Typescript (photocopy). / Digitized by Kansas Correctional Industries

This dissertation investigates the phenomenon of the digitally native production of foreign and international news in Anglo-American media. The focus is on the news startups I am calling “virtual foreign bureaus” (VFBs), independent, professional and niche news outlets that carry out much of the reporting remotely. These news startups have increased in numbers and importance with the shutdowns of foreign bureaus in traditional news organizations. Using newsroom visits, interviews, and content analysis, I compare and contrast journalistic routines and norms of VFBs with those of traditional foreign correspondence. As organizations, VFBs are more networked and less hierarchal than traditional foreign bureaus. I find a different use of sources, with open-source Web databases, crowdsourced material, and social network sources taking precedence over traditional “human” sources, because the former are more accessible to VFBs and also seen as more verifiable than the latter. Despite these differences, I note an increasing convergence of the norms of VFBs and traditional foreign correspondence, working toward the creation of a hybrid professional identity. As organizations, VFBs are entrepreneurial, seeking to combine multiple funding streams to achieve financial independence and sustainability. They rely heavily on foundation grants and partnerships, but such relationships rarely constitute a sustainable business model. I argue that any meaningful solution to the financial woes of foreign reporting should include policy interventions and an infusion of public funds.

Reflecting on the growing interest from scholars and practitioners and their awareness of the necessity to appreciate the involvement of the client in an audit process (Canning, Malsch & O’Dwyer, 2017), the aim of this study is to explore the importance of audit client commitment to comprehensive audit preparation, to improve the quality of a UK financial statements audit. This research is based on a qualitative approach employing semi structured interviews as a research method. Accordingly, interviews were undertaken with audit engagement leaders from a range of auditing firms as well as with finance directors from a range of audited clients. The perspectives as to the levels of preparedness for the first day of the financial statements audit commencing from each participant group were examined and were shown to reveal interesting results. The study unveiled the differences between what auditors and their clients perceived to be ‘ready’ for the financial statements audit. The availability of a completed set of financial statements when the auditors commence their audit has been identified as an issue that causes a significant amount of time pressures on the auditors. Additionally, the thematic analysis of data revealed that as a result of such pressures auditors were adopting practices whereby insufficient/substandard work was completed, which could potentially not only have an adverse effect on the overall quality of the audit, but also contribute to an inappropriate audit opinion being signed. Amendments to current auditing practices and the periods between a reporting period end and the audit work commencing to enhance audit quality was found to underpin the pressures on auditors when forming a time pressured audit opinion. This study of the challenges faced by auditors to plan and complete their audit with conflicting targets and time scales as well as the pressures felt by audit clients, provides audit preparedness specific, evidence based implications on which these may be surmounted to enable a quality, fully documented audit and supported audit opinion to be completed. This study addresses the pressing need to overcome the lack of theoretical discussions on the auditees’ perspectives on auditing practices, and their views on the specific factors enhancing audit quality. Based on the existing literature to date, no study has explored the “auditee” as a research object in scholarly discussions on the quality of a UK financial statements audit. The findings of this study, along with subsequent recommendations have relevance for the key stakeholders of audit engagements and regulators concerned with the enhancement of the quality of a UK financial statements audit, and for scholars interested in broadening their understanding of the audit process as a two-sided relationship.

A Thesis submitted to The University of Arizona College of Medicine - Phoenix in partial fulfillment of the requirements for the Degree of Doctor of Medicine. / Cancer‐related fatigue (CRF) is a well‐documented symptom among gynecologic oncology patients. However, there is little known about the etiology, and treatment options are currently suboptimal. While the lack of knowledge surrounding the intricacies of CRF impedes effective care, there is arguably a more serious barrier to delivering adequate treatment. Fatigue symptoms are highly underreported to physicians making it impossible to offer treatment to a large subsection of patients. This study will focus specifically on gynecologic oncology patients, a population with a staggering prevalence of CRF. The purpose of this study is to identify clinical, psychosocial, and lifestyle characteristics that may be associated with the underreporting of fatigue specifically in gynecologic oncology patients. The design of this study is a cross‐sectional survey. 89 subjects were recruited from three outpatient sites. Inclusion criteria included: (a) women age ≥18 years old with a known ovarian, uterine, cervical, vaginal, vulvar, or primary peritoneal cancer; (b) Currently attending physician’s office hours and/or undergoing chemotherapy at one of the above listed centers. This study will focus specifically on the reporting of CRF in gynecologic oncology patients. Results showed that barriers to reporting fatigue were significantly correlated with the chemotherapy cycle a patient was undergoing. Additionally, the date of last treatment, a patient’s weight, and the cancer stage was associated with higher levels of underreporting in this population. The prevalence of cancer related fatigue is staggering; however, there is limited research as to why patients are underreporting such a significant symptom to their health care team. With the knowledge from this study, screening for fatigue can become more efficient by targeting women in specific chemotherapy cycles. Practitioners can also use this data to identify patients with high‐risk characteristics that might contribute to their unwillingness to discuss fatigue symptoms.

No description available.

Ve své práci se zabývám problematikou reportingu ve specifické oblasti podnikání, a to v bankovnictví. Zaměřuji se na zmapování okruhů reportování směřujících jak k interním, tak také k externím uživatelům. V jednotlivých kapitolách se věnuji zajímavostem, které jsou s danou oblastí reportování spojeny, včetně popisu procesu zpracování příslušných reportů. Výsledkem je přehled všech oblastí reportování, uživatelů, kterým dané reporty slouží a očekávání, která jsou spjata s budoucím vývojem v této oblasti v konkrétním bankovním subjektu.

The purpose of the present thesis is to provide a detailed descriptive account of recent Corporate Internet Reporting (CIR) practices amongst non-financial companies listed on the Egyptian Exchange (EGX), and explore the perceptions of both users and preparers of corporate information concerning this phenomenon in Egypt. The investigation involves: (i) a disclosure index analysis of CIR practices amongst the sampled companies at two points in time – December 2010 and December 2011 – in order to determine the extent of such practices and ascertain whether this has changed across time; (ii) interviews with users (private investors and financial analysts) and preparers (company officials) of corporate information, in order to gather the views of those individuals concerning CIR in Egypt; and (iii) a questionnaire survey of a wider sample of users and preparers of corporate information, in order to explore the perceptions of a relatively large number of users and preparers regarding CIR in Egypt and thereby complement the disclosure index and interview results. The results suggest that the extent of CIR practices amongst the sampled companies is still limited and there has been little improvement over the investigated period. The results also report great variations amongst the investigated companies concerning the extent to which they embrace the power of the internet for reporting purposes as the full possibilities of the internet in this regard appear not to have yet been realised. However, the practice is found to have a potentially positive impact on the understandability, relevance and comparability of corporate information disseminated online, while its impact on reliability is still questionable. The results from the interview analysis reveal that: (i) the majority of participants were broadly satisfied with Egypt’s internet infrastructure; (ii) interviewees were intensive users of the internet, including accessing online corporate information; and (iii) notwithstanding the previous point, hard copy reports remain the most important source of corporate financial disclosure in Egypt. Views regarding the future of CIR were mixed; participants highlighted some problems associated with CIR and indicated a belief that such practices in Egypt are still very limited compared to those found in developed capital markets. Nonetheless, CIR practices are seen as potentially having a positive impact on the understandability, relevance, and comparability of accounting information, although this was not the case with regard to reliability. The results of the questionnaire survey indicate that the need to offer an image of modernity and to provide financial information are the most important reasons for engaging in CIR practices in Egypt. The participants were reasonably satisfied with most of the investigated issues, although a significant difference was evident amongst the respondent groups concerning the security and privacy of information disseminated via the internet. The results support those from the interviews in suggesting that hard copy annual reports are viewed as the most important source of disclosure in Egypt, with the respondents viewing CIR practices as a supplement to, rather than a substitute for, hard copy reports. Finally, the findings support those from the rest of the empirical work in suggesting that, with the exception of reliability, the respondents saw CIR practices as having a potentially positive impact on the qualitative characteristics of accounting information set out in the IASC Framework (1989); this view was shared by users and preparers alike, in contrast to the interviewees, the questionnaire respondents saw CIR practices as having an impact on the cost of capital and share prices, but this view was not overwhelming.

Thesis (MPH)--University of Limpopo, 2010. / Background Despite of all the media information and reports about women abuse and non- reporting, there seems to be a high rate of domestic violence, according to reports obtained at Masonwabisane women support centre in Butterworth, Eastern Cape. According to the managing director of the above centre twenty (20) victims report daily at the centre. Probably because of cultural and religious beliefs, violence is not always reported or talked about. It is against this background that the researcher intended to conduct this study. Aims Examination of the characteristics of abused women who visited Masonwabisane Women Support Centre (MWSC) in Butterworth, Eastern Cape. Methodology Data was collected at MWSC in Butterworth an NGO operating under Mnquma local municipality. A descriptive quantitative study was used on records of abused women obtained from Butterworth areas who visited the centre and were reviewed retrospectively using a template developed by the researcher with effect from the 1st of July to 31 December 2007. The records were divided according to the areas served by the organization and the sub-samples randomly selected from each area. The analysis was based on the information that was generated from the questionnaires that women who visited the centre provided. Results The study indicated that the majority of the participants (94 %) were below the age of 40 years. Among the abused women 49 % were single. Almost all the women were living in the rural, informal settlement or township areas. Only ten (4 %) of the cases had no formal education while close to 82 % had at most a secondary school education and the rest 14.3 % had tertiary education. About 24 % of the cases were unemployed and 26.9 % were students. This gives a total of close to 50 % of cases who are economically inactive. The rest of the respondents were either in full time (15.1 %) and in part time (33.9 %) employment. At the time of presentation at the centre, two third (75 %) were traumatized 24 % injured, 13 % confused while 8.6 % were reserved and 2.9 % not well groomed. Over half (55.5 %) of the abuse cases were emotional abused, followed by physical abuse at 31 % while sexual abuse were 7.3 % and economical abuse were 6.1 %. Over a quarter (33, 5%) of women used tobacco, 10, 2% used alcohol and 3,3 % used illicit drug while over half (53,1%) of women did not use any from of substances. At the time of presentation at the centre the following personality traits from abused women were observed, almost half (44 %) of the abused women were angry, 26 % were stubborn and 15% were submissive while 14 % were aggressive. Majority of women (80 %) reported abuse during the week. One tenth (12 %) of women were abused during their pregnancy and 25% during their menstrual period. Because of the abuse almost a quarter (24 %) were physically disabled. Two thirds (66 %) of the women had children between 1 and 4 were abused. Majority (80 %) of women were abused by their husband or partners. Results show that employment and obstetric status were significantly associated (Χ2 = 96.24, p < 0.001). Type of abuse was not dependent on any other variables in the study. Frequency of reporting was associated with type of substance uses (Χ2 = 18.94, p = 0.04) and relationship with perpetrator (Χ2 = 94.78, p < 0.001). Occupation of the perpetrator was related to obstetric status (Χ2 = 193.58, p < 0.001), disability (Χ2 = 34.51, p < 0.001) and no of children the women had (Χ2 = 116.23, p < 0.001). Conclusion The following characteristics were observed from women who visited MWSC women support centre Butterworth, most women between 20-29 years of age were single they were either having steady relationships co-habiting. Most of them were staying in partner’s house or flat. Most of them came from townships and were economically inactive. It was evident from data analysis that most of them had low level of education (82 % secondary education) and they struggle to get employment. Another characteristic was that 66 % of cases were still students and therefore depended on their partners for financial support, which in some cases were elderly men. Most of them presented traumatized at the centre and the common form of abuse experienced was emotional abuse. Most of the abused women were found angry. To some extent others were so abused that they got injuries that led to their physical disability e.g. fractures. Most of them reported abuse at the centre during the weekdays and working hours. This could have an impact on statistics of women abuse as some women are abused by their partners or husbands during the night or weekend, some of them may feel it is no longer necessary to report abuse the following day or following week. Key words: Domestic violence, Characteristics of abused women, patterns of reporting.

The purpose of this study was to determine the consistency with which Extension workers in Utah interpret data elements for reporting Extension activities into State Extension Management Information System (SEMIS). Subsequent insight into the areas of greatest inconsistencies and in-service training needs were gained. Extension workers in Utah were asked to report a predetermined list of hypothetical activities on the SEMIS weekly report form. These together with other report forms of previously submitted reports of common activities were studied in detail. It was found that the consistency for various activities reported ranged from 53 percent to 96 percent. It was also found that there were certain types of activities that were more often inconsistently reported than others. It was concluded that in-service training was needed to improve the consistency with which Utah Extension workers reported their weekly activities into SEMIS.

Corporate social reporting, embracing the triple bottom line reporting concept, entails the reporting of economic, social and environmental performance as opposed to the more narrow focus on conventional financial reporting. Many corporations are now engaging in environmental and social reporting in an effort to communicate the social and environmental effects of organisations‟ operations to particular interest groups within society. The main objective of this thesis is to examine corporate motivations and hesitations to undertake social reporting in Malaysia. Most studies have so far applied quantitative method on themes identification to determine rationales for corporate social reporting. Little attention has been given to in-depth primary and secondary data to understand rationales for corporate social reporting in a national context. In addition to motivation, this study fills the gap in the literature by investigating corporate reluctance for social reporting. A qualitative approach was adopted for this study. A mixed method of data collection, consisting of both semi-structured interviews and corporate social reports, was used. A total of 20 interviews were conducted with representatives of six reporting and six non-reporting corporations, and eight non-corporate respondents representing the Malaysian political and social sectors. In addition to primary data, corporate social information in annual reports and corporate websites of six reporting corporations was also collected to support the interviews. Thematic analysis was applied to identify salient themes to explain both corporate motivation and hesitation for social reporting. The analysis was divided into two levels: corporation and society. At the corporate level, results identify public relations as the central motivation for social reporting. More specifically, the concepts of image and identity, issues management, two-way symmetrical and asymmetrical communication, autocommunication, and publicity are used to explain the adoption of social reporting. Image and identity and issues management were also among the concepts applied to explain corporate hesitation for social reporting. However, the results also support stockholder theory and reveal the lack of public relations understanding to be the cause of the low acceptance of social reporting. In-depth analysis revealed organisational legitimacy as the main reason to explain both motivation and hesitation for social reporting. Corporations require stakeholder support for their continual existence. At the societal level analysis, the concept of political economy was applied to explain the limited social reporting practice in the Malaysian context. Finally, the implications for both practising as well as neglecting social reporting are discussed using the concept of the risk society.