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Source: Masters Abstracts International, Volume: 47-06, page: 3543. Adviser: Patrice Vaeth. Includes bibliographical references.

While the effect of auditor industry specialization is well documented in prior literature, it is unclear under what conditions or for which type of firms an auditor's industry expertise matters. I hypothesize that industry specialist auditors will provide higher quality audits in settings where the likelihood of revenue manipulation is greater. I use a firm's manipulation of revenues to measure audit quality because the revenue account is significant, requires in-depth industry specific knowledge, and is subject to frequent manipulation. The results suggest that the impact of industry specialists is concentrated among firms with complex revenue recognition standards, high growth, and low institutional monitoring. Overall, my findings highlight the importance for regulators, auditors, clients, and investors to consider the circumstances in which industry expertise improves the quality of an audit.

Abstract Objective Patients with Parkinson’s disease often have symptoms of dysphagia. These swallowingproblems have consequences for quality of life as well for the physical wellbeing of thepatients. AimThe aim of this study was to describe and correlate Swallowing Quality of Life (SWAL-QOL)scores, self-assessment of swallowing function using a visual analogue scale and the resultsfrom a fiber endoscopic evaluation of swallowing function in patients who had been selectedfor Deep Brain Stimulation in caudal zona incerta. A secondary aim was to correlate diseaseduration with results from SWAL-QOL and the fiber endoscopic evaluation of swallowingfunction. Method Ten male Parkinson’s patients (age 45-69 yrs, median 61.5 yrs) who were selected for DeepBrain Stimulation completing the Swallowing Quality of life form, as well as rating theirswallowing function using a visual analogue scale and undergoing a fiber endoscopicevaluation of their swallowing function.     Results The median total SWAL-QOL score was 94% while the mean was 91%. The median scorefrom the self-assessment was 85% while the mean was 93%. The total SWAL-QOL scorecorrelated with disease duration measured as years since diagnosis (r=-.72, p<.05). Diseaseduration measured as years with symptoms correlated with pre-swallow spillage (r>.63,p<.05).    Conclusions The results showed high levels of swallowing related quality of life for the studied group. Theself-assessment on the visual analogue scale and the fiber endoscopic evaluations alsorevealed that swallowing function was good in this sample. There were significantcorrelations between disease duration and some SWAL-QOL parameters as well as some ofthe outcomes from the fiber endoscopic evaluation.

Education broadens the life choices and capabilities of those who receive it, and confers external benefits to society as a whole. In sub-Saharan Africa, a major issue concerning school attendance among the poor has been the direct monetary costs represented by primary school “user” fees, which became particularly commonplace in sub-Saharan African countries during the post-colonial period. While fees have been advocated in the past as a way for impoverished governments to fund the improvement and expansion of primary education, in more recent years the position of the international development community has shifted in favour of fee abolition as a means of achieving Universal Primary Education. This thesis examines the long-term relationship between school fees and education quality and access over the past 40 years in seven sub-Saharan African countries. I find that the introduction of fees decreased primary school enrolment, primarily by keeping the poorest children out of school, without achieving significant quality improvements. A fall-off in government spending following the introduction of fees is presented as a possible explanation. I also focus on the quality impacts associated with the major increases in enrolment following fee abolition, and emphasize the importance of government commitment to making up the funding shortfall generated by this policy change.

No abstract available. / Thesis (M.Com.)-University of Natal, Durban, 2000.

Thesis (Ph.D.)--University of Wisconsin--Madison, 2006. / Includes bibliographical references (p. 155-163). Also available on the Internet.

Thesis (Ph. D.)--University of Washington, 1997. / Vita. Includes bibliographical references (leaves [120]-123).

Thesis (M.H.A.)--University of Michigan, 1962.

Thesis (M.H.A.)--University of Michigan, 1962. / eContent provider-neutral record in process. Description based on print version record.