In this paper, I examine the effects of debt structure on conservatism. The analysis is conducted in two steps. First, I examine the direction of causality between capital structure and conditional conservatism by using a unique sample of zero leverage firms that transition to non-zero leverage. Also I investigate whether off-balance-sheet leverage incrementally explains conditional conservatism. Second, I study whether the various characteristics of debt also affect conditional conservatism. Specifically, the characteristics I investigate include: (1) whether the debt is public or private, (2) maturity, (3) convertibility, (4) seniority, and (5) securitization. Since these different characteristics of debt affect agency costs to varying degrees, I predict that differences in the type of debt will lead to cross-sectional differences in conditional conservatism. I find that entering the debt market is an important factor driving demand for conditional conservatism, and that off-balance-sheet leverage incrementally increases conditional conservatism relative to on-balance-sheet leverage. Consistent with my predictions, I find that firms with greater levels of public debt, short-term debt, subordinate debt, and unsecured debt provide more timely loss recognition. After controlling for the likelihood of conversion, I also find firms with a greater level of convertible debt provide less timely loss recognition. Overall my results indicate that accounting conservatism not only varies with the presence of debt, but also with the contractual features of debt.

The aim of this work is psychological characteristic of the student. The aim of the analysis is to describe the psychological characteristics of the future border guards and the students of technical specialty (auto-mechanic). As basic characteristics of the future border guards and the auto - mechanic were chosen the following characteristics: aspiration, value orientation, the reasons of study, self-evaluation and the motivation of study. According to the aim of the work such tasks of the research work were proceed. To analyze the following psychological characteristics: reasons, aspiration, value orientation, motivation of study and self-evaluation problems in psychology. To describe the psychological characteristics of the future border guards and the students of the technical specialties. To set the cohesion of motivation of study and the process of self-evaluation. To compare the future civil service self-evaluations, aspirations and value orientations with the technical specialties students’ self-evaluations, aspirations and value orientations. In the work the following methods are applied: the analysis of scientific works and the questioning. In this research the students of Visaginas Border Guard School and the students of Visaginas Technology and Business School were taken part. The results of the research demonstrate the differences between the reasons of study and further reasons of study of the future border guards and the future automakers. The students of... [to full text]

Seagrass beds are highly valuable ecosystems with a potential nursery function for rockfishes in British Columbia. Understanding how the nursery value of seagrass habitats differs for rockfish species, and what factors create this variability in habitat value, is important for effective conservation planning. In this study, the use of Zostera marina beds in Barkley Sound by juvenile rockfishes (Sebastes spp.) was investigated. Rockfish have been observed in Z. marina beds by many researchers, however, their abundance and distribution between beds has been shown to be variable. The abundance of juvenile rockfishes in five beds was assessed in 2005 and 2006 using visual surveys. Environmental and biological variables that could potentially influence this abundance were measured concurrently. These included supply of settling fish (hereafter “settlers”), biotic and abiotic habitat characteristics. The eelgrass beds that I studied were found to differ significantly in their habitat characteristics, the abundance of settlers arriving to them, as well as the abundance of juvenile recruits in the beds. Sebastes melanops and S. caurinus were found at the sites between June and September. There was no significant relationship between the abundance of settlers arriving at a bed, and the abundance of juveniles using it. However, many of the eleven habitat characteristics investigated were significantly correlated with the abundance of either S. melanops, or S. caurinus. It is likely that these relationships arose from multiple causes which acted both pre- and post-settlement. Habitat features that were identified as correlates with high juvenile abundance value included lower epiphyte biomass, nearness to kelp habitats, lower water temperature, lower shoot density, and higher leaf width.

No description available.

This thesis explored the nature of change in women's roles as reflected in British and American fiction from the turn of the century to date. The characters of women detectives were evaluated for how they functioned as active agents toward a solution to a given problem.This evaluation was based on three diagnostic points: 1) what rationale was offered to justify the characters as problem solvers; 2) what connections didthe characters hold with formal institutions of authority; and 3) what institutional skills, knowledge, training, etc. did the characters employ.This study revealed that the characters, though placed in an active role, operated from a strictly traditional orientation. Their motivations, "raison d'etre" and connections with formal institutions of authority were based on affective relationships, particularly those of a familial or romantic nature. The characters relied on intuition rather than skill or knowledge.

No description available.

Thirty percent of the doctor of pharmacy degree program, the sole degree recognized by the Accreditation Council for Pharmacy Education (APCE), is dedicated to experiential education. Experiential education is comprised of introductory pharmacy practice experiences (IPPE's), which are interwoven throughout the first three years of the professional curriculum, and advanced pharmacy practice experiences (APPE's), which serve as a capstone in the final year of the degree program. The majority of these experiences are supervised by external pharmacist practitioners or preceptors. Although ACPE mandates adequate preparation and development for preceptors, it does not define the content of such training. Little is understood regarding effective preceptor characteristics and behaviors. The pharmacy literature in this area is scant. <br>Studies in the medical, nursing, and other health-related professional literature suggest that students and preceptors do not always agree on preceptor characteristics and behaviors that are conducive to student learning. Other studies suggest that students who are more experienced may value preceptor characteristics and behaviors differently than novice students. <br>This study conducted a qualitative content analysis to identify preceptor characteristics and behaviors that are valued by experiential experts and pharmacy students. It further examined whether there are differences in the value placed on these characteristics and behaviors between experiential experts and students and between the IPPE and APPE students. Preceptor evaluation instruments as developed by experiential experts from 44 schools of pharmacy and open-ended comments derived from preceptor evaluation instruments completed by IPPE and APPE students from Duquesne University Mylan School of Pharmacy over the 2009-2010 and 2010-2011 academic years were analyzed. <br>Results uncovered four distinct themes: preceptor as professional, instructor, support, and partner. These themes find their roots in transformational leadership theory, adult learning theory, social cognitive theory, and experiential learning models. Results also demonstrated that IPPE and APPE students closely resemble each other in the value they place on desirable preceptor characteristics and behaviors. There was weak correlation between the experiential expert and student voices. Results from this study can be foundational to future research and used to inform preceptor selection criteria, preceptor development programs, and the design of preceptor evaluation instruments. / School of Education / Instructional Leadership Excellence (ILEAD) / EdD / Dissertation

Seagrass beds are highly valuable ecosystems with a potential nursery function for rockfishes in British Columbia. Understanding how the nursery value of seagrass habitats differs for rockfish species, and what factors create this variability in habitat value, is important for effective conservation planning. In this study, the use of Zostera marina beds in Barkley Sound by juvenile rockfishes (Sebastes spp.) was investigated. Rockfish have been observed in Z. marina beds by many researchers, however, their abundance and distribution between beds has been shown to be variable. The abundance of juvenile rockfishes in five beds was assessed in 2005 and 2006 using visual surveys. Environmental and biological variables that could potentially influence this abundance were measured concurrently. These included supply of settling fish (hereafter “settlers”), biotic and abiotic habitat characteristics. The eelgrass beds that I studied were found to differ significantly in their habitat characteristics, the abundance of settlers arriving to them, as well as the abundance of juvenile recruits in the beds. Sebastes melanops and S. caurinus were found at the sites between June and September. There was no significant relationship between the abundance of settlers arriving at a bed, and the abundance of juveniles using it. However, many of the eleven habitat characteristics investigated were significantly correlated with the abundance of either S. melanops, or S. caurinus. It is likely that these relationships arose from multiple causes which acted both pre- and post-settlement. Habitat features that were identified as correlates with high juvenile abundance value included lower epiphyte biomass, nearness to kelp habitats, lower water temperature, lower shoot density, and higher leaf width.

Thesis (M.A.)--Columbia Biblical Seminary, 1988. / Abstract. Includes bibliographical references (leaves 107-109).

Thesis (Ph.D.)--University of Melbourne, Dept. of History, 2003. / Typescript (photocopy). Includes bibliographical references (leaves 263-281).