Thesis advisor: Yukiko A. Hatasa, Judith E. Liskin-Gasparro. Includes bibliographic references (p. 165-172).

Thesis (Ph. D.)--Ohio State University, 2005. / Title from first page of PDF file. Document formatted into pages; contains ix, 86 p.; also includes graphics. Includes bibliographical references (p. 81-86). Available online via OhioLINK's ETD Center

Thesis (Ph. D.)--Ohio State University, 2005. / Title from first page of PDF file. Includes bibliographical references (p. 121-125).

Thesis (Ph. D.)--University of Oregon, 2006. / Typescript. Includes vita and abstract. "Research for this dissertation took place from September 2003 to September 2005, and included two field research visits to Northern Ireland during September 3-17, 2003 and April 5-June 8, 2005"--P. 3. Includes bibliographical references (leaves 186-199). Also available for download via the World Wide Web; free to University of Oregon users.

No description available.

Thesis (Ph. D.)--University of Missouri-Columbia, 2000. / Typescript. Vita. Includes bibliographical references (leaves 209-222). Also available on the Internet.

Aim: Auditor objectivity in the auditing process is an important part of the IASB and FASB framework as well as in the SOX act. It is unclear whether auditor’s self-efficacy through selection of negotiation strategy affect the auditor’s objectivity. The purpose of the study is to improve the understanding of what impacts auditor objectivity and as a result show new strategies on how to increase it. Method: Deductive approach with a literature review as secondary data and a web-based questionnaire carried out among 3,264 Swedish auditors as primary data. Analysis was done with partial least squares structural equation modeling (PLS-SEM) and reported in the SmartPLS and SPSS software. Result & Conclusions: Prior negative negotiation experiences have a detrimental effect on both distributive and integrative negotiation self-efficacy. Distributive negotiation self-efficacy and auditing self-efficacy increase objectivity mainly through the mediation of contending strategy. No relationship between integrative negotiation self-efficacy and negotiation strategy or auditor objectivity was found, possibly due to weak theoretical constructs. No causal claims are posed on these relations. Bandura’s four main sources of influence on self-efficacy can be considered as guides on how to shield the auditor from the detrimental effect of failures and build up self-efficacy to perform better in negotiation. Suggestions for future research: Develop stronger constructs for PNE, ISE and expanding-the-agenda-of-issues strategy. Using multiple imputation instead of mean replacement for missing data is highly recommended. Gather at least 400 responses in order to gain stronger statistical power. Introduce a prior auditing experiences construct for ASE to raise awareness of potential differences in how prior experiences affect DSE, ISE and ASE. Contribution of the thesis: This paper uniquely contributes to the literature on factors influencing auditor objectivity. Its main use to auditors, accounting legislators, researchers etc. at the moment is to add to the discussion about objectivity.

Submitted by Maria Medeiros (maria.dilva1@ufcg.edu.br) on 2018-06-08T15:08:12Z No. of bitstreams: 1 JOYCE ARISTÉCIA SIQUEIRA SOARES - DISSERTAÇÃO (PPGRN) 2014.pdf: 1695131 bytes, checksum: 5cc8996e2eef991f806baee72e1de9ab (MD5) / Made available in DSpace on 2018-06-08T15:08:12Z (GMT). No. of bitstreams: 1 JOYCE ARISTÉCIA SIQUEIRA SOARES - DISSERTAÇÃO (PPGRN) 2014.pdf: 1695131 bytes, checksum: 5cc8996e2eef991f806baee72e1de9ab (MD5) Previous issue date: 2014 / A gestão das águas do açude Epitácio Pessoa, popularmente conhecido como Boqueirão é de responsabilidade da ANA- Agência Nacional de Águas desde 2000. No entanto, o período de estiagem que iniciou em 2012 vem afetando drasticamente a capacidade de oferta de água deste manancial para atender a todos os usos múltiplos a qual se destina, colocando assim em questão a situação da gestão dessas águas, bem como o papel de cada ator social que depende dessas delas. Partindo-se do pressuposto de que quanto mais escassa e fundamental a água é, mais fonte de conflitos ela se torna, o objetivo deste estudo foi identificar o papel e as formas de atuação dos atores sócias envolvidos com as formas de utilização da água no Açude Epitácio Pessoa através da utilização de uma técnica de análise multicritério. A metodologia de análise de conflitos trade-off é um método que utiliza a análise multicritério para a análise de conflitos, o que a tornou apropriada para ser aplicada neste estudo. Os resultados da pesquisa identificaram 5 (cinco) tipos de conflitos envolvendo os atores sociais que utilizam essas águas e a própria gestão do manancial. Os conflitos apresentados foram de origem Legal, Institucional, Ambiental, Social e Econômico e foram identificados através da técnica de análise multicritérios. A aplicação de todas as etapas do método permitiu um diagnóstico acerca da real situação instalada às margens do açude, bem como os anseios de cada ator social envolvido com as formas de utilização dessas águas, uma vez que, todos dependem desse recurso para sobreviver. De outro lado, encontra-se a necessidade de usar de forma racional essas águas para poder garantir a segurança hídrica da região, fazendo-se necessários estudos que proponham caminhos alternativos para se amenizar esta situação. Sendo assim, o método utilizado propôs 3 alternativas possíveis: a primeira alternativa propõe a continuação das irrigações e a segunda diminuir ainda mais a área irrigada; a terceira alternativa prevê uma compensação financeira para os pequenos agricultores no caso de necessidade de total suspensão das irrigações. / Water management weir Pessoa , popularly known as Boqueirao is the responsibility of the National Water Agency - ANA since 2000 . However , the drought that began in 2012 has dramatically affecting the ability of this source of water supply to meet all the multiple uses to which it is intended , thereby calling into question the status of the management of these waters , as well as the role of each social actor that relies on these them . Starting from the assumption that the more scarce and water is fundamental , source of most conflicts it becomes, the aim of this study was to identify the role and ways of acting members involved actors with ways to use the water in the weir Pessoa by using a technique of multi-criteria analysis. The methodology of conflict analysis trade-off is a method that uses multiple criteria analysis for conflict analysis , which made it suitable to be applied in this study . The survey results identified five (5 ) types of conflicts involving social actors who use these waters and the actual management of the stock . Conflicts of origin presented were legal , Institutional , Environmental , Social and Economic and were identified using the technique of multi-criteria analysis . The implementation of all the steps of the method led to a diagnosis of the real situation on the banks of the weir installed as well as the desires of each social actor involved with ways to use these waters, since all depend on that resource to survive . On the other hand , is the need to rationally use these waters in order to ensure water security in the region , making up studies that propose alternative ways to alleviate this situation. Thus , the method proposed three possible alternatives : the first alternative proposes the continuation of irrigation and the second further reduce the irrigated area , the third alternative provides financial compensation for small farmers in case of need for total suspension of irrigation .

Comparing to the aggressive growth of the Chinese student population on Canadian university campuses, their lived experience and identity issues deserve more attention that it already had. Using the theoretical framework combining social identity theory (Tajfel, 1974) and Ting-Toomey’s (1999, 2005) identity negotiation theory, this thesis investigated the identity construction and negotiation process of Chinese international students in Canadian universities. The study utilized a qualitative approach combining semi-structured interviews and a thematic analysis to examine the intercultural experiences of sixteen Chinese students in the Ottawa area through their own voices. Six themes were uncovered and future implications for international education practice were further discussed.

Made available in DSpace on 2009-11-18T19:00:52Z (GMT). No. of bitstreams: 1 ACF29A.pdf: 384308 bytes, checksum: 044e420a6f940bffdf094cf660de722b (MD5) Previous issue date: 2007 / China emerges in the world as a potential economic leader and it is poised as the one of the strongest commercial partners of Brazil. China is already the third largest importer of Brazilian products and services and the prediction is to even increase that participation in the Brazilian export volume in the near future. As a consequence, there is a significant increase in commercial alliances between Brazilians and Chinese, which shows the need for the Brazilians to better understand the cultural differences when negotiating with the Chinese. The purpose of this research is to bring, from a Chinese point of view, the cultural difference in the negotiation process between Brazilians and Chinese. A better understanding of those differences will allow the Brazilians to adopt a better negotiation strategy with the Chinese in order to bring a better result. The research was developed by conducting 5 interviews with Chinese executives highly experienced in negotiation with the Brazilians. The results of this research show commons points indicated by the interviewers that have a direct impact on the negotiation process between Chinese and Brazilians. / A China como uma nova grande potência econômica e um dos maiores parceiros comerciais do Brasil. Já é o terceiro maior importador dos produtos e serviços brasileiros e a tendência é aumentar ainda mais esse potencial. Para isso, alianças comerciais entre chineses e brasileiros têm sido cada vez mais desenvolvidas e, com isso, surge a necessidade de compreensão por parte do brasileiro acerca das diferenças culturais no processo de negociação. O objetivo deste trabalho é levantar, do ponto de vista do chinês, os fatores culturais no processo de negociação entre brasileiros e chineses. Um entendimento dessas diferenças permitirá ao brasiliero adotar uma estratégia de melhor negociação com os chineses para obtenção de melhores resultados. Para isso foram realizadas entrevistas com 5 executivos chineses com rica experiência em negociações com brasilieros. O resultado desta pesquisa levanta os pontos em comum indicados pelos entrevistados e que têm impacto direto no processo de negociação entre chineses e brasileiros.