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Texte remanié de: Habilitation à diriger des recherches--Université de Paris IV, 1996. / Résumés en allemand et en anglais. Bibliogr. p. 671-712. Index.

Thesis (Ph. D.)--University of Texas at Austin, 1999. / Vita. Includes bibliographical references (leaves 118-127). Available also in a digital version from Dissertation Abstracts.

Diss.--Philosophische Fakultät IV--Freiburg--Albert-Ludwigs-Universität, 1998. / Bibliogr. p. 282-317. Index.

Habilitationsschrift--Fachgebiet Neuere und Neueste Geschichte--Universität Freiburg im Breisgau, 1993. / Bibliogr. p. 379-425. Index.

Thèse--Lettres--Paris V, 1978. / Bibliogr. p. 699.

Thesis (M.S.)--Boston University

Auditors have come under increased scrutiny over the past several years about the growing number of client failures without a warning in the form of a going-concern modified (GCM) audit opinion. Statement on Auditing Standards No. 59 requires auditors to evaluate whether substantial doubt exists on an audit client’s ability to continue as a going concern (AICPA 1988). My dissertation consists of three essays. For the three essays, I empirically investigate issues related to GCM audit opinions and executive characteristics. Specifically, I examine the impact of executive tenure and gender on the issuance of GCM audit opinions. In addition, my dissertation addresses two other unique issues. Given that the Sarbanes-Oxley Act represents an important watershed event in the history and regulation of the accounting profession, I provide evidence about auditors’ propensities to issue GCM audit opinions in the post-SOX period. Further, I also expand extant research in this area by using multiple outcomes and thus go beyond the traditional use of bankruptcy alone as a tool to evaluate auditors’ GCM opinion. The results indicate that, after controlling for other financial characteristics, GCM audit opinions are significantly more likely for firms that have CFOs with short tenure and/or for firms with a female CFO or CEO. However, when examining the association between executive characteristics and two types of reporting errors, the results vary with the type of reporting error. Overall, the results provide evidence that executive characteristics are associated with auditors' reporting decisions.

This study argues that gender is a significant factor to consider in investigations of political opinions and presents evidence of the relevance of gender to support for various issues and in the social construction of opinion. Moreover, it argues that the patterning of women's and men's opinions, and differences in the sources of those opinions, point to a difference in political cultures: a women's political culture and a men's political culture. Using survey evidence gathered at the time of the 1988 Canadian federal election, the study follows three separate investigative paths in an attempt to uncover the existence of distinctive political cultures. The first path investigates gender gaps in opinions at the time of the election and links these findings to earlier work suggesting the existence of a women's agape ethos, their weaker hawkishness, and their weaker support of continentalism. It is shown that controls for women's lower average incomes, their lesser educational attainment, their greater support of feminism, and gender roles do not fully account for differences in women's and men's attitudes. Moreover, evidence is addressed of women's greater religious fundamentalism, which often works in such a fashion on attitudes as to attenuate gender gaps in opinions. The second path investigates the social structure of women's and men's opinions and finds that despite the similarity of opinion on a number of issues, divergence appears in the sources of opinion. The influence of economic self-interest, age cohort, region, social group memberships, religious fundamentalism and feminism are found to vary between women and men across a number of issues. The third and final path elaborates on opinion structure by the investigation of women's and men's belief systems, that is the connections between various opinions and the manner in which these connections are hierarchical. Although women's and men's belief systems are very similar, the positioning of feininist belief differs by gender. For women, regardless of their level of political sophistication, feminism is connected to the most basic ideological belief, economic liberalism. For men, however, ferninism is only connected with ideological belief among the politically sophisticated. The study links this evidence to the existence of a women's political culture and argues that it stems partially from each gender's socialization, but that it is a culture in transition. The weakening of religious belief generally is likely to result in larger gender gaps in opinion in the future. / Arts, Faculty of / Political Science, Department of / Graduate

Submitted in accordance with the requirements for the degree of Doctor of Education in the Department of Psychology of Education of the University of Zululand, 2004. / In order to study adolescents perception of rape, relevant literature pertaining to rape and adolescence as a stage in the development of an individual was reviewed. The literature review pertaining to rape deals mainly with the following aspects: > Rape in terms of the law. > Conditions in society that promote rape. > Reasons for raping. > Recognition of sexual abuse. > Reactions to rape. > Needs of the rape victim. > Types of rape. > Coping with rape. > The responsibility of parents towards rape victims. Literature on the following aspects of adolescence is also reviewed: > Developmental tasks of the adolescent. > Relations of adolescents. > Characteristics of adolescent sex offenders. The descriptive method of research was used to collect data with regard to adolescents' perception of rape. Grade eleven learners at selected schools in the Bergville District, Ladysmith Region of KwaZulu-Natal, completed an empirical survey comprising a structured questionnaire. The data that was collected was analysed using inferential statistics. From the information gathered the following are the most important findings of the research regarding adolescents' perception of rape: > Adolescents are aware that rape is unlawful. > Adolescents believe that effective law enforcement can curb rape. > Adolescents do not believe that a culture of violence contributes to rape. > Women are reluctant to report being raped. > Adolescents' perception is that rape victims have difficulty in coping with relationships with other people. > The study reveals that it is vital for rape victims to talk about the rape. > Adolescents perceive rape as a crime of aggression. > Adolescents do not want parents to support a child that has been raped. > Rape is an action that decreases the self-esteem of women. > They do not believe that there is any relationship between rape and family violence. > They are uncertain if there is a relationship between women abuse and rape within marriage. The study also reveals that there is a significant difference statistically between the responses of males and females regarding responses to question that deal with rape whereas there is no significant difference between the responses of males and females regarding questions based on adolescence as a developmental stage. Based on the findings, the study makes the following recommendations: > Adolescents must lobby support to ensure more effective law enforcement, speak out against rape and must not be put under pressure by peers to engage in sex. > Parents need to communicate more effectively with adolescents. > Law enforcement must be stepped up to curb rape. > Programs must be put in place to educate adolescents regarding rape.