Unaccountable corporate polluters profit short term at the expense of global economic sustainability. The purpose of the study was to determine if carbon dioxide (CO2) penalties on the airline emissions would result in financial statement disclosure and emission mitigation. Contributing to environmental accounting, the study was based in corporate social responsibility with a conceptual framework based on economically-centered CO2 studies. A random sample of 69 global airlines, taken from the International Air Transport Association (IATA) and the International Civil Aviation Organization (ICAO) memberships, was stratified between EU bound and non-EU bound airlines. The research questions explored (a) the frequency mean differences in disclosed CO2 costs between the strata based upon the European Union's environmental trading scheme (EU-ETS) and (b) whether international financial reporting standards (IFRS) influenced the financial statement reporting of CO2 emissions costs. Financial statement data were analyzed in a 3-year longitudinal, ex-post, quasi-experimental, repeated measures factorial ANOVA and ANCOVA, pretest-posttest control group design. The results showed significant CO2 disclosure differences between the experimental (EU bound) airlines and control group (non-EU) airlines and for those airlines with IFRS prepared statements. These results should convince accounting practitioners that the quantification and reporting of greenhouse gas pollution can become the catalyst for improved operations and commercial sustainability. Positive social change to mitigate anthropogenic pollution should result and should promote normative accounting practice to hold those responsible to a higher global accountability.

Convex geometries are combinatorial structures; they capture in an abstract way the essential features of convexity in Euclidean space, graphs or posets for instance. A convex geometry consists of a finite ground set plus a collection of subsets, called the convex sets and satisfying certain axioms. In this work, we study two natural problems on convex geometries. First, we consider the maximum-weight convex set problem. After proving a hardness result for the problem, we study a special family of convex geometries built on split graphs. We show that the convex sets of such a convex geometry relate to poset convex geometries constructed from the split graph. We discuss a few consequences, obtaining a simple polynomial-time algorithm to solve the problem on split graphs. Next, we generalize those results and design the first polynomial-time algorithm for the maximum-weight convex set problem in chordal graphs. Second, we consider the realizability problem. We show that deciding if a given convex geometry (encoded by its copoints) results from a point set in the plane is ER-hard. We complete our text with a brief discussion of potential further work. / Doctorat en Sciences / info:eu-repo/semantics/nonPublished

This research project began with the objective of obtaining a deeper understanding of the conduct of business on the Internet. Research regarding the overall performance of business on the Web has been limited due to several constraining factors. Firstly, the shear size, volume, and perceived complexity of business on the Web made it an imposing target for research. Secondly, the interdisciplinary nature of the field had an initial dampening effect on research activity. Kuhn (1962) describes this phenomenon as the insufficiency of methodological directives. He writes (p. 3) ‘Instructed to examine electrical or chemical phenomena, the man who is ignorant of these fields but who knows what it is to be scientific may legitimately reach any one of a number of incompatible conclusions. Among those legitimate possibilities, the particular conclusions he does arrive at are probably determined by his prior experience in the other fields’. Thirdly, academic interest in Web businesses was somewhat diminished by the bursting of the dot com bubble during 2000-2001 as evidenced by the fact that many academic programs in electronic commerce have been discontinued or significantly reduced (Featherstone, Ellis & Borstorff 2004). Lastly, methodological issues arose which limited the application of previously available sampling methods. The impact of this meant that drawing representative samples of websites in order to examine business behaviour became a more complex endeavour. As a result, many fundamental questions regarding business on the Web have remained unanswered. For example, there has been no clear answer to the question of what new business models, if any, are evolving within the Web environment. What is the role of entrepreneurship employing the Web? What are the key elements or mechanisms driving business expansion in the Web? Some have suggested that Web use necessitates greater business cooperation than may be necessary in the non-virtual world. Is there evidence that this is so? This thesis addresses these questions. It accomplishes this by reducing the function of business on the Internet to its simplest element, the domain name, and by employing innovative methodologies to explore the business environment of the Web. Using Complexity and Network Theories as a contextual framework , and based upon a review of existing literature, this thesis develops a series of propositions regarding both the conduct and attributes of Web business, and proceeds to present evidence of confirmation or refutation of these propositions.

This dissertation focuses on predictability problems regarding the behaviour of the professional librarians in public-, school- and research libraries in specific crucial situations. The material was obtained by observations/participations (over 10 years) in the daily work in Swedish libraries by non-structured interviews and “free” discussions with librarians and library visitors. Over 200 interviews with 87 librarians and over 300 discussions with 261 library visitors are the fundament of the empirical basis of my study. These findings build up a theoretical basis (a heuristic model) grounded in ideas of deterministic chaos and complexity theory. Deterministic means, that the current state is the consequence of its preceding states, in my terms, the corporate memory in organizations. Chaotic means the sensitivity of initial condition. Deterministic chaos describes behaviour which satisfies the conditions of determinism but even shows the characteristics of chaos. The study shows that differences between the behaviour of the librarians and the predictions of the behaviour in crucial situations from the political leadership are essentially grounded in ·The history of Swedish libraries (deterministic rationality and self-rationality). ·The asymmetric information between librarians and politicians. ·Self-organization of librarians in the daily work. ·The “free” will of librarians in crucial situations grounded in the philosophy of Kant. The behaviour I could observe was studied in the following situations: ·The demand of a law, which secures the existence of public- and school libraries. ·The selection, development and installation of appropriate computer based information systems in public- school- and research libraries. ·The GÖK- and KUR-projects, which was based on the assumption that new ways to work with the daily patterns in libraries should open the library for more visitors, book loaners and information seekers. The issues discussed in this dissertation gave the following results: ·That the long time, in many cases even short time, unpredictability of librarian behaviour in for the library crucial situations is not only understandable – but also necessary for the development of the library. ·That the deterministic chaotic behaviour of the librarians is generated by self-rationality, asymmetric information, and self-organization. ·That the library is not a chaotic organization but a deterministic chaotic organization. Further I could see tendencies for the same behaviour in other professional, knowledge based Non Profit Organizations like schools, universities and hospitals.

Komplexitetsteori ger ett nytt synsätt på hälso- och sjukvårdens organisation, vilken beskrivs som ett komplext adaptivt system, vars ingående delar står i en inbördes relation till varandra och interagerar i dynamiska, icke linjära mönster. Detta synsätt kontrasterar mot det mer traditionella som ser sjukvården som en hierarkisk och linjär organisationsstruktur. Denna litteraturstudie har som syfte att beskriva hur omvårdnad kan påverkas av en organisationsstuktur präglad av teorin om komplexa adaptiva system. Elva artiklar granskades och analyserades, varvid fyra teman framträdde: ledarskap och medinflytande, samverkan, intellektuell mångfald och informationsflöde. Resultatet visar att omvårdnadsproblem uppmärksammades och åtgärdades snabbare på enheter som organiserats med fokus på medarbetarnas delaktighet och där ledarskapet främjat en hög grad av samverkan inom och mellan vårdens olika professioner samt verkat för ett klimat där alla medarbetare fritt kunde framföra och delge sina åsikter. Komplexitetsteoretiska resonemang ger således nya insikter om hur hälso- och sjukvården kan organiseras för att optimera patienternas välbefinnande och hälsa. / Complexity theory provides a new view on the organization of healthcare, which is described as a complex adaptive system. The integrated parts of this system are interconnected in dynamic, non linear patterns. This contrasts to the traditional way of viewing an organization as hierarchal and linear. The aim of this literature study was to describe how an organizational structure based on complex adaptive systems theory can impact nursing. Eleven articles were examined, revealing four themes: leadership and participation, collaboration, cognitive diversity and information flow. The result showed improved nursing quality and patient outcomes in units organized with a focus on staff participation, a leadership promoting interdisciplinary collaboration and a climate where all employees were free to express and share their opinions. Complexity theory provides new insights how the organization of health care can optimize patients' health and wellbeing.

Randomness is an invaluable resource in theoretical computer science. However, pure random bits are hard to obtain. Quasi-randomness is a tool that has been widely used in eliminating/reducing the randomness from randomized algorithms. In this thesis, we study some aspects of quasi-randomness in graphs. Specifically, we provide an algorithm and a lower bound for two different kinds of regularity lemmas. Our algorithm for FK-regularity is derived using a spectral characterization of quasi-randomness. We also use a similar spectral connection to also answer an open question about quasi-random tournaments. We then provide a "Wowzer" type lower bound (for the number of parts required) for the strong regularity lemma. Finally, we study the derandomization of complexity classes using Turing machine simulations. 1. Connections between quasi-randomness and graph spectra. Quasi-random (or pseudo-random) objects are deterministic objects that behave almost like truly random objects. These objects have been widely studied in various settings (graphs, hypergraphs, directed graphs, set systems, etc.). In many cases, quasi-randomness is very closely related to the spectral properties of the combinatorial object that is under study. In this thesis, we discover the spectral characterizations of quasi-randomness in two different cases to solve open problems. A Deterministic Algorithm for Frieze-Kannan Regularity: The Frieze-Kannan regularity lemma asserts that any given graph of large enough size can be partitioned into a number of parts such that, across parts, the graph is quasi-random. . It was unknown if there was a deterministic algorithm that could produce a parition satisfying the conditions of the Frieze-Kannan regularity lemma in deterministic sub-cubic time. In this thesis, we answer this question by designing an O(n[superscript]w) time algorithm for constructing such a partition, where w is the exponent of fast matrix multiplication. Even Cycles and Quasi-Random Tournaments: Chung and Graham in had provided several equivalent characterizations of quasi-randomness in tournaments. One of them is about the number of "even" cycles where even is defined in the following sense. A cycle is said to be even, if when walking along it, an even number of edges point in the wrong direction. Chung and Graham showed that if close to half of the 4-cycles in a tournament T are even, then T is quasi-random. They asked if the same statement is true if instead of 4-cycles, we consider k-cycles, for an even integer k. We resolve this open question by showing that for every fixed even integer k geq 4, if close to half of the k-cycles in a tournament T are even, then T must be quasi-random. 2. A Wowzer type lower bound for the strong regularity lemma. The regularity lemma of Szemeredi asserts that one can partition every graph into a bounded number of quasi-random bipartite graphs. Alon, Fischer, Krivelevich and Szegedy obtained a variant of the regularity lemma that allows one to have an arbitrary control on this measure of quasi-randomness. However, their proof only guaranteed to produce a partition where the number of parts is given by the Wowzer function, which is the iterated version of the Tower function. We show here that a bound of this type is unavoidable by constructing a graph H, with the property that even if one wants a very mild control on the quasi-randomness of a regular partition, then any such partition of H must have a number of parts given by a Wowzer-type function. 3. How fast can we deterministically simulate nondeterminism? We study an approach towards derandomizing complexity classes using Turing machine simulations. We look at the problem of deterministically counting the exact number of accepting computation paths of a given nondeterministic Turing machine. We provide a deterministic algorithm, which runs in time roughly O(sqrt(S)), where S is the size of the configuration graph. The best of the previously known methods required time linear in S. Our result implies a simulation of probabilistic time classes like PP, BPP and BQP in the same running time. This is an improvement over the currently best known simulation by van Melkebeek and Santhanam.

Japanese non-native English-speaking EFL (English as a foreign language) teachers in secondary education (JEFL teachers) work in a different educational context from language teachers in Europe. The purpose of this exploratory research is to identify the distinctive ways in which JEFL teachers think, know, believe and do. These concepts are subsumed under the general heading of JEFL teacher cognition, particularly as this applies to teaching and teacher education in Eigo Kyoiku (English education in Japan). The overall purpose of exploring JEFL teachers’ cognitions is reflected in four research guiding questions (RQs): 1) to identify the nature of JEFL teacher cognition; 2) to see any particular influences that might help shape JEFL teacher cognition; 3) to learn to what extent JEFL teachers’ cognitions are consistent with their actual practice of teaching; and 4) to discuss the ways in which the concept of language teacher cognition (LTC) may be understood and situated in the Japanese context. The research consisted of two studies: a) a quantitative Preliminary Study administered to 62 JEFL teachers and 81 modern foreign language (MFL) teachers in Scotland, in order to identify any areas regarding JEFL teacher cognition; and b) an in-depth Main Study based on a qualitative and ethnographic approach, featuring 10 JEFL teachers. This made use of qualitative data analysis and the applied KJ method, and also drew on complexity theory, through reflective and reflexive processes with particular reference to retrodictive qualitative modelling (RQM). The results of the Main Study are presented as 16 concept maps, each of which represents a featured aspect of JEFL teacher cognition (ATC). It represents the signature dynamics of each ATC and points to the variation and tension which JEFL teachers experienced in relation to each ATC. The research suggests that, although LTC have certain universal characteristics, it needs to be explored on the assumption that it is situated socially, culturally, locally and personally.

Let there be m parallel machines and n jobs to be scheduled non-preemptively. A job j scheduled on machine i takes p_{i,j} time units to complete, where 1 ≤ i ≤ m and 1 ≤ j ≤ n. For a given schedule, the makespan is the completion time of a machine that finishes last. The goal is to produce a schedule of all n jobs with minimum makespan. This is known as the makespan problem on unrelated parallel machines (UPMs), denoted as R||C_{max}. In this thesis, we focus on subclasses of R||C_{max}. Our research consists of two components. First, a survey of theoretic results for R||C_{max} with a focus on approximation algorithms is presented. Second, we present exact polynomial-time algorithms and approximation algorithms for some subclasses of R||C_{max}. For instance, we present k-approximation algorithms on par with or better than the best known for certain subclasses of R||C_{max}.

This research project began with the objective of obtaining a deeper understanding of the conduct of business on the Internet. Research regarding the overall performance of business on the Web has been limited due to several constraining factors. Firstly, the shear size, volume, and perceived complexity of business on the Web made it an imposing target for research. Secondly, the interdisciplinary nature of the field had an initial dampening effect on research activity. Kuhn (1962) describes this phenomenon as the insufficiency of methodological directives. He writes (p. 3) ‘Instructed to examine electrical or chemical phenomena, the man who is ignorant of these fields but who knows what it is to be scientific may legitimately reach any one of a number of incompatible conclusions. Among those legitimate possibilities, the particular conclusions he does arrive at are probably determined by his prior experience in the other fields’. Thirdly, academic interest in Web businesses was somewhat diminished by the bursting of the dot com bubble during 2000-2001 as evidenced by the fact that many academic programs in electronic commerce have been discontinued or significantly reduced (Featherstone, Ellis & Borstorff 2004). Lastly, methodological issues arose which limited the application of previously available sampling methods. The impact of this meant that drawing representative samples of websites in order to examine business behaviour became a more complex endeavour. As a result, many fundamental questions regarding business on the Web have remained unanswered. For example, there has been no clear answer to the question of what new business models, if any, are evolving within the Web environment. What is the role of entrepreneurship employing the Web? What are the key elements or mechanisms driving business expansion in the Web? Some have suggested that Web use necessitates greater business cooperation than may be necessary in the non-virtual world. Is there evidence that this is so? This thesis addresses these questions. It accomplishes this by reducing the function of business on the Internet to its simplest element, the domain name, and by employing innovative methodologies to explore the business environment of the Web. Using Complexity and Network Theories as a contextual framework , and based upon a review of existing literature, this thesis develops a series of propositions regarding both the conduct and attributes of Web business, and proceeds to present evidence of confirmation or refutation of these propositions.

This research project began with the objective of obtaining a deeper understanding of the conduct of business on the Internet. Research regarding the overall performance of business on the Web has been limited due to several constraining factors. Firstly, the shear size, volume, and perceived complexity of business on the Web made it an imposing target for research. Secondly, the interdisciplinary nature of the field had an initial dampening effect on research activity. Kuhn (1962) describes this phenomenon as the insufficiency of methodological directives. He writes (p. 3) ‘Instructed to examine electrical or chemical phenomena, the man who is ignorant of these fields but who knows what it is to be scientific may legitimately reach any one of a number of incompatible conclusions. Among those legitimate possibilities, the particular conclusions he does arrive at are probably determined by his prior experience in the other fields’. Thirdly, academic interest in Web businesses was somewhat diminished by the bursting of the dot com bubble during 2000-2001 as evidenced by the fact that many academic programs in electronic commerce have been discontinued or significantly reduced (Featherstone, Ellis & Borstorff 2004). Lastly, methodological issues arose which limited the application of previously available sampling methods. The impact of this meant that drawing representative samples of websites in order to examine business behaviour became a more complex endeavour. As a result, many fundamental questions regarding business on the Web have remained unanswered. For example, there has been no clear answer to the question of what new business models, if any, are evolving within the Web environment. What is the role of entrepreneurship employing the Web? What are the key elements or mechanisms driving business expansion in the Web? Some have suggested that Web use necessitates greater business cooperation than may be necessary in the non-virtual world. Is there evidence that this is so? This thesis addresses these questions. It accomplishes this by reducing the function of business on the Internet to its simplest element, the domain name, and by employing innovative methodologies to explore the business environment of the Web. Using Complexity and Network Theories as a contextual framework , and based upon a review of existing literature, this thesis develops a series of propositions regarding both the conduct and attributes of Web business, and proceeds to present evidence of confirmation or refutation of these propositions.