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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

”Dyslexia Becomes a Disability When Learning Differences are Overlooked” : A Case Study of English Language Teaching and Dyslexia Provisions in a Swedish Upper Secondary School

Fredriksen, Ebba January 2017 (has links)
Reading and writing difficulties and dyslexia affect how a student performs at school and, thus, their future lives (Borodkin & Faust 2014). This has been known and researched for the past decades (Fletcher 2009). Considerable studies have been carried out regarding dyslexia and first language acquisition, though dyslexia in second language is comparatively underrepresented. This underrepresentation, in turn, means that dyslexia and second language is less researched, and consequently, less known. This is problematic as there is then less knowledge on how to help students with dyslexia in a second language. This case study investigates how an upper secondary school in Sweden works with defining and diagnosing dyslexia, and which provisions students with dyslexia receive. To answer these questions the Head teacher, Special Needs Education teacher, English teachers and a dyslexia test analyst have been interviewed. The results showed that dyslexia is described differently by the people interviewed, it is diagnosed with a software called LOGOS and the provision depends on the student having (or not having) a diagnosis. The conclusion is that English teachers and special needs teachers must work closer together. It is therefore suggested that cooperation between the teachers and special needs department should put each student in the centre and develop methods and strategies based on the individual student. It is hypothesised that the school has many unidentified students with dyslexia and in those cases additional adjustments in the classroom are vital. This would allow the student a better chance of performing according to their abilities in school and thus expanding the limits of their world ensuring they become fulfilled, employed democratic citizens.
2

Loan Loss Provisions and Lending Activity in Banks : A quantitative study comparing the effects of loan loss provisions on lending activity in banks applying IFRS 9 and ASC 326

Fredmer, Rikard, Zanic, Alicia Julienne January 2023 (has links)
As a response to the financial crisis of 2008 the IASB and the FASB developed IFRS 9 and ASC 326, respectively. These accounting regulations are supposed to increase reporting transparency and promote financial stability by determining the calculation and recognition of loan loss provisions. However, previous literature has brought up concerns that loan loss provisions can negatively impact the lending activity in banks. If that was the case, they would negatively affect the amount of capital available in an economy and thereby threaten financial stability and economic growth especially during times of economic downturns. To shed light on this topic, this thesis investigates the relationship between loan loss provisions and lending activity in banks applying IFRS and US GAAP. The thesis provides practical as well as theoretical implications as it discusses the findings in a practical context and relates it to relevant theories.  The dataset utilized includes empirical data from Q1 2020 until Q4 2022 and covers 330 banks from 38 countries. The data was gathered from Refinitiv´s Eikon database as well as from the International Monetary Fund. It was then statistically analyzed by conducting different kinds of statistical inference. All methods applied are of a quantitative nature and the underlying methodology is positivist. The results of this thesis suggest that loan loss provisions under IFRS 9 are on average higher than under ASC 326. Further, it was found that loan loss provisions under IFRS 9 exhibit a statistically significant negative relationship with lending activity. In contrast, this relationship was found to be insignificant under ASC 326. Together, these findings suggest that higher loan loss provisions have a negative effect on lending activity. It is concluded that the impairment model of IFRS 9 might compromise financial stability by limiting lending activities during times of economic turmoil.  Additionally, due to the increased room for managerial judgment under IFRS 9 it is theorized that the higher loan loss provisions can be the result of earnings management. Loan loss provisions under IFRS 9 could thus be more supported by Agency theory. On the other hand, ASC 326 offers less room for managerial discretion and could be more supported by Stewardship theory. This thesis also suggests topics for potential future research. The knowledge about loan loss provisions and their effects on lending activity could be extended by using different variables in the regression model. Additionally, a longer timeframe as well as other accounting standards could be investigated. Furthermore, the effects of loan loss provisions on loan quality and risk management in banks are in need of further examination. Lastly, the capital requirements of Basel III and their impact on procyclicality should be researched.

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