This study has investigated mandatory disclosure requirements of financial instruments. A first-time adoption compliance review has been undertaken for the FTSE 100 non-financial IFRS 7 compliant firms. In contrast to prior studies, the results reveal that disclosure levels were high, and in some cases firms produce more disclosure than mandatorily required. As recent reviews of disclosure have shown, extant research lacks a coherent definition of quality that links to the original motivations for financial reporting. An argument has been built for adopting compliance levels as an appropriate proxy for the quality of disclosure. This study tests this definition via key stakeholders’ views both ex-ante and ex-post. A combination of content analysis of comment letters, survey data and semi-structured interviews was adopted. Though there is some evidence to the contrary, by and large, it seems that this definition of quality carries a level of integrity. Following this, a determinants study was undertaken investigating what factors drove the quality and quantity of these disclosures. It was found that higher levels of visibility (news stories versus analysts following), a share issue during the year and a higher volume of derivative assets held were statistically significant to quality. Those determinants significant to quantity were lower levels of managerial ownership and higher levels of news stories versus analyst following. However, of greater interest was the finding that the determinants of the quantity of disclosures were different to quality – and often in opposition. Thus, for the first time in a mandatory reporting environment, the findings cast doubt over the appropriateness of researchers adopting quantity as a proxy for quality. Finally, prior literature has shown that accounting standards requirements can be biased towards certain user groups as a result of the lobbying process. If this was the case for IFRS 7 then the compliance results presented could be unfairly skewed as proposals might be adopted to benefit those stronger lobbyists. It is pleasing to note that this study found that the IASB appears to have approached all groups’ responses fairly and appropriately. However, it should be noted that the evidence suggests that if the geographical origin of a response was from either the UK or from outside of the remaining countries of Europe and the US there was a significantly lower chance of the proposed amendment(s) being accepted. This study contributes to the literature by presenting results from a first full review of financial instruments reporting under IFRS 7, and by providing evidence that full, partial, non- and over-compliance are most likely explained by legitimacy theory, impression management and proprietary costs theory. In addition, this is the first study to review key stakeholders’ attitudes towards the financial instruments reporting requirements, thus helping to justify using the level of compliance as an appropriate measure of quality, whilst providing a cautionary conclusion about the possible inappropriateness of adopting quantity as a proxy.

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The objectives of this study are two-fold: (a) to delineate the factors that guide Ontario social workers’ decision-making when rendering judgments on the mandatory reporting of child maltreatment and (b) to understand how social workers maintain the therapeutic alliance with children and families following the decision to report suspected child maltreatment. The study is informed by two distinct bodies of literature: the decision-making theoretical literature within the fields of medicine, psychology, social work, and marriage and family therapy and the therapeutic alliance theoretical literature. Harnessing the advantages of online survey technology, the study surveyed registered members (n = 480) of the Ontario Association of Social Workers who provide direct service to children and families. Participants responded to prepared vignettes of suspected child maltreatment followed by Likert-scale questions (strongly agree to strongly disagree) and open-ended questions on strategies to maintain the alliance. Open-ended questions allowed respondents to offer further commentary regarding their opinions on mandatory reporting and on maintaining the therapeutic alliance. These comments added a rich source of information to the quantitative data. Multiple logistic regression analyses showed that social workers’ ethical responsibility to the College of Social Workers and Social Service Workers, their legal responsibility to the provincial mandatory reporting laws of Ontario, and consultation with peers or eliciting direction from a supervisor comprised the main factors in their decision-making around reporting suspected child maltreatment to the Children’s Aid Society. Qualitative analyses showed that social workers employ a plethora of strategies to repair the alliance following a disclosure of child maltreatment including reporting strategies, information strategies, affect regulation strategies, advocacy strategies, and resource strategies. The major limitation of the research design was the use of vignette research, which in proscribed circumstances may not reflect what the social worker does in actual practice. Design features that compensate for this limitation include (1) use of a 5-point Likert-item response of strongly agree to strongly disagree to allow respondents a range of responses; and (2) use of open-ended questions to allow respondents the opportunity to express their opinions on the issues.

The accounting profession, particularly the public company auditing profession, has experienced a drastic transformation over the last decade. Following a series of costly accounting scandals that tarnished the profession’s credibility, Congress passed the Sarbanes-Oxley Act of 2002 (SOX) for more rigorous regulation of public companies and public accounting firms. The new policy changed audit interactions with clients and included a mandate for the periodic rotation of audit partners on audit engagements to increase auditor independence. Currently being debated are further changes that may lead to additional restrictions and more work for auditors and their clients. This thesis explores the issue of auditor independence in the audit process and examines whether the periodic rotation of audit firms should be mandated in the U.S.

The objectives of this study are two-fold: (a) to delineate the factors that guide Ontario social workers’ decision-making when rendering judgments on the mandatory reporting of child maltreatment and (b) to understand how social workers maintain the therapeutic alliance with children and families following the decision to report suspected child maltreatment. The study is informed by two distinct bodies of literature: the decision-making theoretical literature within the fields of medicine, psychology, social work, and marriage and family therapy and the therapeutic alliance theoretical literature. Harnessing the advantages of online survey technology, the study surveyed registered members (n = 480) of the Ontario Association of Social Workers who provide direct service to children and families. Participants responded to prepared vignettes of suspected child maltreatment followed by Likert-scale questions (strongly agree to strongly disagree) and open-ended questions on strategies to maintain the alliance. Open-ended questions allowed respondents to offer further commentary regarding their opinions on mandatory reporting and on maintaining the therapeutic alliance. These comments added a rich source of information to the quantitative data. Multiple logistic regression analyses showed that social workers’ ethical responsibility to the College of Social Workers and Social Service Workers, their legal responsibility to the provincial mandatory reporting laws of Ontario, and consultation with peers or eliciting direction from a supervisor comprised the main factors in their decision-making around reporting suspected child maltreatment to the Children’s Aid Society. Qualitative analyses showed that social workers employ a plethora of strategies to repair the alliance following a disclosure of child maltreatment including reporting strategies, information strategies, affect regulation strategies, advocacy strategies, and resource strategies. The major limitation of the research design was the use of vignette research, which in proscribed circumstances may not reflect what the social worker does in actual practice. Design features that compensate for this limitation include (1) use of a 5-point Likert-item response of strongly agree to strongly disagree to allow respondents a range of responses; and (2) use of open-ended questions to allow respondents the opportunity to express their opinions on the issues.

Without academic intervention, such as tutoring, at-risk students may not pass their courses. This study examined differences between the final grades of at-risk students and tutoring methods, such as self-determined tutoring, academic advisor scheduled tutoring, group tutoring, one-to-one tutoring, peer tutoring, and professional tutoring. This study drew from cognitive learning theory and humanistic theory for its conceptual framework. A quantitative, ex post facto research design was used. Archived data supplied by the Registrar's Office and the Academic Enrichment Coordinator included records of 95 male and female students conditionally enrolled at Methodist University in the Academic Enrichment Program during the 2007 to 2009 academic years. The results of an independent samples t test determined there was a significant difference between final grades of students who had self-determined tutoring compared to those who had academic advisor determined tutoring. Results of a one-way analysis of variance determined there were significant differences in final grades of students who received group tutoring compared to one-to-one tutoring and peer tutoring compared to professional tutoring. The preliminary results raised questions of the importance of tutor status in a group or one-to-one setting. A post hoc analysis using a paired-samples t test revealed a statistically significant difference in final grades of students in group settings but not in one-to-one settings. The results of this study offer the potential for positive social change to those in higher education by advancing the understanding of how to support and provide intervention programs, such as tutoring for at-risk students, in order to reduce their risk of academic failure during college.

Thesis (Ph.D.) -- University of Pittsburgh, 2006 / Includes bibliographical references (leaves 216-236). Also available online.

The joint hypotheses of informationally efficient markets, transparent financial statements, and adequate accounting disclosure suggest that announcements of changes in the accounting treatment of employee stock options from footnote disclosure to expense recognition should not trigger stock price reactions because free-cash-flows will not change. Event study results from a sample of 241 firms that announce such changes reveal statistically significant negative price changes followed by positive price changes about equal in magnitude. We propose the learning, sophisticated investor, neglected firm, and firm size hypotheses to explain the observed announcement-period stock price reaction.

Thesis advisor: Marius Stan / This thesis explores America's Opioid addiction crisis through a philosophical lens, arguing for a need to adopt a national mandatory rehabilitative approach for the sake of maintaining our country's cultural ethos grounded in freedom and the subsequent capacity to flourish as a human being. It proceeds in four chapters: the development of our cultural ethos through an analysis of John Locke and J.S. Mill, the history of the opioid addiction crisis and development of the two dominant addiction theories, America's current measures to tackling the crisis, and the proposal of a new approach that recovers addicts' freedom and ability to flourish. The work concludes by arguing for the importance of using philosophical principles and interpretations to guide problem solving and tackling current crises. / Thesis (BA) — Boston College, 2023. / Submitted to: Boston College. College of Arts and Sciences. / Discipline: Departmental Honors. / Discipline: Philosophy.

The prediction results demonstrated that the method using six frames of variables as the input vectors for the BPNN model could improve the model prediction accuracy. Also, the number of nodes used in the hidden layer had a significant impact on the performance of the BPNN model. The results indicated that the best prediction accuracies in advance of a driver’s actual driving behavior with a lead time of 1s, 1.5s, and 1.8s were at 89.6%, 84.9%, 78.8% for merge events, and for non-merge events were at 92.2%, 87.5%, 81.1% respectively. / Recently, the applications of some driver assistance systems on vehicles have reduced vehicle accidents. However, studies have shown that the number of vehicle accidents caused by improper lane-changing behavior remains at a high level. Therefore, research has been focusing on developing a lane-changing assistance system to increase the safety level of driving in traffic. Many researchers have attempted to predict lane-changing behavior, and a general trend in the study of predicting driving behavior is the greater application of computational artificial intelligence. Artificial Neural Network (ANN) is one of the artificial intelligence methods, and it is well-known for its high reliability in a variety of applications. An ANN model can mimic human thinking and behavior due to its ability to capture the complex relationship among different variables in an environment of uncertainty. In this thesis, a BP (back-propagation) Neural Network model established by two methods was developed to predict a driver’s mandatory lane-changing decisions (merge or non-merge) at an early stage by considering driving environment features as the input vectors. Vehicle trajectory data from the Next Generation Simulation (NGSIM) dataset was used for training and testing the model. The results of the proposed model indicated that the prediction accuracies in advance of a driver’s actual driving behavior with a lead time of 1s, 1.5s, and 1.8s were at 89.6%, 84.9%, 78.8% for merge events, and for non-merge events were at 92.2%, 87.5%, 81.1% respectively. / Thesis / Master of Applied Science (MASc) / Lane-changing behavior at freeway on-ramps has a significant effect on driving safety and the stability of traffic flow. During the lane-changing process, the information processed by drivers is more complicated than that processed while remaining in a lane. If drivers fail to accurately judge the appropriate lane-changing time or the relative movement characteristics of related vehicles, vehicles accidents may occur. Thus, accurate prediction of lane-changing behavior is essential for a driving assistance system to ensure driver safety.