University of Macau / Faculty of Social Sciences and Humanities. / Department of Government and Public Administration

pt. 1. The mandatory adopton of IFRS and Big4 audits on earnings quality -- pt. 2. The cross-border spillover effect of financial reporting on investment efficiency: evidence from mandatory IFRS adoption -- pt. 3. Discretionary fair value earnings and CEO cash compensation: evidence from continental Europe. / Chen, Chen. / Thesis (Ph.D.)--Chinese University of Hong Kong, 2011. / Includes bibliographical references (leaves 148-157). / Electronic reproduction. Hong Kong : Chinese University of Hong Kong, [2012] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Abstract also in Chinese.

University of Macau / Faculty of Law

University of Macau / Faculty of Law

University of Macau / Faculty of Law

University of Macau / Faculty of Social Sciences and Humanities / Department of Government and Public Administration

University of Macau / Faculty of Law

University of Macau / Faculty of Social Sciences and Humanities / Department of Government and Public Administration

This dissertation endeavours to address an identified gap in literature concerning the relationship between New Zealand and the European Union (EU) in the field of research, science and technology (RS&T). Examination of the partnership begins with the creation of the Science and Technological Cooperation (STC) Arrangement in 1991 and comes to a close in 2008, following the Arrangement’s ‘upgrade’ to an STC Agreement on 16 July. During this time, the intensification of the EU’s activities in RS&T is evident. The Seventh Framework Programme (FP7) currently constitutes the most internationalised Programme to date. Identifying the complementary nature of New Zealand and EU research priorities thus suggests that now, more than ever, the New Zealand research community stands to gain from participation within such an inclusive venture. Aiming to assess the current status of New Zealand-EU research collaboration, the research identifies a number of recurring themes, both positive and negative, that influence the nature of the RS&T relationship. These themes focus on problems concerning visibility within the EU, geographical isolation from this important market, an absence of targeted domestic funding for New Zealand-EU RS&T collaboration and the unwieldy bureaucratic process of the Framework Programme. The research also determines the importance of both ‘official’ and ‘informal’ mechanisms’ in combating the outlined collaborative bottlenecks. Taking these themes into account, the thesis ultimately looks to provide recommendations concerning the future of New Zealand-EU engagement in this field.

The lack of studies relating to the ethical needs and values of public relations professionals in the European Union indicated the need for a research study to ascertain: 1. the experience of European Union public relations professionals in confronting and resolving ethical issues, 2. what the needs are in charting an ethical course for individual professional conduct, 3.what the needs are to guide organizations in the ethical performance of public relations, and 4. the social responsibility of public relations.Nearly all of the quantitative studies have been devoted to an examination of the views of members of American public relations associations. Numerous authors have pointed out the value of ethical standards and of a means of enforcement of the standards for professions. In spite of an ongoing professional dialogue as to the need, little progress has been made in defining sanctions against those who violate ethical principles while defining themselves as public relations counselors.This study was based on a mail survey created and distributed by Sharpe in the Fall of 1993. Three questions from the 1972 Newsom's research study were added. Threehundred and fifty-five public relations practitioner members of the International Public Relations Association within the European Union in 1995 were identified as the population for this study. A 35.2% response rate was attained after two mailings.The typical respondent was male, had been in the profession from 10 to 30 years, held an accreditation, was a specialist and identified himself as a counselor. He related that he confronted ethical issues with frequency particularly in relation to relationships with clients, the news media, and customers. The majority of the ethical issues, which would have or had transgressed the organizational policies and personal/religious principles, consisted of: misleading information, promising more than could and was delivered, supporting a program with which he disagreed in principle, withholding information, and failure to accept responsibilities. He said that he resolved the last ethical issue encountered, which involved their organization's management performance, by pointing out the ethical issue and influencing an ethical action. He placed some value on both IPRA Codes. He saw all ethical issues as ethically wrong, especially those relating to sexual harassment, the sale of unsafe products and services, discrimination, establishing different pay scales for men and women doing the same work, withholding information for gain at expense of others, and promotion and sale of products in other countries that are unacceptable in the EU that place people at risk. He viewed the public relations profession as having a leading role in improving relationships between peoples of different races within a country and between countries. He saw public opinion as an effective control over public relations performance. Finally, he would recommend the establishment and communication of the organization's ethics code and performance policies so organizational management would be recognized for public relations performance. The employment of public relations officials with professional memberships obligating them to uphold a code of ethical conduct was viewed as a criteria that organizations should establish as evidence of the organization's commitment to ethical public relations. / Department of Journalism