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Master of Landscape Architecture / Department of Landscape Architecture/Regional and Community Planning / Mary C. Kingery-Page / Rural Kansas communities are almost entirely dependent on large energy corporations. These corporations, in turn, are almost completely dependent on fossil fuels for energy production. Three major implications exist within these dependencies: 1) the dependence of rural communities on large corporations reduces the potential of a local economy to support itself; 2) the dependence on fossil fuels has severe environmental impacts; and 3) fossil fuels are non-renewable resources and will inevitably be exhausted. A rural Kansas community has resources necessary to achieve and maintain energy independence in a renewable manner. The design of these systems in regard to economy, society, aesthetics, technology, and ecology will play a key role in sustaining these resources into the future. The intent of the project is to create a tool for rural communities to evaluate localized renewable energy potential using Washington, Kansas as an example. Several questions were addressed to determine the capacity and feasibility of each local energy resource: What renewable energy resources are available to a rural Kansas community and are they sufficient for the community to achieve energy independence? How can the resource or its production be designed and maintained in regard to its environmental impact and long-term viability? What are the implications of energy independence for the community’s identity? Because each question is dependent upon the answer to a previous question, a decision tree was the most viable method for the project’s analysis and development. Research into the technology and science associated with each resource provided a general knowledge of the definitions associated with and processes necessary to determine the feasibility of the resource. For resources receiving a positive feasibility rating, analysis continued with a basic cost/benefit analysis that compares potential costs involving implementation and maintenance with the payback, offsets, and incentives involved in utilizing each resource. Analysis of each feasible resource continued with site suitability analysis. The analysis of each resource resulted in resource maps showing potential implementation locations for three renewable resources studied: hydro, wind, and solar. The maps and accompanying graphics communicate the integration of renewable energy technologies into the existing community’s identity.

SAMMANFATTNING Titel: Revisorns identifikation med klienten respektive professionen – Hur påverkas valet av förhandlingsstrategi? Nivå: C-uppsats i ämnet företagsekonomi Författare: Jannicke Berghold och Vanessa Do Pilar Lemos Handledare: Jan Svanberg Datum: 2016 - Januari Syfte: Revisorers val av förhandlingsstrategi vid meningsskiljaktigheter med klienten angående rapporteringsmål, har visat sig få betydande konsekvenser på de slutliga reviderade rapporterna. Då intressenter till de reviderade företagen till stor del baserar sina investeringsbeslut på dessa rapporter är det av stor vikt att revisorn inte påverkas av den enskilda klienten vid förhandling. Social Identity Theory menar att individer identifierar sig med flertalet sociala grupper, vilka ibland besitter avsevärt skilda intressen och värderingar. Forskare menar att individen är mer eller mindre benägen att följa dessa beroende på hur stark denna identifikation är. Vidare föreslår ny forskning på området att individens beslutsfattande framförallt är beroende av vilken av dessa identiteter som är framträdande i individens sinne vid beslutsögonblicket. Vi ämnar med denna studie undersöka hur revisorns identifikation med klienten påverkar hur denne beter sig vid en förhandling med klienten, samt huruvida denna effekt förändras när professionsidentiteten är framträdande. Metod: Denna studie har genomförts genom att primärdata samlats in via en experimentell enkätundersökning. Urvalspopulationen bestod av 3600 auktoriserade och godkända revisorer i Sverige. Svarsdata har samlats in med hjälp av enkätprogrammet SUNET-survey, för att sedan sammanställas och analyseras i statistikprogrammet SPSS statistics. Resultat & slutsats: Studien visade att en stark klientidentifikation bidrog till att revisorn ansåg sig mer sannolik att använda sig av en förhandlingsstrategi som var inställsam mot klienten, gentemot när klientidentifikationen var svag. Vidare såg vi att när professionsidentiteten gjordes framträdande, så var respondenterna mindre benägen att använda sådana strategier. Vårt utfall visar att styrkan av klientidentifikation påverkar revisorns val av förhandlingsstrategi, dessutom verkar effekten av en framträdande professionsidentitet också influera revisorns val. 3 Förslag till fortsatt forskning: Då det stora bortfallet i vår studie kan ha bidragit till ett missvisande resultat, så föreslår vi att framtida forskare utför en studie i likhet med denna under mer kontrollerade former. Detta för att försäkra sig om en högre svarsfrekvens och för att öka möjligheten att i större utsträckning kunna dra generaliserbara slutsatser. Ett förslag, då tidsaspekten inte utgör ett problem, vore att komplettera enkäten med ett alternativ som gör det möjligt för forskaren att mer djupgående få inblick i respondenternas svar. Uppsatsens bidrag: Vår förhoppning är att vår studie kommer att lämna ett värdefullt bidrag till förhandlingslitteraturen. Detta då vi antar en ny infallsvinkel på revisorns förhandling med klienten genom att studera huruvida valet av förhandlingsstrategi skiljer sig åt beroende på vilken av revisorns multipla sociala identiteter som är mest framträdande i beslutsögonblicket. / ABSTRACT  Title: The auditor's identification with the client and the profession - How does it effect the  choice of negotiating strategy?  Level: Final assignment for Bachelor Degree in Business Administration Author: Jannicke Berghold and Vanessa Do Pilar Lemos Supervisor: Jan Svanberg Date: 2016 – January Aim: The auditor´s choice of negotiating strategy in cases of disagreement with the client regarding the reporting objectives, has proven to have a significant impact on the final statements to be presented to the public. As stakeholders of these companies largely base their investment decisions on these reports, it is very important that the individual client doesn’t influence the auditor at negotiation. Social Identity Theory predicts that individuals identify with multiple amounts of social groups, which sometimes possess significantly different interests and values. Scientists believe that the individual is more or less prone to follow these groups depending on how strong this identification is. Furthermore, new research in the field suggest that individual decision-making above all depends on which of these identities that are salient in the individual's mind at the moment of decision. With this study we intend to examine how the auditor's identification with the client influences how she choses negotiating strategy, and whether the effect changes when professional identity is made salient. Method: This study was conducted by a collection of primary data through an experimental survey. Sample population comprised 3,600 authorized and certified auditors in Sweden. Response data has been collected using questionnaires program SUNET survey, then compiled and analyzed in SPSS Statistics. Result & Conclusions: The study showed that a strong clientidentification contributed to that the auditor was likely with the use of a negotiation strategy that is slimy to the client, when the identification towards the client was weak. Furthermore, we saw that when professional identity was made salient, so respondents were less inclined to use such strategies. Our results show that the strength of client identification affect the auditor's choice of negotiating strategy, additionally appears the effect of a prominent professional identity also influence the auditor's election 5 Suggestions for future research: Since the great shortfall in our study may have contributed to a misleading result, we suggest that future researchers conducting a study like this, would do so under more controlled conditions. This to ensure a higher response rate and to increase the possibility of generalized conclusions. One proposal, when the time aspect does not present a problem, would be to complete the questionnaire with an option that allows the researcher to get more in-depth insight into the respondents' answers. Contribution of the thesis: We hope that our study will make a valuable contribution to the negotiation literature. This by our adaptation of the new approach to the auditor's negotiation with the client by studying whether the choice of negotiating strategy differs depending on which of the auditor's multiple social identities that are most prominent in the moment of decision

The lower and upper independent, domination and irredundant numbers of the graph G = (V, E) are denoted by i ( G) , f3 ( G), 'Y ( G), r ( G), ir ( G) and IR ( G) respectively. These six numbers are called the domination parameters. For each of these parameters n:, we define six types of criticality. The graph G is n:-critical (n:+ -critical) if the removal of any vertex of G causes n: (G) to decrease (increase), G is n:-edge-critical (n:+-edge-critical) if the addition of any missing edge causes n: (G) to decrease (increase), and G is Ir-ER-critical (n:- -ER-critical) if the removal of any edge causes n: (G) to increase (decrease). For all the above-mentioned parameters n: there exist graphs which are n:-critical, n:-edge-critical and n:-ER-critical. However, there do not exist any n:+-critical graphs for n: E {ir,"f,i,/3,IR}, no n:+-edge-critical graphs for n: E {ir,"f,i,/3} and non:--ER-critical graphs for: E {'Y,/3,r,IR}. Graphs which are "I-critical, i-critical, "I-edge-critical and i-edge-critical are well studied in the literature. In this thesis we explore the remaining types of criticality. We commence with the determination of the domination parameters of some wellknown classes of graphs. Each class of graphs we consider will turn out to contain a subclass consisting of graphs that are critical according to one or more of the definitions above. We present characterisations of "I-critical, i-critical, "I-edge-critical and i-edge-critical graphs, as well as ofn:-ER-critical graphs for n: E {/3,r,IR}. These characterisations are useful in deciding which graphs in a specific class are critical. Our main results concern n:-critical and n:-edge-critical graphs for n: E {/3, r, IR}. We show that the only /3-critical graphs are the edgeless graphs and that a graph is IRcritical if and only if it is r-critical, and proceed to investigate the r-critical graphs which are not /3-critical. We characterise /3-edge-critical and r-edge-critical graphs and show that the classes of IR-edge-critical and r-edge-critical graphs coincide. We also exhibit classes of r+ -critical, r+ -edge-critical and i- -ER-critical graphs. / Mathematical Sciences / D. Phil. (Mathematics)

Revisorsyrket utvecklas ständigt. Från att tidigare ha ansetts vara en räknande ensamvarg sittandes på sitt kontor är nu revisorn en fullfjädrad konsult med kommunikation som sin vardagliga huvudsyssla. Allteftersom revisorns arbetsuppgifter byts ut från att till största del bestå av revision till att bestå mer och mer av konsulttjänster, kan revisorns ställning som en oberoende granskare av företags räkenskaper ifrågasättas.Syftet med uppsatsen är att först utforska vilka konsulttjänster, eller Non-Audit Services (NAS), som erbjuds av en revisionsbyrå. Sedan tar studien reda på vad olika intressentgrupper tycker om att revisionsbyråer bistår sina revisionskunder med NAS. Avslutningsvis undersöks intressentgruppernas uppfattning om biståendet av NAS påverkan på oberoendet. Studien byggs upp av agentteorin och intressentteorin, där revisorn ses som en oberoende granskare som ska säkerställa att företagsledningen agerar optimalt för företagets ägare och intressenter.För att få reda på vilka tjänster som NAS innefattar görs först en pilotstudie med intervjuer av fyra revisorer med varierande erfarenhet. Sedan görs en enkätundersökning där frågorna tas fram utifrån informationen från pilotstudien. De intressenter som enkäten skickas ut till är Bankanställda, Investerare/Aktieägare, Revisor/Revisorsassistent/Redovisningskonsult, Skatteverket, Studenter och Andra företag.Resultatet av studien visar att samtliga intressentgrupper ställer sig positiva till att revisionsbyråer bistår sina revisionskunder med NAS, där gruppen Revisor var mest positiva och Studenter och Investerare/Aktieägare minst positiva. Vidare anser samtliga intressentgrupper att biståendet av NAS endast påverkar oberoendet i liten utsträckning, där Revisor anser att det påverkar minst och Investerare/Aktieägare anser att det påverkar mest. Slutsatserna är att intressenterna ser NAS som något positivt och att dess påverkan på oberoendet är lägre än dess positiva sida för företagare.

A substantial amount of prior research has focused on the relation between Central Bank Independence (CBI) and inflation control. However, this research is mainly theoretical or conducted using cross-country statistical regressions and correlations in the developed world. Little attention has been given to understanding this relation in emerging nations or the influence of interest groups on CBI and inflation in a specific context. This thesis addresses both gaps by conducting an in-depth observation and analysis of this relation in a single country (Lebanon) and the influence of the banking sector on both CBI and inflation during a period of high inflation. This empirical evidence in the case of Lebanon shows that Central Bank Independence from the government – even though abundant and complete – was not enough to control inflation. The influence of the banking sector on both CBI and inflation was more important. This work makes a contribution to knowledge through highlighting the importance of national contexts when evaluating the CBI-inflation relation. Furthermore, this research extends our understanding of the literature and its gaps, and presents a new way to conduct in-depth studies in the field. Finally, it provides practical insights that are of importance to central bankers, especially in emerging nations.

<p> </p><p> </p><p><strong>Purpose</strong> - The purpose of the thesis is to record the content of the information shared by buyer to supplier in independent dyadic business relationships in the clothes manufacturing industry of Imbaba and Warrak, Great Cairo, Egypt. The objective is as well to describe how this sharing is managed in terms of communication frequency, order cycle time and information technology used.</p><p><strong>Methodology</strong> – A case study was performed on four companies in the clothes manufacturing industry of Imbaba and Warrak, Egypt. The empirical data was collected through six semi-structured interviews. The results were thereafter analyzed through a summarized framework.</p><p><strong>Findings</strong> - The content of shared information is mainly of traditional character, nevertheless do 50 % of the relationships as well include elements of additional soft information. When the information sharing is performed through regular communication do the frequency vary with an average of 0.43, once every 2.3 days. The order cycle times vary from delivery the same day as order placement to three days after order placement, with an average of 0.5 days. The information is shared through two different information technologies: face-to-face and telephone.</p><p><strong>Research implications</strong> – Imbaba and Warrak are considered one of the poorest districts in the Great Cairo region. The region has although seen great development the last 12-15 years and is today a main district for the industry of clothes manufacturing in Cairo. The role of information sharing yet appears to be poorly examined.</p><p><strong>Originality/value</strong> - Making the situation evident to the case companies will impact on their possibilities to make further improvements within the area of information sharing.</p><p><strong>Key words</strong> Information sharing, dependence, independence, dyad, content, frequency, order cycle time, information technologies.</p><p><strong>Paper type</strong> Bachelor Thesis</p><p> </p>

本研究旨在探討會計師與律師二種專門職業人員對職業道德的認知程度及差異情形。本研究採用多元道德量表作為道德判斷之衡量工具，配合四個道德情境故事，以問卷調查方式向會計師事務所及律師事務所蒐集樣本資料，回收194份問卷，有效問卷173份，並以敘述性統計、t 檢定、Spearman相關分析等方法進行資料分析。實證結果發現，會計師對獨立性與律師對避免利益衝突的認知上有顯著差異，而二者對保密的認知則無顯著差異，可能係此二種專門職業之職業特性不同所致。根據研究結果，本研究提出相關建議，供實務界、教育界及後續研究者作為參考。 / The main purposes of this study were to explore the ethical perception gaps of professional ethics between Certified Public Accountants and Lawyers. This research uses multidimensional ethics scale as a measurement of moral judgments with four dilemmas, then uses the method of questionnaire survey with participants in some accounting firms and law firms. There are 194 samples retrieved, and 174 effective samples. The data is analyzed by using the method of descriptive statistics, t-test, Spearman’s correlation. The findings of the study revealed that the perception gaps of independence for accountants and avoiding the conflicts of interests for lawyers are significant, and the perception gaps of confidentiality are insignificant. This might be resulted from the particularity of these two professions. As a result, this study is recommendable for practicing field, educators, and future researcher as reference materials.

Problemformulering Den befintliga forskningen om vad som motiverar anställda att leva upp till varumärkeslöftet är ostrukturerad. Forskare använder olika nämnare för att beskriva vad som motiverar anställda men det saknas forskning som sammanställer och ger en strukturerad bild av ämnet. Därför är det nödvändigt att systematisera nämnarna för att strukturera den befintliga forskningen. Syfte Syftet med studien är att systematisera de nämnare som driver anställdas motivation att leva upp till varumärkeslöftet. Forskningsfråga Hur kan nämnarna som driver anställdas motivation att leva upp till varumärkeslöftet systematiseras? Metod Studien består av en tvärsnittsstudie av anställdas motivation att leva upp till varumärkeslöftet. Det genomfördes en kvantitativ undersökningsmetod där kvantifierbar data samlades in med hjälp av enkäter. Slutsats För att strukturera befintlig forskning framkom det att nämnarna kunde systematiseras till de fyra faktorerna självständighet, delaktighet, ledarskap och bekräftelse. Det är dessa fyra faktorer som systematiserar de nämnare som leder till anställdas motivation att leva upp till varumärkeslöftet.

Anglo-Free State relations between the wars still awaits a comprehensive study ... This is in par a reflection of the larger failure of British historians to work on Anglo-Irish history '&quot; the Right has been ill at ease dealing with Britan's greatest failure, whilst the Left has found tropical climes more suited for the cultivation of its moral superiority. When R.F.Holland made this apposite comment, just over a decade ago, he may have been adding to the very problems he identified. Writing within the context of the 'Commonweath Alliance', he was joining a distinguished list of British and Irish historians who have sought to fiter inter-war Anglo-Free State relations through the mesh of Empire-Commonweath development. Beginning with A. Berredale Keith in the 1920s, this usage continued in either direct or indirect form (by way of particular institutions of Commonweath) from the 1930s to the 1970s through the works of W.K. Hancock, Nicholas Mansergh and D.W. Harkness, and was still finding favour with Brendan Sexton's study of the Irish Governor-Generalship system in the late 1980s.2 But herein a contradiction has developed: cumulative study of the unnatural origins and performance of the Free State as a Dominion has moved beyond questions of function to ask whether the Free State was in fact ever a Dominion at alL. 3 As such, there seems ever more need to step back from inter-Commonwealth study and refocus on the precise nature of the Free State's central relationship with Britan in this period. It is of course acknowledged that outwith the established zones of internal Irish and Empire-Imperial study there is no home or forum for one of the most enduring quandares of modern Europea history. Even if it is accepted that 'pure' Anglo-Irish history did not end in 1922, the weight of research based on the ten yeas prior, as against the ten yeas subsequent, suggests an easy acceptance, on both sides of the Irish Sea, and Atlantic, of the absolute value changes in that relationship. Studies covering the transition to independence, such as those of Joseph M. CUITan and Sheila Lawlot, have taen only tentative steps beyond 1922, and may indeed have epitomised an approach that subsequent Irish studies have done little to dispel; in the 1980s, major overviews by RF. Foster and J.J. Le have been notably reluctant to evaluate the quality of that new found freedom with continuing reference to Ireland's giant neighbour. Though Foster, and others, have noted that the main aim of the Free State in the 1920s was 'self-definition against Britan', the point is the extent to which Britan was wiling to allow the same. There has then been little impetus for direct Anglo-Free State inter-war study, and although the tide has begun to turn since the mid-1980's, notably through the achievements of Paul Canning, Deidre McMahon and, shortly before his death, Nicholas Mansergh6, it is probable that we are stil a long way short of being able to produce a comprehensive and coherent review of the period. Apar from the crucial Anglo/Irish-Anglo/Commonwealth dichotomy,there remains the political chasm dividing the Cosgrave years of the 1920s from those of de Valera's 1930s; indeed the overwhelming preoccupation with post-1931 confrontations has often, as in the case of McMahon's fine study, taen as its contrasting staing point the supposedly compliant 'pro-Treaty' years of 1922-31. It is hard to bridge this gulf when the little direct work on these earlier years, mostly concentrating on the two fundamenta issues of Boundar and financial settlement, has tended not to question this divide. Although Irish historians have turned an increasingly sympathetic eye on the internal politics and problems of these early yeas, the apathetic external image, in contrast to the later period, has been persistent. Nowhere has this negativity been more apparent than on the, also vita, topic of defence relations. For a subject that has been given more than adequate attention in terms of the 1921 Treaty negotiations and the Treaty Ports issue of the 1930s, the period in between has had little intensive coverage. In this regard the negative response of W.K.Hancock in 1937, stating that Cosgrave did not bother to question British defence imperatives, was stil being held some fifty yeas later by Paul Canning.7 Thus an enduring and importt image has emerged of defence relations re-enforcing the above divide, an image that has had to stand for the lack of new reseach. This does not mea that the image is necessarly an entirely false one, but it does mean that many of the supposed novelties of the de Valera yeas have been built on largely unknown foundations. The Treaty Ports issue is also vita to this thesis, but then so are other defence related matters which had an impact specific to the 1920s. In other words, the human and political context of how both countries, but the Irish government in paricular, coped with the immediate legacy of centuries of armed occupation, with the recent 1916-21 conflct, and with the smaller scale continuity of British occupation, was bound to cast old shadows over a new relationship. But how big were these shadows? It was on the basis of placing some detaled flesh on the skeleton of known (and unknown) policies and events that this thesis took shape. Frustrations and resentments could tae necessarily quieter forms than those which characterised the 1930s, and in the end be no less significant. If the first objective is then to make solid the continuity of defence affairs, it is appropriate to begin with a brief evaluation of the Treaty defence negotiations before tang a close look at British operations in the South in 1922 - the year when a reluctant Cosgrave was to inherit a situation where British forces were close to the development of civil war. Despite our growing knowledge of Britan's part in the progress of that war, there is stil a general perception that its forces became peripheral to events after the Truce of July 1921, and that its Army was, and had been, the only British Service involved in the struggle against armed republicanism.This is simply not the case, and it is to be wondered whether the proper absorption of Irish historians with the internal dynamics of the period, together with the authoritative quality of Charles Townshend's history of the 1919-21 British campaign, have not produced inhibitions to wider inquiry. 8 In any event, as the Admiralty was to play a central par in later defence relations it seems right to introduce, for the first time, the Royal Navy's importt role in the events of 1922. The point here is to establish that the actions and perceptions of both Services were to have repercussions for later attitudes. After these chapters, the following two aim to look at the cumulative legacy of British involvement and how both countries adjusted to the many unresolved questions thrown up by the Treaty and the unplanned contingencies of 1922. Retaining the theme that neither country could escape the past, nor trust to the future, chapter six returns to the physical and political impact made by the continuing presence of British forces in and around the three Treaty Ports, and along and across the Border. The final two chapters explore how all these factors helped determine the conditions for, and consequences of, one of the most damaging episodes of the later 1920s - the complete failure of the joint coasta defence review scheduled for December 1926.In all, the cumulative emphasis on the politics of defence may ilustrate what it was to be a small aspiring country that had little choice but to accept Britan's version of what was an inevitably close relationship, and to endure what Britan claimed as the benign strategic necessity of continued occupation.