This study examines the timeliness of write-downs taken by U.S. financial institutions during the financial crisis of 2007-2008. The timeliness of write-downs is measured by benchmarking the quarterly accounting write-down schedule with the devaluation schedule implied by credit indices such as the ABX. The results show that accounting write-downs are less timely than the devaluations implied by credit indices. In a cross-sectional analysis of the determinants of the timeliness of write-downs, I document that higher corporate governance quality is positively related to timelier write-downs. Furthermore, I observe that regulatory investigations and litigation pressure are positively related to the timeliness of write-downs, whereas the write-downs by firms with more complex exposures, higher financial leverage, and tighter regulatory constraints are less timely. In addition, I control for numerous exposure-specific characteristics and document that less risky exposures, and exposures that were affected later during the financial crisis, were written down later. Regarding the consequences of timeliness, this study finds that the exposure to risky assets is reflected faster in stock returns for firms with timelier write-downs.

With the industry striving for smaller devices, new technologies are developed to further miniaturize electronics devices. To this end, realization of 3D/non-planar interconnects, which aim at miniaturizing the interconnects formed between components on the same device, has attracted many researchers. This thesis focuses on a feasibility analysis for developing non-planar interconnects on various flexible substrates using laser assisted maskless microdeposition (LAMM), which is a pressure-less process. There are two types of flexible substrates that are used: double-sided copper substrates separated by a layer of polyethylene terephthalate (PET) as well as a polyethylene terephthalate flexible substrate with surface-mounted resistors. For both substrates, multiple types of experiments were conducted to discover procedures which result in the highest rate of success for forming conductive interconnects. Optimal process parameters and deposition techniques were determined after multiple experiments. After experiments were completed, the resultant substrates were subject to various characterization methodologies including optical and scanning electron microscopy, energy-dispersive X-ray spectroscopy, X-ray diffraction and profilometery. The results of these methodologies are documented in this thesis. After many types of experiments involving substrate manipulation of the double-sided copper substrates, it was shown that the silver nano-particles were more likely to form a conductive interconnect when a polished slant was fabricated on the substrate. Many deposition patterns were used for the flexible substrates with surface-mounted resistors. Of these patterns, the two patterns, the ‘zigzag’ and ‘dot solder’ patterns, proved to have a much higher success rate for creating conductive interconnects compared to the other patterns. During this study, the results of the experiments using the LAMM process show that this technology has great potential for creating non-planar interconnects on flexible substrates. The experiments however suggest that the process is very sensitive to the material composition and process parameters. As such, with a small change in parameters, the 3D interconnects can fail to be produced. It was also observed that the possibility of silver interconnect fractures is higher where dissimilar materials with different thermal expansion rates are used for the underlying substrates.

Despite the need for accurate oil and gas reserves estimates which honor disclosure requirements of the United States Securities and Exchange Commission (SEC), a number of exploration and production companies have allegedly overstated and subsequently written down their reserves during the last 20 years. Reserves write-downs are of great interest to numerous groups involved in the reserves estimation process and outcome, including estimators, managers, investors, creditors, and regulators. Considering the magnitude and nature of some alleged overstatement cases, it appears that some of these parties may benefit from a better understanding of reserves reporting, the relative risk of overstatements, the regulatory environment and enforcement procedures, and identifying questionable reserves data. After discussing the context and importance of reserves and write-downs, there is a detailed examination of the SEC, including the agency's reserves reporting requirements, and their enforcement methods. A number of alleged overstatement and write-down "case studies" are presented, with details on the specific Federal Laws alleged to have been violated by corporations or individuals and then cited by the SEC and shareholder lawsuits. We also conclude that there may be greater write-down potential due to the updated SEC reserves reporting guidelines. A comprehensive series of systematic questions have been compiled and quick-look graphical techniques have been developed that may be used to gain insight into -and potentially raise questions about- an operator's reserves data.

With the industry striving for smaller devices, new technologies are developed to further miniaturize electronics devices. To this end, realization of 3D/non-planar interconnects, which aim at miniaturizing the interconnects formed between components on the same device, has attracted many researchers. This thesis focuses on a feasibility analysis for developing non-planar interconnects on various flexible substrates using laser assisted maskless microdeposition (LAMM), which is a pressure-less process. There are two types of flexible substrates that are used: double-sided copper substrates separated by a layer of polyethylene terephthalate (PET) as well as a polyethylene terephthalate flexible substrate with surface-mounted resistors. For both substrates, multiple types of experiments were conducted to discover procedures which result in the highest rate of success for forming conductive interconnects. Optimal process parameters and deposition techniques were determined after multiple experiments. After experiments were completed, the resultant substrates were subject to various characterization methodologies including optical and scanning electron microscopy, energy-dispersive X-ray spectroscopy, X-ray diffraction and profilometery. The results of these methodologies are documented in this thesis. After many types of experiments involving substrate manipulation of the double-sided copper substrates, it was shown that the silver nano-particles were more likely to form a conductive interconnect when a polished slant was fabricated on the substrate. Many deposition patterns were used for the flexible substrates with surface-mounted resistors. Of these patterns, the two patterns, the ‘zigzag’ and ‘dot solder’ patterns, proved to have a much higher success rate for creating conductive interconnects compared to the other patterns. During this study, the results of the experiments using the LAMM process show that this technology has great potential for creating non-planar interconnects on flexible substrates. The experiments however suggest that the process is very sensitive to the material composition and process parameters. As such, with a small change in parameters, the 3D interconnects can fail to be produced. It was also observed that the possibility of silver interconnect fractures is higher where dissimilar materials with different thermal expansion rates are used for the underlying substrates.

Thesis (doctoral)--Ruhr-Universität Bochum, 2004. / Includes bibliographical references (p. 283-322).

Made available in DSpace on 2014-06-12T15:57:32Z (GMT). No. of bitstreams: 2 arquivo3206_1.pdf: 2192848 bytes, checksum: a287d32550b087e7e9d0890e71b7c07b (MD5) license.txt: 1748 bytes, checksum: 8a4605be74aa9ea9d79846c1fba20a33 (MD5) Previous issue date: 2011 / Faculdade de Amparo à Ciência e Tecnologia do Estado de Pernambuco / RESUMO O constante crescimento da quantidade de dados armazenados em computadores trouxe a necessidade de assegurar a integridade e a confiabilidade dessas informa¸c oes. Dessa forma, princ´ıpios como os do Write-Once Read-Many (WORM) podem ser aplicados para reduzir o risco associado _ à perda de informações involuntariamente. Este trabalho apresenta um sistema de arquivos WORM, o WFS, implementado a partir da infraestrutura FUSE. Este sistema fornece os recursos fundamentais WORM, por exemplo, não permitindo que os arquivos e diret´orios sejam renomeados ou removidos ou que haja a utilização de comandos de superusuário. O WFS possui o foco em usuários domésticos, que precisam armazenar dados como e-mails, fotos, músicas, sem um alto investimento financeiro. Como principais requisitos do sistema desenvolvido, podemos citar: ser código-livre; atender a usuários sem privilégios de administração; ser instalado e configurado facilmente; apresentar desempenho satisfatório; possibilitar uma forma alternativa de modifica ção e de remoção; permitir o gerenciamento dos dados de forma simples. Por fim, uma avaliação de desempenho foi realizada com o objetivo de reduzir a perda de desempenho em relação ao Ext3. Para tal, técnicas de experimento fatorial 2k foram utilizadas. Ficou constatado que, para a carga de teste utilizada, o WFS introduziu uma perda de desempenho inferior a 12% quando comparado ao Ext3 não-WORM

Orientador: Maria Irma Hadler Coudry / Tese (doutorado) - Universidade Estadual de Campinas, Instituto de Estudos da Linguagem / Made available in DSpace on 2018-08-16T22:00:41Z (GMT). No. of bitstreams: 1 Ghirello-Pires_CarlaSalatiAlmeida_D.pdf: 8350925 bytes, checksum: c59c67c66fc682717cb565e3964b4fdf (MD5) Previous issue date: 2010 / Resumo: Esta tese apresenta e analisa o acompanhamento fonoaudiológico longitudinal de duas crianças com Síndrome de Down: ML e AM. Objetiva compreender a relação estabelecida entre linguagem oral e escrita no início dessas crianças do mundo das letras. Buscou-se identificar como os sujeitos da pesquisa adquiriram autonomia na fala por meio da mediação considerando, para tanto, o papel do outro/interlocutor. No início desse processo, a escrita funcionou como sustentação da materialidade da fala e, posteriormente, ganhou corpo como uma nova possibilidade de linguagem. Este trabalho tem ancoragem teórica na Neurolinguística Discursiva que concebe a linguagem, sintaticamente, como indeterminada e heterogênea, e semanticamente, humana, como lugar de interação e de interlocução em uma relação dinâmica e constitutiva entre sujeitos. A análise dos dados foi feita com base no conceito de dado-achado, produzido no momento da interação, e, no momento da análise, como um achado acionado pela teorização. No início do trabalho, observou-se que ML e AM apresentavam diferenças significativas em relação à oralidade indicando uma discrepância em relação à fala e seu funcionamento. Este fato, porém, não foi impeditivo e nem demarcou diferenças significativas em relação à leitura e à escrita. Além disso, constatou-se que os processos intermediários de significação realizados por essas crianças para domínio do sistema alfabético se estendessem por um tempo maior do que o esperado em relação às crianças tidas como normais e da mesma idade. Os sujeitos demonstraram avanços significativos em relação ao domínio e à autonomia na escrita, devido à mediação e à intervenção do adulto ao materializar e dar visibilidade à suas dificuldades com desafios a serem avançados com segurança, respeitando o ritmo e a individualidade. No final do trabalho, essas crianças, que não sabiam ler e nem escrever, demonstraram certa autonomia nesse domínio que, no entanto, necessita de acompanhamento para um avanço contínuo / Abstract: This research presents and analyzes the development of the speech of two children with Down syndrome: named as M.L. and A.M. It aims to understand the children's conception between oral and written language. It searches to identify how the subjects acquire speech autonomy considering an adult's interference. At the beginning of the process, the writing was a support of the materiality of speech, and later on as a new possibility of language. This work has basis on the foundations of Discursive Neurolinguistics theories that conceive language, syntactically, as indeterminate and heterogeneous, semantically, human, as a place of interaction and dialogue in a dynamic and constitutive relationship between subjects. Data analysis was based on the concepts of interaction theory. In early work, the children showed oral differences indicating a discrepancy in relation to speech and its functioning. That fact, however, was not relevant and did not cause meaningful differences to reading and writing processes. It took a longer period to achieve the results than expected comparing to children conceived as normal and with the same age. The subjects showed significant improvements in writing autonomy, caused by adults' intervention in order to materialize and to recognize their difficulties with challenges, respecting their rhythm and individuality. At the end of the study, the children who could neither read nor write have shown some independence requiring supervision for continuous development / Doutorado / Neurolinguistica / Doutor em Linguística

This multiple case study shows how motherhood works with and against two women's literacy identities, as interpreted through the theoretical lens of Herman's Dialogical Self Theory. The evidence of this is shown in the tension between their roles as mothers and their personal roles as readers and writers. In many ways, taking on a reader or writer role meant to deny other roles for these women, showing the clash between efforts to consolidate multiple I-positions. While their meta-positions helped them recognize the discrepancies in their I-positions, there was little evidence of mediating third positions to negotiate their roles. This descriptive study explored the way two women approach their roles "I a reader" and "I as writer" while simultaneously navigating their I-position "I as mother." This exploration was conducted through the use of semi-structured interviews and the subsequent coding of the transcripts of those interviews. The coding included the identification of all instances where I-positions manifested in the interview text. Among numerous other roles, the roles related to literacy and motherhood involved a particular friction. The findings of the study make evident that tension exists for these two women between their roles as mothers and as literate people.

As a result of the increase of digitalisation in today’s society over the recent years, the Swedish school system requires a certain degree of digital competence amongst teachers. The COVID-19 pandemic has not only accelerated the digitalisation of schools it even forced teaching to become digital for some time. Therefore, this study aims to investigate how Swedish ESL/EFL teachers in secondary school utilise digital tools to support pupils with writing and reading difficulties and their awareness of these difficulties. In order to meet the formulated aim of this paper, the research questions have been separated into three sections. The first area involves writing and reading difficulties in English courses. The second aspect of this research will examine which digital tools English teachers use to support students that struggle with reading and writing in the classroom, and the third aspect is how they apply these tools to their teaching. In this qualitative study, four English teachers participated. The empirical data was collected through semi-structured interviews. The results show that the interviewees experienced that the use of digital tools supported and developed students in their reading skills. Moreover, previous research concludes that digital tools have a profitable effect on students’ motivation and learning. However, the interviewees’ struggled to present digital teaching strategies to support struggling writers and did not present an effective digital tool for students with writing difficulties. Additionally, we discovered that the teachers in this study lacked the knowledge to some extent regarding digital tools to support these students; hence, the importance of providing further education to teachers regarding our research topic to offer an equivalent and inclusive school environment for all students. Further, research on digital tools and how to support students were limited. Therefore, we suggest future research on the topic with a focus on digital teaching strategies.

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