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Operations research in controlled acquisition and weeding of library collectionsSinha, Bani Kumar, January 1970 (has links)
Thesis--University of Pennsylvania. / Photocopy of typescript. Ann Arbor, Mich. : University Microfilms, 1977.--21 cm. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (p.xi-xvii).
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The status of the selection and use of children's literature in K-6 rural Ohio public school classroomsBandré, Patricia Ellen, January 2005 (has links)
Thesis (Ph. D.)--Ohio State University, 2005. / Title from first page of PDF file. Document formatted into pages; contains xvii, 271 p.; also includes graphics (some col.). Includes bibliographical references (p. 262-271). Available online via OhioLINK's ETD Center
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Relation between Accounting Choices, Book Values and Stock PricesBuryla, Eliza January 2008 (has links)
<p>This study examines the relationship between stock prices and accounting figures, primarily the book value of equity and earnings, as well as the market perception of accounting choices implemented by</p><p>companies. Market event studies from late sixties have initiated numerous of researches, and the majority of contemporary results were consistent with strong belief in the market efficiency theory. The</p><p>book value of equity and earnings have been proved to have the highest explanatory power of future stock prices. Other accounting-related issues, like inventory methods or accounting for business combination, were proven to have reliable impact on the stock prices. Moreover, the cash flow implications triggered by the accounting change are not an indispensable condition to influence the stock price level. Although a great body of research has treated the relationship between accounting</p><p>choices and stock prices, a clear-cut mechanism is not well specified. The evidence is inconsistent, and the consequences of accounting change are difficult to measure. However, the accounting figures</p><p>included in financial statements remain the most important measure of the companies’ performance. Due to the economic and technical progress, which considerably modified the structure of companies</p><p>and the environment in which they operate, further studies are advisable in order to maintain the reliability of accounting figures on significant level.</p>
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Redovisning till Verkligt Värde : Dess effekter på skogsbolags marknadsvärdeKoskinen, Jimmy, Eklöw, Robin January 2015 (has links)
Den här studien ämnar förklara hur bedömningar av skogstillgångar till verkligt värde har påverkat värderelevansen mellan redovisningen och börsvärdet för svenska skogsbolag noterade på Stockholmsbörsen. Studien har ett positivistiskt perspektiv som utgångspunkt vilket innebär en föreställning om att det existerar en objektiv värld utanför forskarna själva. En deduktiv ansats tillämpas där teori insamlas i syfte att skapa förväntningar om hur verkligheten ser ut för att sedan samla empiri i syfte att jämföra med teorin. Studien präglas av en kvantitativ metod med kvantifiering av primärdata från årsredovisningar och sekundärdata från Avanza samt OMX Nordic. Studien visar att samtliga av de tre undersökta bolagens materiella anläggningstillgångar -med de biologiska tillgångarna inräknade- steg kraftigt under redovisningsåret 2005. Detta var samma år som IAS 41 trädde i kraft och redovisning till verkligt värde av skogstillgångar blev obligatoriskt för skogsbolag noterade på Stockholmsbörsen. Utifrån studiens resultat förefaller det att redovisning till verkligt värde höjer redovisningens värderelevans - även för bolag med stora innehav av växande skog. Ett förslag på framtida forskning kan vara en kvalitativt inriktad studie där både privata och institutionella investerares åsikter på området insamlas - förslagsvis genom intervjuer eller enkäter. En mer djupgående analys där ett flertal sätt att mäta värderelevans används och även jämförs sinsemellan, skulle mycket väl kunna utgöra ett intressant komplement till detta. En studie liknande denna utförd i andra länder med syfte att förklara hur IAS 41 påverkat värderelevansen för börsnoterade skogsbolag runt om i världen kan vara av intresse, utfall kan sedan jämföras med resultaten från denna studie. Denna studie har bidragit till en ökad insikt i hur bedömningar av skogstillgångar till verkligt värde påverkat värderelevansen mellan redovisningen och börsvärdet för svenska skogsbolag noterade på Stockholmsbörsen.
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Works of travel in a publishing empire : John Murray III and domestic markets for the far away, circa 1860-1892Peale, Anne Estelle January 2017 (has links)
This thesis draws upon the literatures of historical geography, book history, and archival theory to investigate the production of travel narratives by the London publisher John Murray during the second half of the nineteenth century. It traces the processes by which in-the-field experiences of explorers and travellers were translated into a textual and physical object: the published book. By interrogating the practicalities and technicalities of geographical publishing, particularly in relation to travellers’ paratexts, the thesis draws attention to the need for geographers to consider the literary commercialisation of geographical knowledge. The John Murray Archive provides an unusual opportunity to examine geographical publishing across 33 years, 138 titles, and 102 authors. Murray’s extensive correspondence and detailed financial records provide source material for the first comparative study of these books. The structure of the thesis follows Murray’s publication process, from accepting or rejecting manuscripts to textual editing, the shaping of paratexts, production of illustrations, and, ultimately, sales, translations, and further editions of later nineteenth-century books of travel. It places remarkable works of travel Murray published in the later nineteenth century — books by authors including David Livingstone, Paul Du Chaillu, Heinrich Schliemann, and Isabella Bird — in the context of the unexceptional. In conclusion, this thesis furthers academic understanding of a nationally important archival resource, demonstrating the value of a longitudinal survey which accounts for economic as well as epistemic influences upon geographical publishing.
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Does firm Life Cycle Explain the Relation Between Book-Tax Differences and Earnings Persistence?January 2012 (has links)
abstract: Existing literature consistently documents a relationship between book-tax differences and future financial performance. Specifically, large book-tax differences are associated with lower earnings persistence. I contend that one reason the tax information contained in financial statements is informative about future earnings is that the relationship between book income and taxable income captures information about a firm's life cycle stage. Using a life cycle measure from the literature, I use fundamental analysis to group firm-year observations into life cycle stages and document a link between book-tax differences and firm life cycle. I build on prior studies that find a relation between earnings persistence and book-tax differences, and earnings persistence and firm life cycle. I find that after controlling for firm life cycle stage, the association between large positive book-tax differences and lower earnings persistence does not hold. My results offer an economic theory based explanation for the relation between book-tax differences and earnings persistence as an alternative explanation to findings in prior research. / Dissertation/Thesis / Ph.D. Accountancy 2012
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E-book market adoption in SwedenBergqvist, Gabriel, Botero Aristizábal, Diego Fernando January 2018 (has links)
The purpose of this thesis is to contribute to the knowledge about why customers select e-books, paper books or audiobooks, and what differences exist for different customer groups. Considering that publishing is a really old business, well established hundreds of years before the internet, it is not surprising that disruptive new concepts as e-books, audiobooks and the internet require the companies to change their way of doing and looking upon business. Organisations need to alter their dominant logic in an appropriate way in order to be able to compete with newcomers that are not attached to an “old” dominant logic. Even though Swedish people are tech-savvy, the e-book market account for a very small proportion compared to the total book market. One important reason for the low proportion of e-books and digital audiobooks is that it is a relatively new market. It takes time for a new market to expand. Another reason is that many companies believe that profitability is too low. The fact that e-books and audiobooks have to pay 25 percent in VAT while the VAT on paper books is 6 percent doesn’t help. The impact of eBooks and audiobooks on the book market is related to the ease or difficulty of potential readers to utilise the available technical aids. This question has been analysed in the context of three partially overlapping theories about the individual's adoption of new technology. They are Technology Acceptance Model (TAM), the United Theory of Acceptance and Use of Technology (UTAUT) and Intrinsic and Extrinsic Motivation Theory. Furthermore, some theories for understanding of individuals' adoption of technical innovations in the book market are used. These are the Adoption-Diffusion Theory and the Innovation-Decision process. In order to gain increased knowledge about determining factors for readers' choice of eBook and paper book, a survey was conducted. Aspects such as demographics, reading habits, willingness to use eBook related services and interest in self-publishing a book were analysed. In our survey, we limit ourselves to an analysis of various individual factors that influence the individual's choice between e-books/audio books and paper books. The survey provides a lot of interesting findings. "Early adopters" in our survey are those who prefer the electronic option, but at the same time read many paper books. It is in this group we find the most frequent readers, not among the traditional paper book readers. Moreover, a low price of e-books relative to paper books makes it easier for readers to adopt e-books. We also found that the group of books who prefer paper books are de facto interested in e-books, but only if they are free or by subscribing to them. The technical conditions for expanding the market for e-books and audiobooks in Sweden are very good. The digital maturity and technical infrastructure are at the top of the world. Virtually all households have the technical equipment needed for digital books, especially among younger people. However, the market for e-books and audiobooks is quite new, which means that it is still very small compared to paper books. However, the rate of growth is high, especially in the form of subscription services.
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Paisagem : uma análise no ensino da geografiaPuntel, Geovane Aparecida January 2006 (has links)
Este trabalho consiste em um estudo da paisagem no ensino da Geografia que tem como eixo central investigar como está sendo abordada a construção desse conceito na 5ª série do Ensino Fundamental. Primeiramente, foi realizado um levantamento bibliográfico referente ao conceito de paisagem na Geografia. Também foi averiguado os métodos adotados pelos professores, o uso do livro didático, além do tratamento dado à paisagem nos 2 livros didáticos mais utilizados pelos professores. Para tanto, 11 professores de 9 escolas de Educação Básica da Rede Pública Estadual de Santa Cruz do Sul/RS foram entrevistados. Verificou-se que o conceito de paisagem é anterior à ciência geográfica, passando no decorrer dos tempos por diferentes métodos de aplicação. Em relação à sua construção na 5ª série do Ensino Fundamental, percebeu-se que ele, na maioria dos casos analisados, não está sendo trabalhado de forma significativa, já que os alunos pouco aprendem a fazer uso desse conceito na interpretação da realidade em que estão inseridos. Igualmente, constatou-se que está faltando domínio de conceitos básicos da ciência geográfica para o professor. Verificou-se isso através do entendimento que os professores têm do conceito paisagem, o que dificulta o trabalho desses conhecimentos básicos da Geografia. A carga horária intensa também é argumento para justificar a ausência de temas reflexivos e de situações de aprendizagem que vão além das quatro paredes da sala de aula. Ficou claro que o livro didático de Geografia é um recurso muito utilizado pelo professor, sem prévia e devida análise da proposta conceitual apresentada pelos autores. Essa análise não é realizada pelo professor porque ele próprio não possui clareza conceitual da Geografia e se limita a constantes reclamações e demonstrações de desinteresse em relação à qualidade dos recursos utilizados e às reflexões sobre o processo ensino/aprendizagem da Geografia. Por tudo isso, é preciso pensar em saídas, na busca de uma educação geográfica reflexiva e significativa. No entanto, isso depende muito do querer e da necessidade de cada educador. / This work is a study of the landscape in Geography teaching and has as main axis to investigate how the building of this concept is being approached in the fifth grade, Elementary School. First, a bibliographical survey concerning the concept of landscape in Geography, was performed. The methodology adopted by the teachers, the use of the pedagogical book was verified, as well as the landscape is seen and worked on the two pedagogical books most used by the teachers. Eleven teachers of nine Public Schools in Santa Cruz do Sul, RS were interviewed for this. It was verified that the concept of landscape is prior to the geographical science, being subject to different application methods. Concerning its construction in the fifth grade, it was noticed that, it is not, in most cases, being developed in a significant way, once students are not learning to use it when they are making interpretations of the reality. It was also seen that the teacher is lacking the understanding of this concept, what makes it difficult the work with basic concepts in Geography. Other point to justify the lack of thinking issues and of learning situations that go beyond the classroom walls, is the full working schedule. It is clear that the Geography pedagogical book is frequently used by the teacher, without a prior analysis of the conceptual plan introduced by the writers. This analysis is not performed by the teacher because he/she does not know the concepts of Geography very clearly and gets restricted to complaints and to demonstrations of indifference concerning the quality of the resorces and the reflections about the Geography learning/teaching process. Because of all this, it is necessary to think of unthreads searching for a significant and reflexive Geographical Education. However, this depends on the needs of each educator.
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Vztah mezi literárním dílem a jeho filmovou adaptací v představách žáků ZŠ / Relation between a Book and Its Movie Adaptation in Images of Students of Elementary SchoolDOBROVOLNÁ, Kristýna January 2017 (has links)
The current period caused the rapid development of technologies, which allows us to use the films (film adaptations of literary books), drama or music (soundtrack) for teaching easily. In my thesis I will deal with film adaptations of literary works and the specifics of film adaptations which are created for child viewer. I also focus on their didactic usage. I will determine with the help of questionnaries whether children consider themselves as readers, viewers or both in the practical part of my work, whether pupils are aware of the difference between the book and its adaptation and if there is a possibility to find some connection between their opinions and the relation to reading and spectatorship.
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Proměny školních knihoven gymnázií Cheb (1854-1942) a Pelhřimov (1871-1942) / Changes in the School Libraries of the Cheb (1854-1942) and Pelhřimov (1871-1942) Secondary SchoolsVETRÁKOVÁ, Pavlína January 2017 (has links)
This dissertation on "Changes in the School Libraries of the Cheb (1854-1942) and Pelhřimov (1871-1942) Secondary Schools" aims to present thematic analyses of the teacher and student libraries at these schools. The paper is divided into seven chapters. The first contains a critique of the sources and literature used. The second deals with the history of the Cheb Secondary School. The history of the Pelhřimov Secondary School presents the third chapter. The following section provides information on the development of school libraries and their inclusion in laws on education in the period 1848-1942. The fourth and fifth chapters then form the core of this paper, which include analyses of the teacher and student libraries at the Cheb and Pelhřimov Secondary Schools, not only from a thematic, chronological and language perspective, but also in terms of the acquisition and preservation of books. All the findings are then summarised in the conclusion.
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