Syfte: Årsredovisningar är ett av de viktigaste informationsdokumenten som börsnoterade företag ger ut till sina aktieägare, läsbarheten i dessa blir således viktig. Det finns incitament för chefer inom företagen att vilja mörka sämre prestationer för egen vinning. Styrelsesammansättning kan även tänkas påverka ä̈sbarhet i finansiella dokument då kvinnor och män kommunicerar olika och oberoende styrelseledamöter antar en mer objektiv roll. Syftet med detta examensarbete är att utifrån årsredovisningars filstorlek undersöka om det finns ett samband mellan rapporternas läsbarhet och företagens lönsamhet, redovisade resultat samt andel oberoende och kvinnliga styrelseledamöter. Metod: Studien har genomförts med en kvantitativ metod. Data har samlats in genom innehållsanalys av årsredovisningar från företag listade på NASDAQ OMX Stockholm Large Cap. Analys av data har skett genom att en korrelationsmatris och två regressionsmodeller har skapats. Resultat & slutsats: En lägre andel oberoende styrelseledamöter samt en sämre lönsamhet visar tendenser till att vara förknippat med sämre läsbarhet i årsredovisningar. Redovisat resultat och andel kvinnliga styrelseledamöter visar inget samband med årsredovisningarnas läsbarhet. Studien visar däremot på samband mellan större företag och årsredovisningar med sämre läsbarhet. Förslag till fortsatt forskning: För fortsatta studier föreslås att flera börslistor inkluderas och även fler redovisningsår. Det skulle vara intressant att undersöka om liknande resultat hittas för olika börslistor och då skulle en jämförelse vara möjlig mellan börslistorna och även över tiden. Uppsatsens bidrag: Denna studie undersöker läsbarheten i svenska företags årsredovisningar vilket breddar tidigare studier som främst undersökt amerikanska företag. Examensarbetet bidrar också genom att relationer mellan årsredovisningars läsbarhet och finansiella prestationer samt styrelsesammansättning studeras ytterligare. / Aim: Annual reports are one of the most important documents for information from public companies to their shareholders, readability in these documents are therefor of importance. There are incentives for managers to withhold information about poorer earnings for their own benefit. The board may also potentially affect the readability of the annual report since men and women communicate in different ways and independent board members act more objective. The aim of this final thesis is to investigate if there is a correlation between readability in annual reports based on file size and earnings, net income and proportion of independent and female board members. Method: This study was conducted by a quantitative method. Data have been collected through content analysis of annual reports from companies listed on NASDAQ OMX Stockholm Large Cap. Analysis of the data was done by a correlation matrix and two multiple regressions. Result & Conclusions: A lower proportion of independent board members and lower earnings tend to be associated with annual reports that have lower readability. Net income and proportion of female board members shows no association with readability of the annual reports. However, this study concludes that larger companies are related to annual reports that have lower readability. Suggestions for future research: For future research we suggest that more stock exchange lists are included and also more different years. It would be interesting to investigate whether similar results are found for different exchange lists and that would make a comparison possible between the exchange lists and also over time. Contribution of the thesis: This study examines the readability of annual reports issued by Swedish companies, which broadens previous studies that have primarily examined US companies. The thesis also contributes since readability in annual reports related to financial performance and board composition is further studied.

Understanding technical documentation is of vital importance, since instructions and descriptions are given about how technical products are used, maintained and repaired. Because of the increased economic globalization, more and more documentation is both written in English by non-native English writers, and delivered to non-native English readers. More and more documentation is also translated by means of computerized aids. In order to improve comprehension and translatability of technical documentation, controlled languages are created. Controlled languages are subsets of ordinary languages, but with restricted vocabularies and writing rules. The aim of this report is to discuss the advantages and disadvantages for Swedish export companies to use Simplified Technical English (STE), which is a controlled language, for their technical documentation. In this work technical writers are asked about their opinions of STE. Additionally, technical texts written in traditional English are compared with versions written in STE, in order to find out whether texts written in a controlled language are easier to read or not. Within the comparison, the differences between the versions are discussed and a readability measurement is done. The measurement showed that readability in technical documentation is improved by using STE. The writers’ opinions are illuminated in three areas, which are: higher documentation quality, reduced translation costs and reduced production costs.

This essay investigates and compares the readability in two different schoolbooks: Eko Historia (the primary school grade 4-6) and Epos Historia (the upper secondary school). The questions of the survey are: - Which differences in linguistic and layout can be found between books meant for the primary school and books meant for the upper secondary school? - Are the texts easy to read according to the former research in readability? In order to answer the questions structural dimensions as lexicon, syntax, bounds between sentences and narrative voices have been studied. Also the texts disposition and typography have been examined. The results demonstrate that the book designed for the primary school has a verbal structure with an explicit vocabulary, lots of verbs and short sentences. A clear narrative voice gives an impression of spoken language. The publication also has many pictures and figures. The book aimed for upper secondary school has, in opposite to this, a typical written language with compounded substantives and long noun phrases. There are fewer illustrations and the layout follows a stringent policy. Moreover a high density of information demands the readers to draw conclusion on basis of prior experiences. If the pupils don’t have such previous knowledge the reading can complicates. In spite of this the book, in doubt, shows several signs of readability, for example simple subordinated clauses and strong bounds between the sentences. Accordingly, both similarities and differences can be found between the primary and upper secondary schoolbook.

Is it possible to trace differences in the syntax used in various newspapers and how these differences influence the readability? Earlier studies confirm this and show that it is possible to make a wider distinction between the languages used in for example a broadsheet compared to the language used in a tabloid. In this study, both sentence length and sentence complexity of a broadsheet and a tabloid with a similar political stance were examined in order to find out if it is possible to show differences in readability between the two newspapers. The articles used in this study are on-line articles and have thus been taken from a search on the internet. In order to obtain adequate research material, ten articles from each newspaper have been used. Five articles from each newspaper website are news articles whereas the remaining five were taken from the culture pages. Regarding sentence length, the average of each article has been calculated. When it comes to sentence complexity, ratios of simple, complex, and compound sentences have been investigated. The analysis revealed that it is possible to show that there are not any substantial differences in sentence length and sentence complexity between the examined newspapers. However, in contrast to the hypothesis of this study, the examined articles in the tabloid consisted of longer sentences and more complex sentence constructions which, according to earlier research, would be an indication of a more formal language which probably has an effect on readability. Since both examined newspapers are supposed to support the Conservative party, it is, with the result of this study, possible to claim that both newspapers have the same targeted audience.

In order to facilitate comprehensibility and translation, the language used in software user documentation must be standardized. If the terminology and language rules are standardized and consistent, the time and cost of translation will be reduced. For this reason, controlled languages have been developed. Controlled languages are subsets of other languages, purposely limited by restricting the terminology and grammar that is allowed. The purpose and goal of this thesis is to investigate how using a controlled language can improve comprehensibility and translatability of software user documentation written in English. In order to reach our goal, we have performed a case study at IFS AB. We specify a number of research questions that help satisfy some of the goals of IFS and, when generalized, fulfill the goal of this thesis. A major result of our case study is a list of sixteen controlled language rules. Some examples of these rules are control of the maximum allowed number of words in a sentence, and control of when the author is allowed to use past participles. We have based our controlled language rules on existing controlled languages, style guides, research reports, and the opinions of technical writers at IFS. When we applied these rules to different user documentation texts at IFS, we managed to increase the readability score for each of the texts. Also, during an assessment test of readability and translatability, the rewritten versions were chosen in 85 % of the cases by experienced technical writers at IFS. Another result of our case study is a prototype application that shows that it is possible to develop and use a software checker for helping the authors when writing documentation according to our suggested controlled language rules.

Idag är det mycket vanligt att man använder internet för att söka reda på och ta till sig information, detta är ofta en mycket snabb och enkel metod. För personer med språkliga problem är det dock inte alltid lika enkelt, dagens sökmotorer tar inte hänsyn till hur lättläst en text är (Google har börjat experimentera lite med detta på engelska). En metod för att hjälpa personer med sådana behov är att sortera sökträffar efter hur läsbara de är enligt olika läsbarhetsmått som beräknas automatiskt av en dator. Risken är då att en sådan omfördelning av resultaten premierar träffar som innehåller mindre information eller är irrelevanta givet sökningen. Syftet med studien är att undersöka samband mellan läsbarhet innehåll och relevans för att i förlängningen kunna utforma algoritmer som kan användas för att hitta texter med lagom läsbarhet och informationstäthet åt personer med eller utan lässvårigheter. 21 texter hämtades från sökmotorn Google via sju olikasökningar. Försökspersoner har därefter fått läsa texterna och svara på frågor kring hur de upplevde dem. Alla automatiska läsbarhets och idédensitetsmått ser ut att ge viss indikation på hur en text upplevs av försökspersonerna och därigenom påverka vilka texter som föredras, även antalet ord i en text ser ut att vara en viktig indikator här. / In todays society it is common to use the Internet to search for and take in information, it is often a quick and easy method. For people with language problems it is not always as easy, todays major search engines do not take the readability of a text. One way to help peope with such needs is to sort the search result by readable the are according to automatic readability-measures. There's a risk that such re-ordering of the results will promote results containing less information or even being irrelevant to the search. The purpose of this study is to examine the relationship between readability, content and relevance in order to, in the future, produce algorithms aimed at finding texts with a good readability for people with or without a reading disability. Three searches were made with Google, collecting seven texts in Swedish per search. The subjects read texts from the searches and answered questions about their experience of them. All automatic readability and content measures seem to give some indication of how a text was experienced and therefore seem to affect which text is preferred, even the number of words seem to be an important indicator.

This thesis deals with text simplification in Czech, in particular with lexical simplification. Several strategies of complex word identification, substitution generation and substitution ranking are implemented and evaluated. Substitution generation is attempted both in a dictionary-based manner and in an embedding- based manner. Some experiments involving people are also presented, the experiments aim at gaining an in- sight into perceived simplicity/complexity and its factors. The experiments conducted and evaluated include sentence pair comparison and manual text simplification. Both the evaluation results of various strategies and the outcomes of experiments involving humans are described and some future work is suggested. 1

In her newsletter “Curriculum News, Improving the Quality of Learning and Teaching: Planning for 2010 and Beyond”, Mrs Angie Motshekga, MP, Minister of Basic Education, positions the textbook very definitely as central to the curriculum and states that it is one of the most effective tools through which to deliver the curriculum and support assessment. Acknowledging the importance of the accessibility of textbooks for the South African classroom audience, this study has sought to investigate the readability of the chemistry section of grade 10 science textbooks. Readability research is concerned with the relationship between the textbook, the reader and the context in which the book is read; research supports the use of both classical quantitative measures and a qualitative cognitive-structural form of analysis to investigate this relationship. The research design is a mixed method one where quantitative and qualitative data were collected simultaneously: the methodical application of selected readability formulae gave rise to quantitative data while the line-by-line textual analysis, tracing cognitive-structural aspects, and focus-group discussions with teachers gave rise to the qualitative data. The results of the merged data analysis were then interpreted together to provide a better understanding of the readability of the texts for a South African audience. The results of the investigation reveal that readability is greatly impaired for a number of reasons, the primary one being a lack of articulation between the textbook writers/editors and the audience for which they are writing and preparing the texts. This is particularly reflected in the inadequate preparation of the material for the English Second Language reader, as certain textbooks are completely out of their reach. Furthermore, this lack of articulation can be traced to the lack of time available for piloting the textbooks: an invaluable intervention in the process of textbook production.

No description available.

Reaktiv programmering är ett programmeringsparadigm som har utvecklats för att underlätta byggande av händelsedrivna reaktiva applikationer. Dess förespråkare hävdar att det kan leda till ökad kodkvalitet, men få studier har utförts för att underbygga dessa påståenden empiriskt. Denna studie syftade till att undersöka skillnaden i kodkomplexitet och kodläsbarhet mellan traditionell imperativ programmering och reaktiv programmering. En fallstudie utfördes där koden för ett befintligt öppen källkodsprojekt omstrukturerades, vilket resulterade i en imperativ version och en reaktiv version av samma kod. Verktyg för statisk källkodsanalys användes för att undersöka om några förändringar i kodläsbarhet och kodkomplexitet kunde upptäckas. Vidare diskuteras huruvida resultaten av den senaste teknikens läsbarhetsmätvärden ger en exakt förutsägelse av kodläsbarheten i reaktiva kodbaser, eller om kanske dessa mätvärden behöver modifieras för att göra dem tillämpliga på det reaktiva paradigmet. Våra resultat visar att läsbarheten påverkades negativt av reaktiv programmering när den mättes med senaste teknikens läsbarhetsmätvärden, men kodkomplexiteten minskades betydligt. / Reactive programming is a programming paradigm that has been proposed to facilitate building eventdriven reactive applications. It is claimed by its proponents to increase code quality, but few studies have been performed to substantiate these claims empirically. This study aimed to explore the difference in code complexity and code readability between traditional imperative programming and reactive programming. A case study was performed where the code of an existing open source project was restructured, resulting in an imperative version and a reactive version of the same code. Static analysis tools were used to investigate if any changes in code readability and code complexity could be detected. Furthermore, it is discussed whether the results of the state-of-the-art readability metrics give an accurate prediction of code readability in reactive code bases, or if perhaps these metrics need to be modified to make them applicable to the reactive paradigm. Our findings show that the readability was negatively affected by reactive programming when measured with state-of the-art readability metrics, however code complexity was decreased significantly