Sweeping financial management reforms occurred in New Zealand during the late 1980s and early 1990s which radically changed the face of the New Zealand public sector. These reforms sought to significantly restructure and reorganise local government thereby improving their effectiveness and efficiency and improving their accountability to their stakeholders. The principal vehicle for the discharge of this accountability is the annual report, which must be prepared according to Generally Accepted Accounting Practice (GAAP) and commercial principles. Organisations in the private sector are beginning to recognise the value of accounting for intellectual capital (IC) (see for example Quinn, 1992; Brooking, 1996; Sveiby, 1997; Edvinsson Malone, 1997; Bontis, Dragonetti, Jacobsen Roos, 1999; Guthrie, Petty Johanson, 2001; Bounfour, 2003). Studies on the measurement, management and reporting of IC have been undertaken internationally in Asia (Abeysekera Guthrie, 2005; Goh Lim, 2004; Ordenez de Pablos, 2002), Australia (Guthrie Petty, 2000), Europe (Bozzolan, Favotto and Ricceri, 2003; Olsson, 2001; Ordenez de Pablos, 2004), United Kingdom (Collier, 2001; Williams, 2001) and Ireland (Brennan, 2001). Despite the significant research interest in the field of intellectual capital internationally, scant attention has been paid to intellectual capital reporting by commercial organisations in New Zealand. An extensive review of the IC literature yielded only two New Zealand based studies (Miller Whiting, 2005; Wong Gardner, 2005). Further, no studies to date have addressed intellectual capital reporting by local governments in either New Zealand or internationally. This study aims to fill this gap through the development of an intellectual capital disclosure model that could be applied to local authorities. The research describes and explains the development of a disclosure index used to measure the extent and quality of current intellectual capital disclosure by local authorities in New Zealand. The index was developed through a consultative process with a panel of local government stakeholders which was used to establish the weightings for each item. The final index comprised 26 items divided into three categories: internal capital, external capital and human capital. The 2004/2005 annual reports of 82 New Zealand local authorities were scored for extent and quality of disclosure against the index. The results indicate that intellectual capital reporting by local authorities is varied. Manukau City Council scored the achieved the highest overall score (76%) out of the 82 reports analysed while Whakatane District Council scored the lowest with 33%. The most reported items were joint ventures/business collaborations and management processes. The least reported items were intellectual property and licensing agreements. The most reported category of intellectual capital was internal capital, followed by external capital. The least reported category was human capital. The findings indicate a number of areas of reporting that could be improved in order to meet with stakeholder disclosure expectations. In the internal capital category, intellectual property disclosures could be improved. In the external capital category disclosure concerning ratepayer demographics and licensing agreements could be improved. In the human capital category, disclosure of most items could be improved, in particular, entrepreneurial innovativeness and vocational qualifications. The study provided an insight into the current level and quality of intellectual capital disclosure by the NZ local government sector. The results indicated that local authorities are disclosing some aspects of intellectual capital in their annual report, however there is no consistent reporting framework, and many areas of IC disclosures are not meeting stakeholder expectations. More research is needed in the area of intellectual capital reporting in the public sector. This study provides a preliminary framework which can be used by local authorities to enhance intellectual capital disclosures in their annual reports.

<p>This BA thesis examines how the Swedish newspaper Aftonbladet writes about celebrities.Our questions were: How much does Aftonbladet write about celebrities? What kind ofcelebrities does Aftonbladet write about? In which context do celebrities appear inAftonbladet? We have also studied how these matters have changed since 1978.In our research we have used quantitative content analysis. We have analyzed a total of 956articles about celebrities from 1978, 1988, 1998 and 2008. We chose to analyze articles fromtwo synthetic weeks each year.We have used theories about celebrity culture, popularization and personalization and alsoabout public and private in our analyze.Our conclusions were that Aftonbladet has written a lot of articles about celebrities for a longtime, but the articles about celebrities in Aftonbladet have increased by 170 percent since1978.The number of articles that Aftonbladet has written dealing with the private life of celebritieshas not changed much at all since 1978. This was something that surprised us because weexpected that Aftonbladet would write more about the private life of celebrities in 2008 thanin 1978.</p>

The purpose of this study is to illuminate the presence and rhetorical effect of anecdotes in President Clinton's major health care address. It is the health care debate that shows most clearly how Clinton tries to direct a multi-level campaign that attempts to identify his interests (passage of the Health Security Act) with the interests of Congress and the American people. The analysis of his address and remarks during the week of his Joint Session of Congress appearance will demonstrate how Clinton uses anecdotes as a rhetorical tool to address different audiences, and will argue that this use of anecdotes functions to heighten emotional appeal while promoting identification with his audience. Clinton relies on the pathos of anecdotes to pass a health care bill, which will be analyzed according to Kenneth Burke's discussion of political rhetoric. This study adopts a Burkeian perspective on political rhetoric as a means for investigating the problems Clinton faced in confronting the complex and divisive issue of health care. / Graduation date: 1994

The overall purpose of this thesis is two-fold; to illuminate the meaning of living with ‘impurity’ in terms of malodorous exuding ulcers, and the meaning of caring for people with ‘impure’ bodies in institutions and in people’s homes. The thesis comprises four papers based on studies using qualitative methods. To illuminate nursing care as narrated by 27 retired care providers in northern Sweden, seven audio recorded group dialogues were performed (I). The transcribed group dialogues were analysed using a hermeneutic approach. The findings formulated as cleanliness, order and clear conscience point to purity. By cleaning patients and their surroundings repeatedly, by preserving order in various ways and by keeping a clear conscience, nurses committed to preserving purity. This study opened up for questions concerning the meaning of ‘impurity’ and‘purity’ in nursing today leading to papers II-IV. Learning about ‘purity’ is possible through studying ‘impurity’. Audio recorded narrative interviews were performed to illuminate the meaning of living with malodorous exuding ulcers (II) and the meaning of caring for people with malodorous exuding ulcers (III). A phenomenological-hermeneutic method was used to analyse the nine transcribed interviews with patients (II) and 10 transcribed interviews with nurses (III). The comprehensive understanding of living with malodorous exuding ulcers (II) was formulated as being trapped in a debilitating process that slowly strikes one down. There is a longing for wholeness and purity. When finding consolation, i.e., encountering genuineness and feeling loved, regarded and respected as fully human despite ulcers, patients feel purified. The comprehensive understanding of caring for people with malodorous exuding ulcers (III) was formulated as being exposed to, and overwhelmed by suffering that is invading. One runs the risk of experiencing desolation when one cannot make the ulcers and malodour disappear and fails to protect patients from additional suffering. To illuminate nurses’ reflections on obstacles and possibilities providing care as desired by people with malodorous ulcers (IV), six nurses from a previous study (III) were interviewed. An illustration with findings from paper II was shown and participants were asked to reflect on obstacles and possibilities providing the care desired by patients. The 12 audio recorded transcribed interviews were analysed using qualitative content analyses. The interpretations were presented as one theme ‘striving to do ‘good’ and be good’. The sub-themes related to the obstacles were ‘experiencing clinical competence constraints’, ‘experiencing organisational constraints’, ‘experiencing ineffective communication’, ‘fearing failure’ and ‘experiencing powerlessness’. The sub themes related to possibilities were ‘spreading knowledge on ulcer treatments’, ‘considering wholeness’ and ‘creating clear channels of communication’. The meaning of living with ‘impurity’ in terms of malodorous exuding ulcers, and the meaning of caring for people with ‘impure’ bodies in institutions and in patients’ homes is interpreted as striving for purity. Patients experience impurity when feeling dirty, losing hope, and not being respected and regarded as fully human. Nurses experience impurity when failing to shield patients’ vulnerability and their own defencelessness, and when facing obstacles preventing them from providing good care and being good nurses. Both patients and nurses may experience purity through consolation. For nurses, mediating consolation presupposes being consoled by being recognised for their challenging work, being respected and included in multiprofessional teams supported by the health care organisation and the leaders. Then patients can become consoled, and feel restored and fully human again despite their contaminated body.

BACKGROUND:The teenage years are the years when adolescents seek their identity, and part of this involves experimenting with tobacco. The use of tobacco as such, and norms among their friends, is more important to the adolescents than the norms of parents when it comes to using tobacco or not. The aim was to explore the significance of using snus for adolescents, and attitudes to snus, as well as the reasons why they began using snus and what maintained and facilitated the use of snus.METHODS:Adolescents who use snus were interviewed in focus groups. The material was analysed using content analysis.RESULTS:Four groups of boys and one group of girls were interviewed, a total of 27 students from the upper secondary vocational program. Three themes related to the students' opinions on and experiences of using snus were found: Circumstances pertaining to snus debut indicate what makes them start using snus. Upholding, which focuses on the problem of becoming addicted and development of identity, and approach, where the adolescents reflect on their snus habits in relation to those around them. A number of factors were described as relevant to behaviour and norm building for the development into becoming a snus user. Attitudes and actions from adults and friends as well as - for the boys - development of an identity as a man and a craftsman influenced behaviour.CONCLUSIONS:The results showed that development of identity was of major importance when adolescents start using snus. The adolescents were initially unable to interpret the early symptoms of abstinence problems, but subsequently became well aware of being addicted. Once they were stuck in addiction and in the creation of an image and identity, it was difficult to stop using snus. These factors are important when considering interventions of normative changes and tobacco prevention in schools as well as among parents.

In the years since the 9/11 attacks the incidence of terrorism has been on the rise. At the same time, news media coverage of major terrorist attacks has reached epic proportions, greatly expanding the number of individuals psychologically affected by terrorism. The goal of this dissertation is to better understand how individuals cope with terrorism experienced at a distance. Specifically, this investigation focuses on the impact of stress on integrative complexity (IC; a measure of cognitive processing; Suedfeld, Tetlock, & Streufert, 1992) during and shortly after a major terrorist event. Taken together, the findings from the three studies reported in this dissertation provide several insights into this process. Study 1 replicates and extends results from an earlier study of television newscasters reporting live on 9/11 (Jhangiani & Suedfeld, 2005), in the context of the 2005 London bombings and the medium of radio. In doing so, it provides the first empirical evidence outside of the research laboratory for the curvilinear relationship between stress and IC. Specifically, during the early stages of reports concerning the London bombings, a positive relationship is found between negative emotion and IC. However, once the nature and extent of the event become clearer, increases in negative emotion are related to decreases in IC (the disruptive stress hypothesis). Study 2 replicates this curvilinear relationship in the short-term reactions of two prominent political leaders to 9/11 and the 2005 London bombings. For one of these political leaders, the magnitude of his psychological reaction is moderated by the psychological distance between him and the victims of the attacks. Finally, Study 3 finds that two key personality variables, neuroticism and empathy, play important roles in determining the magnitude of the short-term psychological reactions to 9/11 of more than 250 students from Canada and the United States. This finding is particularly true for those students who were psychologically closer to the victims of the attacks. Implications, strengths and limitations of this research, and possible future directions are discussed.

This study looks at how media representations change regarding Somalis in Minneapolis, Minnesota, USA, under the course of a project called “I AM A STAR for Somalia”, launched in April 2011. A quantitative content analysis of print media is employed, concentrating on factors such as actors, subjects, patterns of quoting, involvement and article prominence. Various studies are used as a foundation, including Teun Van Dijk (1991), which introduce and explain theories such as Ideology and Racism, Agenda Setting, Minimal Effects and Integration. Ultimately, the analysis reveals a change in media portrayals correlating with the I AM A STAR project; Somalis are portrayed in roles and stories which normalise their representation in the year following the launch. In the second year, however, these positive effects are not as apparent.

This essay is an analysis of mythologies in the Swedish women´s magazine VeckoRevyn. The magazine’s own explicit purpose is to break down the unhealthy opinion of what beauty is in their industry today. By content and linguistic analysis the results of this study are interconnected to the beauty myth as it was established by Naomi Wolf in 1991. The goal is to pinpoint how VeckoRevyn’s question and answer columns construct relationships to their readers, and the mythologies that they maintain. The columns mostly focus on the readers’ physical appearance, and the beauty myth is clearly an inevitable influence. The main conclusion that can be drawn from this is that the beauty myth is hard-wired into our society’s subconscious. VeckoRevyn is working to prevent this, and even though they have not fully succeeded, they are a part of bringing the phenomenon to the surface of society.

La estructura de alto nivel del vídeo se puede obtener a partir de conocimiento sobre el dominio más una representación de los contenidos que proporcione información semántica. En este contexto, las representaciones de la semántica de nivel medio vienen dadas en términos de características de bajo nivel y de la información que expresan acerca de los contenidos del vídeo. Las representaciones de nivel medio permiten obtener de forma automática agrupamientos semánticamente significativos de los shots, que son posteriormente utilizados conjuntamente con conocimientos de alto nivel específicos del dominio para obtener la estructura del vídeo. En general, las representaciones de nivel medio también dependen del dominio. Los descriptores que forman parte de la representación están específicamente diseñados para una aplicación concreta, teniendo en cuenta los requisitos del dominio y el conocimiento que tenemos del mismo. En esta tesis se propone una representación de nivel medio de los contenidos videográficos que permite obtener agrupamientos de shots que son semánticamente significativos. Esta representación no depende del dominio, y sin embargo aporta la información necesaria para obtener la estructura de alto nivel del vídeo, gracias a la combinación de las contribuciones de diferentes características de bajo nivel de las imágenes a la semántica de nivel medio.La semántica de nivel medio se encuentra implícita en las características de bajo nivel, dado que un concepto semántico concreto genera una combinación específica de valores de las mismas. El problema consiste en "tender un puente sobre el vacío" entre las características de bajo nivel que se observan y sus correspondientes conceptos semánticos de nivel medio ocultos. Para establecer relaciones entre estos dos niveles, se utilizan técnicas de visión por computador y procesamiento de imágenes. Otras disciplinas como la cinematografía y la semiótica también proporcionan pistas importantes para determinar como se usan las características de bajo nivel para crear conceptos semánticos. Una descripción adecuada de las características de bajo nivel puede proporcionar una representación de sus correspondientes contenidos semánticos. Más en concreto, el color resumido en un histograma se utiliza para representar la apariencia de los objetos. Cuando el objeto es el fondo de la escena, su color aporta información sobre la localización. De la misma manera, en esta tesis se analiza la semántica que transmite una descripción del movimiento. Las características de movimiento resumidas en una matriz de coocurrencias temporales proporcionan información sobre las operaciones de la cámara y el tipo de toma (primer plano, etc.) en función de la distancia relativa entre la cámara y los objetos filmados.La principal contribución de esta tesis es una representación de los contenidos visuales del vídeo basada en el resumen del comportamiento dinámico de las características de bajo nivel como procesos temporales descritos por cadenas de Markov. Los estados de la cadena de Markov vienen dados por los valores observados de una característica de bajo nivel. A diferencia de las representaciones de los shots basadas en keyframes, el modelo de cadena de Markov considera información de todos los frames del shot en la misma representación. Las medidas de similitud naturales en un marco probabilístico, como la divergencia de Kullback-Leibler, pueden ser utilizadas para comparar cadenas de Markov y, por tanto, el contenido de los shots que representan. En la misma representación se pueden combinar múltiples características de las imágenes mediante el acoplamiento de sus correspondientes cadenas. Esta tesis presenta diferentes formas de acoplar cadenas de Markov, y en particular la llamada Cadenas Acopladas de Markov (Coupled Markov Chains, CMC). También se detalla un método para encontrar la estructura de acoplamiento óptima en términos de coste mínimo y mínima pérdida de información, ya que esta merma se relaciona directamente con la pérdida de precisión de la estructura acoplada para representar contenidos de vídeo. Durante el proceso de cálculo de las representaciones de los shots se detectan las fronteras entre éstos usando el mismo modelo y medidas de similitud.Cuando las características de color y movimiento se combinan, la representación en cadenas acopladas de Markov proporciona un descriptor semántico de nivel medio que contiene información implícita sobre objetos (sus identidades, tamaños y patrones de movimiento), movimiento de cámara, localización, tipo de toma, relaciones temporales entre los elementos que componen la escena y actividad global, entendida como la cantidad de acción. Conceptos semánticos más complejos emergen de la unión de estos descriptores de nivel medio, tales como "cabeza parlante", que surge de la combinación de un primer plano con el color de la piel de la cara. Añadiendo el componente de localización en el dominio de Noticiarios, las cabezas parlantes se pueden subclasificar en "presentadores" (localizados en estudio) y "corresponsales" (localizados en exteriores). Estas y otras categorías semánticamente significativas aparecen cuando los shots representados usando el modelo CMC se agrupan de forma no supervisada. Los conceptos mejor definidos se corresponden con grupos compactos, que pueden ser detectados usando una medida de densidad. Conocimiento de alto nivel sobre el dominio se puede definir mediante simples reglas basadas en estos conceptos, que establecen fronteras en la estructura semántica del vídeo. El modelado de contenidos de vídeo por cadenas acopladas de Markov unifica los primeros pasos del proceso de análisis semántico de vídeo y proporciona una representación de nivel medio semánticamente significativa sin necesidad de detectar previamente las fronteras entre shots. / The high-level structure of a video can be obtained once we have knowledge about the domain plus a representation of the contents that provides semantic information. In this context, intermediate-level semantic representations are defined in terms of low-level features and the information they convey about the contents of the video. Intermediate-level representations allow us to obtain semantically meaningful clusterings of shots, which are then used together with high-level domain-specific knowledge in order to obtain the structure of the video. Intermediate-level representations are usually domain-dependent as well. The descriptors involved in the representation are specifically tailored for the application, taking into account the requirements of the domain and the knowledge we have about it. This thesis proposes an intermediate-level representation of video contents that allows us to obtain semantically meaningful clusterings of shots. This representation does not depend on the domain, but still provides enough information to obtain the high-level structure of the video by combining the contributions of different low-level image features to the intermediate-level semantics.Intermediate-level semantics are implicitly supplied by low-level features, given that a specific semantic concept generates some particular combination of feature values. The problem is to bridge the gap between observed low-level features and their corresponding hidden intermediate-level semantic concepts. Computer vision and image processing techniques are used to establish relationships between them. Other disciplines such as filmmaking and semiotics also provide important clues to discover how low-level features are used to create semantic concepts. A proper descriptor of low-level features can provide a representation of their corresponding semantic contents. Particularly, color summarized as a histogram is used to represent the appearance of objects. When this object is the background, color provides information about location. In the same way, the semantics conveyed by a description of motion have been analyzed in this thesis. A summary of motion features as a temporal cooccurrence matrix provides information about camera operation and the type of shot in terms of relative distance of the camera to the subject matter.The main contribution of this thesis is a representation of visual contents in video based on summarizing the dynamic behavior of low-level features as temporal processes described by Markov chains (MC). The states of the MC are given by the values of an observed low-level feature. Unlike keyframe-based representations of shots, information from all the frames is considered in the MC modeling. Natural similarity measures such as likelihood ratios and Kullback-Leibler divergence are used to compare MC's, and thus the contents of the shots they are representing. In this framework, multiple image features can be combined in the same representation by coupling their corresponding MC's. Different ways of coupling MC's are presented, particularly the one called Coupled Markov Chains (CMC). A method to find the optimal coupling structure in terms of minimal cost and minimal loss of information is detailed in this dissertation. The loss of information is directly related to the loss of accuracy of the coupled structure to represent video contents. During the same process of computing shot representations, the boundaries between shots are detected using the same modeling of contents and similarity measures.When color and motion features are combined, the CMC representation provides an intermediate-level semantic descriptor that implicitly contains information about objects (their identities, sizes and motion patterns), camera operation, location, type of shot, temporal relationships between elements of the scene and global activity understood as the amount of action. More complex semantic concepts emerge from the combination of these intermediate-level descriptors, such as a "talking head" that combines a close-up with the skin color of a face. Adding the location component in the News domain, talking heads can be further classified into "anchors" (located in the studio) and "correspondents" (located outdoors). These and many other semantically meaningful categories are discovered when shots represented using the CMC model are clustered in an unsupervised way. Well-defined concepts are given by compact clusters, which can be determined by a measure of their density. High-level domain knowledge can then be defined by simple rules on these salient concepts, which will establish boundaries in the semantic structure of the video. The CMC modeling of video shots unifies the first steps of the video analysis process providing an intermediate-level semantically meaningful representation of contents without prior shot boundary detection.

Palliative care is founded on a holistic attitude, with the goal to alleviate suffering when a cure is no longer possible. Palliative care affirms life and regards dying as a normal process, providing possibilities of a quality time for the patient and family. Studies show that an increasing number of people choose to live the final phase of their life in their own home. A requirement for end of life care is an effective team work, where the nurse is responsible for more advanced care, and the caregiver’s provides the immediate care. The purpose of this study was to gain insight of caregiver’s experiences with patients in end of life care. An interview was conducted with seven caregivers, where the material is processed by a content analysis with qualitative approach. The results showed that the caregivers were engaged in meeting with dying patients and their families. Three themes emerged: to prioritize, to give and receive support, and to care with dignity. The following conclusions were found; Time and continuity is an essential constituent of the care for patients in palliative care. Caregivers should be given time for support and reflection. Skilled personnel with education and good knowledge of palliative care are needed in the care of palliative patients and their families.