Under år 2014 uppdagades det att bostadsrättsföreningar felaktigt tillämpade K-regelverkensavskrivningsmetoder. Praxis bland bostadsrättsföreningar var att tillämpa progressivavskrivningsmetod vilken inte var ämnad för byggnader enligt lagstiftningen.Bokföringsnämnden valde att förtydliga vilka avskrivningsmetoder som anses tillämpbara förbyggnader, följden blev att progressiv avskrivningsmetod inte längre ansågs vara tillämplig.Till följd av att metoden inte längre ansågs vara tillämpbar så planerar flertaletbostadsrättsföreningar att redovisa negativa resultat. Årsredovisningar som påverkas avförtydligandet presenteras i år (2015) vilket gör att ämnet aktuellt. Syftet med vår studie varatt undersöka relevansen av de icke likvidpåverkande posterna för bostadsrättsföreningarnasintressenter, med fokus på avskrivningar. Studiens syfte uppnås med hjälp av enfrågeställning som besvaras genom att analysera intervjuer av intressenterna och dokumentsom berör intressenternas beslut. Studiens resultat visar att icke likvidpåverkande poster tillviss del saknar relevans för intressenternas beslut. Vidare finner vi att ingen av deavskrivningsmetoder som bostadsrättsföreningar kan välja att tillämpa speglar en byggnadsvärdeminskning tillräckligt för att skapa en rättvisande bild. Studiens resultat tyder även på attvarken bostadsrättsmarknaden eller intressenterna påverkas nämnvärt av attbostadsrättsföreningarna planerar att redovisa negativa resultat. I uppsatsen diskuteras vidarekring bedömningen av bostadsrättsföreningarnas ekonomiska hållbarhet. / During 2014 attention was brought to the condominium associations that had wrongfullyapplied the K-standards for depreciation methods. Progressive depreciation method hadbecome practice among condominium associations to apply progressive depreciation method,which was not intended by the legislators. Bokföringsnämnden (regulator) chose to clarifywhich depreciation methods that where applicable for properties, resulting in the dismissal ofprogressive depreciation method. As a result some condominium associations plan to reportlosses. The influence of the clarification on the condominium market is relevant today sincethe annual reports are presented during this year. The purpose of this paper was to examinethe relevance of non-cash items for the stakeholders of the condominium associations, withfocus on depreciation. The purpose was achieved by analyzing interviews with stakeholdersand documents that concern the stakeholder´s decisions. The result indicates that non-cashitems partially lack relevance for the stakeholder´s decisions. Furthermore we conclude thatnone of the depreciation methods that condominium associations can apply reflects a true andfair depreciation of the property. Additionally the result indicates that neither thecondominium market nor the stakeholders are notably affected by the losses condominiumassociations plan to present. Furthermore the paper discusses the assessment of condominiumassociation’s economic sustainability.

<p>One of the key ideas in the research on mathematics education is that the mathematical knowledge that learners acquire is strongly tied to the particular situation in which it is learnt. This study investigated the contexts that learners in grades eight, nine and ten prefer to deal with in the learning of mathematics based on their personal, social, societal, cultural and contextual concerns or affinities. The study is situated in the large-scale project called the Relevance of School Mathematics Education II (ROSMEII), which is concerned with the application and the use of mathematical knowledge and processes in real life situations. It is based on a survey of learners from ten (10) secondary schools in the Oshana and Khomas regions of Namibia. The ten schools that were sampled represent the spectrum of schools in Namibia in both urban and semi-urban areas. The Rasch model of data analysis is employed to provide some insight into the contextual situations learners would like to deal with in their mathematical learning. The data obtained for this study was analysed using the WINSTEPS Version 3.65.0 suite of computer programs. The current study arises from a concern about the absence of the voices of learners in the contextual situations in mathematics selected by adults such as mathematics teachers, inspectorates and curriculum and materials developers. The assumption is that the inclusion of learners&rsquo / insights into mathematics curricular might enhance mathematical learning. The study reveals that school children have an intrinsic desire to learn about mathematical issues embedded in real-life contexts. Several items which Namibian learners have shown interest in are issues they experience in life out of school which are not directly dealt with in school, such as managing personal and financial affairs, health matters, technology, construction, engineering and government financial matters. However, learners indicated to have a low preference in contexts like lotteries and gambling, national and international politics, cultural products, all kinds of pop music and dancing. This thesis contends that the inclusion of contexts in the mathematics curriculum which are of interest to learners will go a long way in facilitating good performance of learners in mathematics.</p>

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<p>One of the key ideas in the research on mathematics education is that the mathematical knowledge that learners acquire is strongly tied to the particular situation in which it is learnt. This study investigated the contexts that learners in grades eight, nine and ten prefer to deal with in the learning of mathematics based on their personal, social, societal, cultural and contextual concerns or affinities. The study is situated in the large-scale project called the Relevance of School Mathematics Education II (ROSMEII), which is concerned with the application and the use of mathematical knowledge and processes in real life situations. It is based on a survey of learners from ten (10) secondary schools in the Oshana and Khomas regions of Namibia. The ten schools that were sampled represent the spectrum of schools in Namibia in both urban and semi-urban areas. The Rasch model of data analysis is employed to provide some insight into the contextual situations learners would like to deal with in their mathematical learning. The data obtained for this study was analysed using the WINSTEPS Version 3.65.0 suite of computer programs. The current study arises from a concern about the absence of the voices of learners in the contextual situations in mathematics selected by adults such as mathematics teachers, inspectorates and curriculum and materials developers. The assumption is that the inclusion of learners&rsquo / insights into mathematics curricular might enhance mathematical learning. The study reveals that school children have an intrinsic desire to learn about mathematical issues embedded in real-life contexts. Several items which Namibian learners have shown interest in are issues they experience in life out of school which are not directly dealt with in school, such as managing personal and financial affairs, health matters, technology, construction, engineering and government financial matters. However, learners indicated to have a low preference in contexts like lotteries and gambling, national and international politics, cultural products, all kinds of pop music and dancing. This thesis contends that the inclusion of contexts in the mathematics curriculum which are of interest to learners will go a long way in facilitating good performance of learners in mathematics.</p>

La documentation des programmes aide les développeurs à mieux comprendre le code source pendant les tâches de maintenance. Toutefois, la documentation n’est pas toujours disponible ou elle peut être de mauvaise qualité. Le recours à la redocumentation s’avère ainsi nécessaire. Dans ce contexte, nous proposons de faire la redocumentation en générant des commentaires par application de techniques de résumé par extraction. Pour mener à bien cette tâche, nous avons commencé par faire une étude empirique pour étudier les aspects quantitatifs et qualitatifs des commentaires. En particulier, nous nous sommes intéressés à l’étude de la distribution des commentaires par rapport aux différents types d’instructions et à la fréquence de documentation de chaque type. Aussi, nous avons proposé une taxonomie de commentaires pour classer les commentaires selon leur contenu et leur qualité. Suite aux résultats de l’étude empirique, nous avons décidé de résumer les classes Java par extraction des commentaires des méthodes/constructeurs. Nous avons défini plusieurs heuristiques pour déterminer les commentaires les plus pertinents à l’extraction. Ensuite, nous avons appliqué ces heuristiques sur les classes Java de trois projets pour en générer les résumés. Enfin, nous avons comparé les résumés produits (les commentaires produits) à des résumés références (les commentaires originaux) en utilisant la métrique ROUGE. / Programs documentation is very useful to programmers during maintenance tasks, especially for program comprehension. However, the documentation is not always available or it may be badly written. In such cases, redocumentation becomes so necessary. In this work, we propose a redocumentation technique that consists in generating comments by using extraction summary techniques. For this purpose, we conducted an empirical study to analyze the quantitave and qualitative aspects of comments. Particularly, we were interested in studying comment distribution over different types of construct and studying the frequency of documentation for each construct type. We propose a comment taxonomy to classify them according to their content and quality. Given the results of the empirical study, we decided to summarize Java classes by extracting the comments of methods and constructors. We defined several heuristics in order to determine the most relevant comments to be extracted. After that, we applied these heuristics to Java classes from three projects in order to generate summaries. Finally, we compared the generated summaries (generated comments) to the reference ones (original comments) by using the metric ROUGE.

Area of Occupancy (AO) is a frequently used indicator to assess and inform designation of conservation status to wildlife species by the International Union for Conservation of Nature (IUCN). The applicability of the current grid-based AO measurement on freshwater organisms has been questioned due to the restricted dimensionality of freshwater habitats. I investigated the extent to which AO influenced conservation status for freshwater taxa at a national level in Canada. I then used distribution data of 20 imperiled freshwater fish species of southwestern Ontario to (1) demonstrate biases produced by grid-based AO and (2) develop a biologically relevant AO index. My results showed grid-based AOs were sensitive to spatial scale, grid cell positioning, and number of records, and were subject to inconsistent decision making. Use of the biologically relevant AO changed conservation status for four freshwater fish species and may have important implications on the subsequent conservation practices.

Area of Occupancy (AO) is a frequently used indicator to assess and inform designation of conservation status to wildlife species by the International Union for Conservation of Nature (IUCN). The applicability of the current grid-based AO measurement on freshwater organisms has been questioned due to the restricted dimensionality of freshwater habitats. I investigated the extent to which AO influenced conservation status for freshwater taxa at a national level in Canada. I then used distribution data of 20 imperiled freshwater fish species of southwestern Ontario to (1) demonstrate biases produced by grid-based AO and (2) develop a biologically relevant AO index. My results showed grid-based AOs were sensitive to spatial scale, grid cell positioning, and number of records, and were subject to inconsistent decision making. Use of the biologically relevant AO changed conservation status for four freshwater fish species and may have important implications on the subsequent conservation practices.

Project file archives are becoming increasingly large. The number of files, information and data that need to be created, accessed and modified throughout a project can be overwhelming. It is critical for project participants or contributors to find relevant information in project archives quickly. In this thesis, I present VisArchive, an interactive visualization tool that provides users with better awareness of search results within project archives. VisArchive visualizes the relevance-ranked search results with a color-coded stacked bar chart and interactive timelines and provides supporting visual cues to help differentiate search results based on searched keywords. It aims to allow users to interactively search, browse, and explore information in project archives, including access history, effectively and efficiently. I will present two case studies to illustrate how VisArchive can be used to support searching, browsing, and exploring information in building construction and open source software projects. In addition, I discuss how VisArchive can be improved to address information retrieval problems and work across different domains. VisArchive demonstrates the combination and application of several visualization techniques to the problem of searching and navigating project archives. / Graduate / 0984

Project file archives are becoming increasingly large. The number of files, information and data that need to be created, accessed and modified throughout a project can be overwhelming. It is critical for project participants or contributors to find relevant information in project archives quickly. In this thesis, I present VisArchive, an interactive visualization tool that provides users with better awareness of search results within project archives. VisArchive visualizes the relevance-ranked search results with a color-coded stacked bar chart and interactive timelines and provides supporting visual cues to help differentiate search results based on searched keywords. It aims to allow users to interactively search, browse, and explore information in project archives, including access history, effectively and efficiently. I will present two case studies to illustrate how VisArchive can be used to support searching, browsing, and exploring information in building construction and open source software projects. In addition, I discuss how VisArchive can be improved to address information retrieval problems and work across different domains. VisArchive demonstrates the combination and application of several visualization techniques to the problem of searching and navigating project archives. / Graduate / 0984

Empathie wird als ein multidimensionales Konstrukt verstanden, welches kognitive Aspekte wie empathische Akkuratheit (die Fähigkeit, die Emotionen einer anderen Person akkurat zu erken-nen) als auch affektive Aspekte wie Emotionskongruenz (die Fähigkeit, die Emotionen anderer zu teilen) und Mitgefühl (die Fähigkeit, ein Gefühl von Sorge für diese Person zu erleben) umfasst (z.B. Davis, 1994; Eisenberg & Fabes, 1990). Ziel der Dissertation war es zu einem umfassenden Verständnis altersbezogener Unterschiede in diesen drei Empathiefacetten beizutragen. Ausgehend von der Überlegung, dass empathische Akkuratheit wesentlich von alterssensitiven kognitiven Prozessen determiniert wird (z.B. Adolphs, 2002), während affektive Empathiefacetten vor allem altersfreundliche emotionsregulatorische Voraussetzungen haben (z.B. Eisenberg, 2000), wurde vermutet, dass empathische Akkuratheit Altersdefizite aufweist, während Gefühlskongruenz und Mitgefühl altersbezogene Zugewinne zeigen. Da Evidenz dafür vorliegt, dass altersbezogene Defizite in unterschiedlichen kognitiven und emotionalen Leistungsbereichen reduziert werden, wenn die Aufgabe eine besondere Bedeutung für Ältere hat (z.B. Hess, Rosenberg & Waters, 2001; Kunzmann & Grühn, 2005), lag ein weiteres Ziel der Studie darin, zu überprüfen, ob Altersunterschiede in der Empathie durch die Altersrelevanz der Aufgabe moderiert werden. Grund für diese Annahme liefert das Modell der selektiven Optimierung mit Kompensation (z.B. Baltes & Baltes, 1990) sowie die Selective Engagement Theorie (Hess, 2006), die übereinstimmend po-stulieren, dass Personen mit zunehmendem Alter dazu tendieren mit den ihnen zur Verfügung stehenden Ressourcen sparsam umzugehen und diese primär in Bereichen einsetzen, die sie für relevant halten. Basierend auf diesen Überlegungen wurde vermutet, dass Altersdefizite in empathischer Akkuratheit weniger wahrscheinlich sind, wenn die Aufgabe von hoher Relevanz für Ältere ist; in der Emotionskongruenz sollten sich die Altersgewinne in den für Ältere relevanten Aufgaben sogar vergrößern. Da erste Evidenz dafür vorliegt, dass Altersunterschiede im Mitgefühl nicht durch die Altersrelevanz moderiert werden, wurde vermutet, dass Ältere ein höheres Ausmaß an Mitgefühl berichten – unabhängig von der Relevanz der Aufgabe. Zur Überprüfung der Hypothesen wurden 101 jungen und 101 älteren Erwachsenen Filmausschnitte präsentiert, in denen eine junge oder eine ältere Person ein autobiografisches, für ihre Altersgruppe relevantes oder altersneutrales Erlebnis schilderte, und dabei echte Emotionen wiedererlebte. Zur Erfassung empathischer Fähigkeiten sollten die Teilnehmer mithilfe einer Emotionsadjektivliste angeben, in welchem Ausmaß die gezeigte Person sowie sie selbst jedes dieser Gefühle erlebt haben. Erwar-tungsgemäß zeigten sich für die Filme ohne besondere Altersrelevanz negative Altersunterschiede in empathischer Akkuratheit, während Gefühlskongruenz und Mitgefühl Altersgewinne aufwiesen. Wie angenommen wurden Altersdefizite in empathischer Akkuratheit durch die Altersrelevanz der Aufgabe moderiert; Ältere erzielten die gleiche Leistung wie Jüngere, wenn das geschilderte Thema von hoher Relevanz für sie war. Hingegen zeigte sich keine Moderation der Altersunterschiede für Emotionskongruenz. Wie erwartet erlebten Ältere mehr Mitgefühl als Jüngere – unabhängig von der Aufgabenrelevanz. Zusammengenommen sprechen die Befunde dafür, dass Altersunterschiede in der Empathie multidirektional und kontextabhängig verlaufen.