This instructional study of fostering student independence while teaching them to read revealed how first grade students develop independent reading behaviors during their 18-22 weeks of instruction. The observations were made of three Reading Recovery teacher/student dyad behaviors during three videotaped lessons; one in the beginning of instruction, one near the middle of instruction and the last just before the students discontinued from their respective programs. Individual units of reading behaviors were identified and labeled as assisted, assisted dependent, assisted independent, or independent based on specific behaviors observed when miscues occurred. The questions guiding the study were directed at student behaviors, teacher behaviors, and student changes over time. The data collected comprised transcripts of the taped sessions, daily lesson plans, running records, and results from scheduled Observation Survey assessments. The concept of independence was discussed as (1) a disposition for independence, (2) functional independence, (3) independence as a self-regulatory behavior, and (4) examples of how children contribute to and extend their learning independently. When they began, the students, Title I students, were among the bottom 10% of readers in their classrooms. When they discontinued (graduated), they functioned as average readers in their classrooms. When the students were assessed again in June after Reading Recovery lessons had ended, they had maintained their gains. In addition each student had acquired an expanding disposition of independence that is expected to be maintained as learning continued. The findings suggest that fostering independence in tutorial settings accelerates learning and enables students to become average readers. / Ed. D.

This dissertation presents the results of three research studies investigating the role trust plays in an auditor's decisions. The first study examines whether auditors develop trust in a client's management after working with the client during prior audit engagements. The results indicate that auditors have higher trust in the client's management after a positive, overall satisfying experience working with the client compared to a negative, overall unsatisfying experience. The first study also investigates whether auditors" trust in a client affects their audit decisions. The results show a negative relationship between auditors" trust and their fraud risk assessment. Specifically, lower levels of trust are associated with higher levels of risk, and vice versa. Together, the results suggest that auditors may indeed develop trust in a client's management and this trust may affect their audit decisions. The second study examines whether Certified Public Accountants’ (CPAs) level of moral reasoning affects their decision to trust a client's management and the extent to which to trust them. The results show that CPAs with relatively higher levels of moral reasoning have less trust in the client's management than CPAs with relatively lower levels of moral reasoning. The findings indicate that an auditor's decision to trust a client's management is, at least in part, an ethical judgment. Also, because the decision is an ethical one, the findings suggest that trust beyond some threshold would be considered unethical. The third study extends the results of the first study by simultaneously examining how an auditor's trust and the financial importance of the client affect the auditor's decision to accept the client's preferred method of recognizing revenue. The results indicate that auditors" trust in the client's management is positively related to their commitment to the goal of supporting the client's preferred reporting methods (goal commitment), which in turn is positively related to the auditors" assessments of the acceptability of the client's methods for reporting purposes. The importance of the client did not affect auditors" goal commitment or their acceptability assessments. The findings suggest that auditors with higher levels of trust may be more likely to accept the client's preferred method of financial reporting. Overall, these results add to our knowledge of audit judgment and decision-making by providing evidence that auditors do indeed develop trust in a client's management; that the decision and extent to trust the client is in part an ethical judgment; and that auditors" trust may affect their audit decisions. This dissertation highlights the important role that an auditor's trust plays in his or her audit decisions. / Ph. D.

This dissertation explores three current issues relevant to the accounting and business communities by empirically examining the effect these issues have on the bond credit market. The first study examines the effect earnings predictability has on both the initial bond rating and the initial pricing of the issue. Earnings predictability is measured as (1) the annual earnings surprise (actual minus analyst forecast) and (2) the dispersion of initial analyst forecasts. The results indicate a negative association between a lack of earnings predictability and both bond ratings and initial bond price. The results are consistent with creditors interpreting greater earnings variability as a dimension of default risk incremental to the benchmark model. These results add to the existing literature by documenting a favorable benefit in the credit arena for firms that have predictable earnings. The second study investigates the effect perceived auditor independence has on the rating assigned to newly issued bonds. The magnitude of non-audit service fees is utilized as a proxy for auditor independence. The results of the study document a consistent negative relationship between the level of non-audit fees provided by the external auditor and the bond rating received by the client for new issues. Several non-audit fee measures are used in the study (raw measure, log scaled, asset scaled, unexpected) and each possess a significant negative association with a firm's bond rating. Importantly, no economic effect was discernable in a classification accuracy analysis. The third study examines what effect, if any, longer auditor tenure has on the client's bond rating. There is some contention that longer auditor tenure can lead to substandard audits either through the auditor's excessive desire to retain the client or through general auditor complacency. However, the issue of auditor tenure is far from one-sided. An alternative view asserts that longer auditor tenure increases client-specific knowledge and, thus, results in increased audit quality. Results indicate a positive association between auditor tenure and the client's bond rating on new issues suggesting that longer auditor tenure is perceived to be beneficial by bond rating analysts. This is consistent with financial statement users perceiving longer tenured auditors to have more client specific knowledge thus increasing auditor competency and a better audit. Overall, these results contribute to the existing knowledge-base in accounting by empirically demonstrating how several important issues of interest to the accounting profession are impounded into a firm's bond rating. This research provides a detailed look at how one important group of knowledgeable financial statement users, i.e. bond rating analysts, incorporate several issues that are relevant and important to the professional community. / Ph. D.

The typical user base for computer applications has transformed, over time, from mostly technically-oriented individuals to include a vast range of the world's population - the majority of whom have little to no technical proficiency. As such, user interfaces have evolved from text-based shell input into multimedia interfaces which typically provide support for receiving input from a number of disparate devices that are operated in conjunction to manipulate a given program. A problem arises when applications add in support for explicit devices; which leads to strong coupling between the underlying code and the defined set of devices that they support. In a nutshell, support for new peripherals almost always requires that the original application be recompiled and /or its internal configuration modified to incorporate the given device(s). Portal, an interaction independence framework, seeks to add a layer of abstraction between arbitrary application code and the devices they support; allowing developers to deal in the realm of abstract program actions instead of crafting code to handle a variety of concrete device inputs. This should eliminate the need for custom device-tailored code for each user-wielded peripheral that an application must support and will enable application device support to be managed via configuration changes to the Portal middleware framework, rather than being hard-coded into an application. This thesis will define the conceptual design of the Portal framework while, at the same time, elaborating on the role that web services will play within it; investigate two pervasive service-oriented architecture paradigms, SOAP and REST, in order to gauge their potential effectiveness in meeting Portal's underlying back-end data transmission requirements; provide implementations for the Portal service-oriented architecture and data model; and, finally, critically evaluate both implementations with an emphasis on their performance with regard to both efficiency and scalability. / Master of Science

By examining the celebration of the Fourth of July during the Civil War, this thesis will highlight the regional distinctiveness of both sides of the war. This work is divided into two main parts, one focusing on the Fourth of July in the Union, the other on the Fourth of July in the Confederacy. Three separate areas of commemoration are analyzed: in newspaper rhetoric, on the home front, and on the battlefield. Rather than stating that the Confederacy abandoned the holiday entirely, this thesis shows that the North and the South celebrated different aspects of the holiday, which reflected unique interpretations of America. Drawing on newspaper and diary accounts, these interpretations are tracked over the course of the war. The Southern perspective could not outlast the Confederacy, the reestablishment of the Union cemented the Northern view, and with emancipation a new vision of America emerged. / Master of Arts

On February 17, 2008 Kosovo declared its independence from Serbia and the event spurred significant media attention. Countries like Spain, Romania, and Russia feared that the event would engender separatism on their own territories, while the U.S., Germany, France, Italy, and UK regarded it as a democratic step. This thesis uses the framing theory to content analyze newspaper articles in seven languages (N=191) that appeared between November 17, 2007 and May 17, 2008, three months before and three months after Kosovo became an independent state. The thesis uses the five generic frames (responsibility, human interest, consequences, morality, and conflict) developed by Semetko and Valkenburg (2000) as well as the three 'macro-frames' (cynicism, speculation, and metacommunication) established by Constantinescu and Tedesco (2007). Results revealed that media from the countries that supported the Kosovo independence framed the event from the perspective of democracy and were almost twice more likely to discuss the position of the U.S., a key decision- maker in the Kosovo issue, than media from the countries that opposed it. Furthermore, newspaper articles from countries that did not support the event were nearly three times more inclined to present the Kosovo independence from the perspective of a precedent for separatism in Europe and the world. By applying the framing theory in an international study, this thesis sheds light on the discrepancies in media coverage from these different democratic systems. / Master of Arts

This research investigates relationships between undergraduate students' understanding of proof and how this understanding relates to their conceptions of mathematical definitions. Three students in an introductory proofs course were each interviewed three times in order to assess their proof schemes, understand how they think of specific mathematical concepts, and investigate how the students prove relationships between these concepts. This research used theoretical frameworks from both proof and definition literature. Findings show that students' ability or inability to adapt their concept images of the mathematical concepts enhanced and impeded their proof schemes, respectively. / Master of Science

No / Using a unique dataset for Egyptian firms, we investigate the relationship between board independence, audit quality and earnings management. We test whether firm-level corporate governance provisions matter in an emerging market setting characterised by weak legal enforcement and inadequate external discipline by the market for corporate control. Our results cast doubt on the notion that a higher ratio of nonexecutive members is associated with lower earnings management. We find that the effect of board independence on earnings management practices is contingent on the levels of ownership held by executive directors and large shareholders, as well as the composition of audit committee. In addition, the results are consistent with the view that high-quality auditors are effective in reducing earnings management.

No / This article observes separately and jointly the impact of international financial reporting standards (IFRS) and/or board of directors’ independence on accounting conservatism in FTSE 100 nonfinancial firms between 2002 and 2007. Using Givoly and Hayn’s (2000) accrual-based measure of accounting conservatism, we found a reduction in conservatism after the mandatory adoption of IFRS, and, also, that board of directors’ independence improved accounting conservatism. Moreover, IFRS and board of directors’ independence had a complementary impact on accounting conservatism since the role of independent directors was not observable prior to the mandatory adoption of IFRS. Our results suggest that, after the mandatory adoption of IFRS, independent directors are likely to put significantly more pressure on the management to practice more accounting conservatism.

Yes / Most people living with dementia want to remain in their own homes, supported by family and paid carers. Care at home often breaks down, necessitating transition to a care home and existing interventions are limited. To inform the development of psychosocial interventions to enable people with dementia to live well for longer at home, we qualitatively explored the views of people living with dementia, family carers and health and social care professionals, on how to achieve and maintain independence at home and what impedes this. METHODS: We conducted an inductive thematic analysis of qualitative interviews with 11 people living with dementia, 19 professionals and 22 family carers in England. RESULTS: We identified four overarching themes: being in a safe and familiar environment, enabling not disabling care, maintaining relationships and community connectedness, and getting the right support. For people living with dementia, the realities of staying active were complex: there was a tension between accepting support that enabled independence and a feeling that in doing so they were accepting dependency. Their and professionals' accounts prioritised autonomy and 'living well with dementia', while family carers prioritised avoiding harm. Professionals promoted positive risk-taking and facilitating independence, whereas family carers often felt they were left holding this risk. DISCUSSION: Psychosocial interventions must accommodate tensions between positive risk-taking and avoiding harm, facilitating autonomy and providing support. They should be adaptive and collaborative, combining self-management with flexible support. Compassionate implementation of rights-based dementia care must consider the emotional burden for family carers of supporting someone to live positively with risk. / This work was supported by the Alzheimer’s Society (UK) and was carried out within the UCL Alzheimer’s Society Centre of Excellence for Independence at home, NIDUS (New Interventions in Dementia Study) programme (Alzheimer’s Society Centre of Excellence grant 330). This project is also part-funded funded by The National Institute for Health Research Applied Research Collaboration North West Coast (ARC NWC).