This study examines the effects of the discretion allowed in fair value accounting on manager selling decisions of Level 3 fair value assets and liabilities. Grounded in motivated reasoning and prospect theory, the discretion permitted for Level 3 fair value assets and liabilities is predicted to have behavioral consequences. The study employs a 2 X 2 between- participant design, manipulating a conservative level of the discretion used to ascertain the fair value (more or less conservative) and the volatility of the historically recognized fair value (low or high). Both graduate students and accounting professionals were asked to read a case scenario and make selling decisions regarding a pool of Level 3 fair value assets purchased six quarters ago. The results indicate that the discretion of the conservative level affects the asking price although the volatility of historically recognized fair values does not significantly influence accounting professionals’ selling choices. In a comparative analysis, as volatility increases, the difference in the asking price increases between the graduate student sample and the professional sample. Additionally, this study provides support that discretion of the conservative level does not affect the likelihood to sell the security, but rather affects the asking price and the lowest price willing to accept if participants were to sell the Level 3 fair value security. These findings contribute to the fair value accounting literature by providing new insights on the effects fair value discretion has on manager decision-making as well as contributing evidence to the fair value accounting relevance debate.

Title: Fair play and the rules of sport Objectives: The main aim of this work is to define the concept of fair play in terms of formalism, and its detailed explanation, explanation of related concepts while using examples from practice, and subsequent critique of formalism in comparison with other concepts of fair play. Methods: The methods of compilation, analysis and synthesis were used. We used the compilation method to summarize the theme based on available literature. The method of analysis was used to understand concepts closely related to fair play as formalism and the method of synthesis to understand the whole theme through the synthesis of the explained parts. Furthermore, we used the method of comparison, for comparing fair play as formalism with other concepts of fair play. Results: The theme of fair play and its relationship to rules was explained. We identified some limits of fair play as formalism, based on comparison with other concepts of fair play. Keywords: Fair play, rules, virtues, cases of fair play conduct, education

Studien har en deduktiv ansats och undersöker kvantitativ syftet av att förklara effekten med implementeringen av IFRS 13 på värderingsförändringen av förvaltningsfastigheter. Vidare är ändamålet att bidra med ytterligare kunskap till effekten av IFRS 13:s implementering för förvaltningsfastigheter. För att svara på syftet har tre hypoteser formulerats som testas genom Wilcoxons teckenrangtest och Mann-Whitney testet. Testerna analyseras följaktligen med två utvalda huvudteorier, den institutionella teorin och legitimitetsteorin, vilka appliceras och diskuteras i studien.     Resultatet av studien visar att det inte går att påvisa en signifikant skillnad i värderingsförändringen av förvaltningsfastigheter och IFRS 13, för och mellan fastighetsbolag på Large Cap och Mid Cap. Samt att det inte går att påvisa någon signifikant skillnad i värderingsförändringen efter implementeringen av IFRS 13, mellan en intern och extern värdering. Studien uppvisar varierande resultat i koppling till andra länder och varierar noterbart från tidigare studier, framför allt i den slutliga hypotesen som behandlar effekten av IFRS 13 på en extern och intern värdering.

One of the most crucial factors that e-commerce protocols should address is a fair exchange. In this research, an advanced method of cryptography coupled with the pay per use technique is used. A new electronic commerce protocol for the exchange of commodities is introduced. The proposed new protocol guarantees both features while addressing the main drawbacks associated with other related protocols. The new suggested e-commerce protocol is composed of two stages: pre-exchange and exchange stages. When the suggested new protocol is analysed with scrupulous protocol analysis, it attains fair exchange and a secure method of payment. The suggested new e-commerce protocol is more efficient than other related existing protocols. In this research “protocol prototype” and “model checking” is used for the purpose of authentication. The protocol prototype verifies that the suggested new protocol is executable when it's used in a real context. By experimental designs, this research shows the length of asymmetric keys as the biggest element that affects the efficiency of the protocol. When model-checking is applied in this protocol, the outcome indicates that the suggested protocol achieves the required features of fairness. Protocol extensions give those involved in the protocol the capacity to be resilient to failure. By using three methods of authentication, this research confirms that the new proposed protocol is well formulated. The work reported in this thesis first study the existing fair exchange protocols that solve the fairness problem. Then, propose more efficient protocol to solve the fairness problem. The original idea in this thesis is to reduce the communication overheads, risks and solve the bottleneck problems in the protocols that involve an online TTP.

Following an attempt to harmonize the U.S. GAAP and IFRS a new IFRS standard became mandatory in the EU known as IFRS 13 “Fair value measurement” in 2013. The new accounting standard aims to decrease inconsistencies with fair value measurement by introducing new disclosure requirements for fair value assets with no active market (level 3). This study investigates how well Swedish listed firms have complied with the new disclosure requirements, and whether their compliance level has affected the information asymmetry between market participants. The sample consists of Swedish listed firms from Nasdaq OMX within the banking, forestry and real estate industry where fair value assets on level 3 are prevalent. The result revealed that Swedish firms had increased their compliance level with the disclosure requirements; furthermore, the regression analysis indicated a negative relation between an increase in disclosure level and information asymmetry after controlling for some variables. However, since the result was not significant suggestions for future research is to increase the sample size outside of the Swedish context.

This dissertation situates the emergence of women’s intercollegiate sport at the University of Texas from 1927-1992 within the inherent tensions within liberal feminism regarding difference and equality. Specifically, it examines how the rhetoric of fair play functions as a resource for both resistance and social control. The rhetoric of fair play refers to a set of debates and discussions over the structure and meaning of competitive sport. The project proposes three tensions within fair play rhetoric: Discipline or Freedom, Rules as Control or Transformation, and the Universal or Political Athlete. Drawing upon the theoretical resources of liberal, radical and materialist feminism, as well as the cultural theory of Michel Foucault and Raymond Williams, the project argues that values of fairness and meritocracy within sport function dialectically to both empower demands for social change and to extend preexisting hierarchies. A number of questions guided this project: What social norms are at stake during sport competitions? How does fair play rhetoric uphold or challenge these norms? On what basis does fair play rhetoric challenge status quo social conditions? On what basis does it uphold them? And finally, how do the assumptions behind various usages of fair play rhetoric enable and limit their effects on society? Three case studies demonstrate how consecutive women’s sport administrators at Texas used claims to fair play to negotiate the dialectic tension of transcendent claims to sport identity and particular attachments to gender within women’s involvement in sport. Rhetorical tactics shifted from an invocation of sport’s public welfare benefits to political activism on behalf of women’s right to compete at sport. The project sets these varied tactics of sport advocacy within broader contexts of first wave feminism, interwar period Progressivism, social transformations of World War II, Civil Rights activism, and second wave feminism of the 1970s, culminating in the passage of Title IX. The dissertation concludes that the rhetoric of fair play exists within sport, and beyond, as a powerful form of discourse that can be wielded for social control or challenge. What is considered “playing fair” may change with time and perspective but the stakes remain high and thus merit scholarly attention. / text

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I examine whether religiosity is positively associated with the valuation multiples investors assign to fair valued items that are prone to managerial bias. Using a sample of U.S. banking firms, I find that the value relevance of net assets that are hard to verify is higher for firms located in more religious areas than for those located in less religious areas. Moreover, I hypothesize and find that audit quality and firm information environment quality moderate the positive association between religiosity and value relevance. I perform several robustness checks. First, I rule out several alternative explanations to my results. Second, I address the concern that my results suffer from an omitted correlated variable problem. Third, I show that my results hold for firms located in Urban as well as Rural areas. / Thesis (Ph.D, Management) -- Queen's University, 2013-11-28 11:01:35.578

Master of Science / Department of Apparel, Textiles, and Interior Design / Kim Y. Hiller Connell / Purchasing fair trade products is a form of socially responsible consumption. Fair trade is founded on the idea of paying fair wages and providing safe working environments to marginalized producers, typically from developing countries. Baby Boomers, the generational cohort that is the focus of this study, were born between the years 1946 and 1964. The purpose of this thesis is to expand the knowledge base of fair trade consumption related to the Baby Boomer generation. This study makes a positive contribution towards this goal by furthering the understanding of Baby Boomers knowledge about and attitudes towards the fair trade movement, as well as assessing their current level of engagement in purchasing of fair trade products and their perceptions about barriers to purchasing fair trade products to a greater degree. An additional contribution made by this study is the comparison of differences in fair trade knowledge, attitudes, and behaviors of Early versus Late Baby Boomers—a new contribution to the body of knowledge on fair trade. Altogether, 168 Baby Boomers (63 Late Boomers and 105 Early Baby Boomers) participated in the study. Data were collected through an online questionnaire. Questions in the questionnaire focused on: 1) knowledge of the fair trade movement; 2) attitudes about the fair trade movement; 3) fair trade purchasing behaviors; and 4) perceived barriers to fair trade purchasing. Data analysis included a combination of both quantitative (descriptive statistics, independent samples t-tests, and correlation analysis) and qualitative techniques. Guagnano, Stern, and Dietz’s (1995) ABC Model framed the study and Rogers (1983) diffusion theory and the prerequisites for adoption of an innovation guided conceptualization of the barriers to fair trade purchasing. Overall, findings of the study indicated that the participants were knowledgeable about the fair trade movement. They also exhibited positive attitudes towards fair trade but were not willing to compromise on certain product characteristics. The participants were somewhat engaged in a number of fair trade purchasing behaviors and they perceived numerous barriers to purchasing fair trade products. Finally, there were no identifiable differences between the Early and Late Baby Boomers in terms of knowledge, attitudes, or behaviors.

Study on how fair and balanced the three cable news networks were in their coverage of the 2012 presidential election.