This dissertation is concerned with a primary and two secondary research issues. The primary issue pertains to the existence of a two-stage auditor switching decision process; that is the auditor change and the auditor selection stages. The two secondary issues concern the relative influence of variables within their respective decision stages. External auditors are engaged not only to comply with the Corporations Law requirement and Australian Stock Exchange membership conditions but also to reduce the degree of information risk assigned by financial statement users to financial statements prepared by auditee management. The decision to switch auditors may cause financial statement users to assign a higher degree of information risk to financial statements, i.e., the indirect costs of switching auditors. A substantial increase in these indirect costs may have occurred as the average rate that Australian publicly listed companies switch auditor has increased in recent years. However, prior research has provided inconsistent and inconclusive evidence with regard to the variables that influence auditees to switch auditors. To avoid mis-perceptions by financial statement users about the newly appointed auditors' attestation of the financial information prepared by auditees, a greater understanding is needed of the auditor switching decision process to assist in mitigating these indirect costs of switching auditors. In prior research the underlying suggestion why auditees switch auditors is the development of a mis-match of audit services demanded to the services supplied by the incumbent auditor. To overcome this mis-match, auditees after deciding to change auditors then select a specific audit firm that offers suitable services and possesses suitable characteristics. A suggested reason for the inconsistent findings of prior research is that there are two decision stages (auditor change and auditor selection) in the auditor switching decision process and past studies have examined, intentionally or otherwise, different decision stages. From a two decision stage perspective, there are three additional explanations for the inconsistent findings of prior research. These explanations are 1) the inappropriate use of surrogate measures for the decision stage studied, 2) the misuse of the terms auditor change, auditor selection and auditor switching, and 3) the inappropriate research methodology and instrument design employed. This absence of a 'shared agreement' among researchers about the two-stage auditor switching decision concept and misuse of terms may have confused not only researchers but also survey participants and readers of auditor switching literature thus contributing to the inconsistencies in prior evidence as well as perpetuating the inconsistent results where the readers are the future researchers. A review of the literature identified five characteristic variables of the incumbent and replacement audit firms that influence the auditor switching decision. Four variables (disagreements between auditees and auditors that result in, or are caused by, the issuance of a qualified audit report and recommendations from three external sources) in addition to the five incumbent auditor characteristics were found to influence only the auditor change decision. In addition to the five replacement auditor characteristic variables, a further five variables, involving audit firm image creation or other promotional activities, have been found to influence the auditor selection decision stage. A primary and two secondary problems regarding the auditor switching decision process are addressed (1) How and to what extent does the impact of the five auditor characteristics on Australian auditees' decisions to change auditors (to terminate the incumbent auditor's appointment) differ from that on auditees' decisions to select the replacement auditor? (2) How and to what extent are the nine variables used by Australian auditee management in the decision to change auditors (to terminate the incumbent auditors appointment)? (3) How and to what extent are the ten variables used by Australian auditee management in the decision to select a replacement auditor? The provision of evidence to support the two-stage auditor switching decision process may be achieved by jointly examining and identifying significant differences in the perceived influence of auditor characteristics across the two decision stages and a comparison of their rank order of influence within each stage. Three empirical models are constructed to investigate these three research questions. Using the MANOVA (within-subjects) design, the first model is to analyse each respondent's perception of the level of influence of each of the five auditor characteristic variables across the two decision stages. The second and third empirical models are using an one-way ANOVA design to test the influence of each of the respective independent variables (i.e., nine variables for the change decision and ten variables for the selection decision) on the respective dependent variable (i.e., the change decision or the selection decision). Fifty-three usable responses were received from Australian companies identified as voluntarily switching auditors for the reporting year ended 1990 and/or 1991. The data collected for analysis were provided by company executives of these companies. The major findings of this study are: 1) Two of the five auditor characteristics, 'level of audit quality' and 'suitability of non-audit services', differed significantly in their level of relative influence across the two decision stages. Furthermore, there was some support in the results for a perceived difference in the influence of a third auditor characteristic, 'size of audit fees', across both stages. 2) Significant differences were perceived in the level of influence of variables on the auditor change decision stage. The six most influential variables were the higher audit fees, the auditor's offices were not located near the auditee's geographically dispersed offices, the incumbent auditor's lack of industry specialisation, a higher audit quality was not provided, the non-audit services offered were unsuitable, and director's recommendations. 3) In the auditor selection decision stage, significant differences were perceived in the level of influence of variables. The six most influential variables were the lower fees, the recommendations of business colleagues, a higher quality audit can be provided, the suitability of range of non-audit services, the closeness of the auditor's offices to the auditee's geographically dispersed operations, and the availability of industry specialisation. 4) A comparison of the rank order of influence of auditor characteristic variables within each decision stage found variances exist for two variables 'closeness of auditor's offices to the auditee's operations' and 'the level of industry specialisation' across the two stages. 5) The significant difference in the level of influence of characteristics of the incumbent and replacement auditors in the first finding suggests that auditors are not perceived as providing homogeneous services. Furthermore, from the significant difference in these auditor characteristic variables within each decision stage in the second and third findings imply that the auditor characteristics of an auditor are not perceived as homogeneous. The following major conclusions are drawn from this study. The evidence from these major findings support the existence of a two-stage auditor switching decision process. The results also show that auditor switching decision makers' perceptions of the variables that influence auditor switching vary across the two decision stages and with the auditor change and auditor selection decisions. Finally, because the characteristics of the auditors vary in their perceived influence across both stages and within each decision stage, these variances suggest the auditor characteristics supplied are perceived to be heterogeneous. This perceived heterogeneity permits audit firms to differentiate their services offered and requires auditees to employ a two-stage auditor switching decision process.

The Moehau Kiwi Sanctuary is one of five sanctuaries established in 2000 and managed by the Department of Conservation. The objective of the sanctuaries is to protect the most endangered kiwi taxa, and increase kiwi survivorship. Operation Nest Egg (ONE) is a programme utilised by the Moehau Kiwi Sanctuary for artificially incubating abandoned Kiwi eggs and captive rearing chicks until they begin to show a gain in weight. ONE chicks were then released back onto Moehau or adjacent protected areas. Kiwi populations are declining on the mainland at an average of about 3% per year in areas where predators of kiwi are not controlled. The main cause for this decline is chick mortality due to predation by stoats (Mustela erminea). During natal dispersal kiwi are known to disperse significant distances of between 5–20 km, and this has influenced the size of management areas needed for the protection of kiwi (10,000 hectares). The type of forest-cover is an important element in determining where management areas are located, as kiwi has preferences for certain forest types over others. This study conducted at Moehau, Coromandel, on the North Island Brown Kiwi advances our knowledge of kiwi by examining differences in rates and distances of dispersal among chicks, sub-adults, non-territorial and territorial adults, as well as between genders. This study investigates kiwi selective use of roost site types, ground-cover types, forest types and physiographical features. Addressed in this study are differences in dispersal, habitat selection and mortality among age-classes and between genders over the months of the year, and across elevations. Comparisons between ONE and wild-reared kiwi dispersal and mortality are included. Data were collected between 2001 and 2008 from observations of kiwi located during daytime hours. The data recorded included the grid reference, elevation, ground-cover type, forest type, physiography, and the type of roost site. The sample size for this study was significantly larger than for any previous studies thus enabling a greater confidence in estimated dispersal rates and dispersal distances, habitat selection and factors relating to mortality. All wild-reared kiwi displayed dispersal and were not philopatric to their natal area. Dispersal distances were found to be further than previously estimated, with the net distance of natal dispersal differing among age-classes, from an average of 834m (SE +/- 131) for kiwi chicks to 7,553m (SE = +/- 1167) for non-territorial adults. Female sub-adult kiwi dispersed further (7,215m) than male sub-adult kiwi (4,226m) (p = 0.04). The time taken to travel one km during natal dispersal ranged from an average of 131days/km (SE = +/- 9) for chicks to 89 days/km (SE = +/- 13) for sub-adults. Habitat selection has been observed in other studies on kiwi but not specifically for Coromandel North Island Brown Kiwi, and selection for ground-cover types by kiwi when roosting on the surface has never been previously studied. Roost site selection of kiwi differed among age-classes (p <0.001), between gender (p <0.001), and across elevations (p <0.001). Female kiwi were found more often in surface roosts (64%) than hole roosts (32%), and male kiwi were found at similar frequencies in holes (46%) and on the surface (47%). Sub-adults used holes to a greater extent as elevation increased, and selected for sub-alpine forest over broadleaf forest (p <0.001). This study is the first to recognise that selection of ground-cover types by kiwi differs among age-classes (p <0.001). Kiwi chicks were more often found on the surface under dead fern fronds and debris (39%) than other ground-cover types. The mortality rate was highest in chicks (33%), with predation responsible for 60% of these deaths; conservation management techniques were responsible for a further 20% of deaths; the remaining 20% of deaths were due to natural or unknown causes. Summer (December-February) was the season in which 81% of kiwi chick deaths occurred. The high proportion of deaths from monitoring techniques and the use of radio-transmitters (22%) indicates improvements need to be made to current management practices. ONE chicks were found to disperse shorter distances and had a greater mortality rate than wild-reared chicks. Therefore, recommendations are made for changes to ONE management practices. Further recommendations are made for the enhancement of kiwi habitat that could reduce kiwi mortality, and for increasing the habitat available to kiwi, thereby potentially increasing population sizes and/or densities.

Thesis (Ph. D.)--University of Texas at Austin, 2007. / Vita. Includes bibliographical references.

Thesis (Ph. D.)--University of Texas at Austin, 2007. / Vita. Includes bibliographical references.

<p>Because all joint-stock companies in Sweden need to have an auditor we thought it would be</p><p>interesting to study how companies choose their auditor and which factors influence their</p><p>choice. Therefore our research question is:</p><p>“Which factors influence joint-stock companies in their choice of auditor?”</p><p>The main purpose of the study is to get a better and deeper understanding of the subject, in</p><p>order to clarify the purpose we established three sub purposes:</p><p>• Establish which determinants that play a significant role in a company’s choice of</p><p>auditor.</p><p>• Investigate if there are any differences between companies of different sizes.</p><p>• Research how auditors perceive the relationship with their clients.</p><p>We have performed a study with a subjective view of reality and to get a deeper</p><p>understanding for the subject of our thesis we chose a qualitative research method. The</p><p>purpose of this study is to get a better understanding and therefore the hermeneutic point of</p><p>view is the most suitable alternative because it brings attention to understanding and realistic</p><p>thinking. During the study we have done a total of eight interviews, six with joint-stock</p><p>companies of different sizes managed by the owner and two interviews with auditors, both</p><p>working in a “Big Four” audit firm. After the interview we compared the collected data with</p><p>our chosen theories to see if there are any patterns that we can draw a conclusion from. This is</p><p>representative for the deductive approach of our study.</p><p>Our study shows that recommendations and personal relationships are the most important</p><p>determining factors for a company when choosing an auditor. Recommendations from friends</p><p>and family are the most common way to get in contact with an auditor.</p><p>Prior to the study we believed that companies of various sizes would have different opinions</p><p>of which factors that influence their choice of auditor but the study shows that there are no</p><p>significant differences in how the companies choose their auditor.</p><p>The auditors’ perceptions of what expectations the companies have on their auditors overall</p><p>seem to agree with what the companies expressed during the interviews. However, a majority</p><p>of the respondents in the researched companies want their auditor to be more pro-active and</p><p>knowledgeable about the company.</p>

This thesis examines the values and criteria American companies use in hiring or placing expatriate employees in China. These values and criteria affect the success or failure of expatriate employees and a company's bottom line - profitability. Investigating this topic required an examination of the history of the political, economic, and social philosophies that have shaped contemporary China. It was also necessary to examine expatriates and their role, and to define an American company. Cultural comparisons are made between the United States and China using Hofstede's Four Dimensions, Ronen and Shenkar's Country Clusters, and Hsu's analysis of internal versus external motivation. I explored the relationship between two primary personnel parties in an effort to define how success and failure are measured in overseas assignments. To this end, I interviewed 42 Americans working in China categorized into two groups - the Management Group and the Employee Group. AU participants were located in either Shanghai or Beijing. Based on the interviews, an analytic distinction was made between expatriates hired locally and those employees who were transferred from the United States to China. The results of this study found that local hires tended to be younger and have linguistic and cultural skills, while the expatriates sent from the United States tended to be older and have managerial and technical skills. Challenges confronting both managers and employees will be shown to primarily stem from: 1) External motivations, such lucrative compensation packages, not guaranteeing a successful assignment in China; 2) the focus of companies when hiring or placing an expatriate employee being based on technical and management expertise; 3) cultural and linguistic skills being important for successful expatriate assignments; and, 4) cultural and linguistic training positioning an expatriate to have a successful assignment. These findings lead to the following recommendations: 1) Top managers should be provided with cross-cultural training to understand the importance of cultural and linguistic skills; 2) companies in China should hire local expatriates who have linguistic, cultural, and adaptability skills; and, 3) an investment should be made in technical skills training for local hires rather than linguistic and cultural training for technical expatriate employees. / Graduation date: 2001

Graduation date: 1994

The shift towards global networking brings with it many opportunities and challenges. In this paper, we discuss key technologies in achieving global semantic interoperability among heterogeneous information systems, including both traditional and web data sources. In particular, we focus on the importance of this capability and technologies we have designed to overcome ontological heterogeneity, a common type of disparity in financial information systems. Our approach to representing and reasoning with ontological heterogeneities in data sources is an extension of the Context Interchange (COIN) framework, a mediator-based approach for achieving semantic interoperability among heterogeneous sources and receivers. We also analyze the issue of ontological heterogeneity in the context of source-selection, and offer a declarative solution that combines symbolic solvers and mixed integer programming techniques in a constraint logic-programming framework. Finally, we discuss how these techniques can be coupled with emerging Semantic Web related technologies and standards such as Web-Services, DAML+OIL, and RuleML, to offer scalable solutions for global semantic interoperability. We believe that the synergy of database integration and Semantic Web research can make significant contributions to the financial knowledge integration problem, which has implications in financial services, and many other e-business tasks. / Singapore-MIT Alliance (SMA)

There are numerous text documents available in electronic form. More and more are becoming available every day. Such documents represent a massive amount of information that is easily accessible. Seeking value in this huge collection requires organization; much of the work of organizing documents can be automated through text classification. The accuracy and our understanding of such systems greatly influences their usefulness. In this paper, we seek 1) to advance the understanding of commonly used text classification techniques, and 2) through that understanding, improve the tools that are available for text classification. We begin by clarifying the assumptions made in the derivation of Naive Bayes, noting basic properties and proposing ways for its extension and improvement. Next, we investigate the quality of Naive Bayes parameter estimates and their impact on classification. Our analysis leads to a theorem which gives an explanation for the improvements that can be found in multiclass classification with Naive Bayes using Error-Correcting Output Codes. We use experimental evidence on two commonly-used data sets to exhibit an application of the theorem. Finally, we show fundamental flaws in a commonly-used feature selection algorithm and develop a statistics-based framework for text feature selection. Greater understanding of Naive Bayes and the properties of text allows us to make better use of it in text classification.

A novel approach to multiclass tumor classification using Artificial Neural Networks (ANNs) was introduced in a recent paper cite{Khan2001}. The method successfully classified and diagnosed small, round blue cell tumors (SRBCTs) of childhood into four distinct categories, neuroblastoma (NB), rhabdomyosarcoma (RMS), non-Hodgkin lymphoma (NHL) and the Ewing family of tumors (EWS), using cDNA gene expression profiles of samples that included both tumor biopsy material and cell lines. We report that using an approach similar to the one reported by Yeang et al cite{Yeang2001}, i.e. multiclass classification by combining outputs of binary classifiers, we achieved equal accuracy with much fewer features. We report the performances of 3 binary classifiers (k-nearest neighbors (kNN), weighted-voting (WV), and support vector machines (SVM)) with 3 feature selection techniques (Golub's Signal to Noise (SN) ratios cite{Golub99}, Fisher scores (FSc) and Mukherjee's SVM feature selection (SVMFS))cite{Sayan98}.