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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
101

The usefulness of corporate annual reports to investment analysts in Saudi Arabia

Al-Mubarak, Fuad January 1997 (has links)
In a developing country such as Saudi Arabia where alternative sources of company information tend to be more limited in a quantity and quality, the role of corporate annual reports for investment activities assumes a much more dominant and prominent role than in the more advanced and economically developed countries. This study was undertaken to examine empirically the usefulness of corporate annual reports to investment analysts in Saudi Arabia and their role in the investment activities. Before undertaking the empirical investigation it was essential to provide a background of the economic and accounting environment under which the Saudi companies operate and investment activities being carried out. Three chapters are designed to fulfil this objective, these are Chapter 2,3 and 4. Chapter 5 is focused in reviewing the literature related to usefulness of financial information. This review is believed to be an important step in providing a framework for the empirical investigation. To achieve the main objective of this research which is to evaluate the importance of corporate annual reports to the investment analysts in Saudi Arabia, a questionnaire survey was carried out to obtain the investment analysts views of the annual reports, the importance they attached to them and the uses of these reports in their investment activities. The results of the survey are presented and discussed in chapters seven and eight. The statistical tests results show that Saudi Arabian investment analysts, despite the differences in their background characteristics, still regard corporate annual reports as the most important source of information for their investment activities. A summary of the main conclusions of the study, as well as a number of recommendations, are reported in the final chapter.
102

An Exploratory Study of the Fundamental Characteristics Influencing the Analysis and Communication Activities of Health Care Incident Reporting Systems

Colvin, Christopher 06 December 2011 (has links)
Incident reporting systems offer rich opportunities for learning from errors in health care. However, little attention has been given to understanding how the implementation of reporting system characteristics impact analysis and communication activities. This research explored the characteristics of reporting systems that promote analysis and communication activities. Ten characteristics were identified through a comprehensive literature review. Two reporting systems were then compared to assess how differences in the implementation of the characteristics impact the contents of the database. The results demonstrated that differences in the characteristics’ implementation have an effect on the ability to extract information essential to analysis activities. Next, the reporting processes of the two systems were mapped onto a hierarchical framework to highlight how the characteristics influence the communication of incident information across the health care system. The presented work furthers the understanding of characteristics needed to design reporting systems more effective at promoting learning.
103

Clinician Mandatory Reporting and Maintenance of the Therapeutic Alliance

Tufford, Lea 07 January 2013 (has links)
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.
104

An Exploratory Study of the Fundamental Characteristics Influencing the Analysis and Communication Activities of Health Care Incident Reporting Systems

Colvin, Christopher 06 December 2011 (has links)
Incident reporting systems offer rich opportunities for learning from errors in health care. However, little attention has been given to understanding how the implementation of reporting system characteristics impact analysis and communication activities. This research explored the characteristics of reporting systems that promote analysis and communication activities. Ten characteristics were identified through a comprehensive literature review. Two reporting systems were then compared to assess how differences in the implementation of the characteristics impact the contents of the database. The results demonstrated that differences in the characteristics’ implementation have an effect on the ability to extract information essential to analysis activities. Next, the reporting processes of the two systems were mapped onto a hierarchical framework to highlight how the characteristics influence the communication of incident information across the health care system. The presented work furthers the understanding of characteristics needed to design reporting systems more effective at promoting learning.
105

Male Self-Disclosure of HIV-Positive Serostatus to Sex Partners

Sullivan, Kathleen January 2005 (has links)
HIV-positive men face multiple challenges when deciding whether or not to disclose their serostatus to sex partners. This survey design using repeated measures examined disclosure of HIV-positive serostatus to sex partners in an ethnically diverse population of men (N= 93) recruited from the community in O'ahu, Hawai'i. The framework guiding the research was Social Cognitive Theory (Bandura, 1987), with a specific focus on self-efficacy for disclosure decision-making and for negotiating safe sex. The aims of the research were to: 1) describe HIV serostatus disclosure to sex partners; 2) describe self-efficacy for disclosure to sex partners and self-efficacy for negotiating safer sex; 3) determine the relationships between demographic, HIV-illness, drug use history, self-efficacy and sex partner variables (relationship status, serostatus), and self-disclosure, and; 4) determine the relationships between demographic, HIV-illness, drug use history, self-efficacy, sex partner variables, self-disclosure, and condom use by the men in the sample. A convenience sample of HIV-seropositive men was enlisted through both active outreach and passive recruitment (posters and public advertisement). Survey responses were anonymous, as the subject matter being asked was sensitive in nature. Results reveal that self-disclosure to sex partners varied based on sex partner serostatus and relationship status, and was significantly influenced by perceived self-efficacy, by income, education, years since diagnosis and contextual factors including cocaine use before sex. Subjects were least likely to disclose to a sex partner whose serostatus was not discussed. An unknown partner serostatus was also significantly associated with less disclosure. The more committed the relationship, the greater the likelihood that a subject would self­ disclose. The longer the time since initial HIV diagnosis the more likely a subject was to disclose to sex partners. High self-efficacy scores were associated with self-disclosure, and with condom use. Cocaine use before sex was associated with less disclosure and less condom use. Self-disclosure was significantly associated with condom use as well. Although a causal relationship is not implied, self-disclosure practices did influence safe sex behavior. Implications for nursing and for future research are discussed.
106

Recent HIV seroconversion at time of first positive test : a comparison before and after HIV reportability

Taylor, Darlene Lois 05 1900 (has links)
Background: HIV was added to the British Columbia list of reportable diseases on 1 May 2003 which included enhanced contact tracing by public health. A sensitive/less-sensitive (S/LS) algorithm using a modified EIA anti-HIV assay was employed to evaluate enhanced partner notification by comparing the proportion of newly diagnosed cases of HIV presenting within 6 months of becoming infected before and after HIV Reporting. Methods: Banked HIV positive samples, collected between 1 Jan 2000– 30 Apr 2003 (pre-reporting group) and 1 May 2003 – 23 Aug 2006 (post-reporting group) were re-tested using the bioMérieux Vironostika HIV-1-S/LS tests. Samples were classified by the S/LS EIA (detuned test) as a recent seroconversion (RSC) (infected for <170 days) or established infection (>170 days). Data was linked to the BC HIV Surveillance and AIDS databases. The proportion of RSC in the pre-reporting group was compared to the proportion of RSC in the post-reporting group using a 2-sided z-test of independent proportions. Similarly, the proportion of new cases of HIV presenting with AIDS was compared between groups. A Kappa statistic was calculated to determine the level of agreement between clinical assessment of HIV staging was compared and the detuned test results. Finally, characteristics of RSC were examined. Results: Serum was available for 1111 newly positive HIV cases in the pre-reporting group and 470 in the post-reporting group. RSC in the pre and post reporting group were 311 (28%; CI: 25.36%, 30.73%) and 136 (29%; CI: 24.87%, 33.27%) respectively (p= 0.70). There was no significant difference in the proportion of cases presenting with AIDS between groups (pre-reporting: 6.7% [CI: 5.4%, 8.1%]; post-reporting: 7.6% [CI: 6.3%, 9.1%]) (p=0.31). Sex work is independently associated with being RSC (AOR 1.78 [CI:1.09, 2.91]). There is an inverse association between being 41-60 yrs old, Asian and/or mixed ethnicity and RSC. Conclusions: The bioMérieux Vironostika HIV-1-S/LS test is an effective tool to objectively evaluate public health interventions and in identifying sub-populations likely to be RSC. This underpowered study demonstrated a slight increase in RSC post reporting which was not statistically significant. Similarly there was no difference in the proportion of cases presenting with AIDS.
107

Audit committees and financial reporting quality

Baxter, Peter J. January 2007 (has links)
[Abstract]:This research investigated whether the formation of audit committees and their characteristics are associated with improved financial reporting quality. Modified versions of the models developed by Jones (1991) and Dechow and Dichev (2002) provided three measures of earnings quality, which were used to proxy for financial reporting quality. The audit committee characteristics investigated were: independence, expertise, activity, size and tenure.Several contributions to knowledge are made by this research. First, this research examined the association between audit committee formation and financial reporting quality. This could not be done in many of the prior studies that used data on companies in the United States (Klein 2002a; Xie, Davidson and DaDalt 2003a; Bedard, Chtourou and Courteau 2004; Vafeas 2005; Yang and Krishnan 2005; Dhaliwal, Naiker and Navissi 2006), where audit committees have been mandatory for companies listed on the New York Stock Exchange since 1978. A large number of public and private sector groups have recommended mandatory audit committee establishment for all Australian listed companies. However, there has been a lack of empirical support for these recommendations and this research provides evidence regarding this association.Second, audit committees are more heavily regulated in the United States than Australia. Given the relative lack of audit committee regulation for Australian companies, Australia represented a richer empirical setting for the examination of the association between audit committee characteristics and financial reporting quality. The use of Australian company data for the selected time period, avoided the confounding effect of regulation on this association.Third, this research used both a modified version of the traditional Jones (1991) discretionary accruals model and the more recently developed accrual estimation error model from Dechow and Dichev (2002) to estimate proxies for financial reporting quality. Most of the prior studies predominantly used the Jones (1991) model, which has been subject to criticism in the literature. Therefore, the use of multiple models provides more powerful tests of the association between audit committees and financial reporting quality. Finally, this research included changes tests in addition to cross-sectional tests to reduce the likelihood of problems with omitted variables.Several conclusions can be drawn from the results. First, there was some evidence that earnings quality measured using the modified Jones (1991) model significantly reduced in the year following audit committee formation, thus providing some support for the notion that the formation of audit committees improves financial reporting quality. However, a comparison of these results with those of tests using earnings quality measures based on Dechow and Dichev (2002) indicates that audit committees appear more effective at reducing opportunistic earnings management, rather than total accrual estimation errors. Second, there was little evidence of a significant association between the characteristics of audit committees and improved financial reporting quality. Consequently, it can be suggested that, once audit committees are established, variations in their characteristics do not significantly affect financial reporting quality.These conclusions provide support for the mandatory audit committee requirement under the Australian Stock Exchange (ASX) listing rules, which became effective from 1 January 2003. However, there are doubts over the usefulness of several aspects of the ASX Corporate Governance Council's recommendations concerning the composition and size of audit committees.
108

Hazards of drug therapy : on the management of adverse drug reactions - from signal detection and evaluation to risk minimization /

Hedenmalm, Karin, January 2005 (has links)
Diss. (sammanfattning) Uppsala : Uppsala universitet, 2005. / Härtill 6 uppsatser.
109

Nyhetsvanor.nu : nyhetsanvändning på internet 1998 till 2003 /

Bergström, Annika, January 2005 (has links)
Diss. Göteborg : Göteborgs universitet, 2005.
110

Gewinnkonzeptionen und Erfolgsdarstellung nach IFRS Analyse der direkt im Eigenkapital erfassten Erfolgsbestandteile

Antonakopoulos, Nadine January 2006 (has links)
Zugl.: Siegen, Univ., Diss., 2006

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