The main purpose of the present dissertation was to dismember and reconstruct some aspects of the complex relationship between literacy development and self-concept. Two main principles were included in the general design of the longitudinal investigation. The first principle involved an increasing level of specificity in three steps where the starting point was an overall picture of 700 pupils' reading acquisition and self-concept. The second step was a more detailed analysis with the focus upon 80 pupils. The third step finally entailed intense case-oriented analyses of a few students. The second principle required both a description of the situation for pupils in general and a mapping of pupils with learning disabilities. A multiple-method strategy as a set of converging operations was used to capture the underlying structures in the large bulk of data from 9 years. The results indicated a weak but significant relationship between reading acquistion and self-concept with classroom achievement standard as a moderating factor. LISREL-analyses supported those hypotheses suggesting a reciprocal causality between self-concept and reading acquisition. The influence from performance to the self-concept of ability was shown to be much stronger than the influence from the self-concept of ability to performance. Furthermore, the best fitting models indicated that the influence from self-concept of ability is probably stronger on reading comprehension than on reading and spelling in general. The hypothesis of strategic behavior as a mediating factor between selt-concept and later reading and spelling performance was partially confirmed. Comparisons between two groups of pupils with approximately the same cognitive level, one with underachievement in reading and/or spelling and the other group without such problems, revealed that the former group had significant lower self-concept in grades 1-6. As a group these underachievers did not catch up in reading and spelling during the whole school-period. Attention and strategic behavior seemed to be critical factors distinguishing learning disabled pupils from normal achieving ones and unsuccessful underachievers from successfuI " underachievers ". In comparison with normal achieving pupils and with pupils who managed to overcome their early reading problems, pupils with persisting problems were shown to have a lower self-concept and more negative memories from school. At the end of the school-period, they had lower aspirations and expectations for the future and were less inclined to consider school subjects as important and also less inclined to use their reading ability to read books. Thus, self-concept, reading acquisition, aspiration and strategic behavior are connected, and this dissertation is an attempt to reveal the pattern of these relations. / digitalisering@umu

Since the financial markets keep developing, the way of off-balance-sheet financing weeds through the old to bring forth the new, Accounting information frequently cannot promptly and faithfully responds the real finance condition of a company. Those activities, such as operating leases, sale of receivables with the right of recourse, asset-backed securitization (ABS), joint ventures and investment in affiliates, finance subsidiaries, take-or-pay contracts, throughput arrangements, hedging activities, pensions and other employee benefits, have insufficient expression in financial reports that may let investors neglect the influence on the company behind these activities. This research namely wants to discuss how off-balance-sheet financing activities influence the value of the stockholder equity. Because the types of off-balance-sheet financing activities are many, and the correlative information obtains not easily, this research only chooses available information ¡§off-balance-sheet pensions financing¡¨ as the proxy variable of off-balance-sheet financing. It is found that, the equity book value and abnormal earnings as Ohlson (1995) says, have significant positive influence on stock price. It is also found that preceding-period off-balance-sheet pensions financing can be used to forecast current stock price, this may attribute to that investors only can obtain the preceding -period off-balance-sheet pensions financing, but unable to obtain current pensions information. Among the related theories that affect the funding policy, the findings suggest that: (1) Financial slack theory is tenable. (2) The debt covenant effect theory has not obtained the uniform conclusion. (3) Tax effect theory isn¡¦t supported.

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Despite the fact that there has been an official waste recycling and composting system in Taiwanese, the system still works improperly and inefficiently in our society due to problems such as culture, political complexity, etc. We plan to examine the antecedents of the behavior of household recycling in the context of an integrated behavior model. This model incorporates our previous depth interview and a wide variety of important factors from previous research on environmental behavior into a single theoretical framework provided by the Theory of Planned Behavior. The competitive model is planned to be tested using data from a sample of near 2000 individual respondents, each of whom will complete a survey. We will draw public policy implications and focus on a more open and more effective process for operating waste management systems based on the results.

As the economics prospers and large scale of enterprise, the concerned government authorities, enterprise and the public investors need quality accounting information to make decisions. CPA firms play a vital role in the providing of most accounting information. And the auditor of CPA firms is a key factor to affect the quality of auditing. Some studies have found that high job satisfaction will strengthen organizational commitment and lower the intention to quit. And the auditors will have better job performance. Therefore, it is important for the CPA firms to promote the auditors¡¦ job satisfaction. In this study, leadership style is used as independent variable, perception of job characteristics as an intermediary variable, and job satisfaction as a dependent variable. Besides, this study uses one way anova, regression analysis and lisrel to testify the hypothesizes based on data collected from 122 auditors from five big CPA firms. The result are as follows¡G 1.Overall, some supportive results of this study illustrate the significant difference in perception of job characteristics and job satisfaction among diverse personal characteristics. 2.Leadership styles have made significant difference in perception of job characteristic and job satisfaction. Of the four leadership styles, auditors under high-consideration and high-initiating perceive greater extent of perception of job characteristics and job satisfaction than those who under ant other leadership styles. 3.The perception of job characteristics has direct positive impact on auditors¡¦ job satisfaction. Especially the intrinsic satisfaction is influenced deeply by the perception of job autonomy and variety. 4.Leadership styles through the intermediary perception of job characteristics have indirect positive impacts on auditors¡¦ job satisfaction. According to the result above, this study suggests that the supervisor of accounting firms should put equal emphasis on consideration and initiating behaviors to enhance the auditors¡¦ perception of job characteristics. Therefore, the auditors will have more job satisfaction and better job performance.

本研究引用McAlexander, Schouten, and Koenig (2002)的品牌社群關係模式為基礎，希望以社群成員的角度對國內目前品牌社群的狀況做進一步的探討，研究利用問卷調查方式衡量社群認同、社群信任、社群承諾、道德責任等品牌社群關係及公司關係品質，並探討前述構念間的交互關係及其對產品知識與品牌忠誠的影響。 研究以中華三菱SAVRIN汽車品牌社群為研究對象，針對「中華三菱SAVRIN家族」及「K族」家長進行深度訪談後對二個品牌社群成員發放研究問卷，抽樣方式為便利抽樣，共計回收234份有效問卷，所有樣本以線性結構模式進行分析(LISREL)後，獲得下列結論： 1.品牌社群關係 品牌社群關係建立有其順序性，必須先從社群認同開始，再擴展至社群信任與社群承諾，當社群信任與社群承諾到達一定水準後，社群成員才會發展出超越角色的行為，產生高度的社群道德責任。 2.道德責任 道德責任直接對產品知識與品牌忠誠產生影響，因此對於在品牌社群中需要尋求品牌產品使用相關協助的成員或想要促進品牌忠誠度的行銷人員來說，道德責任所扮演的角色是不可忽視的。 3.品牌社群與關係品質、品牌忠誠 即使面對相同的品牌、品牌商及產品，品牌社群關係不一定對關係品質及品牌忠誠有正面的影響，品牌社群對關係品質或品牌忠誠的影響可能會受到如社群規模、社群領導人、品牌商贊助等特定因素的影響。 關鍵字：品牌社群、道德責任、LISREL

Universiẗat, Diss.--St. Gallen, 2007. / Zsfassung in engl. Sprache.

Thesis (doctoral)--Rijksuniversiteit Groningen, 1983. / Summary in Dutch. Includes bibliographical references (p. 208-233) and index.

Mainz, Universiẗat, Diss. : 1995.

The World Health Organization and the leading hospice organizations have emphasized the inclusion of family caregivers of hospice patients with cancer into end-of-life care, as these two dyad members may spiritually and emotionally influence each other. Given that depression and spiritual needs, which are prominent in these pairs, may impair quality of life (QOL) of hospice dyads, examining mutuality within dyads is imperative to develop a more accurate model that includes family caregivers. Therefore, the purpose of the study was to elucidate the importance of mutual effects within hospice dyads by examining the contribution of depression and unmet spiritual needs on their personal and their counterparts’ QOL. Structural equation modeling was used to integrate the feature of actor and partner effects in the Actor-Partner Interdependence Model. After eliminating outliers, the final sample was comprised of 660 hospice dyads in which the majority of hospice patients were white (97%) and male (56.6%) with a mean age of 73 years. Most of the family caregivers were white (95.9%) and female (73.5%) with a mean age of 65 years. On average, hospice patients reported a depression score of 4.00 (SD = 1.53), and their family caregivers had a significantly lower mean depression score of 3.65 (SD = 1.48). With respect to their spiritual needs, 25.5% of hospice patients indicated going to religious services was an unmet need, and about 13% of family caregivers also reported that going to religious services was an unmet spiritual need, followed by being with friends, laughing, thinking happy thoughts, and being around children. The results of structural equation modeling revealed that depression and spiritual needs in cancer patients and family caregivers exhibited significant actor effects on the individual’s QOL after controlling for the partner effects. Among the spousal pairs, depression in family caregivers exhibited a positive partner effect on hospice patients’ functional well-being (β = .15, p < .05), implying that as depressive symptoms increase, hospice patients’ functional well-being increases. This study supported the need for considering both as one unit and the mutuality inherent in dyads. The findings of the study suggest the importance of consistent assessment in emotional and spiritual well-being for hospice patients as well as family caregivers, as their concerns may be transmitted to each other due to mutuality existing within the dyads.