Vår utforskning av fiktionens världar kan fördjupa vår förståelse för oss själva, varandra och vår omvärld. Syftet för denna litteraturstudie är att nå en förståelse för hur narrativa datorspel kan ge upphov till dessa identitetsutvecklande insikter och hur litteraturundervisningen kan stödja elevernas vägar till att nå fram till dem. För att illustrera textgenrens lärandepotential används det narrativa datorspelet The Last of Us (2013) som ett studieobjekt. Med basis i kognitiv litteraturteori kring termerna immersion och narrativ experientialitet kan man utifrån denna litteraturstudie uttyda att de narrativa datorspelens upphov till identitetsutvecklande insikter bygger på ett slags fiktivt experientiellt lärande. Det inledande steget i detta lärande är spelarens inlevelse i spelets berättelse, den så kallade narrativa immersionen. Då datorspelsnarrativet etablerar ett känslomässigt engagemang gentemot spelarkaraktären möjliggörs ett delat erfarande inom fiktionsvärlden. Detta interaktiva och förkroppsligade tillstånd stimulerar spelaren att projicera sina egna kunskaper och erfarenheter för att förstå sina intryck av sin inlevelse i fiktionsvärlden. I en kognitiv simulation tillåts spelare reflektera hur de skulle reagera om de vore i samma situation. De kulturellt medierade erfarenheter spelare således tar till sig har potentialen att expandera deras befintliga förståelsebakgrund. De litteraturdidaktiska överväganden som nödvändiggörs för att stödja detta lärande bygger på att främja elevernas inträde i fiktionsvärlden och uppmuntra dem att knyta an sina individuella bakgrunder till sitt fiktiva erfarande. / Our explorations of the possible worlds of fiction help increase our understanding of each other, the world around us, and ourselves. The purpose of this study is to examine how narrative computer games may provide identity-defining insights and which literary teaching methods are beneficial to facilitate students’ access to them. To illustrate the learning potential of the genre this study examines the narrative computer game The Last of Us (2013). On the basis of cognitive literary theories relating to the concepts of immersion and narrative experientiality this study finds that the identity developmental potential of narrative computer games relies on a sense of fictional experiential learning. The inaugurating move in this learning is the player’s immersion in the story of the game, the so-called narrative immersion. As the players therein become emotionally involved in the player-characters’ lives they are exposed to a sense of shared experience with said characters. As this shared embodied experience within the storyworld is accompanied by the medium-specific interactive nature of computer games, players are also stimulated to project their own prior knowledge and experiences as they form assessments based on their subjective impressions of the storyworld. In a cognitive simulation, this interaction between the players’ prior experiential background and the experiences of the protagonists provides an avenue for players to reflect on how they would react if they were faced with a similar situation. The culturally mediated experiences the players thus gather may influence, redefine and expand the players’ current world of knowledge. In order to pave the students’ way to acquire these identity-defining insights, this study finds that pedagogical practices that favour a climate where students are encouraged to immerse themselves in the storyworld and attribute their prior experiential backgrounds to their fictive experiences therein are key factors that help unlock the full learning potential of narrative computer games.

The US military’s culture, structure, and process for providing advice to the president and his national security decision-making team are flawed due to the marginalization of unconventional warfare (UW) expertise -- UW is the military’s doctrinal term for support to resistance activities and movements. This marginalization results in inadequate consideration for applying UW as a strategic option for the nation. Through a qualitative methods case study analysis utilizing macro- and micro-level process-tracing with a conceptual framework based on Niklas Luhmann’s Systems Theory, the author shows that viable and acceptable resistance elements existed in Syria in March 2011 to June 2014 and that the conventional US military failed to recognize this development, adequately analyze its implications, and craft a strategic UW option for the national security decision-makers to consider. This finding is significant in that it exposes a deficiency in the US military’s culture, structure and process that results in an incomplete and insufficient menu of military options for the president. If these cultural, structural, and procedural flaws are left unaddressed, the US is likely to repeat this strategic error in the future. The author identifies specific recommendations for national security practitioners; however, the overarching theme is the need to change the institutional culture and the old structures of the conventional military to be able to provide the president a more complete, comprehensive, and creative menu of options to consider when assessing and responding to violent political crises short of conventional war.

This diploma thesis deals with revenue recognition in acconrdance to International Financial Reporting Standards IFRS and american Generally Accepted Accounting Principles US GAAP. Furthermore, it is focused on convergence project, called Revenue Recognition Project. This will result to standard Revenue from Contracts with Customers. Expected issue period is the end of 2011. The goal of this thesis is to analyze and assess the current situation in chosen accounting systems.

Práca si kladie za cieľ vytvorenie obchodného systému pre intradenné obchodovanie US akciových indexov. Autor sa v teoretických východiskách zameriava na vysvetlenie základných pojmov obchodovania US indexov na intradennej báze a obchodovania všeobecne. V ďalšej kapitole je popísaná súčastná situácia – tvorba obchodného plánu a vysvetlené principy na ktorých je plán založený. V návrhovej časti je predstavený kompletný systém pre intradenné obchodovanie US akciových indexov.

The second term of the presidency of Barack Obama was an active phase of interactions among Russia, the United States, and China. At that time, many issues came up to be able to shake the international situation (e.g., the rise of ISIS, the South China Sea issue, the THAAD, TPP, Ukrainian crisis). The author selected four issues (trade, counterterrorism, the South China Sea issue, the THAAD) to analyze how the states were interacting among themselves (Russia-US, US-China, China-Russia) and how it influenced the international order. Two basic international theories will be applied - realism and liberalism (offensive realism, neo-liberal institutionalism, economic interdependency, and theory of triangle) to understand the interactions and discuss them.

This Master thesis deals with the Sino-American cooperation during the Six-Party Talks between 2003 and 2009 and it aims to analyze both the main interests and objectives, with which the US and China came in the negotiations, and the problematic issues between the US and China, most critically complicating a progress in the negotiations. Although both countries cordially declared common interest in denuclearization of the Korean Peninsula, their real order of priorities within the Talks greatly differed. Contrary to the United States, China prioritized stability of the region to its denuclearization and was trying very hard to moderate the harsh US approach towards the DPRK's nuclear activities. In this way, it was, however, practically impossible to effectively force the North to abandon its nuclear program, which was something unconditionally demanded by the United States. What is more, the long-lasting political and strategic alliance between Beijing and Pyongyang considerably complicated the problem. In consequence, any statements or resolutions, which were adopted during the Talks, lacked sufficient strength and did not force North Korea to start dismantlement of its nuclear program. Thus, the US-China cooperation was not very fruitful. Based on these findings, the thesis concludes that the...

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Bakgrund: Det har uppmärksammats att konsumtionen och efterfrågan av el fortsätter att öka för varje år. Resultatet av det växande behovet har lett till stigande utsläppsnivåer inom energibranschen. Ett sätt för att kontrollera nivåerna av utsläpp är utsläppsrätter. Priset på utsläppsrätter har ökat och förväntas öka ännu mer. Det finns i dagsläget inget gemensamt globalt direktiv om hur utsläppsrätter ska redovisas, däremot finns rekommendationer inom både IFRS och US GAAP om hur de kan klassificeras och värderas i redovisningen. IFRS är en principbaserad redovisningsstandard som är utgiven av IASB, medan US GAAP är en regelbaserad redovisningsstandard som utfärdas av FASB. Syfte: Studiens syfte är att undersöka hur utsläppsrätter redovisas i energibranschen hos europeiska respektive amerikanska företag. Frågeställning: Vilka likheter och skillnader finns mellan klassificering och värdering av utsläppsrätter utifrån IFRS och US GAAP i energibranschen? Metod: I denna studie har en kvantitativ innehållsanalys genomförts där det empiriska materialet utgörs av 31 företags årsredovisningar. Vidare har en kodningsmanual skapats där kategorier kring klassificering och värdering av utsläppsrätter utformats, för att sedan kunna sammanställa datan i ett kodningsschema. Teoretisk referensram: Studiens resultat har med hjälp av legitimitetsteorin och institutionell teori förklarat vad de rådande likheterna och skillnaderna gällande redovisningen av utsläppsrätter i Europa och USA kan bero på. Slutsats: Resultaten visar att de skillnader som finns mellan IFRS och US GAAP i energibranschen är främst klassificering av utsläppsrätter, efterföljande värdering av utsläppsrätter och redovisningen av utsläppsskyldighet. De största likheterna mellan IFRS och US GAAP är värdering av tilldelade utsläppsrätter samt köpta utsläppsrätter. / Background: It has been noticed that the consumption and demand for electricity continues to increase every year. The result of the growing needs has led to rising emission levels in the energy industry. One way to control the levels of emissions is emission rights. The price of emission rights has increased and is expected to increase even more. There is currently no common global directive on how emission rights are to be reported, however, there are recommendations within both IFRS and US GAAP on how they can be classified and valued in the accounts. IFRS is a principle-based accounting standard established by the IASB, while US GAAP is a rules-based accounting standard established by the FASB.  Purpose: The purpose of this study is to examine the accounting of emission rights in the energy industry between European and American companies.  Question: What are the similarities and differences between the classification and valuation of emission rights between IFRS and US GAAP in the energy industry?  Method: In this study a quantitative content analysis has been implemented where the empirical material consists of 31 companies' annual reports. Furthermore, a coding manual has been created where categories regarding classification and valuation of emission rights have been designed, in order to compile the data in a coding scheme.  Theory: The results of the study have with the help of legitimacy theory and institutional theory explained what the similarities and differences regarding the accounting of emission rights in Europe and the USA may be due to.  Conclusion: The results show that the differences that exist between IFRS and US GAAP in the energy industry are mainly the classification of emission rights, the subsequent valuation of emission rights and the reporting of emission obligations. The biggest similarities between IFRS and US GAAP are the valuation of allocated emission rights and purchased emission rights.

We study the impact of US presidential election TV debates on intraday exchange rates of 96 currencies from 1996 to 2016. Expectations about protectionist measures are the main transmission channel of debate outcomes. Currencies of countries with high levels of bilateral foreign trade with the US depreciate if the election probability of the protectionist candidate increases during the debate. We rationalize our results in a model where a debate victory of a protectionist candidate raises expectations about future tariffs and reduces future net exports to the US, resulting in relative depreciation of currencies with high bilateral trade integration.