The aim od this thesis is to describe and to analyse the position of headlines in relation to their articles in French contemporary newpapers. The thesis is divide into two parts - theoretic part and practical part. The theoretic part describes particularities of the journalistic-style writing and his norms. Then the thesis focuses on headlines iself- their creation and functions. The last chapter is devoted to the textual linguistics, especially to explanation of basic terms for textual analysis purpose (theme, rheme, thematic successions). In the practical part, the corpus of newspaper articles is elaborated and thi corpus is analysed.

Syfte – Huvudsyftet med denna studie är att undersöka hur informationen som medföljer av en revisionsberättelse signalerar investerare och deras reaktion utifrån denna information. Studien har som första delsyfte att undersöka om det är någon skillnad på effekten på aktiekursen om en revisionsberättelse innehåller en Emphasis of matter paragraph (EMP) eller en Other matter paragraph (OMP). Vidare har studien ett andra delsyfte som ämnar att undersöka om vissa former av EMP samt OMP kan visas ha växlande effekt på aktiekursen. Bakgrund – Syftet med revision kan beskrivas med Agentteorin, där revisorn ska minska informationsasymmetrin mellan företagsledningen och investerare. En revisor ska enligt 5 § Revisionslagen (SFS 1999:1079) granska ett företags räkenskaper och företagsledningens förvaltning av bolaget. Vidare enligt 6 § samma lag, ska revisorn efterräkenskapsårets slut lämna en revisionsberättelse till bolaget som inkluderas i årsredovisningen. Upplysningarna som revisorn lämnar i revisionsberättelsen ger en rimlig försäkran hur rättvisande bild företagets räkenskaper speglar verkligheten. Dessa upplysningar kan exempelvis vara av sådan väsentlig betydelse att de är fundamentala för läsarens förståelse av de finansiella rapporterna, en så kallad EMP. Vidare kan även en revisor lämna övriga upplysningar som hjälper läsaren att förstå själva revisionen, vilket benämns som en OMP i revisionsberättelsen. Med hjälp av revisionsberättelsen kan därmed revisorn signalera företagets intressenter om företagets ställning, vilket exempelvis investerare kan ta i beaktande i deras framtida finansiella beslut. Problemformulering – Tidigare forskning gällande sambandet mellan revisionsupplysningar och ett företags aktiekurs visar på ett motstridigt resultat. Vidare finns det inte någon forskning inom en svensk kontext. Därav har vi formulerat följande forskningsfråga: Finns det ett samband mellan erhållandet av en revisionsberättelse som innehåller en EMP eller en OMP och mindre svenska företags aktiekurs, i termer av abnormal avkastning och abnormal volatilitet? Metod – För att svara på studiens problemformulering använde vi oss av en kvantitativ forskningsdesign där vi undersöker företag som erhållit en EMP eller en OMP underräkenskapsåren 2017-2021. Utifrån en händelsestudie, med ett kortsiktigt händelsefönsterrunt publiceringen av årsredovisningen, avser vi att undersöka om det sker en omedelbar reaktion av investerare. Resultat – Med hjälp av t-test kunde vi konstatera att det generellt sett inte finns ett samband mellan abnormal avkastning och erhållandet av en EMP eller en OMP. Det var enbart för vissa dagar det gick att se en signifikant förändring i den abnormala avkastningen för företag som hade erhållit en OMP eller vissa typer av EMP. Gällande den abnormala volatiliteten konstaterade vi att risken i nästan samtliga fall ökade efter erhållandet av en EMP eller en OMP.

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The definition of the traditional paragraph has remained unchanged for generations of readers. Yet today the predominant form of the paragraph on the Web is so new that it can only be called the new paragraph. So the question is which is the more readable of the two paragraph formats? More specifically, how can the new paragraph be defined and how can its readability be measured against the traditional paragraph? A literature review reveals that no attempt has ever been made to define the new paragraph. A novel approach is taken: collect the headline stories from the top 43 English language online daily newspapers and use them to define the new paragraph. They exclusively use the new paragraph format and 1200 stories were collected from them over a period of four months. The results indicate a drastic difference between the old and new paragraph with the new paragraph being on average less than half the size of the old paragraph. White space between paragraphs occupies almost exactly half a given story. Words of less than two syllables are the norm in a new paragraph. To determine the readability of the new paragraph, a test of readability was performed using human subjects. A passage of text was selected and formatted according to the rules for the traditional paragraph and according to the metrics of the new paragraph. The cloze procedure is then used to decide readability. The reading test‟s data is analyzed and the results and future directions of the study are discussed in the conclusion. / Software Engineering and Intelligent Systems

The standard concerning the impairment testing for goodwill is often considered to be one of the most difficult standards in IFRS to comply with, which is largely due to the subjective and complex nature of the standard. Despite, the obvious issues with the standard it has remained fairly unaltered since its implementation back in 2005. The purpose of this research was to investigate to what extent companies listed on NASDAQ OMX Stockholm comply with the disclosure requirements in IAS 36, paragraph 134. This research also intended to answer whether there is an association between the companies’ compliance level and certain company characteristics, more specifically company size, profitability, goodwill intensity and industry type. The study also considered how time affected the compliance level. We devised hypotheses for each of the company characteristics, and these were formulate with both previous research and theory in mind. The theories that were utilized in this study were the agency theory, the political cost theory and the cost-benefit theory. The hypotheses that lacked a concrete linkage to one of the theories were instead justified using the reasoning’s found in pre-existing disclosure studies. The necessary data was collected from companies’ annual reports, which we accessed from either Business Retriever or directly from the companies’ official websites. An own interpretation of IAS 36, paragraph 134 was made in order to able to assess each company on equal terms. The collected data was then transferred to a disclosure index in order to get a compliancy score for each company investigated. The empirical findings of this research showed that two out of five hypotheses were significantly associated with the companies’ compliance level. The analysis rejected hypotheses related to profitability, goodwill intensity and industry type. The findings however showed that both year and company size are associated with the compliance level. The positive association between compliance and year, implies that compliance increases as companies get more accustomed to the standard. The findings further suggest that larger companies comply better with standard because they are under more political pressure and more inclined to please their stakeholders.

Many high school and college composition students have misused formulaic organizational structures, most conspicuously the five-paragraph theme, as invention tools. This misappropriation comes from teacher and student tendencies to oversimplify both the processes of writing instruction and its practice into countable and inflexible forms. In order to help students move towards improved invention models that respond to the overall rhetorical situation, this dissertation offers two new models of invention, the x, y thesis and the argument guide models. Beginning at the invention stage and extending recursively to all stages of the writing process, these two heuristics help guide students towards informed and analytical choices that respectively build relationships between parts and encourage asymmetrical, content-driven extensions of ideas. These models, individually and collectively, assist students in their efforts to restore a balance between content and form because the models set the students’ invented content at the core of a nonlinear rhetorical action – the composition of an essay that involves all phases of process writing.

Context. Bug tracking systems play an important role in software maintenance. They allow users to submit bug reports. However, it has been observed that often a bug report submitted is a duplicate (when several users submit bug reports for the same problem, these reports are called duplicated issue reports) which results in considerable duplicate bug reports in a bug tracking system. Solutions for automating the process of duplicate bug reports detection can increase the productivity of software maintenance activities, as new incoming bug reports are directly compared with the existing bug reports to identify their similar bug reports, which is no need for the human to spend time reading, understanding, and searching. Although recently there has been considerable research on such solutions, there is still much room for improvement regarding accuracy and recall rate during the duplicate detection process. Besides, very few tools were evaluated in an industrial setting. Objectives. In this study, firstly, we aim to characterize automated duplicate bug report detection methods by exploring categories of all those methods, identifying proposed evaluation methods, specifying performance difference between the categories of methods. Then we propose a method leveraging recent advances on using semantic model – Doc2vec and present an overall framework - preprocessing, training a semantic model, calculating and ranking similarity, and retrieving duplicate bug reports of the proposed method. Finally, we apply an experiment to evaluate the performance of the proposed method and compare it with the selected best methods for the task of duplicate bug report detection Methods. To classify and analyze all existing research on automated duplicate bug report detection, we conducted a systematic mapping study. To evaluate our proposed method, we conducted an experiment with an identified number of bug reports on the internal bug report database of Axis Communication AB. Results. We classified automated duplicate bug report detection techniques into three categories - TOP N recommendation and ranking approach, binary classification approach, and decision-making approach. We found that recall-rate@k is the most common evaluation metric, and found that TOP N recommendation and ranking approach has the best performance among the identified approaches. The experimental results showed that the recall rate of our proposed approach is significantly higher than the combination of TF-IDF with Word2vec and the combination of TF-IDF with LSI. Our combination of Doc2vec and TF-IDF approach, has a recall rate@1-10 of 18.66%-42.88% in the TROUBLE data, which is an improvement of 1.63%-9.42% to the state-of-art. Conclusions. In this thesis, we identified and classified 44 automated duplicate bug report detection research papers by conducting a systematic mapping study. We provide an overview of the state-of-art, identifying evaluation metrics, investigating the scientific evidence in the reported results, and identifying needs for future research. We implemented a bug tracking system with a duplicate bug report detection module where a list of Top-N related bug reports (along with a numerical value representing a similar score) is created. After conducting the experiment, we found that our proposed approach - the combination of Doc2vec and TF-IDF approach produces the best recall rate.Keywords: Similar

Les buts de la présente étude étaient de délimiter une unité de l'analyse de l'oral spontané comparable en français et en slovène, d'examiner l'influence des éléments contextuels sur la structuration de cette unité et de dégager les combinaisons de structures linguistiques les plus efficaces lors de trois stratégies communicatives de base : lutte pour la parole, appel à l'attention et la demande de réaction. L'analyse a montré que dans les deux langues, l'unité de base de l'oral peut être délimitée par la chute conjointe de l'intensité et de la hauteur tonale. Cette unité, reprise par la méthodologie de Morel et Danon-Boileau [1998] est dénominée le paragraphe oral avec ses constituants préambule, rhème et postrhème. Une fois l'unité de base délimitée, l'étude examine l'influence des éléments contextuels sur la structuration de l'oral spontané. L'analyse de la narration, de l'argumentation et de la confrontation d'opinions différentes a montré surtout l'influence du type du discours sur la longueur du préambule et sur sa composition interne. Le profil des locuteurs semble avoir la plus grande influence sur le choix des ligateurs. En ce qui concerne les stratégies des locuteurs, les résultats montrent que lors de la lutte pour la parole, le locuteur qui produit ses énoncés avec une intensité plus forte et un surplus de marques du travail de formulation va à la fin d'un chevauchement garder la parole. Quand il demande auprès de celui qui l'écoute une réaction, il le réalise par une chute de l'intensité à la fin d'une structure syntaxique, ce qui coïncide avec la fin d'un rhème. / The aims of the present study are to define the unit for the analysis of the spontaneous speech in french and in slovene, to examine the influence of the context elements on the structure of this unit and to analyse the most efficient combinations of the linguistic structures whithin three basic speech strategies: turn taking, seeking for attention and request for reaction. The analysis shows that the basic unit of spontaneaous speech can be defined by simultaneaous fall of intensity and pitch in both languages. This basic unit is defined as speech paragraph with its components preamble, rheme and postrheme. In the next step, the study examines the influence of the context elements on the structuration of the spontaneous spoken discourse. The analysis of the narration, argumentation and confrontation of different opinions shows the influence of the discourse genre on the lenght and the internal structure of the preamble. On the other hand, the speaker's profile seems to have the most important effect on the use of the connectors. The analysis of the speaker's strategies in spontaneous spoken discourse shows that when two speakers start speaking at the same moment and fight for their turns, the speaker who increases the intensity, produces more features of non final formulation will more likely keep or get his turn. When a speaker wants the listener to react in order to confirm his speaking, he will realise a fall of intensity at the end of a syntactic unit, which usually takes place at the end of a rheme.

Title - To what extent do firms comply with IAS 36?: A study based on firms listed on Nasdaq OMX Stockholm.Level - Master thesis in business administration.Authors - Stina Skyttner and Nora Wennertorp.Supervisors - Arne Fagerström and Saeid Homayoun.Date - 2 June 2017.Purpose - The overall aim of this paper is to build upon earlier research by examining to what extent firms listed on Nasdaq OMX Stockholm comply with disclosure requirements of IAS 36 paragraph 134. The second aim is to examine what variables affect the compliance level of these firms.Methodology - A sample of 90 firm’s annual reports and disclosure notes are surveyed from 2006 to 2016, and aggregated compliance scores are determined and analysed using quantitative statistical methods. The dependent variable is compliance with disclosure requirements of IAS 36 paragraph 134. The independent variables are size, industry, audit firm, leverage ratio, profitability ratio, learning, and the 2008 financial crisis.Findings - The results show that firm’s compliance levels with IAS 36 paragraph 134 have increased from 2006 to 2016, but they are still low compared to what the standard requires. There is not a significant increase in compliance levels during the crisis, therefore the 2008 financial crisis cannot be seen as a determinant factor of compliance with the disclosure requirements. The results show that larger firms and firms with higher leverage- and profitability ratios comply to a greater extent with the standard. Further, the type of industry in which the firm operates in affected the compliance level.Keywords - Impairment testing of Goodwill, IAS 36 paragraph 134, Compliance, Financial Reporting.

Indiana University-Purdue University Indianapolis (IUPUI) / This thesis explores the developmental pathway of thematic coherence among one Saudi female student in a foundational second language (L2) writing composition course, contributing to the field of L2 academic writing by offering a rich description of writing development. Despite a rapid increase in enrollment in the past 10 years, students from the Kingdom of Saudi Arabia (KSA) remain an understudied L2 learner population. In addition, although a number of studies have explored coherence among L2 learners of English, such research focuses either on the linguistic features utilized by learners to ensure cohesion or on the contrast between L2 learners’ cohesive devices and that of professional standards. To date, no studies offer insight into learners’ developmental trajectory toward greater competency in producing coherent academic paragraphs. The present study proposes an alternative approach by analyzing academic paragraphs in light of the definition of thematic coherence as a general-to-particular structure of ideas, i.e., a flow of information to form a superordinate-subordinate structure in which subordinate ideas support the abstract, overarching assertion. Further, the study uses the methodology of a microgenetic analysis to facilitate the tracing of the history of mediation and micro-changes in the focal learner’s written production over time as it relates to the proposed definition of thematic coherence. Each of the written drafts of paragraphs produced by the focal student is analyzed in sequence. An analysis of qualitative data is presented to contextualize and describe the focal learner’s experience in the instructional context and how this is interconnected to the development of her written paragraphs. The results showed an increase in the student’s ability to produce academic paragraphs with a general-to-particular structure, particularly during mediation that was rich with metalinguistic terminology that also created opportunities to collaboratively construct meanings of such terms. A main contribution to L2 academic writing this study offers is a rich description of a student’s developing skills in producing academic paragraphs. An implication is that to nurture academic writing skills, such as thematic coherence among students from KSA, instruction must be attentive to the developmental stages this student population progresses through.