1545041 |
The incremental informativeness of Canadian GAAP in the presence of US GAAPMcDorman, Lawrence Derek 11 1900 (has links)
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
|
1545042 |
Loyalty and collaborationist theory : an alternative view to the collaboration theory’s conceptualization of loyaltyMoir, Michael Robert 11 1900 (has links)
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
|
1545043 |
Beyond command and control : do voluntary initiatives hold promise for enhanced environmental protection?Parker, David Richard 11 1900 (has links)
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
|
1545044 |
This too is math : making sense with a pre-schoolerPhillips, Marilyn Eileen 11 1900 (has links)
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
|
1545045 |
The problem of infant mortality in Hong Kong, 1886-1937Petrie, Ian Christopher 11 1900 (has links)
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
|
1545046 |
The effects of stress, cortisol, and pulp mill effluent on phagocyte function and disease resistance in juvenile salmonidsPegg, James R. 11 1900 (has links)
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
|
1545047 |
Chinese economic transformation, uneven regional development, and the Shenshen special economic zoneRigo, C. Lorraine 11 1900 (has links)
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
|
1545048 |
Effects of noise and hearing loss on the conversational behaviour of seniorsRoodenburg, Kristin E. J. 11 1900 (has links)
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
|
1545049 |
Nurses’attitudes towards mentally ill patientsQuee, Kathy 11 1900 (has links)
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
|
1545050 |
Rogues, vagabonds, and actors : an essay on the status of the performing artist in British ColumbiaPuttonen, Allan Michael 11 1900 (has links)
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
|
Page generated in 1.8974 seconds