This study examines the incremental information of Canadian accounting principles when financial information according to US GAAP is known. The impact of SEC-required reconciliations of net income and voluntary disclosures of shareholders' equity reconciliations on share returns and prices are analysed. Based on such analysis, inferences are made about the incremental informativeness of Canadian GAAP. This study follows the concurrent study by Richardson et al. that examines the question of incremental informativeness of Canadian GAAP given the benchmark information provided by US GAAP. This study offers three contributions to this literature. First, it examines the components of reconciliation data and assesses their impact on share returns and prices. Second, it analyzes the effect of exchange rate flucuations on the relationship between reconciliation data and share returns. Third, it analyzes the impact of the dominant trading market on the relationship between reconciliation data and share returns. Unlike Richardson et al., the results of this study suggest that Canadian GAAP offers very limited incremental information when US GAAP financial information is known for Canadian firms that crosslist on the Toronto Stock Exchange and on a US exchange. Convergence of Canadian and US GAAP during the 1993-94 sample period used in this study may partially explain why its results are differenct from the 1983-93 sample period used by Richardson et al. Some components of the reconciliation data were statisticly significant in explaining crosslisted firms' returns (prices). However, exchange rate flucuations, location of dominant market and reporting currenies were not statistically significant in explaining crosslisted firms' returns (prices). / Business, Sauder School of / Graduate

Traditional theories of imperialism have tended to be defined almost exclusively in terms of European motives, as a simple projection of European state power. Collaboration theorists have challenged the Eurocentric perspective of the orthodox view of imperialism. According to Ronald Robinson, a more comprehensive theory would include an analysis of the most important mechanism of European management of the non-European world: the use of loyal, local collaborator groups as mediators between Europe and the indigenous political and economic system. This paper will examine the collaborationist's conceptualization of loyalty. It will be. suggested that Robinson's formalistic approach, typical of the nation-building school, cannot account for the continued loyalty of Canadians to Great Britain . By following a functional approach, it can be seen that loyalty is a psychological phenomena unlimited in its scope. From this perspective, it can be seen how loyalty to the Empire provided the necessary psychological unity for Canadians as they assumed greater political sovereignty. / Arts, Faculty of / Political Science, Department of / Graduate

This thesis studies current trends in environmental regulation that represent a shift away from "command and control" and "end of pipe" regulation to voluntary, cooperative approaches that are focused on pollution prevention. The focus is on the regulation of big industry and in particular mining and metals production. Although experiences in other jurisdictions are considered, the primary focus of this thesis is on British Columbia and Canada. Chapter One sets out the methodology employed in preparing the thesis. Chapter Two examines problems associated with traditional approaches to command and control and end of pipe regulation. Shortcomings in existing regulation are identified. Chapter Three identifies many of the expectations and goals of stakeholders with an interest in environmental protection and sustainable development. Reference is made to the interests of government, environmental non-governmental organizations, and, in particular, the private sector/business community. Chapter Four considers four current initiatives which are representative of a trend toward cooperative, voluntary approaches. Chapter Five addresses two questions: (1) what factors and considerations inherent in the reviewed initiatives increase their chances for success? and; (2) what conditions and parameters need to be present to satisfy society's expectations and optimize environmental protection? In addressing these questions, the author sets out several factors that may be important in achieving successful outcomes from voluntary initiatives. Chapter Six concludes that, if the factors outlined in the thesis are employed, society will move closer to achieving an operable state of interdependence, which is essential if optimal environmental protection is to be realized. However, such a result will depend upon the degree of commitment of stakeholders, and in particular, the private sector. / Law, Peter A. Allard School of / Graduate

This thesis focuses on a mother's perceptions of her younger daughter's mathematical activity and thought, and how this view affects other areas in the mother's life. I am the mother, and Jaclyn (Jackie) is my daughter. How, when, and what mathematizing occurred in our home-life interactions is explored through the use of ethnographic case study methods. The data collection started when Jaclyn was three-and-a-half years old and continued until she was five-and-a-half, during which time I was a full-time teacher of 8- to 10-year-olds. The analysis, interpretation, and author reflections began immediately and continued long after the anecdotes were recorded. I provide explanatory glimpses of the mathematical relationships developed and explored by myself and my daughter as we created our ways of relating to each other and the world we both inhabit, particularly our home environment. I reflect upon these incidents to interpret them and to highlight the mathematical thinking and ways of mathematizing inherent in them, as well as to examine the mathematics that can develop out of them. This work offers an in-depth look at what 'found' mathematics is like in one child's home. Because the whole context of learning is a factor in how and what people learn, I provide descriptions of the learning situation and the relationship between myself and my daughter. Jaclyn's developing awareness of a social and mathematical world is communicated through her words and actions. These are described and interpreted through my perceptions. This study also looks at the multiple, and often invisible, interactions among the roles of mother, teacher, and researcher. I am all three, in different ways, at different times. Mediation strategies in the home usually reflect my sense of mothering, but on many occasions it is possible to see my sense of both teaching and researching informing the role of mother. On other occasions, the mother influences the thinking of the teacher/researcher. The reciprocity of attentive educational functioning in the home and in the school is worthy of notice. On many occasions, reflections about Jackie's words and/or actions elicited self-reflection on my teaching practice, and such reflection comprises one central element of the study. / Education, Faculty of / Curriculum and Pedagogy (EDCP), Department of / Graduate

In the late nineteenth century, the level of Chinese infant mortality in Hong Kong became a matter of grave concern to colonial officials. The significance accorded to the infant mortality rate reflected both contemporary Western notions about the health of the nation and good government, and long-standing associations of Chinese culture with infanticide. Initial investigations focused on deaths from tetanus neonatorum in local Western charitable institutions. Further reports in the mid-1890s blamed Chinese midwives for infant deaths, and some officials pressed for the regulation of these women. The course of the ensuing debate, which spanned a decade and a half, illustrated the politics of public health in the colony, whereby the Hong Kong government consulted with members of the Chinese elite and sought compromise, so as not to antagonise the Chinese population. The resulting Midwives Ordinance of 1910 thus did not affect Chinese midwives unless they claimed to have Western training. Rather than attempt to proscribe the native midwives, the government supported local training initiatives in the hope that Western-style birth professionals would gradually prevail. / Arts, Faculty of / History, Department of / Graduate

Several experiments were performed to determine the effect of confinement stress, Cortisol, and pulp mill effluent on phagocyte function in juvenile salmonids. Phagocytosis and superoxide production of anterior kidney phagocytes as well as plasma Cortisol and plasma glucose concentrations were measured. Five different confinement experiments and a disease challenge were performed, but only a combination of confinement and increased temperature resulted in a decrease in phagocytosis at 3 d. However, superoxide production was increased at the same time and at two other times in separate experiments. In a disease challenge experiment, confinement had no effect on mortality due to vibriosis, however, mortalities due to an opportunistic infection of tail rot were significantly higher in unconfined, sham-challenged fish suggesting that in this case confinement was protective. Plasma glucose concentration was also significantly elevated in unconfined, sham-challenged fish 2 d post challenge while plasma Cortisol concentration was elevated in both confined and unconfined disease-challenged fish. Phagocytosis was increased in unconfined disease-challenged fish at 2 d post challenge while superoxide production was increased in both confined and unconfined sham-challenged fish. These results indicate that the relationship between stress, immune function, and disease resistance is complex, and requires the measurement of many aspects of immune function. Injection of a Cortisol analog (prednisolone) and implantation of Cortisol into coho salmon (Oncorhynchus kisutch) resulted in decreased phagocytosis. Cortisol implantation in chinook salmon (O. tshawytscha), however, resulted in increased phagocytosis and had no effect on superoxide production. Cortisol had no effect on phagocytosis or superoxide production in vitro at a physiological concentration, however, phagocytes incubated in vitro with 10% pooled serum from fish stressed for 1 h or 3 d resulted in a significant reduction in phagocytosis and an increase in superoxide production compared to phagocytes incubated with serum from control fish. This combined with the Cortisol results from the confinement experiments indicate that the effect of Cortisol is not direct and that plasma Cortisol concentration is not a good predictor of phagocyte function. Pulp mill effluent caused significant increases in superoxide production and decreases in phagocytosis especially at low concentrations. Hypoxia also caused an increase in superoxide production, but had no effect on phagocytosis. It was concluded that stress and Cortisol do not have a general suppressive effect on immune function. Some aspects of immune function may be suppressed while others are stimulated to compensate. Pulp mill effluent exposure had a significant effect on phagocyte function, and like stress and Cortisol, both suppressive and stimulatory effects were observed. / Land and Food Systems, Faculty of / Graduate

This thesis examines the role played by cities in the People's Republic of China's (PRC) economic development and urbanization trends over the last 45 years or so, with special reference to uneven regional development and the growth of the Shenzhen Special Economic Zone (SSEZ). The Chinese government has developed an extensive, modern external sector in the economy which has been actively implemented in fourteen cities along China's Pacific coastline and in the four Special Economic Zones. It has also opened three huge deltas in the Pacific coastal areas to further direct investment. After a review of the relevant theoretical literature, a comparison is made between the role of cities in the Maoist period of development and the post-1978 Dengist regime. Since the political and economic reforms of 1978, China's coastal cities, including the SSEZ, have served as a catalyst of economic development. The Renaissance of the coastal regions in the 1980s through the prominence of the Special Economic Zones has been particularly instructive in explaining inland-to-coastal migration and the persistence of uneven regional development in China. For the most part, Chinese economic reform in the post-Maoist era has meant regional discontinuities, a high concentration of growth in a few large urban areas, and a lagging rural economy that remains in many respects backward. Thus, the 'economic gap’ in wealth and incomes between the hinterland and the coast has widened. Moreover, the rapid development of Shenzhen has led to exponential economic growth which has been accompanied by inequalities that have impacted on the living and working situations of migrant workers in the area. From the empirical evidence provided, the thesis concludes that cities have played a key role in the post-reform era, as demonstrated by the way in which the People's Republic has opened up to the outside world. With China's efforts to court the inflow of foreign direct investment and technology, the development of cities in every class size will prove to be more crucial to Chinese economic transformation and regional development. However, special attention is needed to ameliorate the problems associated with rapid urban growth and regional inequality. / Arts, Faculty of / Political Science, Department of / Graduate

The purpose of this study was to investigate the effects of hearing loss and adverse listening conditions on the conversational patterns of seniors. A second goal was to determine what measures best describe these conversational patterns. Results were compared to those of a case study of a hard-of-hearing senior presented by Pichora-Fuller & Johnson (submitted). One normal-hearing and one hearing-impaired senior were selected for this study. Each subject participated in two conversations, one in an advantageous condition and one in an adverse, noisy listening condition. Participants were interviewed about their ability to understand the conversations. Further measures of comprehension included free and recognition recall tasks, a conversational fluency rating, and a detailed discourse analysis based on a transcript of the conversations. Of all the comprehension measures used, the recognition task appeared to be the most sensitive indicator of perceptual difficulty and comprehension of conversational detail. Free recall results were a good measure of relative memory for detail and gist across the different signal-to-noise ratio conditions. Results of the discourse analysis provided quantitative evidence that was able to support or contradict the comprehension difficulties indicated on the conversational fluency ratings. The discourse analysis procedure was too time-intensive to be- a viable clinical tool.' However, some aspects of the analysis, including production of new content, overt repair requests, and subtopic management, could be singled out as particularly helpful in identifying comprehension problems, indicating that a more selective analysis may suffice for clinical purposes. No marked differences in comprehension between the hearing-impaired and normal-hearing senior were observed for the conversations in advantageous listening conditions. In the adverse listening conditions, the normal-hearing participant reported greater effort, but his comprehension did not appear to be significantly affected. Results were consistent with the Pichora-Fuller & Johnson (submitted) study in that both hard-of-hearing seniors showed reduced comprehension of the conversations in adverse listening conditions on all of the comprehension measures. However, individual variables appeared to have a significant effect on conversational behaviour. In particular, the subject of the Pichora-Fuller & Johnson (submitted) study tended to conceal her hearing problems by feigning understanding, while the hearing-impaired senior of the present study appeared to initiate repairs whenever they were needed. It was evident from the results presented here that individual baseline information is essential to the assessment of conversational behaviour and comprehension difficulties. / Medicine, Faculty of / Audiology and Speech Sciences, School of / Graduate

Patients who are physically and mentally ill are increasingly cared for by local general hospital medical-surgical nurses. The purpose of this descriptive survey study was to (a) describe the attitudes of medical-surgical nurses towards the mentally ill, (b) identify factors that affect medical-surgical nurses' caring for mentally ill patients, and (c) identify and describe the relationship between medical-surgical nurses' attitudes towards the mentally ill and selected variables. The sample consisted of 113 randomly selected registered nurses employed full or part-time on medical or surgical units in general hospitals throughout British Columbia. Attitudes were measured using the Opinions About Mental Illness (OMI) developed by Cohen and Struening (1962). Participants also completed a general demographic questionnaire which asked what factors nurses felt affected their ability to care for mentally ill patients. The majority of the nurses in the sample were prepared at the diploma level and worked in urban areas. The average length of nursing experience was 13 years. Most respondents had psychiatric clinical experience in their education with no further inservices or educational training on care of mentally ill patients. Approximately one-half of the nurses had a personal experience with individuals diagnosed with a mental illness. Data revealed lower scores than previous studies on the OMI factors of Authoritarianism, Social Restrictiveness, and Interpersonal Etiology, indicating a more positive view of the mentally ill. Higher scores on Benevolence and lower scores on Mental Hygiene Ideology indicate a paternalistic need to care for these patients and a less optimistic view of mental illness. Computation of the Pearson r coefficient revealed that the greatest influence in decreasing socially restrictive attitudes towards the mentally ill is advanced education beyond the diploma level. Findings also indicated that nurses who did not have additional education in the care of the mentally ill were more likely to ascribe to a belief in Interpersonal Etiology as a cause of mental illness than were those with further education. Major factors that nurses identified as affecting their ability to care for mentally ill patients were a lack of time to care for mentally ill patients, and a lack of knowledge and experience with mentally ill patients. / Applied Science, Faculty of / Nursing, School of / Graduate

This thesis seeks to develop background knowledge about actors in the Province of British Columbia. The British Columbia Labour Relations Act defines actors as employees. The federal Status of the Artist Act recognizes them as self-employed. How did this conflict arise, and how does it affect the role of actors in Canadian cultural life? The status of actors individually and severally under the Vagrancy Acts of England from 1572 is analyzed. The censure of. artists by a U.S. Congressional Committee in the twentieth century is reviewed. The international model of cultural self- determination and freedom of individual conscience as promulgated by the Universal Declaration of Human Rights and UNESCO Charter is outlined. The arms-length model suggested in the 1951 Massey Report; and the 1957 Canada Council. Act is examined. The erosion of the arms-length principle in Canadian cultural affairs is linked to the politicizing of the arts in Canada: art production coupled with social policy and political initiatives in the 1970's; the cultural industries identified as a source of economic benefits in the 1980's; and regional industrial strategy initiatives presented as cultural policy in the 1990's. In conclusion, an assessment of current trends in cultural policy affecting actors' status, rights, professional development, and artistic freedom in British Columbia is followed by a draft Status of the Artist Act, policy recommendations in culture, and a proposal for an Actors' Development Company. / Arts, Faculty of / Theatre and Film, Department of / Graduate