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Corporate managers often pursue voluntary non-GAAP reporting when mandatory reporting is limited, although regulators are concerned with how this reporting is utilized. While the level of flexibility external auditors exhibit during discussions over subjective GAAP reporting choices can influence management's GAAP reporting decisions, it is important to determine if this behavior affects subsequent non-GAAP reporting decisions. Additionally, recent calls for increased audit committee questioning of non-GAAP disclosures may also cause audit committees to influence non-GAAP reporting. In this dissertation, I conduct an experiment to examine how auditor flexibility and audit committee questioning influence non-GAAP preparation and earnings release disclosure choices of senior executives. I predict less flexible auditor behavior will enhance managers' psychological feeling of constraint, while audit committee questioning focused on non-GAAP measures can increase managers' self-assessment of reporting decisions, both of which will translate into more conservative non-GAAP reporting. However, given prior research indicating that corporate governance mechanisms can combine in complex ways, I predict a greater impact of audit committee questioning absent auditor constraint. Results indicate managers make less conservative non-GAAP preparation decisions and disclose more non-GAAP measures in the absence of constraint from inflexible auditors. However, absent this constraint, managers make more conservative non-GAAP preparation choices and present non-GAAP measures less prominently in earnings press releases when the audit committee questions non-GAAP disclosures. These results are driven by a thorough self-assessment of reporting decisions by managers expecting audit committee questioning. This study provides evidence on how external auditors and audit committees influence various voluntary reporting decisions. / Doctor of Philosophy / Corporate managers can report their company's financial information to investors and other stakeholders in various ways. Some financial information is required to be reported in accordance with a set of formal accounting standards called United States Generally Accepted Accounting Principles (GAAP). Beyond this mandatory reporting, other financial information is disclosed voluntarily when company management believes this extra information is beneficial to investors. These voluntary disclosures— called non-GAAP measures— do not follow a set of accounting standards and can be disclosed with more discretion by company management than GAAP measures. The variation in how non-GAAP measures are prepared and disclosed concerns regulators, such as the Securities and Exchange Commission (SEC). Mandatory GAAP financial reporting is overseen by external auditors from public accounting firms, but auditors typically have very little formal oversight over non-GAAP reporting. Although company management ultimately decides how to disclose GAAP information, external auditors influence these reporting decisions by recommending choices during discussions over subjective GAAP issues. Sometimes auditors exhibit inflexible behavior during these discussions by being unwilling to consider management's reporting choices. This inflexibility limits or constrains the GAAP reporting choices of managers. However, prior research has not studied how this constraint impacts how managers make non-GAAP reporting choices. Further, GAAP reporting choices can also be influenced by the audit committee, which is a subgroup of members of the board of directors that is in charge of overseeing financial reporting and disclosure. Recent calls from regulators have asked for increased audit committee questioning of non-GAAP disclosures, which may also cause audit committees to influence non-GAAP reporting. Non-GAAP measures are often presented in earnings press releases, which are public announcements by a company that disclose information regarding results of operations or financial condition for a given period. Managers can make strategic decisions regarding the preparation of non-GAAP measures and the presentation of this information in earnings releases, both of which can influence investors' decision-making. In this dissertation, I conduct an experiment utilizing senior executives to examine how auditor flexibility and audit committee questioning influence these two types of non-GAAP reporting decisions: how to prepare non-GAAP measures and how to disclose them in earnings press releases. I predict less flexible auditor behavior will enhance managers' psychological feeling of constraint, while audit committee questioning focused on non-GAAP measures will increase managers' self-assessment of reporting decisions, both of which will translate into more conservative non-GAAP reporting. However, prior research indicates that corporate governance mechanisms, which are factors intended to help direct and monitor company management (such as auditors and audit committees), can combine in complex ways. Therefore, I predict a greater impact of audit committee questioning absent auditor constraint. The results indicate managers make less conservative non-GAAP preparation decisions (i.e. are more likely to calculate non-GAAP earnings figures that deviate from their GAAP counterparts) and disclose more non-GAAP measures in the absence of constraint from inflexible auditors. However, absent this constraint, managers make more conservative non-GAAP preparation choices and present non-GAAP measures less prominently in earnings press releases when the audit committee questions non-GAAP disclosures. These results are driven by a thorough self-assessment of reporting decisions by managers expecting audit committee questioning. This study provides evidence on how external auditors and audit committees influence various voluntary reporting decisions. Given the ubiquity of non-GAAP reporting in recent years, this dissertation can provide valuable insights to regulators, investors, and other stakeholders on factors that influence managerial decision-making related to non-GAAP disclosures.

This study examined the effects of professional development in the form of a teacher study group and a particular discussion approach, Collaborative Reasoning (CR) (Anderson, et al., 2001) upon teachers' questioning and students' levels of thinking during discussion of text. The study explored how five middle school teachers achieved a deeper understanding of teachers' authentic questioning and the facilitation of CR discussion. The Formative and Design Experiment (FandDE) framework was used in this investigation. Both qualitative and quantitative data were collected. Teachers coded transcripts of one baseline and four CR discussions for each teacher. Transcripts were coded for teachers' CR instructional moves, CR features incorporated by the students in discussion, and the levels of thinking supporting students' responses. Data indicated that the nature of discussions progressed from recitation to more dialogical discussion patterns. Teachers implemented more authentic questioning, and students were observed to use more higher-order thinking in the responses. Students discourse showed a higher incidence of exploratory talk and uptake. Students used multiple kinds of evidence from personal experience, texts, and knowledge from previous reading/lecture/discussion to support their arguments. The data suggest that the implementation of a specific discussion model may enhance teachers' questioning and encourage students to engage in higher-order thinking and reasoning when discussing text. / Ph. D.

Studiens syfte är att granska de forskningsbaserade modeller som läromedlet En läsande klass bygger på i förhållande till tidigare forskning inom området läsförståelse, samt genom observationer få en bild av det praktiska arbetet med läromedlet i klassrummet. Klassrumsobservationerna genomfördes i årskurs tre. Resultatet från läromedelsgranskningen visar att En läsande klass bygger på tre forskningsbaserade modeller för undervisning om läsförståelse – Reciprokal teaching (RT), Transactional Strategies Instruction (TSI) och Questioning the Author (QtA).  Resultatet visar vidare på goda kopplingar mellan modellerna och forskning inom området. De forskningsbaserade modellerna personifieras av fem figurer, och överensstämmelsen mellan modellerna och figurerna är tydlig för fyra av figurerna men mindre tydlig för den femte. Observationerna visar lektioner där lärarna arbetar med undervisning utifrån de fem figurerna i En läsande klass. Resultatet visar att det arbetssätt som föreslås i läromedlet följs till övervägande del. Texterna som används i undervisningen kommer från såväl En läsande klass, som andra läromedel och skönlitteratur. / The aim of the study is to examine the research-based models on which the teaching material En läsande klass (A Reading Class) is based in relation to earlier research in the field of reading comprehension, and through observations to obtain a picture of the practical work with the teaching material in the classroom. Classroom observations were performed in grade three. The result of the examination shows that En läsande klass builds on three research-based models for teaching reading comprehension – Reciprocal Teaching (RT), Transactional Strategies Instruction (TSI) and Questioning the Author (QtA). The result further demonstrates good links between the models and research in the field. The research-based models are personified in five figures, and the agreement between the models and the figures is clear for four of the figures, less clear for the fifth. The observations revealed lessons where the teachers base their teaching on the five figures in En läsande klass. The result shows that the method suggested in the teaching material is for the most part followed. The texts used in tuition come not only from En läsande klass but also from other teaching materials and literature.

In 2006 the Gauteng Department of Basic Education (GDoBE) launched a pilot project to introduce Assessment for Learning (AfL). This initiative was prompted by learners’ poor performance; especially in subjects such as Mathematics and English. The AfL project was introduced in selected primary and secondary schools. Grade 5 teachers for all subjects and Grade 10 teachers for all subjects within selected primary and secondary schools formed part of the pilot project. These teachers were oriented and introduced to AfL, after which workshops to strengthen teachers’ understanding and skills of AfL were conducted. Lead educators (District Learning Area facilitators or Subject Advisors), were required to monitor and support participating schools and teachers in implementing AfL. Based on a literature and empirical study, the researcher explored the comprehension and implementation of AfL by selected primary school Mathematics teachers that participated in the AfL pilot project of the GDoBE. The empirical study was approached by means of a qualitative research design in the form of a multiple case study. Individual interviews, observations and focus group interviews were used to collect data from purposive selected teachers from three Gauteng Districts (Johannesburg West, Johannesburg North and Ekurhuleni South). Both Township and ex-Model C primary schools were included in the study and eventually a total of 11 Mathematics teachers from these schools participated in the study. The research results revealed that the sampled teachers’ comprehension of AfL can be rated as satisfactory since they realise its potential in terms of learning and learner development. Moreover, these teachers show an awareness of the relation between formative (AfL) and summative assessment (assessment of learning (AoL)). With regard to its implementation, it is clear that a lack of support from colleagues, School Management Teams (SMTs) and District officials impede on the successful implementation of AfL. Other factors hampering the implementation of AfL include time constraints, uncertainty about appropriate resources and the simultaneous implementation of the Curriculum and Assessment Policy Statements (CAPS) and the Gauteng Primary Literacy Mathematics Strategy (GPLMS). It is further noted that the elements of AfL, which includes the sharing of learning intentions, questioning, feedback and peer and self-assessment, are all mediocrely implemented. / MEd (Learning and Teaching), North-West University, Vaal Triangle Campus, 2014

In 2006 the Gauteng Department of Basic Education (GDoBE) launched a pilot project to introduce Assessment for Learning (AfL). This initiative was prompted by learners’ poor performance; especially in subjects such as Mathematics and English. The AfL project was introduced in selected primary and secondary schools. Grade 5 teachers for all subjects and Grade 10 teachers for all subjects within selected primary and secondary schools formed part of the pilot project. These teachers were oriented and introduced to AfL, after which workshops to strengthen teachers’ understanding and skills of AfL were conducted. Lead educators (District Learning Area facilitators or Subject Advisors), were required to monitor and support participating schools and teachers in implementing AfL. Based on a literature and empirical study, the researcher explored the comprehension and implementation of AfL by selected primary school Mathematics teachers that participated in the AfL pilot project of the GDoBE. The empirical study was approached by means of a qualitative research design in the form of a multiple case study. Individual interviews, observations and focus group interviews were used to collect data from purposive selected teachers from three Gauteng Districts (Johannesburg West, Johannesburg North and Ekurhuleni South). Both Township and ex-Model C primary schools were included in the study and eventually a total of 11 Mathematics teachers from these schools participated in the study. The research results revealed that the sampled teachers’ comprehension of AfL can be rated as satisfactory since they realise its potential in terms of learning and learner development. Moreover, these teachers show an awareness of the relation between formative (AfL) and summative assessment (assessment of learning (AoL)). With regard to its implementation, it is clear that a lack of support from colleagues, School Management Teams (SMTs) and District officials impede on the successful implementation of AfL. Other factors hampering the implementation of AfL include time constraints, uncertainty about appropriate resources and the simultaneous implementation of the Curriculum and Assessment Policy Statements (CAPS) and the Gauteng Primary Literacy Mathematics Strategy (GPLMS). It is further noted that the elements of AfL, which includes the sharing of learning intentions, questioning, feedback and peer and self-assessment, are all mediocrely implemented. / MEd (Learning and Teaching), North-West University, Vaal Triangle Campus, 2014

Educational Psychology / Built from a diverse background of theatre-based education and social change theories, drama-based instruction (DBI) employs active, kinesthetic learning strategies to engage students in classroom activities. Much of DBI is grounded in scaffolding students through a Describe, Analyze, and Relate (DAR) thinking process. DAR requires students to consider information in a systematic way, leading them through the steps of Bloom’s Taxonomy and moving from lower-order to higher-order thinking skills. Examining information at this deeper level is a process similar to the automatic thought-stopping mechanism of Cognitive-Behavioral Therapy (CBT). As in CBT, rather than making hasty assumptions, students are guided through steps that allow them to analyze details and to examine stimuli thoroughly. Yet the context of DBI is different from many CBT therapeutic settings because DBI is situated in a classroom environment. DAR is delivered as a whole-class intervention with peer interaction occurring throughout the thinking and questioning process. Social perspective-taking involves one individual’s efforts to discern the thoughts and feelings of another individual, a skill that has been linked to more effective problem solving. When teachers offer structured exposure to thought-stopping and perspective-taking processes, students gain practice with social perspective-taking and problem-solving skills. The current study proposed a multiple baseline, single-case design to explore how practice using the Describe, Analyze, Relate (DAR) questioning technique affects students’ capacity to engage in social perspective-taking and social problem-solving. The school in this study participated in a year-long, campus-wide initiative to train teachers in how to use DAR across subjects and grade levels. Two fourth grade teachers, one fifth grade teacher, and one visual arts teacher were identified as demonstrating proficiency in the DAR technique. In each of the three core teachers’ classes, a letter was sent home explaining the project and requesting opt-in from interested parents. From those who responded, students with special education placements were removed, then two students were randomly selected per class. The researcher met individually with the selected participants to conduct repeated measures of the Interpersonal Negotiating Strategies Interview for baseline, intervention, and follow-up phases of the study over the course of the 2012-2013 school year. Additionally, participants’ teachers were asked to complete the Social Skills subscale of the Behavior Assessment System for Children for each phase of data collection. Post-intervention interviews were conducted with the teachers to assess for their perceptions of the DAR strategy and DBI-based pedagogy in general. Visual analysis was used to assess the effectiveness of the treatment on student social perspective-taking and problem-solving. Overall, the quantitative results of the current study did not conclusively link DAR with social perspective-taking and problem-solving. However, the qualitative data from teacher interviews yielded positive feedback related to the utility of DAR questioning on improving higher-order thinking in their students. Further research is necessary to clarify and deepen understanding of this effect. / text

This dissertation is a conversation analytic examination of recurrent practices of interaction in medicalemergency calls. The study expands the analytical focus in past research on emergency calls betweenemergency call operators and callers to pre-hospital emergency care interaction on the phone betweennurses, physicians and callers. The investigation is based on ethnographic fieldwork in a Swedish emergencycontrol centre. The data used for the study consists primarily of audio recordings of medical emergency calls.Fundamental procedures in medical emergency calls examined in the dissertation are: (1) questioning; (2)emotion management; (3) risk management and (4) instruction giving. Emergency call-takers ask questions toelicit descriptions by callers of what is happening and to manage symptoms of patients to help keep them safeuntil ambulance crews arrive. In the questioning practice about acutely ill or injured patients call-takers usemainly yes-no questions and clarify problems by questioning callers making a distinction between defined andundefined problems. The analysis reveals four core types of emotion management practices: (1) call-takerskeep themselves calm when managing callers’ social displays of emotions; (2) promising ambulanceassistance; (3) providing problem solving presentations including emergency response measures to concernsof callers, and (4) emphasising the positive to create hope for callers. Call-takers use seven key procedures tomanage risk in medical emergency calls: (1) risk listening through active listening after actual and possiblerisks; (2) risk questioning; (3) risk identification; (4) risk monitoring; (5) risk assessment; (6) making decisionsabout elicited risk and (7) risk reduction. Instruction giving using directives and recommendations isaccomplished by call-takers in four main ways: (1) acute flow maintaining instruction giving when callers areprocedurally out of line; (2) measure oriented instructions for patient care and emergency responsemanagement; (3) organisational response instructions and (4) summarising instruction giving. Callers routinelyacknowledge risk identifications and follow instructions delivered by call-takers to examine statuses and lifesigns of patients such as breathing, movement and pulse, and perform basic first aid and emergency responsemeasures.The findings generated from this study will be useful in emergency call-taker training in carrying out interactiveprocedures in medical emergency calls and add to the larger research programmes on on-telephoneinteraction between professionals and citizen callers. This is an essential book for pre-hospital emergency careproviders and institutional interaction researchers and students. / <p>At the Faculty of Social Sciences in the subject of Sociology</p>