Search

The ability to perform revisions targeting the content of the text is important for text quality improvement, and it is hypothesized that lower-level transcription processes need to be automatized in order to free up capacity for higher- level processes such as revision. However, for people with reading and writing difficulties due to underlying difficulties with decoding and spelling, the transcription process is rarely automatized because of their troubles with spelling. One possible way to circumvent spelling difficulties, and possibly gaining capacity for higher level processes such as revision, is to write using speech-to-text (STT). This study investigates the revisions performed when children with reading and writing difficulties (n = 16), and a reference group without such difficulties (n = 12), compose text using STT and using a keyboard. More specifically, the study investigates whether, and if so how, revisions at various levels, errors left in the final text product, and text quality differ between conditions and between groups. The compositions were logged using keystroke logging (keyboard) and audio- and screen-recording (STT). The level of revisions were manually coded. The results showed that children with reading and writing difficulties gain more from composing with STT compared to keyboard than the reference group. They leave fewer errors in their final text product when composing by means of STT, even though they need to engage more in the correction of surface errors because of the large number of STT errors. Despite the numerous STT errors, neither the proportion of meaning-related revisions nor text quality decreased in composing with STT (for either of the groups). Taken together, the results suggest, albeit not emphatically, that STT may be appropriate as a facilitatory tool for children with reading and writing difficulties. However, more research is needed to investigate instruction that addresses strategies for STT transcription and highl

The ability to perform revisions targeting the content of the text is important for text quality improvement, and it is hypothesized that lower-level transcription processes need to be automatized in order to free up capacity for higher- level processes such as revision. However, for people with reading and writing difficulties due to underlying difficulties with decoding and spelling, the transcription process is rarely automatized because of their troubles with spelling. One possible way to circumvent spelling difficulties, and possibly gaining capacity for higher level processes such as revision, is to write using speech-to-text (STT). This study investigates the revisions performed when children with reading and writing difficulties (n = 16), and a reference group without such difficulties (n = 12), compose text using STT and using a keyboard. More specifically, the study investigates whether, and if so how, revisions at various levels, errors left in the final text product, and text quality differ between conditions and between groups. The compositions were logged using keystroke logging (keyboard) and audio- and screen-recording (STT). The level of revisions were manually coded. The results showed that children with reading and writing difficulties gain more from composing with STT compared to keyboard than the reference group. They leave fewer errors in their final text product when composing by means of STT, even though they need to engage more in the correction of surface errors because of the large number of STT errors. Despite the numerous STT errors, neither the proportion of meaning-related revisions nor text quality decreased in composing with STT (for either of the groups). Taken together, the results suggest, albeit not emphatically, that STT may be appropriate as a facilitatory tool for children with reading and writing difficulties. However, more research is needed to investigate instruction that addresses strategies for STT transcription and highl

The ability to perform revisions targeting the content of the text is important for text quality improvement, and it is hypothesized that lower-level transcription processes need to be automatized in order to free up capacity for higher- level processes such as revision. However, for people with reading and writing difficulties due to underlying difficulties with decoding and spelling, the transcription process is rarely automatized because of their troubles with spelling. One possible way to circumvent spelling difficulties, and possibly gaining capacity for higher level processes such as revision, is to write using speech-to-text (STT). This study investigates the revisions performed when children with reading and writing difficulties (n = 16), and a reference group without such difficulties (n = 12), compose text using STT and using a keyboard. More specifically, the study investigates whether, and if so how, revisions at various levels, errors left in the final text product, and text quality differ between conditions and between groups. The compositions were logged using keystroke logging (keyboard) and audio- and screen-recording (STT). The level of revisions were manually coded. The results showed that children with reading and writing difficulties gain more from composing with STT compared to keyboard than the reference group. They leave fewer errors in their final text product when composing by means of STT, even though they need to engage more in the correction of surface errors because of the large number of STT errors. Despite the numerous STT errors, neither the proportion of meaning-related revisions nor text quality decreased in composing with STT (for either of the groups). Taken together, the results suggest, albeit not emphatically, that STT may be appropriate as a facilitatory tool for children with reading and writing difficulties. However, more research is needed to investigate instruction that addresses strategies for STT transcription and highl

Objective: The primary objective of this study is to examine the establishment of industrial parks and clusters, focusing on a case study in Hanoi, and its relationship with environment protection laws. The study aims to achieve this objective through the utilization of descriptive methods, qualitative analysis techniques including synthesis and inductive reasoning. Method: In pursuit of the study's objective, descriptive methods are employed to investigate the development of industrial parks and clusters in the context of environment protection regulations. Qualitative analysis techniques such as synthesis and inductive reasoning are applied to analyze the collected data and draw meaningful insights. Result: The outcomes of the study reveal the formulation of an effective environment protection model suitable for the context of industrial park and cluster development. The study also highlights a crucial finding that investors engaged in constructing and operating technical infrastructure within these clusters bear significant responsibilities and obligations for ensuring environmental protection. Conclusion: Based on the analysis conducted, the study concludes that the management and oversight of environmental matters by governmental authorities exhibit certain weaknesses. Specifically, inspections and evaluations related to environment protection are identified as areas needing improvement. Moreover, compliance with environmental protection regulations among industrial clusters (CCNs) is reported to be insufficient. Notably, a mere five out of the operational CCNs possess wastewater treatment facilities. Furthermore, many industrial zones lack comprehensive plans for centralized water supply systems and contravene regulations by undertaking secondary projects to extract underground water for production purposes. The study also underscores that a substantial portion of these secondary investment projects fail to adhere to stipulated criteria for tree coverage

The ability to perform revisions targeting the content of the text is important for text quality improvement, and it is hypothesized that lower-level transcription processes need to be automatized in order to free up capacity for higher- level processes such as revision. However, for people with reading and writing difficulties due to underlying difficulties with decoding and spelling, the transcription process is rarely automatized because of their troubles with spelling. One possible way to circumvent spelling difficulties, and possibly gaining capacity for higher level processes such as revision, is to write using speech-to-text (STT). This study investigates the revisions performed when children with reading and writing difficulties (n = 16), and a reference group without such difficulties (n = 12), compose text using STT and using a keyboard. More specifically, the study investigates whether, and if so how, revisions at various levels, errors left in the final text product, and text quality differ between conditions and between groups. The compositions were logged using keystroke logging (keyboard) and audio- and screen-recording (STT). The level of revisions were manually coded. The results showed that children with reading and writing difficulties gain more from composing with STT compared to keyboard than the reference group. They leave fewer errors in their final text product when composing by means of STT, even though they need to engage more in the correction of surface errors because of the large number of STT errors. Despite the numerous STT errors, neither the proportion of meaning-related revisions nor text quality decreased in composing with STT (for either of the groups). Taken together, the results suggest, albeit not emphatically, that STT may be appropriate as a facilitatory tool for children with reading and writing difficulties. However, more research is needed to investigate instruction that addresses strategies for STT transcription and highl

The ability to perform revisions targeting the content of the text is important for text quality improvement, and it is hypothesized that lower-level transcription processes need to be automatized in order to free up capacity for higher- level processes such as revision. However, for people with reading and writing difficulties due to underlying difficulties with decoding and spelling, the transcription process is rarely automatized because of their troubles with spelling. One possible way to circumvent spelling difficulties, and possibly gaining capacity for higher level processes such as revision, is to write using speech-to-text (STT). This study investigates the revisions performed when children with reading and writing difficulties (n = 16), and a reference group without such difficulties (n = 12), compose text using STT and using a keyboard. More specifically, the study investigates whether, and if so how, revisions at various levels, errors left in the final text product, and text quality differ between conditions and between groups. The compositions were logged using keystroke logging (keyboard) and audio- and screen-recording (STT). The level of revisions were manually coded. The results showed that children with reading and writing difficulties gain more from composing with STT compared to keyboard than the reference group. They leave fewer errors in their final text product when composing by means of STT, even though they need to engage more in the correction of surface errors because of the large number of STT errors. Despite the numerous STT errors, neither the proportion of meaning-related revisions nor text quality decreased in composing with STT (for either of the groups). Taken together, the results suggest, albeit not emphatically, that STT may be appropriate as a facilitatory tool for children with reading and writing difficulties. However, more research is needed to investigate instruction that addresses strategies for STT transcription and highl

Objective: This paper purpose aims to present discussion on solutions for managing better industrial zones with a case in the north of VIETNAM and recommendation for environmental problems. Method: Authors has uses experiences combined with observations, historical combined with dialectical materialism methods, as well as inductive and synthesis methods. Results: after 30 years of Doi moi period, the nation need to apply and develop suitable Law such as Law 2020 (Environment) to govern environment damages and requires clusters to follow a roadmap. Also, this paper shows the conservation of nature need to be kept with the development of clusters and the pollution of environment. And for managing better industrial zones in the North of Vietnam, we refer to experiences from Taiwan and other provinces in Vietnam such as Experience in building and developing Taiwan's Industrial Parks. Conclusion: According to regulations for industrial clusters we can understand that: first, we need to prevent loss from environment damages; Treatment of wastewater based on Law provisions; and Ensure ratio of green tree based on Law, then, Industrial clusters must have environmental protection infrastructure as prescribed. Last but not least, Then the Law 2020 (Environment) encourage investment according to law, and we need to design 1 person in charge of environment issues in clusters, as well as protecting environment according to relevant law.

Revisions can be characterized as a return journey into our research. They can be initiated by our sense of dissatisfaction with the existing text or be a response to reviewers' requests for changes and modifications. In any event, they are a complex task that needs to be handled with the right cognitive and mental frame.

The purpose of our thesis is to examine the relationship between option implied volatility and analyst consensus recommendation revisions. We offer a Swedish perspective on the growing popularity of equity options and its relationship with different stock market participants and returns. We chose the Swedish options market since it is substantially smaller in relation to the stock market than in countries such as the US, it is also not as studied. First, we conduct an event study using a fixed effects OLS model to determine the effect of analysts’ consensus recommendation revision. Second, we use a probit regression model to determine the probability of a revision given the option implied volatility. We find that there is generally a statistically significant relationship between option implied volatility and analyst consensus recommendation revisions as well as with abnormal returns, providing further discussion on the information sharing between the two markets and its participants.

Revisions can be characterized as a return journey into our research. They can be initiated by our sense of dissatisfaction with the existing text or be a response to reviewers' requests for changes and modifications. In any event, they are a complex task that needs to be handled with the right cognitive and mental frame.

Background and Objectives To compare the performance of the 2017 revisions to the McDonald criteria with the 2010 McDonald criteria in establishing multiple sclerosis (MS) diagnosis and predicting prognosis in patients with clinically isolated syndrome (CIS) suggestive of MS. Methods CSF examination and brain and spinal cord MRI obtained = 3.0, if they occurred, were also collected. Performance of the 2017 and 2010 McDonald criteria for dissemination in space (DIS), dissemination in time (DIT) (including oligoclonal bands assessment), and DIS plus DIT for predicting a second clinical attack (clinically definite MS [CDMS]) and EDSS >= 3.0 at follow-up was evaluated. Time to MS diagnosis for the different criteria was also estimated. Results At follow-up (median 69.1 months), 406/785 patients with CIS developed CDMS. At 36 months, the 2017 DIS plus DIT criteria had higher sensitivity (0.83 vs 0.66), lower specificity (0.39 vs 0.60), and similar area under the curve values (0.61 vs 0.63). Median time to MS diagnosis was shorter with the 2017 vs the 2010 or CDMS criteria (2017 revision, 3.2; 2010 revision, 13.0; CDMS, 58.5 months). The 2 sets of criteria similarly predicted EDSS >= 3.0 milestone. Three periventricular lesions improved specificity in patients >= 45 years. Discussion The 2017 McDonald criteria showed higher sensitivity, lower specificity, and similar accuracy in predicting CDMS compared to 2010 McDonald criteria, while shortening time to diagnosis of MS. Classification of Evidence This study provides Class II evidence that the 2017 McDonald Criteria more accurately distinguish CDMS in patients early after a CIS when compared to the 2010 McDonald criteria.

The purpose of our thesis is to examine the relationship between option implied volatility and analyst consensus recommendation revisions. We offer a Swedish perspective on the growing popularity of equity options and its relationship with different stock market participants and returns. We chose the Swedish options market since it is substantially smaller in relation to the stock market than in countries such as the US, it is also not as studied. First, we conduct an event study using a fixed effects OLS model to determine the effect of analysts’ consensus recommendation revision. Second, we use a probit regression model to determine the probability of a revision given the option implied volatility. We find that there is generally a statistically significant relationship between option implied volatility and analyst consensus recommendation revisions as well as with abnormal returns, providing further discussion on the information sharing between the two markets and its participants.

Background: MRI of the nervous system is the critical in distinguishing pediatric MS from acute disseminated encephalomyelitis (ADEM). Our aim was to propose MRI criteria to distinguish MS from monophasic ADEM based on the first MRI and to validate previously proposed MRI criteria.Methods: A neuroradiologist undertook retrospective evaluation of the MRI at the first demyelinating event in children (Results: The monophasic ADEM cohort (n=46) was nationwide and population-based during 2008-15; the me-dian age at onset of 5.3 years (range 0.8-17.2) and children had at least five years of follow-up to ensure a monophasic disease course. Children with MS (n=67) had a median age at onset of 16.3 years (range 3.3-17.9). Having at least two categories best distinguished MS from monophasic ADEM by an area under the curve of 83% to 89%: (a) corpus callosum long axis perpendicular lesion; (b) only well-defined lesions; (c) absence of basal ganglia or thalamus lesion OR, (a) corpus callosum long axis perpendicular lesion; (b) only well-defined lesions; (c) absence of diffuse large lesions; (d) black holes. The Callen, KIDMUS, and IPMSSG criteria performed well. The McDonald 2017, Barkhof, MAGNIMS, and Verhey criteria had poorer performance.Conclusion: This study provides Class II evidence that MRI has good performance in differentiating MS from monophasic ADEM at onset.

Background and Objectives To compare the performance of the 2017 revisions to the McDonald criteria with the 2010 McDonald criteria in establishing multiple sclerosis (MS) diagnosis and predicting prognosis in patients with clinically isolated syndrome (CIS) suggestive of MS. Methods CSF examination and brain and spinal cord MRI obtained = 3.0, if they occurred, were also collected. Performance of the 2017 and 2010 McDonald criteria for dissemination in space (DIS), dissemination in time (DIT) (including oligoclonal bands assessment), and DIS plus DIT for predicting a second clinical attack (clinically definite MS [CDMS]) and EDSS >= 3.0 at follow-up was evaluated. Time to MS diagnosis for the different criteria was also estimated. Results At follow-up (median 69.1 months), 406/785 patients with CIS developed CDMS. At 36 months, the 2017 DIS plus DIT criteria had higher sensitivity (0.83 vs 0.66), lower specificity (0.39 vs 0.60), and similar area under the curve values (0.61 vs 0.63). Median time to MS diagnosis was shorter with the 2017 vs the 2010 or CDMS criteria (2017 revision, 3.2; 2010 revision, 13.0; CDMS, 58.5 months). The 2 sets of criteria similarly predicted EDSS >= 3.0 milestone. Three periventricular lesions improved specificity in patients >= 45 years. Discussion The 2017 McDonald criteria showed higher sensitivity, lower specificity, and similar accuracy in predicting CDMS compared to 2010 McDonald criteria, while shortening time to diagnosis of MS. Classification of Evidence This study provides Class II evidence that the 2017 McDonald Criteria more accurately distinguish CDMS in patients early after a CIS when compared to the 2010 McDonald criteria.

The main aim of this study is to explore if and, if so, how Rabih Alameddine, Kim Addonizio, and Kellie Wells have managed to sustain, replicate, disregard, or redefine the patriarchal ideology customarily associated to gender issues within the fairy-tale tradition. What is really striking is that, several decades after the revisionist project undertaken by the "Angela Carter generation", these new voices experimenting with the field of fairy tales still feel the need to revisit the same mythemes and fight against the same ideology and values that pervaded twentieth-century retellings of fairy tales. The subversive potential of the fairy tale retellings seems to have been surpassed by the powerful agenda of a patriarchal social system, which, despite the social, psychological, and political changes, still retains its status quo., El objetivo principal de este estudio consiste en explorar si y, de ser así, cómo Rabih Alameddine, Kim Addonizio y Kellie Wells han conseguido mantener, reproducir, olvidar o redefinir la ideología patriarcal normalmente asociada a las cuestiones de género dentro de la tradición de los cuentos de hadas. Lo que resulta sorprendente es que, varias décadas después del proyecto revisionista acometido por la "generación de Angela Carter", estas nuevas voces que experimentan en este ámbito sientan aún la necesidad de revisitar los mismos mitos y luchar contra la misma ideología y valores que impregnaron las reescrituras de los cuentos de hadas durante el siglo xx. El potencial carácter subversivo de las reescrituras de los cuentos de hadas parece haber sido superado por la poderosa agenda de un sistema social patriarcal que, a pesar de los cambios políticos y psicológicos, aún mantiene su posición dominante.

The main aim of this study is to explore if, and if so, how Rabih Alameddine, Kim Addonizio, and Kellie Wells have managed to sustain, replicate, disregard, or redefine the patriarchal ideology customarily associated to gender issues within the fairy-tale tradition. What is really striking is that, several decades after the revisionist project undertaken by the "Angela Carter generation", these new voices experimenting with the field of fairy tales still feel the need to revisit the same mythemes and fight against the same ideology and values that pervaded twentieth century retellings of fairy tales. The subversive potential of the fairy tale retellings seems to have been surpassed by the powerful agenda of a patriarchal social system, which, despite the social, psychological and political changes, still retains its status quo., El objetivo principal de este estudio consiste en explorar si y, de ser así, cómo Rabih Alameddine, Kim Addonizio y Kellie Wells han conseguido mantener, reproducir, olvidar o redefinir la ideología patriarcal tradicionalmente asociada a las cuestiones de género dentro de la tradición de los cuentos de hadas. Lo que resulta sorprendente es que varias décadas después del proyecto revisionista acometido por la "generación de Angela Carter", estas nuevas voces que experimentan en este ámbito sientan aún la necesidad de revisitar los mismos mitos y luchar contra la misma ideología y valores que impregnaron las reescrituras de los cuentos de hadas durante el siglo XX. El potencial carácter subversivo de las reescrituras de los cuentos de hadas parece haber sido superado por la poderosa agenda de un sistema social patriarcal que, a pesar de los cambios políticos y psicológicos, aún mantiene su posición.

The main aim of this study is to explore if, and if so, how Rabih Alameddine, Kim Addonizio, and Kellie Wells have managed to sustain, replicate, disregard, or redefine the patriarchal ideology customarily associated to gender issues within the fairy-tale tradition. What is really striking is that, several decades after the revisionist project undertaken by the "Angela Carter generation", these new voices experimenting with the field of fairy tales still feel the need to revisit the same mythemes and fight against the same ideology and values that pervaded twentieth century retellings of fairy tales. The subversive potential of the fairy tale retellings seems to have been surpassed by the powerful agenda of a patriarchal social system, which, despite the social, psychological and political changes, still retains its status quo., El objetivo principal de este estudio consiste en explorar si y, de ser así, cómo Rabih Alameddine, Kim Addonizio y Kellie Wells han conseguido mantener, reproducir, olvidar o redefinir la ideología patriarcal tradicionalmente asociada a las cuestiones de género dentro de la tradición de los cuentos de hadas. Lo que resulta sorprendente es que varias décadas después del proyecto revisionista acometido por la "generación de Angela Carter", estas nuevas voces que experimentan en este ámbito sientan aún la necesidad de revisitar los mismos mitos y luchar contra la misma ideología y valores que impregnaron las reescrituras de los cuentos de hadas durante el siglo XX. El potencial carácter subversivo de las reescrituras de los cuentos de hadas parece haber sido superado por la poderosa agenda de un sistema social patriarcal que, a pesar de los cambios políticos y psicológicos, aún mantiene su posición.

The main aim of this study is to explore if, and if so, how Rabih Alameddine, Kim Addonizio, and Kellie Wells have managed to sustain, replicate, disregard, or redefine the patriarchal ideology customarily associated to gender issues within the fairy-tale tradition. What is really striking is that, several decades after the revisionist project undertaken by the "Angela Carter generation", these new voices experimenting with the field of fairy tales still feel the need to revisit the same mythemes and fight against the same ideology and values that pervaded twentieth century retellings of fairy tales. The subversive potential of the fairy tale retellings seems to have been surpassed by the powerful agenda of a patriarchal social system, which, despite the social, psychological and political changes, still retains its status quo., El objetivo principal de este estudio consiste en explorar si y, de ser así, cómo Rabih Alameddine, Kim Addonizio y Kellie Wells han conseguido mantener, reproducir, olvidar o redefinir la ideología patriarcal tradicionalmente asociada a las cuestiones de género dentro de la tradición de los cuentos de hadas. Lo que resulta sorprendente es que varias décadas después del proyecto revisionista acometido por la "generación de Angela Carter", estas nuevas voces que experimentan en este ámbito sientan aún la necesidad de revisitar los mismos mitos y luchar contra la misma ideología y valores que impregnaron las reescrituras de los cuentos de hadas durante el siglo XX. El potencial carácter subversivo de las reescrituras de los cuentos de hadas parece haber sido superado por la poderosa agenda de un sistema social patriarcal que, a pesar de los cambios políticos y psicológicos, aún mantiene su posición.

The main aim of this study is to explore if, and if so, how Rabih Alameddine, Kim Addonizio, and Kellie Wells have managed to sustain, replicate, disregard, or redefine the patriarchal ideology customarily associated to gender issues within the fairy-tale tradition. What is really striking is that, several decades after the revisionist project undertaken by the "Angela Carter generation", these new voices experimenting with the field of fairy tales still feel the need to revisit the same mythemes and fight against the same ideology and values that pervaded twentieth century retellings of fairy tales. The subversive potential of the fairy tale retellings seems to have been surpassed by the powerful agenda of a patriarchal social system, which, despite the social, psychological and political changes, still retains its status quo., El objetivo principal de este estudio consiste en explorar si y, de ser así, cómo Rabih Alameddine, Kim Addonizio y Kellie Wells han conseguido mantener, reproducir, olvidar o redefinir la ideología patriarcal tradicionalmente asociada a las cuestiones de género dentro de la tradición de los cuentos de hadas. Lo que resulta sorprendente es que varias décadas después del proyecto revisionista acometido por la "generación de Angela Carter", estas nuevas voces que experimentan en este ámbito sientan aún la necesidad de revisitar los mismos mitos y luchar contra la misma ideología y valores que impregnaron las reescrituras de los cuentos de hadas durante el siglo XX. El potencial carácter subversivo de las reescrituras de los cuentos de hadas parece haber sido superado por la poderosa agenda de un sistema social patriarcal que, a pesar de los cambios políticos y psicológicos, aún mantiene su posición.

Тhe article analyzes the state mechanism of carrying out from the second to the tenth “audits” of mining workers of the Middle Urals from the positions of historical and legal science. The author considers their conduct as one of the forms of registration of the status positions of the individual and States the fact that this way fixed the relationship of citizenship between the individual and the state, the identity of the individual to a certain class., В статье с позиций историко-правовой науки анализируется государственный механизм проведения со второй по десятую «ревизий» горнозаводских рабочих Среднего Урала. Автор рассматривает их проведение как одну из форм регистрации статусного положения личности и констатирует тот факт, что таким образом фиксировались отношения подданства между личностью и государством, принадлежность личности к определенному сословию.

Scenarios and projections are important for decision and policy making. Accuracy of past projections can be useful for both scenario users and developers, for insight on current projection uncertainty, and for guiding improvement efforts. This paper compiles projections of oil production, oil prices and upstream investments from the years 2000 to 2016 from the annual World Energy Outlook by the International Energy Agency, and investigates revisions and accuracy of past projections and implied uncertainty of current ones. Revisions of world oil production, price and investments have been motivated by a combination of demand and supply factors. Downward revisions are mainly allocated to OPEC, while recent upward revisions are due to unconventional oil, in particular US tight oil. Non-OPEC conventional projections have been stable. Price and investments have been revised mostly upwards. Projection accuracy follows the size and directions of these revisions, with high accuracy for Non-OPEC (mean absolute percentage error of 4.8% on a 5 year horizon) and low for OPEC (8.9%) and unconventional (37%). Counteracting error directions contribute to accurate total World oil supply projections (4%) while price projections have low accuracy (37%). Scenario users should be aware of implied uncertainty of current oil projections. In planning and decision making, uncertainty ranges such as those presented here can be used as benchmarks. Scenario developers should focus improvements efforts on three areas in particular: tight oil, OPEC and new technology.

Scenarios and projections are important for decision and policy making. Accuracy of past projections can be useful for both scenario users and developers, for insight on current projection uncertainty, and for guiding improvement efforts. This paper compiles projections of oil production, oil prices and upstream investments from the years 2000 to 2016 from the annual World Energy Outlook by the International Energy Agency, and investigates revisions and accuracy of past projections and implied uncertainty of current ones. Revisions of world oil production, price and investments have been motivated by a combination of demand and supply factors. Downward revisions are mainly allocated to OPEC, while recent upward revisions are due to unconventional oil, in particular US tight oil. Non-OPEC conventional projections have been stable. Price and investments have been revised mostly upwards. Projection accuracy follows the size and directions of these revisions, with high accuracy for Non-OPEC (mean absolute percentage error of 4.8% on a 5 year horizon) and low for OPEC (8.9%) and unconventional (37%). Counteracting error directions contribute to accurate total World oil supply projections (4%) while price projections have low accuracy (37%). Scenario users should be aware of implied uncertainty of current oil projections. In planning and decision making, uncertainty ranges such as those presented here can be used as benchmarks. Scenario developers should focus improvements efforts on three areas in particular: tight oil, OPEC and new technology.

Scenarios and projections are important for decision and policy making. Accuracy of past projections can be useful for both scenario users and developers, for insight on current projection uncertainty, and for guiding improvement efforts. This paper compiles projections of oil production, oil prices and upstream investments from the years 2000 to 2016 from the annual World Energy Outlook by the International Energy Agency, and investigates revisions and accuracy of past projections and implied uncertainty of current ones. Revisions of world oil production, price and investments have been motivated by a combination of demand and supply factors. Downward revisions are mainly allocated to OPEC, while recent upward revisions are due to unconventional oil, in particular US tight oil. Non-OPEC conventional projections have been stable. Price and investments have been revised mostly upwards. Projection accuracy follows the size and directions of these revisions, with high accuracy for Non-OPEC (mean absolute percentage error of 4.8% on a 5 year horizon) and low for OPEC (8.9%) and unconventional (37%). Counteracting error directions contribute to accurate total World oil supply projections (4%) while price projections have low accuracy (37%). Scenario users should be aware of implied uncertainty of current oil projections. In planning and decision making, uncertainty ranges such as those presented here can be used as benchmarks. Scenario developers should focus improvements efforts on three areas in particular: tight oil, OPEC and new technology.

This study examines whether preliminary estimates of real growth of GDP and the major user side components in the Swedish quarterly national accounts are unbiased forecasts of revised estimates, and whether available information from the process of reconciling GDP from the production and user side is used efficiently to minimise revisions. Regression analysis is performed to find that preliminary GDP growth estimates are rational forecasts of revised estimates. The results are mixed for the user side components. Preliminary estimates of growth of investments and exports are rational forecasts whereas revisions of growth of government spending could be minimised by more efficiently using information about preliminary estimate values. Moreover, information about the statistical discrepancy between the GDP growth estimates from the production and user side could be used to minimise revisions of growth of consumer spending and imports, but these conclusions are sensitive to the period of volatile economic development 2008-2010.

Scenarios and projections are important for decision and policy making. Accuracy of past projections can be useful for both scenario users and developers, for insight on current projection uncertainty, and for guiding improvement efforts. This paper compiles projections of oil production, oil prices and upstream investments from the years 2000 to 2016 from the annual World Energy Outlook by the International Energy Agency, and investigates revisions and accuracy of past projections and implied uncertainty of current ones. Revisions of world oil production, price and investments have been motivated by a combination of demand and supply factors. Downward revisions are mainly allocated to OPEC, while recent upward revisions are due to unconventional oil, in particular US tight oil. Non-OPEC conventional projections have been stable. Price and investments have been revised mostly upwards. Projection accuracy follows the size and directions of these revisions, with high accuracy for Non-OPEC (mean absolute percentage error of 4.8% on a 5 year horizon) and low for OPEC (8.9%) and unconventional (37%). Counteracting error directions contribute to accurate total World oil supply projections (4%) while price projections have low accuracy (37%). Scenario users should be aware of implied uncertainty of current oil projections. In planning and decision making, uncertainty ranges such as those presented here can be used as benchmarks. Scenario developers should focus improvements efforts on three areas in particular: tight oil, OPEC and new technology.

Scenarios and projections are important for decision and policy making. Accuracy of past projections can be useful for both scenario users and developers, for insight on current projection uncertainty, and for guiding improvement efforts. This paper compiles projections of oil production, oil prices and upstream investments from the years 2000 to 2016 from the annual World Energy Outlook by the International Energy Agency, and investigates revisions and accuracy of past projections and implied uncertainty of current ones. Revisions of world oil production, price and investments have been motivated by a combination of demand and supply factors. Downward revisions are mainly allocated to OPEC, while recent upward revisions are due to unconventional oil, in particular US tight oil. Non-OPEC conventional projections have been stable. Price and investments have been revised mostly upwards. Projection accuracy follows the size and directions of these revisions, with high accuracy for Non-OPEC (mean absolute percentage error of 4.8% on a 5 year horizon) and low for OPEC (8.9%) and unconventional (37%). Counteracting error directions contribute to accurate total World oil supply projections (4%) while price projections have low accuracy (37%). Scenario users should be aware of implied uncertainty of current oil projections. In planning and decision making, uncertainty ranges such as those presented here can be used as benchmarks. Scenario developers should focus improvements efforts on three areas in particular: tight oil, OPEC and new technology.

Scenarios and projections are important for decision and policy making. Accuracy of past projections can be useful for both scenario users and developers, for insight on current projection uncertainty, and for guiding improvement efforts. This paper compiles projections of oil production, oil prices and upstream investments from the years 2000 to 2016 from the annual World Energy Outlook by the International Energy Agency, and investigates revisions and accuracy of past projections and implied uncertainty of current ones. Revisions of world oil production, price and investments have been motivated by a combination of demand and supply factors. Downward revisions are mainly allocated to OPEC, while recent upward revisions are due to unconventional oil, in particular US tight oil. Non-OPEC conventional projections have been stable. Price and investments have been revised mostly upwards. Projection accuracy follows the size and directions of these revisions, with high accuracy for Non-OPEC (mean absolute percentage error of 4.8% on a 5 year horizon) and low for OPEC (8.9%) and unconventional (37%). Counteracting error directions contribute to accurate total World oil supply projections (4%) while price projections have low accuracy (37%). Scenario users should be aware of implied uncertainty of current oil projections. In planning and decision making, uncertainty ranges such as those presented here can be used as benchmarks. Scenario developers should focus improvements efforts on three areas in particular: tight oil, OPEC and new technology.

This study examines whether preliminary estimates of real growth of GDP and the major user side components in the Swedish quarterly national accounts are unbiased forecasts of revised estimates, and whether available information from the process of reconciling GDP from the production and user side is used efficiently to minimise revisions. Regression analysis is performed to find that preliminary GDP growth estimates are rational forecasts of revised estimates. The results are mixed for the user side components. Preliminary estimates of growth of investments and exports are rational forecasts whereas revisions of growth of government spending could be minimised by more efficiently using information about preliminary estimate values. Moreover, information about the statistical discrepancy between the GDP growth estimates from the production and user side could be used to minimise revisions of growth of consumer spending and imports, but these conclusions are sensitive to the period of volatile economic development 2008-2010.

Revisorsyrket utvecklas ständigt. Från att tidigare ha ansetts vara en räknande ensamvarg sittandes på sitt kontor är nu revisorn en fullfjädrad konsult med kommunikation som sin vardagliga huvudsyssla. Allteftersom revisorns arbetsuppgifter byts ut från att till största del bestå av revision till att bestå mer och mer av konsulttjänster, kan revisorns ställning som en oberoende granskare av företags räkenskaper ifrågasättas.Syftet med uppsatsen är att först utforska vilka konsulttjänster, eller Non-Audit Services (NAS), som erbjuds av en revisionsbyrå. Sedan tar studien reda på vad olika intressentgrupper tycker om att revisionsbyråer bistår sina revisionskunder med NAS. Avslutningsvis undersöks intressentgruppernas uppfattning om biståendet av NAS påverkan på oberoendet. Studien byggs upp av agentteorin och intressentteorin, där revisorn ses som en oberoende granskare som ska säkerställa att företagsledningen agerar optimalt för företagets ägare och intressenter.För att få reda på vilka tjänster som NAS innefattar görs först en pilotstudie med intervjuer av fyra revisorer med varierande erfarenhet. Sedan görs en enkätundersökning där frågorna tas fram utifrån informationen från pilotstudien. De intressenter som enkäten skickas ut till är Bankanställda, Investerare/Aktieägare, Revisor/Revisorsassistent/Redovisningskonsult, Skatteverket, Studenter och Andra företag.Resultatet av studien visar att samtliga intressentgrupper ställer sig positiva till att revisionsbyråer bistår sina revisionskunder med NAS, där gruppen Revisor var mest positiva och Studenter och Investerare/Aktieägare minst positiva. Vidare anser samtliga intressentgrupper att biståendet av NAS endast påverkar oberoendet i liten utsträckning, där Revisor anser att det påverkar minst och Investerare/Aktieägare anser att det påverkar mest. Slutsatserna är att intressenterna ser NAS som något positivt och att dess påverkan på oberoendet är lägre än dess positiva sida för företagare.

Sammanfattning Revisorsyrket utvecklas ständigt. Från att tidigare ha ansetts vara en räknande ensamvarg sittandes på sitt kontor är nu revisorn en fullfjädrad konsult med kommunikation som sin vardagliga huvudsyssla. Allteftersom revisorns arbetsuppgifter byts ut från att till största del bestå av revision till att bestå mer och mer av konsulttjänster, kan revisorns ställning som en oberoende granskare av företags räkenskaper ifrågasättas. Syftet med uppsatsen är att först utforska vilka konsulttjänster, eller Non-Audit Services (NAS), som erbjuds av en revisionsbyrå. Sedan tar studien reda på vad olika intressentgrupper tycker om att revisionsbyråer bistår sina revisionskunder med NAS. Avslutningsvis undersöks intressentgruppernas uppfattning om biståendet av NAS påverkan på oberoendet. Studien byggs upp av agentteorin och intressentteorin, där revisorn ses som en oberoende granskare som ska säkerställa att företagsledningen agerar optimalt för företagets ägare och intressenter. För att få reda på vilka tjänster som NAS innefattar görs först en pilotstudie med intervjuer av fyra revisorer med varierande erfarenhet. Sedan görs en enkätundersökning där frågorna tas fram utifrån informationen från pilotstudien. De intressenter som enkäten skickas ut till är Bankanställda, Investerare/Aktieägare, Revisor/Revisorsassistent/Redovisningskonsult, Skatteverket, Studenter och Andra företag. Resultatet av studien visar att samtliga intressentgrupper ställer sig positiva till att revisionsbyråer bistår sina revisionskunder med NAS, där gruppen Revisor var mest positiva och Studenter och Investerare/Aktieägare minst positiva. Vidare anser samtliga intressentgrupper att biståendet av NAS endast påverkar oberoendet i liten utsträckning, där Revisor anser att det påverkar minst och Investerare/Aktieägare anser att det påverkar mest. Slutsatserna är att intressenterna ser NAS som något positivt och att dess påverkan på oberoendet är lägre än dess positiva sida för företagare.

Revisorsyrket utvecklas ständigt. Från att tidigare ha ansetts vara en räknande ensamvarg sittandes på sitt kontor är nu revisorn en fullfjädrad konsult med kommunikation som sin vardagliga huvudsyssla. Allteftersom revisorns arbetsuppgifter byts ut från att till största del bestå av revision till att bestå mer och mer av konsulttjänster, kan revisorns ställning som en oberoende granskare av företags räkenskaper ifrågasättas.Syftet med uppsatsen är att först utforska vilka konsulttjänster, eller Non-Audit Services (NAS), som erbjuds av en revisionsbyrå. Sedan tar studien reda på vad olika intressentgrupper tycker om att revisionsbyråer bistår sina revisionskunder med NAS. Avslutningsvis undersöks intressentgruppernas uppfattning om biståendet av NAS påverkan på oberoendet. Studien byggs upp av agentteorin och intressentteorin, där revisorn ses som en oberoende granskare som ska säkerställa att företagsledningen agerar optimalt för företagets ägare och intressenter.För att få reda på vilka tjänster som NAS innefattar görs först en pilotstudie med intervjuer av fyra revisorer med varierande erfarenhet. Sedan görs en enkätundersökning där frågorna tas fram utifrån informationen från pilotstudien. De intressenter som enkäten skickas ut till är Bankanställda, Investerare/Aktieägare, Revisor/Revisorsassistent/Redovisningskonsult, Skatteverket, Studenter och Andra företag.Resultatet av studien visar att samtliga intressentgrupper ställer sig positiva till att revisionsbyråer bistår sina revisionskunder med NAS, där gruppen Revisor var mest positiva och Studenter och Investerare/Aktieägare minst positiva. Vidare anser samtliga intressentgrupper att biståendet av NAS endast påverkar oberoendet i liten utsträckning, där Revisor anser att det påverkar minst och Investerare/Aktieägare anser att det påverkar mest. Slutsatserna är att intressenterna ser NAS som något positivt och att dess påverkan på oberoendet är lägre än dess positiva sida för företagare.

Sammanfattning Revisorsyrket utvecklas ständigt. Från att tidigare ha ansetts vara en räknande ensamvarg sittandes på sitt kontor är nu revisorn en fullfjädrad konsult med kommunikation som sin vardagliga huvudsyssla. Allteftersom revisorns arbetsuppgifter byts ut från att till största del bestå av revision till att bestå mer och mer av konsulttjänster, kan revisorns ställning som en oberoende granskare av företags räkenskaper ifrågasättas. Syftet med uppsatsen är att först utforska vilka konsulttjänster, eller Non-Audit Services (NAS), som erbjuds av en revisionsbyrå. Sedan tar studien reda på vad olika intressentgrupper tycker om att revisionsbyråer bistår sina revisionskunder med NAS. Avslutningsvis undersöks intressentgruppernas uppfattning om biståendet av NAS påverkan på oberoendet. Studien byggs upp av agentteorin och intressentteorin, där revisorn ses som en oberoende granskare som ska säkerställa att företagsledningen agerar optimalt för företagets ägare och intressenter. För att få reda på vilka tjänster som NAS innefattar görs först en pilotstudie med intervjuer av fyra revisorer med varierande erfarenhet. Sedan görs en enkätundersökning där frågorna tas fram utifrån informationen från pilotstudien. De intressenter som enkäten skickas ut till är Bankanställda, Investerare/Aktieägare, Revisor/Revisorsassistent/Redovisningskonsult, Skatteverket, Studenter och Andra företag. Resultatet av studien visar att samtliga intressentgrupper ställer sig positiva till att revisionsbyråer bistår sina revisionskunder med NAS, där gruppen Revisor var mest positiva och Studenter och Investerare/Aktieägare minst positiva. Vidare anser samtliga intressentgrupper att biståendet av NAS endast påverkar oberoendet i liten utsträckning, där Revisor anser att det påverkar minst och Investerare/Aktieägare anser att det påverkar mest. Slutsatserna är att intressenterna ser NAS som något positivt och att dess påverkan på oberoendet är lägre än dess positiva sida för företagare.

Per tal de complir amb les normatives d’higiene, seguretat i control d’un procés productiu alimentari i que el producte final que consumeix l’usuari sigui idoni, es dur a terme un Anàlisi de Punt Perillosos Crítics de Control (APPCC) en el procés productiu de cafè de Cafès Novell. D’aquesta manera, després d’aplicar els 7 principis bàsics que formen un APPCC a l’empresa es pretén que el procés productiu del cafè estigui més controlat en totes les etapes productives que intervé l’empresa, així garantint al usuari final una producte de més qualitat i segur. Així doncs, després d’endinsar-se en el món del cafè a través del estudi i de diferents tutories realitzades amb experts de cada etapa productiva, es procedeix a aplicar els principis del APPCC. Per aquest motiu, en cada etapa del procés productiu s’analitzen els possibles perills (biològic, químic i/o físic) a què està sotmès el producte; per tal de poder establir així uns límits crítics que garanteixin la idoneïtat d’aquest; creant d’aquesta forma un sistema de control i vigilància de certs valors que garanteixi que no es superen aquests límits establerts; per finalment marcar un seguit de passos o mesures correctores a seguir si es superen aquests. Així doncs, en cada etapa del procés productiu hi ha un control sobre el producte que garanteix que aquest acabi sortint de la fàbrica en les millors condicions. Tot seguit doncs, es mostra una pinzellada dels aspectes més importants i rellevants en el projecte sobre el món del cafè per tal d’endinsar el lector en el tema. També es mostra l’aplicació dels principis del APPCC a Cafès Novell, juntament amb el conjunt de documents de registre que permetran a l’empresa garantir la idoneïtat i seguretat del producte en totes les etapes productives, perquè així l’usuari final de les tasses de cafè gaudeixi d’un millor producte.

Many investors employ investment strategies based upon revisions to analysts’ earnings per share (EPS) estimates begging the question, inter alia, “How accurate are those estimates?” This paper fills a gap in the current literature on the matter. Stocks of large capitalization companies are deemed to offer little in the way of earnings surprises. As a result of so many analysts following such wellknown companies, all available information is considered fully incorporated into consensus EPS forecasts. Stocks of small capitalization companies with relatively little analyst coverage and low headline profiles are considered to offer greater earnings surprise potential. All prices and consensus estimates are deemed to fully reflect all available information and any heretofore “unknown” information will be quickly and efficiently incorporated so as to eliminate any investment advantage. The author concludes herein that there is essentially an equal chance of the existence of a consensus forecast EPS error (defined as missing by greater than ten percent of actual earnings) among large, medium and small capitalization stocks —irrespective of the level of analyst coverage or consensus forecast earnings growth. If one objective of stock selection is to achieve abnormal portfolio returns, then the selection should be based upon anticipating changes in the consensus forecast rather than absolute changes in earnings–related data— the famous Keynesian “beauty contest.” Indeed, the author has identified six earnings data of statistical significance with respect to signaling a potential short-term demand shock. Consensus and individual analyst EPS estimates —the focus of this paper— is but one datum. Results (not included) of an investment strategy focused upon anticipating changes in the consensus forecast rather than absolute changes in earnings estimates demonstrated consistent abnormal profits in the long, short, and combined long/short portfolios over the sixty month period Ju, Muchos inversores utilizan estrategias de inversión basadas en las revisiones de las estimaciones de las ganancias por acción (EPS) realizadas por los analistas, lo que nos lleva a preguntarnos, entre otras cosas, “¿cuál es la fiabilidad de tales estimaciones?” Este artículo cubre este vacío en la literatura actual sobre la cuestión. Se supone que las acciones de empresas con una gran capitalización tienen pocas sorpresas que ofrecer en lo que a ganancias se refiere. Como consecuencia de tantos analistas siguiendo tales bien conocidas empresas, toda la información disponible se considera incorporada en la predicciones de consenso sobre las EPS. Lo contrario ocurre con las acciones de empresas con reducida capitalización, con una cobertura relativamente pequeña por parte de los analistas y un perfil menos popular. Se supone que todos los precios y estimaciones de consenso reflejan plenamente toda la información disponible y cualquier información “desconocida” se incorporará de manera rápida y eficiente, eliminándose cualquier ventaja de inversión. El autor llega a la conclusión de que, básicamente, las posibilidades de existencia de error en la predicción de consenso de las EPS (definido como diferencia de más del diez por ciento sobre las ganancias reales) entre las acciones de empresas con capitalización grande, mediana y pequeña son las mismas — con independencia del nivel de cobertura de los analistas o del pronóstico de consenso sobre el incremento de las ganancias. Si uno de los objetivos de la selección de valores es el logro de rendimientos atípicos en la cartera, ésta debería basarse en anticipar los cambios en la predicción de consenso más que en los cambios absolutos en la información relacionada con las ganancias — el famoso “concurso de belleza” keynesiano. De hecho, el autor ha identificado seis variables relacionadas con las ganancias estadísticamente significativas en lo que se refiere a la señalización de un potencial shock de demanda a corto plazo.

Many investors employ investment strategies based upon revisions to analysts’ earnings per share (EPS) estimates begging the question, inter alia, “How accurate are those estimates?” This paper fills a gap in the current literature on the matter. Stocks of large capitalization companies are deemed to offer little in the way of earnings surprises. As a result of so many analysts following such wellknown companies, all available information is considered fully incorporated into consensus EPS forecasts. Stocks of small capitalization companies with relatively little analyst coverage and low headline profiles are considered to offer greater earnings surprise potential. All prices and consensus estimates are deemed to fully reflect all available information and any heretofore “unknown” information will be quickly and efficiently incorporated so as to eliminate any investment advantage. The author concludes herein that there is essentially an equal chance of the existence of a consensus forecast EPS error (defined as missing by greater than ten percent of actual earnings) among large, medium and small capitalization stocks —irrespective of the level of analyst coverage or consensus forecast earnings growth. If one objective of stock selection is to achieve abnormal portfolio returns, then the selection should be based upon anticipating changes in the consensus forecast rather than absolute changes in earnings–related data— the famous Keynesian “beauty contest.” Indeed, the author has identified six earnings data of statistical significance with respect to signaling a potential short-term demand shock. Consensus and individual analyst EPS estimates —the focus of this paper— is but one datum. Results (not included) of an investment strategy focused upon anticipating changes in the consensus forecast rather than absolute changes in earnings estimates demonstrated consistent abnormal profits in the long, short, and combined long/short portfolios over the sixty month period Ju, Muchos inversores utilizan estrategias de inversión basadas en las revisiones de las estimaciones de las ganancias por acción (EPS) realizadas por los analistas, lo que nos lleva a preguntarnos, entre otras cosas, “¿cuál es la fiabilidad de tales estimaciones?” Este artículo cubre este vacío en la literatura actual sobre la cuestión. Se supone que las acciones de empresas con una gran capitalización tienen pocas sorpresas que ofrecer en lo que a ganancias se refiere. Como consecuencia de tantos analistas siguiendo tales bien conocidas empresas, toda la información disponible se considera incorporada en la predicciones de consenso sobre las EPS. Lo contrario ocurre con las acciones de empresas con reducida capitalización, con una cobertura relativamente pequeña por parte de los analistas y un perfil menos popular. Se supone que todos los precios y estimaciones de consenso reflejan plenamente toda la información disponible y cualquier información “desconocida” se incorporará de manera rápida y eficiente, eliminándose cualquier ventaja de inversión. El autor llega a la conclusión de que, básicamente, las posibilidades de existencia de error en la predicción de consenso de las EPS (definido como diferencia de más del diez por ciento sobre las ganancias reales) entre las acciones de empresas con capitalización grande, mediana y pequeña son las mismas — con independencia del nivel de cobertura de los analistas o del pronóstico de consenso sobre el incremento de las ganancias. Si uno de los objetivos de la selección de valores es el logro de rendimientos atípicos en la cartera, ésta debería basarse en anticipar los cambios en la predicción de consenso más que en los cambios absolutos en la información relacionada con las ganancias — el famoso “concurso de belleza” keynesiano. De hecho, el autor ha identificado seis variables relacionadas con las ganancias estadísticamente significativas en lo que se refiere a la señalización de un potencial shock de demanda a corto plazo.

Visions and Revisions is a collection of essays edited by Bryoni Trezise and Caroline Wake. Read individually, they are impressive and as a collection, quite compelling, but the subtext of all, and certainly the preoccupation of several, is human beings' ongoing cruelty to others. In seeking to explore the various ways in which we might enact, embody, perform, commemorate, intervene or take responsibility for terrible histories and current cruelties the effects and affects of which extend into our everyday, this collection also-to paraphrase Bryoni Trezise-reminds us of the potential for falling into a repertoire of behaviours, in order only to produce ourselves-the readers-as ethical subjects. Reading these essays, I found myself constantly having to get up and move around-to walk away-to wrestle with the many ideas, emotions and considerations that these essays evoked, and to consider again, as Helena Grehan points out in her essay, 'the complexities of responsibility, judgment and suffering in situations of extreme conflict' (99).

Syftet med examensarbetet var att vi ska kunna förstå hur det är möjligt att effektivisera en orderprocess, genom att veta varför och var störningar uppkommer. Vi utförde studien på Rottne Industri AB för att finna eventuella aktiviteter som påverkar deras orderprocess negativt och därmed utnyttjar onödiga resurser. Utifrån att analysera resultatet och komma med förbättringsförslag för att åtgärda dessa aktiviteter. De aktiviteter som påverkar processen negativt har vi valt att definiera som två typer av störningar, vilka är revisioner av order samt onödigt arbete. Problemet när revisioner uppkommer är att det startar flertalet aktiviteter inom organisationen som leder till att onödiga resurser förbrukas ineffektivt. Genom att studera teorier kunde vi komma fram till ett sätt att utföra kartläggningen. Vi gjorde kartläggningen på plats på Rottne Industri AB och hos en återförsäljare för att kunna intervjua personer med insikt i processen. Anledningen med kartläggningen var att identifiera var i processen störningarna fanns. Utöver intervjuer studerade vi även dokument som var kopplade till orderprocessen för att upptäcka eventuella problem. Genom kartläggningen kunde vi identifiera att båda typerna av störningar fanns i processen på flertalet ställen. Uppkomsten till flertalet orderrevisioner kunde relateras till kontakten mellan återförsäljarna och Rottne Industri AB, där ett bristfälligt säljverktyg kunde identifieras. Men även onödigt arbete där både materiella och mänskliga resurser förbrukades på ett ineffektivt sätt identifierades vid de administrativa avdelningarna på Rottne Industri AB. Förbrukandet av onödiga resurser blev mer allvarliga i samband med att orderrevisioner inkom, vilket innebar att arbete på olika avdelningar behövde återupprepas. För att komma med förslag till förbättringar på problemen används de avslutande kapitlen av rapporten för att komma fram till och ge rekommendationer om förbättringar till företaget som vi anser vara de mest, The purpose with this diploma work was to understand how it is possible to make an order process more efficient. The work was done at Rottne Industri AB in order to examine if any activities affect the process negatively and therefore use unnecessary resources. By analyzing this result, suggestions for improvement were developed to correct those activities. Activities that influence the process negatively, we have chosen to define as interference, which are revisions on an order and unnecessary work. The problem when revisions occurs are that several activities within the organization starts and leads to that unnecessary resources are utilized and that unwanted work activities has to be done multiple times. With this as our starting point we were able to do a literature study to work out how a process mapping should be done. The mapping was made on location at Rottne Industri AB factory, but we also contacted a retailer to get some information, by interviewing people that had understanding about the process. The purpose with the mapping was to identify where interferences were located. In addition to the interviews, we also studied documents that were related to the order process to discover any sources for revisions. With the mapping completed, we were able to identify definitions of interferences in several areas. The origins of a number of order revisions were related to the contact between the retailers and Rottne Industri AB, where an insufficient selling aid was identified. Unnecessary work involving both material and human resources were also found at the administrative departments. This use of resources was getting even more serious with an incoming revision, because of the work activities that had to be repeated. In order to develop suggestions of improvements to these problems, the final chapters of this report is used to give recommendations to the company that we thought were practical and theoretical useful.

Syftet med examensarbetet var att vi ska kunna förstå hur det är möjligt att effektivisera en orderprocess, genom att veta varför och var störningar uppkommer. Vi utförde studien på Rottne Industri AB för att finna eventuella aktiviteter som påverkar deras orderprocess negativt och därmed utnyttjar onödiga resurser. Utifrån att analysera resultatet och komma med förbättringsförslag för att åtgärda dessa aktiviteter. De aktiviteter som påverkar processen negativt har vi valt att definiera som två typer av störningar, vilka är revisioner av order samt onödigt arbete. Problemet när revisioner uppkommer är att det startar flertalet aktiviteter inom organisationen som leder till att onödiga resurser förbrukas ineffektivt. Genom att studera teorier kunde vi komma fram till ett sätt att utföra kartläggningen. Vi gjorde kartläggningen på plats på Rottne Industri AB och hos en återförsäljare för att kunna intervjua personer med insikt i processen. Anledningen med kartläggningen var att identifiera var i processen störningarna fanns. Utöver intervjuer studerade vi även dokument som var kopplade till orderprocessen för att upptäcka eventuella problem. Genom kartläggningen kunde vi identifiera att båda typerna av störningar fanns i processen på flertalet ställen. Uppkomsten till flertalet orderrevisioner kunde relateras till kontakten mellan återförsäljarna och Rottne Industri AB, där ett bristfälligt säljverktyg kunde identifieras. Men även onödigt arbete där både materiella och mänskliga resurser förbrukades på ett ineffektivt sätt identifierades vid de administrativa avdelningarna på Rottne Industri AB. Förbrukandet av onödiga resurser blev mer allvarliga i samband med att orderrevisioner inkom, vilket innebar att arbete på olika avdelningar behövde återupprepas. För att komma med förslag till förbättringar på problemen används de avslutande kapitlen av rapporten för att komma fram till och ge rekommendationer om förbättringar till företaget som vi anser vara de mest, The purpose with this diploma work was to understand how it is possible to make an order process more efficient. The work was done at Rottne Industri AB in order to examine if any activities affect the process negatively and therefore use unnecessary resources. By analyzing this result, suggestions for improvement were developed to correct those activities. Activities that influence the process negatively, we have chosen to define as interference, which are revisions on an order and unnecessary work. The problem when revisions occurs are that several activities within the organization starts and leads to that unnecessary resources are utilized and that unwanted work activities has to be done multiple times. With this as our starting point we were able to do a literature study to work out how a process mapping should be done. The mapping was made on location at Rottne Industri AB factory, but we also contacted a retailer to get some information, by interviewing people that had understanding about the process. The purpose with the mapping was to identify where interferences were located. In addition to the interviews, we also studied documents that were related to the order process to discover any sources for revisions. With the mapping completed, we were able to identify definitions of interferences in several areas. The origins of a number of order revisions were related to the contact between the retailers and Rottne Industri AB, where an insufficient selling aid was identified. Unnecessary work involving both material and human resources were also found at the administrative departments. This use of resources was getting even more serious with an incoming revision, because of the work activities that had to be repeated. In order to develop suggestions of improvements to these problems, the final chapters of this report is used to give recommendations to the company that we thought were practical and theoretical useful.

Bakgrund: För att avgöra huruvida aktieanalytiker som grupp betraktat tillför värde för investerare måste frågan ställas om det är lönsamt att följa analytikernas konsensusrekommendationer. Ett problem med att följa dessa är att rekommendationerna som utgör konsensus kan förbli oförändrade under långa perioder vilket innebär att de vanligtvis blir mindre informativa med tiden. Studier som istället utvärderar värdet av reviderade rekommendationer har visat att det kan vara mer lönsamt att följa analytiker när de ändrar uppfattning om en aktie. Syfte: Syftet med studien är att utvärdera revideringar av aktieanalytikers rekommendationer på den nordiska marknaden och att analysera investeringsstrategier baserade på dessa som tar hänsyn till transaktionskostnaders inverkan på avkastningen. Genomförande: De reviderade rekommendationerna har utvärderats kvantitativt med data från Inquiry Financial för perioden 2006 – 2009. Vi konstruerar sex portföljer för varje studerad marknad, där de olika portföljerna består av upp- respektive nedgraderade aktier med olika innehavsperioder för att testa huruvida revideringarna kan sägas vara informativa. Resultat: Resultaten visar att reviderade rekommendationer är informativa på flera av de studerade marknaderna, där aktiekurser fortsätter att stiga för uppgraderingar och sjunka för nedgraderingar flera månader efter att revideringen har skett. En investerare som agerade på revideringarna hade kunnat generera överavkastning i ett flertal utvärderade strategier innan justering för transaktionskostnader skett. När hänsyn tagits till transaktionskostnadernas inverkan genererar ingen strategi signifikant alfa, men resultaten indikerar ändå att det finns ett värde i att följa revideringarna., Background: To determine whether or not stock analysts as a group add value for investors the question that should be asked is if it’s profitable to follow the analysts' consensus recommendations. A problem with following these is that the recommendations that enter into the consensus can remain unchanged for long periods which mean that they generally become less informative over time. Studies that instead evaluate recommendation revisions have shown that it can be more profitable to follow the analysts when they change their opinions regarding a stock. Aim: The aim of this study is to evaluate analysts’ recommendation revisions in the Nordic markets and to analyze investment strategies based on these revisions that consider the impact of transaction costs. Completion: The recommendation revisions have been evaluated quantitatively using data from Inquiry Financial for the period 2006 – 2009. We construct six portfolios for each market, where the portfolios consist of up- and downgraded stocks with different holding periods in order to determine how informative the revisions are. Findings: We find that recommendation revisions are informative in several of the studied markets, where stock prices continue to drift upward for upgrades and downward for downgrades several months after the revision. An investor acting on these revisions would have been able to generate abnormal returns in a number of considered strategies, gross of transaction costs. When the impact of transaction costs is considered no strategy generates significant alpha due to the frequent rebalancing required, but the results nonetheless indicates that there is value in following the revisions.

Bakalářská práce se zabývá problematikou vzorového plánu preventivní údržby, kontrol a revizí objektu Fakulty stavební. V teoretické části jsou popsána teoretická východiska preventivních plánů. Dále jsou definovány pojmy údržba, kontrola, revize a jejich rozdělení. V závěru teoretické části je uvedena sumarizace technických a právních předpisů. Praktická část je aplikována na budovu A, řeší důvody zavádění vzorových plánů a možnost využití softwarových nástrojů. Vypracován je vzorový plán kontrol a údržby, a vzorový plán revizí. Ke každému náleží kniha, která slouží k zápisům o provedených činnostech., The bachelor thesis deals with the sample plan preventive maintenance, inspections and revisions of the building of the Faculty of Civil Engineering. The theoretical part describes the theoretical basis of prevention plans. Further, the terms maintenance, inspection, review and distribution. In conclusion, the theoretical part is presented summarizing the technical and legal requirements. The practical part is applied to the building, addressing the reasons for the introduction of standart plans and the possibility of using software tools. Developed is a model program of inspections and maintenance, and revision of the standard plan. All rooms have a book that serves to minutes of the activities performed., Import 29/09/2010

Bakgrund: För att avgöra huruvida aktieanalytiker som grupp betraktat tillför värde för investerare måste frågan ställas om det är lönsamt att följa analytikernas konsensusrekommendationer. Ett problem med att följa dessa är att rekommendationerna som utgör konsensus kan förbli oförändrade under långa perioder vilket innebär att de vanligtvis blir mindre informativa med tiden. Studier som istället utvärderar värdet av reviderade rekommendationer har visat att det kan vara mer lönsamt att följa analytiker när de ändrar uppfattning om en aktie. Syfte: Syftet med studien är att utvärdera revideringar av aktieanalytikers rekommendationer på den nordiska marknaden och att analysera investeringsstrategier baserade på dessa som tar hänsyn till transaktionskostnaders inverkan på avkastningen. Genomförande: De reviderade rekommendationerna har utvärderats kvantitativt med data från Inquiry Financial för perioden 2006 – 2009. Vi konstruerar sex portföljer för varje studerad marknad, där de olika portföljerna består av upp- respektive nedgraderade aktier med olika innehavsperioder för att testa huruvida revideringarna kan sägas vara informativa. Resultat: Resultaten visar att reviderade rekommendationer är informativa på flera av de studerade marknaderna, där aktiekurser fortsätter att stiga för uppgraderingar och sjunka för nedgraderingar flera månader efter att revideringen har skett. En investerare som agerade på revideringarna hade kunnat generera överavkastning i ett flertal utvärderade strategier innan justering för transaktionskostnader skett. När hänsyn tagits till transaktionskostnadernas inverkan genererar ingen strategi signifikant alfa, men resultaten indikerar ändå att det finns ett värde i att följa revideringarna., Background: To determine whether or not stock analysts as a group add value for investors the question that should be asked is if it’s profitable to follow the analysts' consensus recommendations. A problem with following these is that the recommendations that enter into the consensus can remain unchanged for long periods which mean that they generally become less informative over time. Studies that instead evaluate recommendation revisions have shown that it can be more profitable to follow the analysts when they change their opinions regarding a stock. Aim: The aim of this study is to evaluate analysts’ recommendation revisions in the Nordic markets and to analyze investment strategies based on these revisions that consider the impact of transaction costs. Completion: The recommendation revisions have been evaluated quantitatively using data from Inquiry Financial for the period 2006 – 2009. We construct six portfolios for each market, where the portfolios consist of up- and downgraded stocks with different holding periods in order to determine how informative the revisions are. Findings: We find that recommendation revisions are informative in several of the studied markets, where stock prices continue to drift upward for upgrades and downward for downgrades several months after the revision. An investor acting on these revisions would have been able to generate abnormal returns in a number of considered strategies, gross of transaction costs. When the impact of transaction costs is considered no strategy generates significant alpha due to the frequent rebalancing required, but the results nonetheless indicates that there is value in following the revisions.

This paper describes how we constructed a real time database for the euro area covering more than 200 series regularly published in the European Central Bank Monthly Bulletin, as made available ahead of publication to the Governing Council members before their first meeting of the month. We describe the database in details and study the properties of the euro area real-time data flow and data revisions, also providing comparisons with the United States and Japan. We finally illustrate how such revisions can contribute to the uncertainty surrounding key macroeconomic ratios and the NAIRU., info:eu-repo/semantics/published

This paper presents the implementation experiences of the Manage Revisions Model (MGRSoft), making emphasis in the use of reutilization mechanisms for revisions to requirements in new software projects. It includes the characteristics of a tool that reuse previous revisions and its use inside the MGRSoft model. The results of the results of a test on real projects, which demonstrates the use of experience using the reuse mechanisms included in the model., En este trabajo se presentan las experiencias de la implementación de un Modelo para la Gestión de Revisiones (MGRSoft), haciendo énfasis en la utilización de mecanismos de reutilización para las revisiones de los requisitos a nuevos proyectos de software. Se exponen las características de una herramienta que reutiliza revisiones anteriores y su utilización dentro del modelo MGRSoft. Se presentan, además, los resultados obtenidos en una prueba realizada a proyectos reales, que evidencia el aprovechamiento de la experiencia acumulada utilizando los mecanismos de reutilización incluidos en el modelo.

This paper presents the implementation experiences of the Manage Revisions Model (MGRSoft), making emphasis in the use of reutilization mechanisms for revisions to requirements in new software projects. It includes the characteristics of a tool that reuse previous revisions and its use inside the MGRSoft model. The results of the results of a test on real projects, which demonstrates the use of experience using the reuse mechanisms included in the model., En este trabajo se presentan las experiencias de la implementación de un Modelo para la Gestión de Revisiones (MGRSoft), haciendo énfasis en la utilización de mecanismos de reutilización para las revisiones de los requisitos a nuevos proyectos de software. Se exponen las características de una herramienta que reutiliza revisiones anteriores y su utilización dentro del modelo MGRSoft. Se presentan, además, los resultados obtenidos en una prueba realizada a proyectos reales, que evidencia el aprovechamiento de la experiencia acumulada utilizando los mecanismos de reutilización incluidos en el modelo.

Bakgrund: För att avgöra huruvida aktieanalytiker som grupp betraktat tillför värde för investerare måste frågan ställas om det är lönsamt att följa analytikernas konsensusrekommendationer. Ett problem med att följa dessa är att rekommendationerna som utgör konsensus kan förbli oförändrade under långa perioder vilket innebär att de vanligtvis blir mindre informativa med tiden. Studier som istället utvärderar värdet av reviderade rekommendationer har visat att det kan vara mer lönsamt att följa analytiker när de ändrar uppfattning om en aktie. Syfte: Syftet med studien är att utvärdera revideringar av aktieanalytikers rekommendationer på den nordiska marknaden och att analysera investeringsstrategier baserade på dessa som tar hänsyn till transaktionskostnaders inverkan på avkastningen. Genomförande: De reviderade rekommendationerna har utvärderats kvantitativt med data från Inquiry Financial för perioden 2006 – 2009. Vi konstruerar sex portföljer för varje studerad marknad, där de olika portföljerna består av upp- respektive nedgraderade aktier med olika innehavsperioder för att testa huruvida revideringarna kan sägas vara informativa. Resultat: Resultaten visar att reviderade rekommendationer är informativa på flera av de studerade marknaderna, där aktiekurser fortsätter att stiga för uppgraderingar och sjunka för nedgraderingar flera månader efter att revideringen har skett. En investerare som agerade på revideringarna hade kunnat generera överavkastning i ett flertal utvärderade strategier innan justering för transaktionskostnader skett. När hänsyn tagits till transaktionskostnadernas inverkan genererar ingen strategi signifikant alfa, men resultaten indikerar ändå att det finns ett värde i att följa revideringarna., Background: To determine whether or not stock analysts as a group add value for investors the question that should be asked is if it’s profitable to follow the analysts' consensus recommendations. A problem with following these is that the recommendations that enter into the consensus can remain unchanged for long periods which mean that they generally become less informative over time. Studies that instead evaluate recommendation revisions have shown that it can be more profitable to follow the analysts when they change their opinions regarding a stock. Aim: The aim of this study is to evaluate analysts’ recommendation revisions in the Nordic markets and to analyze investment strategies based on these revisions that consider the impact of transaction costs. Completion: The recommendation revisions have been evaluated quantitatively using data from Inquiry Financial for the period 2006 – 2009. We construct six portfolios for each market, where the portfolios consist of up- and downgraded stocks with different holding periods in order to determine how informative the revisions are. Findings: We find that recommendation revisions are informative in several of the studied markets, where stock prices continue to drift upward for upgrades and downward for downgrades several months after the revision. An investor acting on these revisions would have been able to generate abnormal returns in a number of considered strategies, gross of transaction costs. When the impact of transaction costs is considered no strategy generates significant alpha due to the frequent rebalancing required, but the results nonetheless indicates that there is value in following the revisions.

This paper describes how we constructed a real time database for the euro area covering more than 200 series regularly published in the European Central Bank Monthly Bulletin, as made available ahead of publication to the Governing Council members before their first meeting of the month. We describe the database in details and study the properties of the euro area real-time data flow and data revisions, also providing comparisons with the United States and Japan. We finally illustrate how such revisions can contribute to the uncertainty surrounding key macroeconomic ratios and the NAIRU., info:eu-repo/semantics/published

Since we have been working for another full year to get institutional Review Board Approval for this project and have not yet succeeded, we have learned the extreme difficulty in getting IRB approval for a safe, relatively noninvasive therapy. We have also learned that there are multiple layers of review, and that after each review there are extensive clarifications, revisions, and additional details requested.

Race is rigorously policed through, and predicated on, a crisis of maintaining a claim to supposed racial ontology. The language of crisis pervades race; yet crisis is only brought into focus – shows itself – when racial ontology is called into question or threatened as an axiomatic reality. This essay argues, however, that it is crisis, in the form of the imperative regulatory call to race or the intricate operations of racialising discipline that constitutes raced subjects. The crisis is one of belonging or of successfully representing a ‘racial truth’. The objective of this analysis is to demonstrate that it is when race is viewed as performative that crisis becomes evident as the ever-present condition of racial identity formation. From this vantage point, the concept of crisis as a point of danger can be revised to be seen as a turning point when an important change can take place: then, crisis might be envisaged as a positive means through which to imagine and realise new enactments of racial being.