abstract: The purpose of this study is to portray kindergarten teachers' developmentally appropriate practices in order to authenticate the essential component of play. Recently, student achievement has been the primary focus in Early Childhood Education, and play is seen as an action that precludes academic learning. This is a qualitative study of teachers' perceptions and teaching practices through observations, interviews, surveys, and journal reflections. The study found that participant kindergarten teachers: (1) have a developing understanding of the positive impact play has on student development, yet they are not aware of how to successfully implement play in their classroom; (2) tend to be more work driven than play driven in their daily activities; and (3) perceive play occurrs when manipulatives are made available for student use, however, the activities are largely teacher-directed in contrast to student initiated play. In summary, participant kindergarten teachers were found to be hesitant to let their control shift to child-initiated learning. There are gaps between teacher knowledge of how child initiated play impacts learning and the actual classroom implementation of child initiated play. Teachers need further development to understand how to use materials to integrate play into daily lessons. It is important to widely disseminate and support the use of Early Childhood National Board Standards regarding play in kindergarten classrooms. Kindergarten teachers require professional development that permits the integration of knowledge of play and the implementation of play in an increasingly accountability driven environment. Keywords: Play; Perceptions of play; Learner-Centered; Developmentally Appropriate Practice (DAP); National Board Certification National Board Certified Teacher (NBCT); National Board for Professional Teaching Standards (NBPTS); English Language Learners (ELL); English Language Development (ELD) / Dissertation/Thesis / Ph.D. Curriculum and Instruction 2012

Bakgrund: Styrelsen anses vara en viktig mekanism inom bolagetsstyrningen. Ett syfte med styrelsen är att övervaka den operativa ledningen. Revisorns syfte är att reducera de agentkostnader som uppstår vid separationen mellan ledning och ägande, vilket sker i stor omfattning inom noterade bolag. Det är därför relevant att studera hur styrelsens sammansättning påverkar revisionskvaliteten. Syfte: Syftet med studien är att förklara hur styrelsens sammansättning påverkar revisionskvaliteten. Metod: Studien har ett deduktivt angreppssätt. Teorin som används utgår från agentteorin, Corporate Governance Strategy och stewardship-teorin. En kvantitativ undersökning av bolagens årsredovisningar och databaser har utförts. Datamaterialet är hänförbart till räkenskapsåret som avslutats under 2016 samt 2017. Slutsats: Utifrån studien kan det konstateras att det finns samband mellan styrelsens sammansättning och revisionskvaliteten hos bolag noterade på Stockholmsbörsen. / Background: The board of directors is considered being an important part of corporate governance. One purpose of the board is to monitor the managers. When there is a separation between managing and ownership of a company, agency costs occure. This happens when companies are listed. The auditors purpose is to reduce the agency costs. Because of this, it is relevant to study how board characteristics affect audit quality. Purpose: This paper aims to explain how board characteristics affect audit quality. Method: This study is based on a deductive approach. Theories used in this study are agency theory, Corporate Governance Strategy and stewardship theory. A quantitative study of annual reports and databases have been done. The empirical datasets are collected from the years 2016 and 2017. Conclusion: The results from this study show that board characteristics affect audit quality at companies listed at Nasdaq Stockholm.

abstract: The National Association of Community College Teacher Education Programs (NACCTEP) was established to promote the community college role in the recruitment, preparation, retention, and renewal of teachers. NACCTEP is led by a 13-member executive board consisting of community college teacher education administrators and faculty members from across the United States. Board members expressed concern that their first year consisted of them trying to learn their role as a board member including how to participate in board activities. By the time they became fully knowledgeable about their role and became more active participants, their two-year term was completed. They also indicated that initially they felt disconnected from veteran board members. To address this issue, an orientation/leadership suite was developed for new board members to assist them in transitioning from peripheral roles to full active roles. The suite included activities such as an association orientation web page, participation in monthly board conference calls, a face-to-face leadership session, and mentoring by veteran board members. The communities of practice (CoP) framework shaped this action research study and the activities of the suite were designed to foster a CoP. This action research study utilized a mixed-method research approach in which both qualitative and quantitative instruments were used to gather data. The descriptive statistics indicated that on average, new board members perceived mentoring was effective, understood their role on the board, experienced a sense of a community of practice, considered themselves as active on the board, and believed the leadership orientation suite was effective. An analysis of the qualitative data resulted in four themes: community, communication, participation, and efficacy. Overall, the findings indicated that the new board member orientation/leadership suite assisted new board members transition from peripheral roles to active leadership roles through developing a sense of community; facilitating and sustaining communication; defining, supporting, and encouraging participation; and increasing efficacy in their roles. Through the learning of their roles, the new board members became knowledgeable, comfortable, and confident in serving as board members, which facilitated their participating in the NACCTEP board's CoP. / Dissertation/Thesis / Ed.D. Educational Leadership and Policy Studies 2013

O setor da construção civil é um dos que mais consomem recursos naturais e utilizam energia de forma intensiva, gerando consideráveis impactos ambientais juntamente com grande quantidade de resíduos. A utilização de produtos alternativos como painéis de madeira surge como uma possibilidade de redução de tais impactos. O Oriented Strand Board, desenvolvido para substituir o painel compensado, tem conquistado cada vez mais espaço na construção apesar de sua menor estabilidade dimensional perante o seu antecessor. A adição de resíduos, como o plástico, na matriz constituinte destes painéis representa alternativa de reaproveitamento destes descartes e economia de madeira no processo produtivo destes compósitos, além de proporcionar melhoria nas propriedades físicas dos mesmos. O objetivo deste trabalho foi confirmar a viabilidade técnica da produção de painéis OSB de madeira de Pinus sp. com adição de proporções de 20 e 30% de partículas de polipropileno biorientado em sua matriz constituinte e resina poliuretana à base de óleo de mamona. A avaliação de desempenho foi feita por intermédio das propriedades físicas e mecânicas dos painéis, determinadas atendendo as recomendações da EN 300 (1999). Os painéis foram classificados como OSB 4, de acordo com as propriedades físicas avaliadas, e OSB 1, considerando os módulos de elasticidade e ruptura obtidos em ensaios de flexão estática. A adesão interna, para os painéis produzidos com os parâmetros de processo adotados, não alcançou os valores exigidos pela citada norma. De todas as propriedades avaliadas, apenas inchamento em espessura e absorção de água foram influenciadas pela porcentagem de BOPP. Assim, considera-se comprovada a viabilidade técnica da produção dos painéis OSB deste trabalho, para aplicação na construção civil. / Building construction is one of the sectors that most consuming natural resources and use energy intensively, generating considerable environmental impacts coupled with large amount of waste. Employing alternative product like wood panels comes as a possibility to reduce these impacts. Oriented Strand Board, developed to substitute the plywood panel, has gained more space in the construction spite of its lower dimensional stability against its predecessor. The addition of plastic waste in constitutive matrix of these panels represents an alternative to reuse this kind of waste and wood economy in the productive process of these composites, besides improving their physical properties. The aim of this study was to evaluate the technical feasibility of producing OSB of Pinus sp. wood with the addition of various proportions of particles of bioriented polypropylene in its constitutive matrix and polyurethane resin based on castor oil with evaluation of physical and mechanical properties of these panels. In accordance with EN 300 (1999), the OSB panels have been classified as 4 in accordance with the physical properties assessed and as OSB 1 for the elasticity modules and rupture. Property of internal bond not presented the minimum values required by the same standard. Of all properties evaluated, only thickness swelling and water absorption were influenced by the percentage of BOPP. However, it is considered completely evidenced the technical viability of production of the OSB of this work, and its potential employability in civil construction sector.

Este trabalho tem como proposta analisar a regra prevista no art. 147, § 3º, da Lei das S.A., e compreender a efetiva extensão do interlocking board e seus impactos para a vida das companhias brasileiras. Com base na análise dos motivos que levaram à inclusão desse dispositivo, propõe-se uma nova abordagem interpretativa. Afasta-se uma concepção abrangente da hipótese de conflito de interesses contemplada no inciso II ou a interpretação autônoma da atuação em sociedade considerada concorrente, independentemente da existência de conflito de interesses. A proposta interpretativa, nesse sentido, aponta para a complementaridade dos dispositivos, de forma que ocorra o impedimento quando o conselheiro atuar em sociedade concorrente e, em decorrência disso, tiver interesse conflitante com o da companhia. Propõe, da mesma forma, um novo enfoque para o estudo das situações de conflito de interesses entre os administradores e a companhia, sugerindo uma desvinculação das conclusões obtidas com a análise do conflito de interesses do acionista (art. 115, § 1º) para aceitar a possibilidade de uma análise a priori do conflito de interesses entre o administrador e a companhia, ainda que identificável por critérios substanciais. / This work intends to study the Article 147, Paragraph 3, of the Brazilian Corporate Law (Law 6.404/76), and understand the actual extension of interlocking board and their impacts on the Brazilian companies. Based on the study of the reasons that led to the inclusion of this Article during Brazilian Corporate Law changes during the year of 2001, we propose a new interpretative approach. Disregarding a wide view of the conception of conflict of interest, under Article 147, Paragraph 3, Item II, and the autonomously conception of interlocking board, under Item I, regardless the existence of any related conflict of interests, we propose a complementary view of items I and II, so that the disqualification of the board of directors applicant occurs when he/she holds of a position in a competing company and, as a result, have conflicting interests with the company. We also propose a new approach to the study of conflict of interests between managers and the company, suggesting a disconnection of the conclusions from the analysis of conflict of interests between shareholders and the company (Article 115, Paragraph 1) to accept the possibility of a prior analysis of the conflict of interests between managers and the company, even with the use of a substantial criteria.

O objetivo principal da pesquisa foi investigar quais fatores motivaram empresas brasileiras de capital aberto a adotarem o Comitê de Auditoria como parte integrante de sua estrutura de Governança Corporativa. Como complemento, investigou-se a associação entre características das companhias, como Liquidez, Porte e Emissão de ADR\'s, e a adoção ou não de comitês de auditoria. Para tanto, foi selecionada uma amostra de 100 companhias, extraídas de um universo de 420, com maior volume de negócios entre abril de 2009 e março de 2010. Para esse grupo, foi submetido um questionário a fim de coletar informações referentes à estrutura geral dos comitês de auditoria, bem como informações sobre os motivos que as levaram a implantar o referido comitê. O índice de respondentes foi de 32%. Para analisar os dados dos questionários, a pesquisa foi dividida em duas partes inter-relacionadas. Na primeira, buscou-se interpretar os resultados provenientes do questionário utilizando-se de técnicas estatísticas simples, com o intuito de descrever os resultados. Na segunda, estudou-se as associações entre características das companhias e a opção de elas adotarem ou não o comitê de auditoria em suas estruturas de governança corporativa. A Análise de Correspondência (ANACOR) foi empregada nessa parte. Em relação à primeira parte, pelas respostas das próprias companhias, os principais determinantes para a adoção do comitê de auditoria foram: i) apoiar as atividades do Conselho de Administração; ii) atender à legislação norte-americana - SOX; iii) atender à Resolução do Conselho Monetário Nacional / Banco Central do Brasil; e iv) incrementar o sistema e as práticas de governança corporativa. Em relação aos resultados da segunda parte, de forma geral, os resultados sugerem que empresas com alta liquidez estão fortemente associadas com a adoção de comitês de auditoria e empresas com baixa liquidez estão associadas à ausência de comitês em sua estrutura de governança. Outro resultado obtido foi com relação ao porte das companhias. Pela ANACOR, foi possível verificar a associação de comitês de auditoria e outros comitês do conselho a empresas de médio e grande porte, com uma maior aproximação entre empresas de médio porte. Por fim, observou-se que empresas que emitem ADR\'s cujos níveis de exigências são mais baixos (ADR\'s Nível 1 e Regra 144-A) estão associadas com a ausência de comitês, enquanto que as empresas que emitem ADR\'s Nível 2 e 3, estão associadas com a adoção de comitês em suas estruturas de governança corporativas, mas não necessariamente o comitê de auditoria. Esse resultado pode ser explicado pela flexibilidade existente na legislação norte-americana que possibilita às empresas optarem pela adaptação do Conselho Fiscal às normas da Securities and Exchange Commission. Todavia, é necessário salientar as limitações inerentes à pesquisa. A primeira importante limitação é com relação à amostra, tendo em vista que as companhias não foram selecionadas aleatoriamente, e sim pelo volume de transações. Logo, há um viés de seleção na amostra, cujo resultado direto é a impossibilidade de generalização dos resultados. Em seguida, cabe salientar que as definições apresentadas na pesquisa também podem ser criticadas, tendo em vista que o conceito de governança corporativa está limitado às características do comitê de auditoria. As técnicas estatísticas também podem ser criticadas, pois as análises descritivas e ANACOR não permitem afirmar haver causalidade entre as variáveis estudadas. / The main objective of this research was to investigate which factors motivated Brazilian public companies to adopt the Audit Committee as part of its Corporate Governance organizational structure. Additionally, it was investigated the association between characteristics of companies, such as Liquidness, Size and Issuance of ADRs, and the adoption or lack of audit committees. For this purpose, a sample of 100 companies were selected, drawn from a universe of 420, with higher trade volume between April 2009 and March 2010. For this group, a questionnaire was sent to collect information regarding the overall structure of audit committees, as well data related with the reasons which led them to establish such a committee. The rate of respondents was 32%. To analyze the data, the research was divided into two interrelated parts. In the first session, the results were analyzed based on simple statistical techniques, in order to describe the results. In the second session, the results were analyzed based on associations between the companies\'characteristics as well as the option to adopt them with regards the Audit Committee in their corporate governance organizational structures. The Correspondence Analysis (ANACOR) was used in this session. Based on the survey results of the first session, the main determinants for the adoption of the Audit Committee are: i) to support the Board of Directors activities; ii) to comply with USA SOX law; iii) to comply with the Resolution established by National Monetary Council / Central Bank of Brazil; and iv) to enhance the best practices of Corporate Governance. Moreover, the results of the second session, in general suggested that the companies of high liquidness are strongly associated with Audit Committees adoption while the companies of low liquidness are associated with the absence of committees in its organizational structure. Another result was related to the size of the companies. As per ANACOR, it was possible to verify the association between the Audit Committees and other board of directors committees with companies from middle to large size with slightly trend to middle size companies. Finally, it was observed that companies with ADR\'s launch which requirement levels is low (ADR\'s level 1 and Rule 144-A) are associated with the absence of Audit Committees while the companies with ADR\'s launch with high requirement level (ADR\'s level 2 and 3) are associated with the adoption of its committees on corporate governance structures, but not necessarily the audit committee. This result can be explained for the flexibility of U.S. law that allows the companies to opt for the adaptation of Fiscal Council to the rules of Securities and Exchange Commission. Notwithstanding is necessary to highlight the limitation inherent in this research. The first important limitation is related to the sample used, considering that the companies were not selected randomly, but by the volume of transactions. So there is a selection bias, whose offer the impossibility of generalizing results. Furthermore, it is important to highlight that the presented definitions in the survey could be criticized considering that the Corporate Governance concept is limited by characteristics of the Audit Committees. The statistics techniques could also be criticized once the descriptive analysis and ANACOR couldn\'t guarantee the causality between the study variables.

The problem of this study was to describe inservice education programs for members of local boards of trustees and to assess the knowledge and attitude toward inservice of participating and non-participating board members. The major purposes of this study were to describe training programs carried on in selected school districts, and to assess and compare the knowledge and attitudes toward inservice education of board members who do and do not participate in those training programs. The project involved the identification of skill areas necessary for board members, the development of instruments to measure knowledge and attitudes toward inservice, the selection of boards of trustees from six school districts for an experimental and a control group, the description of inservice education programs in operation in districts comprising the experimental group, and the assessment of knowledge and attitudes of members of the experimental and control groups.

This paper examines the moderating effect of national culture on the relationship betweenboard gender diversity and corporate financial performance. To test the hypotheses, FixedEffects regression is used in combination with a sample of 1,499 firms from 23 countries and7,125 firm-year observations over a time frame of seven years. This paper provides evidencefor a significant positive effect of board gender diversity on firm performance if there are atleast three females seated on the board. Furthermore, a significant moderating effect ofnational culture on the relationship between board gender diversity and firm performance hasbeen found.

in English Diversity in Composition of Supervisory Boards This paper focuses on analysing the current situation of composition of board of directors in Europe as well as in the United States with the emphasis on supervisory boards in the dualistic model and the non-executive members of boards in the monistic model. It is aimed on one hand at evaluating the business case for diversity as its proponents including the European Commission and several European governments present it, on the other at judging diversity from the critical point of view of its opponents. Lastly, this paper presents different approaches that may be taken to this topic, i.e. the measures that can be engaged in order to achieve higher diversity. In the beginning I shortly summarise the nature and function of the supervisory board under Czech law as well as the general status of supervisory board or the non-executive part of board of directors in both corporate governance systems. I then scrutinise the approaches to diversity in Europe and the USA and look at the different criteria of diversity considered. The centre of this work comprises of evaluating both the advantages and benefits of diversity on one hand and disadvantages and costs on the other. It is particularly this part of the analysis that is crucial to both...

Magister Philosophiae - MPhil