M.Comm. / Intangible assets are increasingly becoming the critical determinant of value creation and future profitability of most businesses. There is a clear distinction between the accounting treatment of physical assets and are reported on the firm’s balance sheets, but intangible assets are by large written off in the income statement, along with regular expenses such as wages, rents and interest. This distorted treatment of intangibles in an accounting sense, has dire consequences for managers, investors and policymakers relying on financial information, thus giving an extremely limited view of a company’s potential for value creation and are virtually worthless as a basis for assessing the value of intangible assets as a whole. This paper is limited to the valuation of intellectual property and intangible assets not reflected on the balance sheet and is primarily aimed at researching, exploring and identifying various intangible asset valuation techniques used to make investment decisions; the advantages and disadvantages of each valuation method so identified; identifying which one or more of the valuation methods identified is the most appropriate measure to valuate intangible assets; identifying the accuracy of the most appropriate valuation method selected as compared with the other methods. The problems posed by intangible assets appear to be based on two levels. The first is the difficulty to identify, collect and analyse data regarding intangible assets. The second overlapping level is the lack of external financial reporting on intangibles. The problem herein manifests itself in the lack of recognition of the current accounting principles, thus resulting in intangible assets not being systematically reported in financial statements leading to a lopsided view of the assets employed by a company to generate revenues.

The purpose of this study was to explore college students' intellectual development through their service-learning experience. This study also took into consideration the characteristics of student groups and the way in which they transformed intellectually through their service-learning experience. To examine these questions, twelve upper-division college students who had completed a service-learning course were interviewed, in order to capture the dynamics of their service-learning experiences, their perceptions of their intellectual development, and their values and priorities as college students in detail. From the interviews, five major themes related to college students' intellectual development emerged. Three of the themes focused on the interpersonal capacities and complexities of intellectual development, and two were related to the complexity and challenges of unstructured problems related to service-learning and college students' intellectual growth. In addition, by analyzing the themes and the characteristics of student groups together, I coined new terms to capture the intellectual transformation of modern-day college students who participate in service-learning. The findings of this study will add to the understanding of college students' intellectual development through service-learning, as well as how students transformed through the experience, and provide opportunities for future research to investigate specific groups of college students in this and other collegiate settings.

Thesis advisor: Randy Sachs / Thesis advisor: Richard Lennan / Thesis (STL) — Boston College, 2012. / Submitted to: Boston College. School of Theology and Ministry. / Discipline: Sacred Theology.

Education is a key component of empowerment and has a significant impact on the economic and social development in any country. People who have intellectual disabilities are usually marginalized because they are considered limited in their abilities to contribute to the enhancement of the social and economic development in a country. The purpose of the research study was explore the perceptions of teachers and primary care-givers regarding strategies for empowering children with intellectual disabilities. The research design was qualitative in nature and a phenomenological methodology was adopted. Purposive sampling was used to recruit research participants from two primary schools for children with special needs in Katlehong on the East Rand. The sample size was twenty research participants; ten teachers and ten primary care-givers. The data gathered was analysed using Thematic Content Analysis. Results indicated that both teachers and primary care-givers are experiencing challenges empowering these children. Teachers require support, equipment and training to develop skills needed to address the educational needs. Primary care-givers need to be educated regarding how to support the educational programmes presented to their children, and encouraged to become personally involved in the educational lives of their children. The conclusion reached is that teachers’ efforts to empower children with intellectual disabilities are being obstructed due to many factors. Their voices need to be heard by the Department of Education on what strategies they perceive as being effective to empower children with intellectual disabilities. The primary care-givers need to gain a better understanding of concept ‘intellectual disability’ so that they can stimulate and support efforts made by the school to empower them.

Different researchers commit themselves to differing hypotheses when addressing the relationship between attitudes to unauthorised copying of software and the level of moral development. Some concentrate on moral intensity, others on moral judgement and still others on ethical decision-making. Some researchers assert that no one single hypothesis is correct but that certain hypotheses will be true under certain conditions. The idea that there is no single correct hypothesis has paved the way for the consideration of moderator variables of the attitudes to unauthorised copying of software and the level of moral development relationship. One variable in particular, that is, the Knowledge of Intellectual Property laws, has not yet been empirically examined in terms of its capacity as a moderator for this relationship. This exploratory, non-experimental, cross-sectional design explores the relationship between attitudes to unauthorised copying of software and the level of moral development as well as the effect of Knowledge of Intellectual Property laws on this relationship. A questionnaire was distributed to three medium-sized organisations in the Johannesburg area. The questionnaire consisted of a biographical blank and three different scales. The biographical blank was used as a means of examining the computer background of the respondents whilst the scales measured respondent attitudes to unauthorised copying of software, levels of moral development and respondent knowledge of Intellectual Property laws. The researcher received responses from 150 respondents from across the three organisations. It was with these 150 responses that two types of analyses were conducted. The initial analysis was a Pearson’s Product-Moment Correlation which was used to determine the nature of the relationship between attitudes to unauthorised copying of software and level of moral development. The second analysis was a moderated multiple regression which was used to determine the moderator impact of Knowledge of Intellectual Property laws on the relationship between the independent and dependent variables. The results of the correlation indicated that there is a significant positive relationship between the respondents’ attitudes to unauthorised copying of software and the level of moral development. Additionally, there are significant relationships between each measured level of moral development with the respondents’ attitudes. The moderated multiple linear regression revealed that Knowledge of Intellectual Property laws does not have a moderating effect on the relationship between attitudes to unauthorised copying of software. A discussion of these findings is included together with limitations and practical implications of the study as well as recommendations for future research.

In this thesis I propose that the literature on ambidexterity does not fully explore the detailed practices by which organisations and managers may achieve both exploitation and exploration. A systematic review identifies that studies have focused principally at the organisation-level, and there is a lack of both empirical and theoretical work at the micro-level of analysis highlighting how ambidexterity may be achieved in practical, complex, working structures. The research addresses these micro-mechanisms in the context of the management of projects, a suitable area in that it can be considered as using defined processes together with the flexibility to overcome particular issues that arise. The contribution of the thesis is that it presents an insight into the management of ambidexterity in such an environment, and identifies how multiple knowledge resources are utilised, together with the underlying managerial practices. The level of analysis is the project (specifically, IT-services projects in a major multinational organisation), using the manager as the unit of analysis. The research question is ‘How is ambidexterity achieved at the level of the project?’ This is an opportunity to explore a practical as well as a theoretical gap, in an increasingly important area of business operations. The first stage of the research examines the managerial role in terms of intellectual capital, using a variety of projects. This shows that the sub-components of IC (human, social and organisational/project capital) can each be understood as having co-existing, orthogonal, exploitative and exploratory elements, an important extension of existing theory. The forms of intellectual capital are interwoven not only with each other, but also with the processes of exploitation and exploration, and to conceive of them as separate is an insufficient theorisation. The findings from the qualitative approach are used to investigate the duality of these concepts and bring greater clarity to our understanding of their operationalisation. .This is followed by eight case studies, each using between three and five managerial respondents, together with project data, used to develop a more fine-grained understanding of ambidexterity in a wide range of industrial settings. This shows different managerial configurations (including ‘distributed’ and ‘point’ ambidexterity – an addition to current theory), together with five key managerial practices to enable project-level ambidexterity, identified in the context of project complexity, critical events and constraints.

O conhecimento é responsável, em grande parte, pelo desenvolvimento das pessoas que, reunidas em forma de sociedade, procuram o seu constante aprimoramento e evolução. Considera-se que a sociedade vive atualmente na denominada Era do Conhecimento e que uma das maiores aplicações do conhecimento é a sua utilização na forma de Capital Intelectual, um conjunto de Ativos Intangíveis à disposição das empresas e entidades. Os bancos constituem uma parte fundamental da economia e são considerados entre os principais agentes prestadores de serviços da sociedade moderna e, dessa forma, infere-se que fazem uso intensivo do Capital Intelectual. O presente estudo de natureza exploratória objetivou verificar, por meio de uma pesquisa qualitativa, como os bancos evidenciam o Capital Intelectual em suas demonstrações contábeis, relatórios de administração e demais relatórios financeiros. Para isso, escolheram-se os bancos que cotizam na Bolsa de Valores de São Paulo e também os que cotizam na Bolsa Espanhola, a Bolsa de Madri. Conclui-se, por meio dos resultados obtidos, que os bancos atuantes no Brasil e na Espanha divulgam o Capital Intelectual principalmente nos relatórios de administração. Outra conclusão encontrada determinada pelo estudo é que a divisão Capital Estrutural foi a classificação que mais obteve ocorrências e, além disso, não há uma legislação ou orientação dos órgãos normatizadores de como devem ser evidenciados os itens pertencentes ao Capital Intelectual nas demonstrações. Todavia, não se pode afirmar, mediante a análise qualitativa, que os bancos na Espanha divulguem mais informações que os bancos no Brasil como poderia ser a expectativa de alguns. Por último, constata-se que houve um significativo aumento de informações divulgadas ao longo do tempo. / Knowledge is mostly responsible for development people, gathered together in Society, seek their constant improvement and welfare. It became usual to label the present times as the \"Era of Knowledge\" and one of the largest applications of knowledge is the Intellectual Capital, a set of intangible assets available to business entities. Banking organizations constitute a key part of the economic environment and are considered one of the main service suppliers of modern society, with intensive use of Intellectual Capital. This research aims to verify through a qualitative search how banks disclose Intellectual Capital in their financial statements, managerial and other reports. The entities object of this research were selected banking companies listed at São Paulo Stock Exchange and at the Madrid Stock Exchange. The results of this research permit to conclud that for the banks selected in this sample the disclosure of issues relating to intellectual capital were mainly found in Board of Directors\' reports rather in any part of the financial statements or notes. The research also indicated that through this sort of qualitative analysis does not permit to conclude that Intellectual Capital disclosures in Spain woud contain more information than in Brazil, as it was thought at the beginning of this work. Furthermore, the Structural Capital\'s division was the classification mostly found. Lastly, although it has been noticed a significant increase of information disseminated over the years, there still is no guidance or requirements clear enough, developed by pertinent agencies or standard-setters, about the way Intellectual Capital items should be disclosed in the reports.

盧永雄. / 影印本 / 論文(哲學碩士) -- 香港中文大學, 1988. / 參考文獻: leaves 184-193. / Lu yongxiong. / 鳴謝 / 縮略詞表 / 論文撮要 / Chapter 第一章 --- 緒論 / Chapter (一) --- 開放中的思想領域 --- p.1 / Chapter 甲、 --- 活躍的思想領域 --- p.1 / Chapter 乙、 --- 緩慢發展的官方理論 --- p.3 / Chapter 丙、 --- 放鬆與緊縮 --- p.4 / Chapter 丁、 --- 人道主義論爭的個案 --- p.8 / Chapter (二) --- 研究者的焦點 --- p.10 / Chapter (三) --- 硏究方法 --- p.12 / Chapter 第二章 --- 文獻調查 --- p.15 / Chapter (一) --- 二元化鬥爭模式 --- p.15 / Chapter 甲、 --- 改革者對抗保守者的角度 --- p.16 / Chapter 乙、 --- 「二元化鬥爭」論的問題 --- p.17 / Chapter 丙、 --- 「二元化鬥爭」與學習 --- p.20 / Chapter (二) --- 學習模式 --- p.21 / Chapter 甲、 --- 社會心理性質的學習 --- p.22 / Chapter 乙、 --- 傳統政策硏究的問題 --- p.24 / Chapter 丙、 --- 系統的學習 --- p.25 / Chapter (三) --- 小結 --- p.29 / Chapter 第三章 --- 中華人民共和國的意識型態系統──一個槪念架構 --- p.30 / Chapter (一) --- 意識型態系統的基本構成 --- p.30 / Chapter 甲、 --- 黨高層「代」距分明 --- p.32 / Chapter 乙、 --- 黨中下層的殊異反應 --- p.39 / Chapter 丙、 --- 政治權威下的知識份子 --- p.41 / Chapter 丁、 --- 主動打來的「擦線球」 --- p.46 / Chapter (二) --- 意識型態系統的學習和變化 --- p.48 / Chapter 甲、 --- 學習開放的意識型態系統 --- p.50 / Chapter 乙、 --- 學習的局限──週期性的緊縮 --- p.58 / Chapter (三) --- 小結 --- p.62 / Chapter 第四章 --- 人道主義的論爭與淸除精神汚染´ؤ´ؤ事實的描述 --- p.63 / Chapter (一) --- 論爭的背景 --- p.63 / Chapter 甲、 --- 修正主義理論 --- p.64 / Chapter 乙、 --- 受歡迎的理論 --- p.65 / Chapter (二) --- 爭鳴的時期 --- p.66 / Chapter 甲、 --- 理論的浮現 --- p.67 / Chapter 乙、 --- 討論的冷卻 --- p.69 / Chapter 丙、 --- 壓抑的出現 --- p.70 / Chapter (三) --- 緊縮的時期 --- p.73 / Chapter 甲、 --- 正式的開端 --- p.75 / Chapter 乙、 --- 界定打擊面 --- p.76 / Chapter 丙、 --- 要求自我批評 --- p.77 / Chapter 丁、 --- 限制打擊面 --- p.79 / Chapter 戊、 --- 定出官方結論 --- p.81 / Chapter (四) --- 小結 --- p.82 / Chapter 第五章 --- 人道主義的浪潮 --- p.84 / Chapter (一) --- 從發言人到批判者 --- p.85 / Chapter 甲、 --- 官方的旗手 --- p.86 / Chapter 乙、 --- 踏上批評之路 --- p.90 / Chapter 丙、 --- 靑年的批判者 --- p.98 / Chapter (二) --- 文革´ؤ´ؤ學習的鎖龥 --- p.100 / Chapter 甲、 --- 刺激與再生 --- p.101 / Chapter 乙、 --- 人的哲學取代鬥爭哲學 --- p.104 / Chapter (三) --- 小結 --- p.107 / Chapter 第六章 --- 淸除精神汚染 --- p.108 / Chapter (一) --- 淸汚的決策 --- p.109 / Chapter 甲、 --- 決策者 --- p.109 / Chapter 乙、 --- 決策過程 --- p.116 / Chapter 丙、 --- 政治糾紛與派系問題 --- p.121 / Chapter (二) --- 過熱和過冷的反應 --- p.124 / Chapter 甲、 --- 惡性的澎漲 --- p.124 / Chapter 乙、 --- 冷漠的囘響 --- p.128 / Chapter (三) --- 矛盾的學習經驗 --- p.133 / Chapter 甲、 --- 黨對文革的學習 --- p.134 / Chapter 乙、 --- 兩代領導人的差異 --- p.137 / Chapter (四) --- 小結 --- p.139 / Chapter 第七章 --- 結論 --- p.141 / Chapter (一) --- 從淸汚事件看黨和知識份子的關係 --- p.141 / Chapter 甲、 --- 自發的人道主義思潮 --- p.141 / Chapter 乙、 --- 武斷的緊縮決定 --- p.144 / Chapter 丙、 --- 黨和知識份子的關係 --- p.147 / Chapter (二) --- 理論探討 --- p.149 / Chapter 甲、 --- 二元化鬥爭模式的盲點 --- p.149 / Chapter 乙、 --- 學習模式的解釋能力 --- p.150 / Chapter (三) --- 進一步研究的方向 --- p.152 / 註解 --- p.154 / 主要參考書目 --- p.184 / 主要參考報章雜誌 --- p.193

Wong King Chi, Kenneth. / Thesis (M.Phil.)--Chinese University of Hong Kong, 1998. / Includes bibliographical references (leaves 197-206). / Abstract also in Chinese. / Chapter 1.0 --- Introduction --- p.1 / Chapter 1.1 --- Issue and Scope --- p.1 / Chapter 1.2 --- Modern Studies of Gardens in Yangzhou: 'A Mixed Tradition of North and South' and 'The Qianlong Style' --- p.2 / Chapter 1.3 --- An Alternative Reading --- p.4 / Chapter 2.0 --- Scholar Garden: A Convention or Invention? --- p.7 / Chapter 2.1 --- Wenren yuan 文人園:A Problematic Term --- p.7 / Chapter 2.1.1 --- Garden and Eremitism: Taohua Yuan 桃花源 and Wangchuan Bieye 輞川別業 --- p.11 / Chapter 2.2 --- Discourses on Garden: The Authority of Yuan Ye 園冶 --- p.14 / Chapter 2.3 --- A Material Culture / Chapter 2.3.1 --- Xianqing Ouji 閑情偶寄 and the Popularization of Gardens in Late Ming --- p.18 / Chapter 2.3.2 --- Recent Studies on the Material Aspect of Ming Gardens --- p.22 / Chapter 3.0 --- Yangzhou in the Oing dynasty: Social and Intellectual Climate --- p.28 / Chapter 3.1 --- A City of Fame and Prosperity --- p.28 / Chapter 3.2 --- The Culture of Salt Merchants --- p.30 / Chapter 3.2.1 --- Extravagance --- p.32 / Chapter 3.2.2 --- Gardens Mania --- p.33 / Chapter 3.2.3 --- Patronage to Artists and Scholars --- p.34 / Chapter 3.3 --- The Response of the Literati --- p.37 / Chapter 3.3.1 --- Elegance and Vulgarity --- p.38 / Chapter 4.0 --- Yangzhou Gardens in the Time of Kangxi (1662-1722) and Qianlong (1736-1795) --- p.40 / Chapter 4.1 --- Famous Yangzhou Gardens --- p.40 / Chapter 4.1.1 --- Gardens of the Zheng's Brothers: Ying Yuan 影園 and Xiu Yuan 休園 --- p.41 / Chapter 4.2 --- The Grand Project: Shou Xihu Gardens 痩西湖 --- p.44 / Chapter 4.2.1 --- Qianlong's Southern Tour --- p.45 / Chapter 4.2.2 --- Shou Xihu Gardens in Yangzhou Huafanglu 揚州畫舫錄 --- p.46 / Chapter 4.3 --- The New City's Gardens --- p.48 / Chapter 5.0 --- Ge Yuan --- p.50 / Chapter 5.1 --- Historical Background --- p.50 / Chapter 5.1.1 --- Record of the Garden: Ge Yuan ji 個園記 --- p.51 / Chapter 5.2 --- The Planning --- p.53 / Chapter 5.2.1 --- Garden Layout --- p.54 / Chapter 5.2.2 --- Touring Paths --- p.56 / Chapter 5.3 --- Rockeries of the Seasons: A Query --- p.58 / Chapter 6.0 --- Jixiao Shanzhuang --- p.63 / Chapter 6.1 --- Historical Background --- p.63 / Chapter 6.1.1 --- Jixiao and Tao Qian --- p.64 / Chapter 6.2 --- The Plan --- p.65 / Chapter 6.2.1 --- Touring Paths --- p.67 / Chapter 6.3 --- Theater in the Garden --- p.68 / Chapter 7.0 --- Spatial Reading One: A Scholar's Hut Amongst Immortal's Mountain --- p.70 / Chapter 7.1 --- Rockery and Garden Building --- p.70 / Chapter 7.2 --- The Influence of Shitao 石濤 --- p.72 / Chapter 7.3 --- Wandering and Dwelling --- p.74 / Chapter 7.3.1 --- Keyou keju 可游可居 in Landscape Paintings --- p.74 / Chapter 7.3.2 --- Prospect and Refuge --- p.77 / Chapter 7.3.3 --- yuan 遠 and shen: 深 Reading of Space and Place in Garden --- p.78 / Chapter 8.0 --- Spatial Reading Two: Shuttling between Mundane and Transcendent Worlds --- p.82 / Chapter 8.1 --- The Western and Eastern Portions --- p.82 / Chapter 8.1.1 --- The Influence of Yuan Jiang's Painting of Dong Yuan 東園 --- p.85 / Chapter 8.1.2 --- The Lands of Immortals --- p.87 / Chapter 8.1.3 --- Inversion --- p.91 / Chapter 8.1.4 --- Smallness and Largeness --- p.93 / Chapter 8.1.5 --- Jiejing 借景 --- p.95 / Chapter 8.2 --- Symbols of Continuity --- p.98 / Chapter 8.2.1 --- Entrance Sequence --- p.98 / Chapter 8.2.2 --- A Bridge Across Two Realms --- p.98 / Chapter 8.2.3 --- "Pavilion, ting 亭" --- p.100 / Chapter 8.2.4 --- Boat-like Hall --- p.100 / Chapter 8.2.5 --- Twin-corridor --- p.103 / Chapter 8.2.6 --- Walls and Windows: Cave Openings --- p.103 / Chapter 8.3 --- Shuttling --- p.106 / Chapter 9.0 --- Spatial Reading Three: A Pursuit of Elegance --- p.108 / Chapter 9.1 --- Bamboo: A Symbol of Gentleman --- p.108 / Chapter 9.1.1 --- The Influence of Zheng Xie 鄭燮:Bamboo and qinggao 清高，Loftiness --- p.109 / Chapter 9.1.2 --- The Invention of Taste: From ziran 自然 to ya 雅 --- p.111 / Chapter 9.2 --- Gardens of the Ma's Brothers: Xingan 行庵 and Xiaolinglong Shanguan小玲瓏山館 --- p.115 / Chapter 9.2.1 --- "The Metaphor of kanshan 看山,Seeing Mountain" --- p.118 / Chapter 10.0 --- Concluding Remarks --- p.121 / Illustrations --- p.123 / Bibliography --- p.197

People with intellectual disabilities are increasingly being diagnosed with cancer due, in part, to increases in life expectancy for this population. Despite the growing number of people with cancer and intellectual disabilities, the cancer-related experiences of people with intellectual disabilities are under-researched. Person-centred approaches to research are needed to better understand the needs and psychosocial outcomes of people with cancer and intellectual disabilities. This thesis aims to better understand the cancer-related experiences of people with intellectual disabilities, and the impact on the people who support them. The thesis comprises four related studies: (1) a systematic review of psychosocial experiences of cancer in people with intellectual disabilities; (2) a qualitative study of cancer experiences in people with intellectual disabilities using thematic analysis informed by grounded theory; (3) a survey of UK oncology nurses' attitudes and care perceptions towards people with intellectual disabilities; and (4) a feasibility study of an intervention to improve healthcare professionals' perceptions of communicating with people with cancer and intellectual disabilities. Five themes emerged from the ten papers included in the systematic review: delayed diagnosis; information, communication, and understanding; negative psychological consequences; negative physical consequences; and social support. Six of the ten papers included data from the same ethnographic study of 13 people, highlighting a paucity of empirical research regarding the psychosocial cancer experiences of people with intellectual disabilities. The qualitative study indicated that people with intellectual disabilities were often excluded from conversations about their diagnosis, treatment, and ongoing care, and expressed confusion and anxiety about their cancer. Attempts to protect them from distress inhibited communication, but where additional support was offered, participants engaged more meaningfully in their experience and this should, therefore, be encouraged. In the qualitative study, oncology nurses were reported to be important figures in the care of patients with intellectual disabilities. The survey of oncology nurses highlighted that caring for cancer patients with intellectual disabilities may intensify their already difficult role; however, previous experience may ameliorate negative consequences. This sample identified their need for training about communicating with people with intellectual disabilities. The first three studies informed the development of a novel, brief, online, video-based intervention for healthcare professionals working with people with intellectual disabilities and cancer. The feasibility trial of this intervention indicated that there were problems with recruitment, high attrition, and intervention adherence. These problems were, most likely due to participants finding the content and delivery method to be unacceptable. It is clear that the intervention is not feasible in its current format, and that further theoretical and modelling work is needed before the intervention is feasibility tested again ahead of a definitive trial. This body of work has demonstrated that people with intellectual disabilities and cancer face multiple barriers to accessing cancer care, including informative and understandable communication with healthcare professionals. With appropriate support, psychological and physical outcomes can be improved for people with intellectual disabilities and cancer, but caring for people with cancer and intellectual disabilities can be challenging for paid and informal carers, and oncology staff. Difficulties with communication are bi-directional, and improving communication might be an appropriate first step to improving cancer experiences for this population, but developing effective interventions presents numerous feasibility challenges.