In this study, I examine whether the mandatory adoption of International Financial Reporting Standards (IFRS) in a country where local Generally Accepted Accounting Principles (GAAP) is of similar quality to IFRS is associated with changes in the comparability of financial statements. I also investigate the sources of any changes in the comparability of financial statements. I use data from South Africa, where, word for word, prior to the mandatory adoption of IFRS, local GAAP was the same as IFRS, and enforcement remained unchanged. I use two different measures of comparability, one based on accounting data (accruals-cash flow measure) and the other based on both accounting data and market data (earnings-return measure). I compare South African firms with two different groups, namely other mandatory IFRS adopters and non-adopters. My data show evidence of an increase in the comparability of the financial statements of South African firms with those of both adopters (both measures) and non-adopters (the earnings-return measure) following the mandatory adoption of IFRS. In additional analysis, I found a global increase in the comparability of firms' financial statements that is consistent with market changes unrelated to IFRS adoption as one of the sources of the increase in comparability. Moreover, an incremental increase in the comparability of the financial statements of South African firms after the mandatory adoption of IFRS, relative to the increase in the comparability of the financial statements of non-adopting firms, is consistent with benefits from using the IFRS "label" and with the expanded IFRS network as sources of increased comparability. / Thesis (PhD)--University of Pretoria, 2017. / Accounting / PhD / Unrestricted

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This basic interpretive qualitative study investigated the benefits and challenges of inclusive choir singing for youth with exceptionalities. Fourteen participants were recruited for this study including youth choir members with exceptionalities, parents, family members (e.g., siblings), choir directors, and a choir manager. Participant observation and semi-structured interviews were used to generate data. The study findings included four main overarching themes: health benefits, positive aspects, challenges, and inclusive choir singing as different than other activities. The current study’s findings have contributed to furthering research in the area of singing and health, and have several implications for both practice and future research in the area.

This dissertation examined the controversy surrounding the high levels of compensation paid to university presidents. To do this, the first half of this dissertation includes a systematic review of the existing literature regarding the relation between university performance and university president compensation in nonprofit universities. The second half of this dissertation attempts to replicate the findings from the systematic review with more current data. Several gaps identified in the literature, including the effects of analyzing specific compensation components, the effect of university president compensation on subsequent university performance, potential nonlinear relations, and how relations between university performance and university president compensation change over time, are examined as well. Specific hypotheses and research questions are derived from compensation and motivation theories used in the for-profit context as well as findings from both the for-profit and nonprofit executive compensation literature. Results indicated that university performance had a weak effect on compensation in private universities and no effect in public universities. Findings suggested that there may be differences in this effect depending on the component of compensation examined. Compensation appears to have a negative or nil effect on subsequent university performance. Evidence of differential effects over time were not observed. Although some nonlinear effects were detected, they did not take the form expected. Potential reasons for these findings, as well as their implications for research and practice, are discussed.

Abstract The theme of this paper is to discuss the benefits of adding the final year of preschool to Taiwan's national education system. This theme will be explored by contrasting and comparing other countries¡¦ concepts and methods of education. Using America, England, Japan and Germany as examples, overall systems of private and public schools will be analyzed thoroughly. The issues discussed include funding, facilities, teachers, management effectiveness and differences between urban and rural. In addition to an analysis of other nation's educational systems are the findings from questionnaires. Questionnaires were designed to interview 1,827 teachers and 938 parents and were distributed throughout cities and counties in Taiwan in order to collect different views concerning ¡¨The extension of the national education policy to preschool¡¦s final year.¡¨ According to documents and surveys, several conclusions are made as follows: 1. Unbalanced distribution of governmental resources. For example, universities have priority over preschools and public schools have priority over private schools. 2. High percentages of unqualified teachers in private preschools. 3. Excessive rate of teachers working unstably among preschools. 4. Apparently higher business costs in operating private schools than public schools. 5. Undeveloped mechanisms for ¡§Evaluation of the effectiveness of educational vouchers for children.¡¨ Based on research results, a number of proposed solutions are made mainly for policy amendment and future study reference materials. 1. Reconsider the distribution of governmental resources. 2. Provide effective nursery policies. 3. Salary difference subsidies should be given to teachers and caregivers in private preschools, and the rules of public school teacher¡¦s applicative legislation should be applied to teachers in private schools. 4. Putting more attention on children of disadvantaged minorities. 5. Adoption of legislation ensuring free education in preschools. 6. Merge graduates from child care universities and colleges. 7. Accelerate the mechanisms for ¡§Evaluation of the effectiveness of educational vouchers for children.¡¨

Thesis (M.S.W.)--University of Hong Kong, 1988.

4 pp. / Okra is a popular vegetable frequently found in Southern dishes. Outside of the South, okra can be hard to find. Usually okra appears during the summer at farmers markets and specialty health stores. Okra is a rich source of many nutrients, including fiber. This article outlines the nutritional benefits of okra and provides tips for how to select, store, and cook okra as well as how to grow okra in your home garden. Two of our favorite cooking methods – roasting and sautéing okra are introduced.

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