The thesis deals with the influence of selected agro-technical factors on the structural condition of the soil in the long-term cultivation of spring barley. Assesses the impact of different tillage and crop rotation on the coefficient of structure (KS). Additionally, for selected variants is assessed water stability of soil aggregates. First is a review, which presents characteristic of spring barley and its growing demands, describes the soil structure and its dynamics. Next part consists of statistical evaluation of long-term field experiment in terms of sugar beet growing region. In 2014, it was determined statistically highly significant difference in variants of crop rotation. Crop rotation with a representation of 33.3% cereals showed a higher rate of KS than crop rotation with 66.6 % cereals. Statistically higher KS was observed at a depth of 0-0.15 m, in both years. There was not determined statistically significant difference among the variants of different tillage in both years. Year 2014 in comparison with year 2015 showed a higher coefficient of structure and showed a statistically significant difference. The highest value of water stability of soil aggregates was identified in 2014 at shallow tillage variant, with high significance. In 2015, statistical significance was found at a depth effect only. The outer layer of 0-0.15 m showed higher stability of soil aggregates. With reduction of tillage intensity has been reported to increase the content of agronomically valuable aggregates and also increase their water stability.

On 28 July 2010, the Nigerian Federal Executive Council approved January 1, 2012 as the effective date for the convergence of Nigerian Statement of Accounting Standards (SAS) or Nigerian GAAP (NG-GAAP) with International Financial Reporting Standards (IFRS). By this pronouncement, all publicly listed companies and significant public interest entities in Nigeria were statutorily required to issue IFRS based financial statements for the year ended December, 2012. This study investigates the impact of the adoption of IFRS on the financial statements of Nigerian listed Oil and Gas entities using six years of data which covers three years before and three years after IFRS adoption in Nigeria and other African countries. First, the study evaluates the impact of IFRS adoption on the Exploration and Evaluation (E&E) expenditures of listed Oil and Gas companies. Second, it examines the impact of IFRS adoption on the provision for decommissioning of Oil and Gas installations and environmental rehabilitation expenditures. Third, the study analyses the impact of the adoption of IFRS on the average daily Crude Oil production cost per Barrel. Fourth, it examines the extent to which the adoption and implementation of IFRS affects the Key Performance Indicators (KPIs) of listed Oil and Gas companies. The study further explores the impact of IFRS adoption on the contractual relationships between Nigerian Government and Oil and Gas companies in terms of Joint Ventures (JVs) and Production Sharing Contracts (PSCs) as it relates to taxes, royalties, bonuses and Profit Oil Split. A Paired Samples t-test, Wilcoxon Signed Rank test and Gray’s (Gray, 1980) Index of Conservatism analyses were conducted simultaneously where the accounting numbers, financial ratios and industry specific performance measures of GAAP and IFRS were computed and analysed and the significance of the differences of the mean, median and Conservatism Index values were compared before and after IFRS adoption. Questionnaires were then administered to the key stakeholders in the adoption and implementation of IFRS and the responses collated and analysed. The results of the analyses reveal that most of the accounting numbers, financial ratios and industry specific performance measures examined changed significantly as a result of the transition from GAAP to IFRS. The E&E expenditures and the mean cost of Crude Oil production per barrel of Oil and Gas companies increased significantly. The GAAP values of inventories, GPM, ROA, Equity and TA were also significantly different from the IFRS values. However, the differences in the provision for decommissioning expenditures were not statistically significant. Gray’s (Gray, 1980) Conservatism Index shows that Oil and Gas companies were more conservative under GAAP when compared to the IFRS regime. The Questionnaire analyses reveal that IFRS based financial statements are of higher quality, easier to prepare and present to management and easier to compare among competitors across the Oil and Gas sector but slightly more difficult to audit compared to GAAP based financial statements. To my knowledge, this is the first empirical research to investigate the impact of IFRS adoption on the financial statements of listed Oil and Gas companies. The study will therefore make an enormous contribution to academic literature and body of knowledge and void the existing knowledge gap regarding the impact and implications of IFRS adoption on the financial statements of Oil and Gas companies.

Sedan företag började använda sig av internet som ett verktyg för sitt arbete har bekymmer uppstått som de inte haft tidigare, som hur företagsdata ska lagras, vad för utrustning som är bäst för deras behov. Genomförandet av arbetet delades in i tre delar, där det första var att ta reda på vilka olika datalagringslösningar som fanns och användes i servermiljöer. Detta gjordes via litteraturstudier. Den andra delen var att intervjua kundföretag om deras lagringslösningar samt intervjua leverantörer av datalagringslösningar med ett antal frågor som berörde deras datalagringlösning(ar), rekommendationer och framtidsutsikten för datalagring. Den tredje och slutgiltiga delen var att skriva samman analysen över den information som tillförskaffats och de iakttagelser som gjorts. Resultatet av intervjuerna visade på flera pålitliga och snabba alternativ för datalagring som kunder använde och leverantörer sålde.  Lösningar som användes och levererades var NAS(Network Attached Storage), molnlagring av data och SAN(Storage Area Network). Vid genomförande av analysen togs både intervjumaterialet och litteraturmaterialet i beaktning för att kunna komma fram till adekvata slutsatser. Syftet med slutsatserna var att kunna ge ett bra svar på de frågor i frågeställningen som låg till grund för examensarbetet. Vad man har kommit fram till är att det finns inget bra svar för vilken lösning är bäst utan att olika lösningar är anpassad till olika syften och behov.

My diploma thesis focuses on the comparison of possibilities of the statistical software SAS and SPSS in the area of the factor and cluster analysis and the multidimensional scaling. They deal with the methods for identifying groups of the similar statistical values (variables). The ascertained relations among the variables can serve to decrease the proportion vectors of the variables, which describe the individual monitored objects (statistical units), which helps us to apply other various methods, for example the regression or discriminant analysis. By one of the ways for finding the similarity of variables in the cluster analysis or the multidimensional scaling is searching for their relations. Whereas the base of the factor analysis is the formulation of the relation between two variables by means of the covariances, eventually Pearson correlation coefficient, it is possible to use also coefficients of correlation for the cluster analysis and the multidimensional scaling, in some case other measures. The thesis describes mainly the command syntax of the procedures implemented in SAS and SPSS. The meaning of the individual parametres and the partial specifications of each command are explained. The results gained by various types of analyses are compared on the basis of the real dataset. The possibilities of the statistical software SAS and SPSS are evaluated in the conclusion and it is referred to their advantages or disadvantages. The attention is also paid, for example, to the form of the input dataset, to the quaility of outputs or to the partial methods.

The need for reliable and exact information that are needed to run a company is still growing. This fact leads to finding new ways to obtain, transform, but especially deliver these information. One of the most efficient way is to integrate Business Intelligence into company's information system that leads to the usage of analytical portals. This thesis's target is to acquaint the readers with the topic of analytical portals and conceivable method to evaluate analytical portals and tools designed to build them. This thesis consists of two general sections, theoretical and practical. The theoretical section consists of the explanation of the term analytical portal and the ways a company can benefit from usage of analytical portals. The criteria and the conceivable method to evaluate analytical portals and the tools designed to build them are specified further in this section. The practical section contains description and evaluation of certain tool designed to build analytical portals (SAS Portal). The evaluation is based on the criteria described in the theoretical section and data used in the exhibition of the SAS Portal are purely exemplificative.

The thesis deals with problematics of tools marked as Self Service Business Intelligence (SSBI) which is paid close attention by its users as well as producers due to expected progressive growth of this trend. Two products are evaluated: SAS Visual Analytics and IBM Cognos Analytics, both tools are evaluated by their extent of user´s autonomy and support of data visualization. Basic principles and concepts connected to the area of business intelligence are defined in theoretical part of the thesis. The problematics of data visualization is introduced and trend of self-service business intelligence is discussed with analyzing its benefits as well as restrictions. Technological factors which helped to fast development of SSBI are mentioned as well. A methodology has been created within practical part of the thesis. It is enforceable for any other tool from the family of SSBI and it is possible to assess the extent of support within observed categories through this methodology: Using information, Creation of information, Creation of sources and Visualization. A set of criteria on basis of which the evaluator can create evaluation form corresponding to his/her needs was defined for each of the stated categories. Usability of the methodology is illustratively demonstrated at mutual comparison of chosen modules of both tools while those parts are sufficiently described before the evaluation itself.

I februari 2020 utmanade SAS den nationalistiska uppfattningen om vad som verkligen var skandinaviskt genom en reklamfilm. Den här filmen möttes av kritik där flera av kritikerna kritiserade utifrån ett nationalistiskt perspektiv. Detta ledde till att SAS påbörjade en kriskommunikationsprocess där man från deras kommunikation kan utläsa främst tre strategier från Benoits Image repair theory. SAS nekade till anklagelserna, de försökte att sänka trovärdigheten hos kritikerna och de ändrade om sin kampanj. Likt tidigare forskning är slutsatsen i den här studien att SAS agerat otydligt i sin kommunikation vilket grundar sig i att de använt sig av för olika strategier som säger emot varandra. Denna situation kan liknas vid en dialog mellan SAS och respondenter. Vad den här dialogen slutar i är två sidor som vill förmedla en bild om vad som är skandinaviskt, en diskussion som delat många i Skandinavien.

Chemotherapy is a method used to treat cancer but it has a number of side-effects. Research conducted by the Department of Chemical Engineering at BYU involves a new method of administering chemotherapy using ultrasound waves and water-soluble capsules. The goal is to reduce the side-effects by localizing the delivery of the medication. As part of this research, a two-factor experiment was conducted on rats to test if the water-soluble capsules and ultrasound waves by themselves have an effect on tumor growth or patient survival. Our project emphasizes the usage of Bayesian Hierarchical Models and Win-BUGS to jointly model the survival data and the longitudinal data—mass. The results of the joint analysis indicate that the use of ultrasound and water-soluble microcapsules have no negative effect on survival. In fact, there appears to be a positive effect on the survival since the rats in the ultrasound-capsule group had higher survival rates than the rats in other treatment groups. From these results, it does appear that the new technology involving ultrasound waves and microcapsules is a promising way to reduce the side-effects of chemotherapy. It is strongly advocated that the formulation of a joint model for any longitudinal and survival data be performed. For future work for the ultrasound-microcapsule data it is recommended that joint modeling of the mass, tumor volume, and survival data be conducted to obtain additional information.

El rechazo escolar es el término que alude a la negativa de un estudiante a asistir a la escuela o la dificultad persistente para permanecer en la misma (Kearney, 2016). Este concepto se engloba dentro de los problemas de asistencia escolar siendo este último el constructo empleado en los últimos años para referirse al conjunto de los distintos tipos de ausencias escolares o dificultades para asistir o permanecer en la escuela (Coehlo, 2016). Ejemplos de tales ausencias incluyen retrasos a la hora de acceder a la escuela, faltas esporádicas, continuas o reiteradas a lo largo del curso escolar. Es vital conocer la relación existente entre esta dificultad y las variables que pueden afectar a esta conducta con el objetivo de ofrecer programas de prenvención e intervención para el alumnado que presenta este fenómeno escolar. La importancia de una detección temprana en niños, es prioritaria para prevenir esta conducta durante la etapa de la adolescencia. Por ello, se realizaron cuatro estudios que forman parte de esta tesis doctoral presentada por compendio de publicaciones. En el primer trabajo, se presenta un análisis bibliométrico de la producción científica acerca de los problemas de asistencia a la escuela. Para ello, se realizó un análisis de la literatura científica a partir de 192 estudios publicados durante el período temporal de 2014 a 2019. Estos respondieron a la estrategia de búsqueda de "school refusal" or "truancy" or "school phobia" aplicada en tres bases de datos: Web of Science, Scopus y Eric. La contribución 2 analiza la relación entre el rechazo escolar y las atribuciones académicas en el área de Lengua y Literatura. Para ello, se identificaron perfiles de rechazo escolar en niños (Perfil 1. Bajo rechazo escolar; Perfil 2. Rechazo escolar por reforzamiento positivo; Perfil 3. Rechazo escolar mixto; y Perfil 4. Alto rechazo escolar mixto) y se analizaron las diferencias de estos perfiles según sus puntuaciones en los distintos estilos atribucionales de carácter académico en Lengua y Literatura. En este estudio la muestra estuvo compuesta por 926 estudiantes españoles con edades comprendidas entre los 8 y 11 años. Finalmente, en los trabajos 3 y 4, se estudia la relación existente entre el rechazo escolar y las estrategias de aprendizaje. La muestra estuvo compuesta por 1261 estudiantes con edades entre los 14 y 18 años. Los instrumentos de evaluación administrados fueron la School Refusal Assessment Scale - Revised (SRAS-R) en el caso de los trabajos 2, 3 y 4, con el principal objetivo de evaluar el comportamiento de rechazo escolar; la Sydney Attribution Scale (SAS) en la contribución 2 para así evaluar las atribuciones de éxitos y fracasos en el área de Lengua y Literatura, y el Inventory of Learning and Study Strategies-High School version (LASSI-HS), en los estudios 3 y 4, para analizar las habilidades requeridas para alcanzar el éxito en el ámbito académico. Los hallazgos reportados a partir de esta tesis doctoral mostraron, por un lado, una imagen representativa de las temáticas más desarrolladas en este campo de la educación y dejaron entrever posibles futuras líneas de investigación (contribución 1). En el caso de la contribución 2, aquel alumnado que pertenece a los perfiles de rechazo escolar alto mixto y rechazo escolar mixto, es decir, aquellos que obtuvieron puntuaciones más altas en los tres primeros perfiles de la SRAS-R, presentaron altas puntuaciones en el estilo atribucional académico que asocia sus fracasos a la falta de capacidad y esfuerzo. Por otro lado, existe una correlación negativa entre el rechazo escolar y las diferentes dimensiones de las estrategias de aprendizaje, excepto para la dimensión de Ansiedad en los tres primeros factores, que ha sido una correlación positiva (contribución 3). Por último, se identificaron cuatro perfiles de rechazo escolar en adolescentes (contribución 4): (1) Perfil de rechazo escolar por reforzamiento positivo; (2) Perfil de bajo rechazo escolar (el cual obtuvo las puntaciones más altas en todas las estrategias de aprendizaje excepto en la dimensión de Ansiedad, Procesamiento de la Información y Ayudas al Estudio); (3) Perfil de rechazo escolar por reforzamiento negativo; y 4) Perfil de rechazo escolar mixto (el cual obtuvo las puntuaciones más bajas para la mayoría de dimensiones excepto para la Ansiedad, Uso de Ayudas al Estudio y Estrategias de Autoevaluación) (contribución 4). De estos hallazgos se extraen implicaciones prácticas para la detección y/o prevención del comportamiento de rechazo escolar, así como para intervencir en los diferentes problemas vinculados.

High quality software is a key component of various technology systems that are crucial to software producers, users, and society in general. Software application development today uses software from external sources, to achieve software implementation goals. Numerous methods, activities, and standards have been developed in order to realize quality software. Nevertheless, the pursuit for new methods of realizing and assuring quality in software is incessant. Researchers in the software engineering field are in pursuit of methods that can be on par with changing technology. Assessment of open-source software can be supported by a methodology that uses data from prior releases of a software product to predict the quality of a future release. The proposed methodology is validated using a case study of MPICH ? an open-source software product from the field of high-performance computing. A quantitative model and a module-order model have been developed that can predict the modules that are expected to have code-churn and the amount of code-churn in each module. Code-churn is defined as the amount of update activity that has been done to a software product in order to fix bugs. Further validation of the proposed methodology on other software and development of classification models for the quality factor code-churn are recommended as future work.