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Die Erstellung von Finanzanalysen nach 34b WpHG : Sorgfaltspflichten und Offenlegungspflichten nach 2-4 FinAnV /Schwalm, Julia. January 2007 (has links) (PDF)
Univ., Diss.--Regensburg, 2006.
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Human resource disclosures : a comparative study of annual reporting practice about information, providers and users in two corporations /Rimmel, Gunnar. January 2003 (has links)
Thesis (doctoral)--Göteborgs universitet, 2003. / Added t.p. with thesis statement inserted. Includes bibliographical references (p. 190-206).
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Contextualizing HIV positive serostatus disclosure by gay men to their sexual partners /Rutledge, Scott Edward. January 2002 (has links)
Thesis (Ph. D.)--University of Washington, 2002. / Vita. Includes bibliographical references (leaves 210-226).
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The power of consumer-to-consumer community (network) on the Internet: consumer decision-making, product sales, and product diffusionDuan, Wenjing 28 August 2008 (has links)
Not available / text
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The credibility consequences of managers' disclosure decisionsMercer, Maureen Ann 28 March 2011 (has links)
Not available / text
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Environmental reporting disclosure in South Africa, a comparative study of the expectations of key stakeholder groups.Mitchell, Clyde Geoffrey. January 2003 (has links)
Part A of this dissertation, represents the literature review and project outline for this study, and includes the definition of the research problem, aims, objectives and the proposed methodology. The literature review considers the emergence of environmental accounting and reporting in the context of the escalating environmental crisis. It reviews the role of accounting prior to the development of the concept of sustainable development, and subsequently focuses specifically on the rise to prominence of environmental reporting and accounting thereafter. It reviews major academic works in this field as well as major international guidelines, standards, protocols and charters on environmental reporting. In addition, the study also reviews the limitations and problems associated with traditional and environmental accounting, and environmental reporting. It proposes a framework that considers the forces influencing environmental reporting, and briefly examines the previous evidence of the contrasting attitudes and perceptions of both preparers and users of such environmental reports. Arising out of this literature review, a study was developed that would measure and compare the expectations of three key stakeholder groups with regard to environmental accounting and reporting, namely: • The companies responsible for preparation • Environmental professionals, who assist in the preparation of these reports or attest as to their validity, and • Environmental activists, pressure groups and non-governmental organisations (NGOs) that rely on such reporting to assess the impact of a company's activities. The study would look at the perceived importance of environmental reports, the areas that are reported on, and the levels of disclosure. It would then contrast the expectations of the above three groups and compare these to the minimum reporting levels required by the only officially endorsed international reporting guideline in South Africa, the Global Reporting Initiative (GRI). The second part of this dissertation (Part B), is presented in the form of a research paper, and is presented in the specific format required by the academic journal Corporate Social Responsibility and Environmental Management, a Wiley InterScience publication, to which it will be submitted for publication, (after final editing to reduce its overall length). This second part includes a brief review of key literature, the aims, objectives and hypothesis of the study. It then details the methodology and the findings, which are discussed in depth. These findings include significant differences that were found between the expectations of the three groups, and differences between these expectations and the reporting specifications of the GRI. The environmental activists and pressure groups were found to expect greater levels of disclosure than professional environmental consultants, who in turn expected higher levels of disclosure than companies and their representatives. There were also significant differences between the responses of the three groups with regards to the importance of specific areas of environmental disclosure. The responses were more skewed towards considering most specific areas of disclosure as very important or extremely important, by the environmental activists and pressure groups. This was more so than for the environmental professionals or company respondents who also considered most of these areas as important or very important. / Thesis (M.Env.Dev.)-University of Natal, Pietermaritzburg, 2003.
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Environmental reporting disclosure in South Africa, a comparative study of the expectations of key stakeholder groups.Mitchell, Clyde Geoffrey. January 2003 (has links)
Part A of this dissertation, represents the literature review and project outline for this study, and includes the definition of the research problem, aims, objectives and the proposed methodology. The literature review considers the emergence of environmental accounting and reporting in the context of the escalating environmental crisis. It reviews the role of accounting prior to the development of the concept of sustainable development, and subsequently focuses specifically on the rise to
prominence of environmental reporting and accounting thereafter. It reviews major academic works in this field as well as major international guidelines, standards, protocols and charters on environmental reporting. In addition, the study also reviews the limitations and problems associated with traditional and environmental accounting, and environmental reporting. It proposes a framework that considers the forces influencing environmental reporting, and briefly examines the previous evidence of the contrasting attitudes and perceptions of both preparers and users of
such environmental reports. Arising out of this literature review, a study was developed that would measure and compare the expectations of three key stakeholder groups with regard to environmental accounting and reporting, namely:
• The companies responsible for preparation
• Environmental professionals, who assist in the preparation of these reports or
attest as to their validity, and
• Environmental activists, pressure groups and non-governmental organisations
(NGOs) that rely on such reporting to assess the impact of a company's
activities.
The study would look at the perceived importance of environmental reports, the areas that are reported on, and the levels of disclosure. It would then contrast the expectations of the above three groups and compare these to the minimum reporting levels required by the only officially endorsed international reporting guideline in South Africa, the Global Reporting Initiative (GRI).
The second part of this dissertation (Part B), is presented in the form of a research paper, and is presented in the specific format required by the academic journal Corporate Social Responsibility and Environmental Management, a Wiley InterScience publication, to which it will be submitted for publication, (after final editing to reduce its overall length). This second part includes a brief review of key literature, the aims, objectives and hypothesis of the study. It then details the methodology and the findings, which are discussed in depth. These findings include significant differences that were found between the expectations of the three groups, and differences between these expectations and the reporting specifications of the GRI. The environmental activists and pressure groups were found to expect greater levels of disclosure than professional environmental consultants, who in turn expected higher levels of disclosure than companies and their representatives. There were also significant differences between the responses of the three groups with regards to the
importance of specific areas of environmental disclosure. The responses were more skewed towards considering most specific areas of disclosure as very important or extremely important, by the environmental activists and pressure groups. This was more so than for the environmental professionals or company respondents who also considered most of these areas as important or very important. / Thesis (M.Sc.)-University of Natal, Pietermaritzburg, 2003.
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Auditor orientation, strategies and tactics in audit negotiationsHollindale, Janice Unknown Date (has links)
This study’s primary objectives are to establish the dimensions, strategies, and tactics used by auditors in the negotiation of sensitive disclosure issues with clients. These issues are typically addressed at the end of the audit and are the primary concern of the audit partner and senior manager. This study uses the tactics established in the negotiation research to test if auditors use the same groups of tactics, and whether these tactics are related by some underlying dimensions, and their relevant strategies. Multidimensional scaling found that there are four dimensions to the tactics that auditors use. During negotiations with their clients, auditors employ tactics representing the underlying dimensions which can be interpreted as “Concern for Self”, “Concern for Client”, “Concern for Others”, and “Concern for Accounting Principles”. Results of cluster analysis established four primary classifications to the 38 auditor tactics. These are “Facilitating”, “Contextual”, “Forcing/asserting”, and “Appeal to authority”. Within these four classifications, twelve sub-categories were observed. These findings reinforce the complexities inherent in the resolution of an audit conflict, and suggest that auditors group together certain tactics for use as called for in the circumstances with which they are dealing. This research contributes to theory within the fields of auditing and general negotiation because it has established that the two-dimensional model of concern that has formed the basis of much behavioural research is insufficient to describe an auditor’s responsibilities. There are four dimensions of concern. While some researchers have proposed a three-dimensional model of negotiation for auditors, the fourth dimension identified in this study is a contribution. This research expands current knowledge fundamental to the audit discipline by establishing the negotiation tactics used by auditors and their underlying multidimensionality, and thus has extended the knowledge of audit conflict management beyond that of strategy-level. Accordingly,this research is beneficial to practicing auditors and for the education of auditors.
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What if they think I'm crazy : clinical interventions to help adolescents manage stigma following a psychiatric hospitalization : a project based upon an independent investigation /McKenna, Megan L. January 2008 (has links)
Thesis (M.S.W.)--Smith College School for Social Work, Northampton, Mass., 2008. / Typescript. Includes bibliographical references (leaves 104-106).
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Industry information diffusion and the lead-lag effect in stock returns /Hou, Kewei. January 2002 (has links)
Thesis (Ph. D.)--University of Chicago, Graduate School of Business, December 2002. / Includes bibliographical references. Also available on the Internet.
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