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The purpose of this study was to understand the loneliness felt by refugees who are living in Cyprus and Ireland, countries that are foreign to them. This was primarily viewed through the eyes of employees that dedicate their careers to helping them. The research was conducted using qualitative methods. two employees from Cyprus and Ireland were interviewed. Thematic analysis was used in order to identify different themes within the findings. The data was manually analysed in order to bring these themes to light. The refugee theory developed by Kunz was chosen in order to understand the topic on a deeper level. The findings showed multiple examples of how these employees understood the loneliness that refugees feel. It was also revealed that they do believe that loneliness is a prevailing factor amongst all types of refugees.

A common cliché found in annual reports is "our employees are our most important, valuable asset." While many companies claim human capital is an important asset and source of valuable earnings, there is nary a human asset found in financial statements. This research paper investigates the usefulness and importance of voluntary human capital disclosures. The 2 X 2 X 2 experiment manipulates firm financial performance, non-GAAP voluntary disclosures, and disclosure attestation to identify the extent to which human capital disclosures influence investor decision-making related to assessments of management credibility and firm value. The research described in this dissertation also investigates the interactive effects of auditor attestation on voluntary disclosure. The primary hypothesis examines whether firms providing strong human capital disclosures will have higher credibility ratings and stock price associations than firms not providing such disclosures. I find that when presented with human capital metrics, investors' assessments of credibility and firm stock price are attenuated by human capital disclosures, especially during periods of strong financial performance. Results also suggest investors key in on both non-financial and financial human capital metrics. Based on cognitive processing time, analyses indicate investors spend more time processing strong human capital disclosures. Another important hypothesis examines if firms receiving attestation services over voluntary human capital disclosures will have higher credibility ratings than firms not receiving such services. I find some evidence investors cognitively acknowledge the presence of auditor attestation reports when they are presented, and both credibility and stock price assessments are impacted by attestation services. Overall, the original research described here makes a contribution to the existing literature by providing unique insight as to how human capital information is viewed by investors. Current reporting standards focus on financial assets, physical assets, and technological/intellectual property. This can result in significant transparency issues when publicly traded firms fail to adequately disclose human capital risks. Organizations undoubtedly have substantial unreported human capital benefits and risks, which can have a potentially significant market valuation impact. The research conducted and reported in this paper illuminates the potential benefits of human capital disclosures to both internal and external firm stakeholders. / Ph. D.

The purpose of this study is to investigate how the effects of principles vs. rules based accounting standards and a potential change in the audit reporting model will affect investors' perceptions of management's reporting credibility.  The Securities and Exchange Commission is currently considering the adoption of International Financial Reporting Standards, which is considered to be a set of principles based accounting standards.  Whereas, U.S. Generally Accepted Accounting Principles are considered rules based.  Additionally, the Public Company Accounting Oversight Board is considering a possible change to the existing audit reporting model.  The audit reporting change currently under consideration would require the use of additional emphasis of matter paragraphs within the audit report to discuss areas of higher risk in the financial statements.  A sample of 196 nonprofessional investors completed an on-line 2 X 2 between subjects experiment that manipulated accounting standard type and level of auditor reporting.  Participants assessed direct and indirect measures of reporting credibility, obtained the experimental manipulations, and provided revised credibility assessments.  Changes in credibility served as the dependent variable.  The results suggest that expanded auditor reporting resulted in lower perceptions of management\'s reporting credibility. Additionally, the effects of expanded auditor reporting appear stronger under rules based accounting standards.  No main effects, however, of accounting standard type were observed.  These results contribute to the existing literature on accounting standard type, the information content of audit reports, and reporting credibility. / Ph. D.

While there has been considerable growth in the success and involvement of women athletes in all levels of sport, the opportunity to participate is not enough to guarantee equality in the field of athletics. In society, one must have a voice that is not only heard but is considered credible. This voice is considered sport media, and the right of women to own a place in the field of sport media is as important as their right to participate in professional sport (Staurowsky & DiManno, 2002). While the appearance of women behind the sportscasters desk has grown in both local and network markets, are they deemed less credible than their male counterparts? This study was designed to explore the impact of attractiveness and knowledge in the formation of impressions of credibility of male and female sportscasters. Using a repeated measures analysis of variance, the findings illustrated that a sex stereotype does indeed exist concerning the perceptions of credibility regarding male and female sportscasters. Even the most attractive and most knowledgeable female sportscaster can't overcome the stereotype of another pretty face who cannot talk sports. Her sex prevents her from being judged as credible as the least attractive and least knowledgeable male sportscaster. Implications of these findings and suggestions for future research are discussed. / Master of Arts

Yes / Expert knowledge elicitation lies at the core of judgmental forecasting—a domain that relies fully on the power of such knowledge and its integration into forecasting. Using experts in a demand forecasting framework, this work aims to compare the accuracy improvements and forecasting performances of three judgmental integration methods. To do this, a field study was conducted with 31 experts from four companies. The methods compared were the judgmental adjustment, the 50–50 combination, and the divide-and-conquer. Forecaster expertise, the credibility of system forecasts and the need to rectify system forecasts were also assessed, and mechanisms for performing this assessment were considered. When (a) a forecaster’s relative expertise was high, (b) the relative credibility of the system forecasts was low, and (c) the system forecasts had a strong need of correction, judgmental adjustment improved the accuracy relative to both the other integration methods and the system forecasts. Experts with higher levels of expertise showed higher adjustment frequencies. Our results suggest that judgmental adjustment promises to be valuable in the long term if adequate conditions of forecaster expertise and the credibility of system forecasts are met.