediatic processes. It is inserted in a complex context of mediatization through circulation (VERÓN, 2001), seen as interaction between actors, media and institutions (1997) that are guided by production and recognition logics that trigger discourses (2005). These discourses are understood as actions, which are objectified by the network actors and institutions, based on their perceptions and affections (Deleuze, 1983) discourses and which are related to other previous discourses. In this way, all discursive action presupposes previous operations, upstream, and desired recognitions, downstream, forming a continuous flow, always ahead (BRAGA, 2012). In this sense, our objective is to perceive logics that demonstrate continuities and lags in relation to the discourses produced by network actors and institutions, considering the uncertainties and indeterminations (FERREIRA, 2016a) present in interdiscursivities. In order to do this, we start with the constitution of a case of investigation through the method of Ferreira (2012, 2016b, 2018) that delimits a course composed of preliminary, deductive and inductive inferences, with incursion into the research field and elaboration of a theoretical- methodological approach. Our empirical object is the Avatar movie as a medium and discourse immersed in observed interactional processes processualities. For the analysis of these processes, we elaborate, through cross-relations between the Deleuze and Verón approaches, a logical application matrix which we call the PAA matrix (perception, affection, action). We made its operationalization in the analysis of the discursive actions, observing the interconnections between production, media and reception. This movement allowed us to perceive that the discourses, as continuities and lags, present themselves as forming groupings by similarity and belonging. Where each change of meaning also implies a change of belonging group but never discursive isolation. That is, any discursive action that allows the approach with one group, consequently, promotes the distance with another (s). And, in the face of the constant movement of perceptions and affectations that generate new actions the groupings are moving, demonstrating new meanings in relation to a discourse of reference.

Σε παγκόσμια κλίμακα αλλά και εντός των ελληνικών συνόρων κερδίζει συνεχώς έδαφος η άποψη, τόσο από το καταναλωτικό κοινό όσο και από την πλευρά των πολιτικών παραγόντων, ότι οι τιμές της λιανικής βενζίνης δεν αντανακλούν το κόστος του αργού πετρελαίου. Συγκεκριμένα υπάρχει διάχυτη η πεποίθηση ότι οι τιμές της βενζίνης αποκρίνονται ασύμμετρα στις μεταβολές της τιμής του αργού πετρελαίου-ενώ δηλαδή οι αυξήσεις περνούν άμεσα στις τιμές, δεν ισχύει το ίδιο και στην περίπτωση μείωσης των τιμών του αργού πετρελαίου. Με αφορμή αυτήν την άποψη, ελέγξαμε για ύπαρξη ασύμμετρων αποκρίσεων της τιμής της βενζίνης με δεδομένα για την Ελλάδα από την περίοδο 30 Σεπτεμβρίου του 2002 έως τις 15 Απριλίου του 2009. Βρήκαμε ότι, θετικές ασυμμετρίες στην τιμή ισορροπίας (όταν η τιμή της αμόλυβδης είναι πάνω από την τιμή ισορροπίας όπως αυτή ορίζεται από την τιμή του πετρελαίου) εμμένουν και δεν τείνουν να εξαλειφθούν, ενώ αντιθέτως, αρνητικές αποκλίσεις της τιμής της αμόλυβδης από την «δίκαιη» τιμή της τείνουν να εξαλειφθούν σε σύντομο χρονικό διάστημα. Η διαπίστωση αυτή μπορεί να ερμηνευτεί από τα χαρακτηριστικά που διέπουν την ελληνικά αγορά πετρελαιοειδών και περιορίζουν την ανάπτυξη του ανταγωνισμού-ο εφοδιασμός των επιχειρήσεων λιανικής εμπορίας γίνεται για παράδειγμα με την χρήση συμβάσεων εμπορικής συνεργασίας μεταξύ πρατηριούχων και εταιριών εμπορίας πετρελαιοειδών-που περιλαμβάνουν περιοριστικούς του ανταγωνισμού όρους στη διακίνηση των εμπορευμάτων. Αναφορικά με τους λόγους της ασύμμετρης απόκρισης των τιμών λιανικής βενζίνης, εκτός από τις αιτίες που αναφέρονται στην κλασσική Βιβλιογραφία (Δύναμη της αγοράς, δαπανηρή προσαρμογή της παραγωγής και των αποθεμάτων, κόστη έρευνας κτλ) αναφερθήκαμε και σε δευτερεύουσες αιτιάσεις οι οποίες μπορεί να αποδειχθούν εξίσου σημαντικές (η ύπαρξη μελλοντικών συμβολαίων, η σχετική ζήτηση, η επιλογή λογιστικών πρακτικών, η επίδραση των οικονομικών κύκλων και των δομικών αλλαγών). Επιπλέον, αναφερθήκαμε στις κυριότερες από την πληθώρα των σχετικών μελετών που έχουν πραγματοποιηθεί παγκοσμίως και ειδικότερα στα υποδείγματα που έχουν προταθεί ως καταλληλότερα για την ανάλυση του ζητήματος της ασύμμετρης απόκρισης των λιανικών τιμών της βενζίνης αλλά και στους λόγους για τους οποίους αυτά δίνουν διαφορετικά αποτελέσματα. / World-wide and within the borders of Greece, is gaining continually ground, both to the consumers and politicians, the opinion that, retail gasoline prices don’t reflect the crude oil cost. Specifically, there is a strong belief that gasoline prices, respond asymmetrically to crude oil price changes - while for example, the increases pass through immediately to prices, the same doesn’t hold in the case of crude oil prices reduction. With incentive this point of view, we tested for the existence of asymmetric responses of gasoline price with data for Greece, for the period 30 September 2002 to 15 April 2009. We found that, positive asymmetries in equilibrium price (when unleaded gasoline price is above the equilibrium price as it is determined from the oil price) persist and don’t tend to eliminate, whereas, negative deviations of unleaded gasoline price from it’s “fair” price, tend to eradicate in short time. This finding, can be interpreted by the characteristics that rule the Greek oil market and restrict the development of competition – the supply of retail trade companies, is held for instance, with the use of commercial co-operation contracts, between the owners of the gas stations and the oil products trading firms, that incorporate competition restrictive conditions in the distribution of the commodities. As regard the reasons of asymmetric response of retail gasoline prices, apart from the causes that have been referred in the classic bibliography, (market power, costly output and inventories adjustment, search costs, etc), we mentioned and secondary reasons that may proved to be the same important (the existence of future contracts, the relative demand, the choice of the accounting practices, the effect of economic cycles and structural changes). Furthermore, we referred to the main, from the plentitude of the relative studies that have taken place worldwide and particularly to the models that have been suggested as proper for the analysis of the issue of asymmetric response of retail gasoline prices, as well as and to the causes for which they yield different results.