From an accounting standpoint, the concept of social responsibility has gained a lot of momentum with both academicians and practitioners. Many of the top public accounting firms' offer social responsibility reporting services. Also, many CPA firms, most of which tend to be private partnerships and sole proprietorships, are engaged in social responsibility initiatives. CPA Social Responsibility at the level of a business owner is a concept that is largely unexplored in the academic literature. The overwhelming majority of academic papers have looked at social responsibility from the standpoint of a corporation, that is, Corporate Social Responsibility (CSR). The lack of adequate development of social responsibility at the level of a business owner has led to a gap in the research in terms of methodology and of the causal relationships that social responsibility may have on variety of outcomes. This study conducts a thorough literature review on the concept of social responsibility, and then in conjunction with a qualitative analysis consisting of interviews with CPAs (who own their business - that is, sole proprietors and partners), this paper defines social responsibility. Using the definitions generated by the literature review and the expert panel, this paper uses the grounding of Nicomachean Ethics to derive the definitions and elucidate the underlying dimensions of CPA Social Responsibility. Further, the study uses power analysis, factor analysis, scree plots, multidimensional scaling, perceptual maps, and a sequential process to develop and validate an instrument to measure the concept of CPA Social Responsibility at the level of a business owner.

Depression is a common mental health disorder and is a major contributor to the overall global burden of disease. Improving the instruments that are used to detect and assist in the diagnosis of depression is of importance due to the impact that the disorder has on the individual and society. The study aimed to explore and improve the measurement of depression. Seventy-one participants’ results on the PHQ-9 (that measures frequency of depressive symptoms) and the Borg CR scale® (measuring intensity of depressive symptoms) were analysed. It was also of interest to measure mental health patients’ (n = 16) self-rated depression and compare it to mental health staffs’ (n = 7) observer-rated depression. The overall correlation between intensity and frequency of depressive symptoms was found to be positively strong (r =. 695), the Borg CR scale showed high internal consistency when used for measuring intensity of depressive symptoms (.846), self-reported depression was lower than observer-rated depression (p = .167). In addition, inter-individual differences in frequency and intensity of depressive symptoms were also examined. Overall, the outcome of this study showed that intensity of depressive symptoms can differ considerably between individuals, despite similar overall depression scores.

The purpose of this study was to develop a questionnaire to identify students who are at risk of developing academic difficulties related to literacy in higher education in Saudi Arabia. The study adopted a mixed methodological pragmatic approach with two phases. Data for Phase One was obtained from 341 female Saudi students through the Student Academic Difficulties at Risk (SADR) questionnaire, administered at the beginning of the academic year. After six months, three sets of data were gathered: Students’ Self-Inventory (SSI) with 188 students, teacher reports on students’ academic performance with five teachers reporting on 96 students, and students’ academic Grade Point Average (GPA). In Phase Two, based on the findings of the SADR questionnaire, two students were purposively chosen from each of three different groups for case studies. The findings from Phase One suggested that some of the SADR subscales had high reliability and others showed poor reliability. The results also showed that the SADR questionnaire and GPA correlated and that the regression analysis showed a predictive value for the reading scale. However, case-level analysis showed that the SADR questionnaire could not be reliably used to predict GPA. Additional analysis showed that SSI had high reliability for all subscales and correlated with the SADR questionnaire as well as with GPA. The reading and writing subscales from the SADR questionnaire can predict continued academic difficulties that are related to reading and writing at university level. Phase Two involved case study investigations into true positive, false positive, and false negative predictions of the reliable scales in the SADR questionnaire. The findings of Phase Two showed that a variety of influences affected academic attainment, such as motivational, wellbeing-related, and socio-cultural reasons.

Made available in DSpace on 2015-07-22T20:49:34Z (GMT). No. of bitstreams: 0 Previous issue date: 2010-01-27. Added 1 bitstream(s) on 2015-08-11T03:25:32Z : No. of bitstreams: 1 Publico-00397.pdf: 509322 bytes, checksum: 8765f9f67f3ef7c3f01f454555979a6a (MD5) / O Questionário de Memória Prospectiva e Retrospectiva (QMPR) foi construído para avaliar memória subjetiva e para ter confiabilidade aceitável e validade fatorial, preditiva e concorrente. Entretanto, o QMPR nunca foi administrado numa amostra probabilística representativa da população em todas as idades na fase adulta, nem existem estudos precedentes controlados para os fatores que são conhecidos por influenciar a metamemória, tal como o status afetivo. Neste estudo, o QMPR foi aplicado em três estágios probabilísticos numa amostra representativa da população de São Paulo, Brasil, de acordo com o sexo, a idade (20-80 anos), e o status econômico (n=1042). Em seguida, com a exclusão dos indivíduos que tiveram as condições que prejudicam a memória (depressão, ansiedade, uso de psicotrópicos, e/ou teve desordens neurológicas/psiquiátricas), permaneceram 664 indivíduos em que: a) aplicaram-se análises fatoriais confirmatórias para testar modelos competidores da estrutura latente do QMPR; b) estudaram-se efeitos de sexo, da idade, da educação e do status econômico nas queixas de memória prospectiva e retrospectiva. O modelo com o melhor ajuste teve a mesma estrutura tripartida (um fator geral da memória e dois fatores ortogonais da memória prospectiva e retrospectiva) . As mulheres queixaram-se mais dos lapsos gerais da memória, em especial aquelas nos primeiros 5 anos após a menopausa, e houve mais queixas de memória prospectiva do que retrospectiva, exceto em participantes com renda familiar mais baixa. / The Prospective and Retrospective Memory Questionnaire (PRMQ) has been shown to assess subjective memory and to have acceptable reliability and factorial, predictive and concurrent validity. However, the PRMQ has never been administered to a probability sample survey representative of all ages in adulthood, nor have previous studies controlled for factors that are known to influence metamemory, such as affective status. This study, the PRMQ was applied in a survey adopting a probabilistic three-stage cluster sample representative of the population of São Paulo, Brazil, according to sex, age (20- 80 years), and economic status (n=1042). After excluding subjects who had conditions that impair memory (depression, anxiety, used psychotropics, and/or had neurological/psychiatric disorders), in the remaining 664 individuals: a) applied confirmatory factor analyses to test competing models of the latent structure of the PRMQ; b) studied effects of sex, age, schooling and economic status on prospective and retrospective memory complaints. The model with the best fit had the same tripartite structure (general memory factor and two orthogonal prospective and retrospective memory factors). Women complained more of general memory slips, especially those in the first 5 years after menopause, and there were more complaints of prospective than retrospective memory, except in participants with lower family income. / TEDE

The aim of this thesis is the evaluation of the current situation of corporate culture in chosen factory and the consequent proposal of a suitable action to improve the corporate culture.

My thesis is focused on the observation of possible reasons why tennis has not been included in education at elementary schools so far. The research work was performed using questionnaires at elementary schools in regions Vysocina and South Bohemia (December 2007 {--} February 2008). Theoretical {--} didactic part of thesis is focused on tennis history, physical and psychological severity of this sport, but mostly on availability of tennis in wide surroundings (in the view of number of tennis courts and costs for tennis equipment). There are compared particular regions in the research part of the thesis and their results are demonstrated in charts. The conclusions are summarised in discussion and in final part of thesis.

This thesis deals with breeding at primary school. In the Framework Education Programme for Elementary Education is included in the educational field Man and the world of work. Pupils are brought into contact with animals in the household and hygiene conditions and farming. This work determines the extent of knowledge that students have in this area and how they relate generally to the animals. On the basis of educational tests and questionnaires which were filled in by eigth grade´s pupils a research was carried out. The results are summarized in this diploma thesis.

A substituição total de restaurações dentais que apresentam pequenos defeitos são encontradas com muita frequência na prática da Odontologia. Entretanto, a possibilidade de reparos dessas porções defeituosas podem ser considerados alternativas viáveis à substituição. No entanto, pouco se conhece sobre a aplicação da técnica reparadora. O objetivo deste estudo foi analisar a formação acadêmica e as técnicas de reparos empregados em restaurações dentárias pré-existentes realizadas pelos Cirurgiões-Dentistas na Rede de Atenção em Saúde Bucal, em uma Capital da região Sul do Brasil. Identificando se os cirurgiões-dentistas realizam reparos em restaurações defeituosas, quando e como realizam, além de avaliar se receberam alguma forma de orientação no período acadêmico e se julgam obter sucesso em seus tratamentos reparadores. Para o desenvolvimento do estudo, foi escolhida a cidade de Curitiba. Dos 10 Distritos Sanitários que possui, foram selecionados 5 Distritos, totalizando 58 Unidades Básicas de Saúde. Um total de 134 Cirurgiões-Dentistas na ativa participaram da pesquisa e foram entrevistados aplicando-se um questionário realizado por um único pesquisador. Os questionários incluíam: dados pessoais, realização de reparos em restaurações; formação acadêmica para a execução desta conduta e a técnica empregada. Os resultados foram submetidos ao Teste Qui quadrado ou o Teste de Fisher e o software usado nas análises foi o Statistica 7.0 com nível de significância empregado de 5%. 99% dos Participantes relataram realizar reparos em restaurações e 69% deles não receberam orientação sobre a técnica de reparo durante o período acadêmico (graduação). Dos Participantes da pesquisa, 90% realizam o reparo independente do Profissional que realizou a primeira restauração (p=0,0001). As restaurações diretas são as mais comumente reparadas (65%) e a resina composta foi o material eleito (34%) para a realização do reparo (p=0,003). 77% dos Participantes pretendem utilizar o reparo em todas as situações possíveis (p=0,0001); 25% dos Participantes da pesquisa disseram que realizam o reparo da restauração independente da extensão da cárie (p=0,132); todas as idades são passíveis de receberem o reparo de restaurações defeituosas. A maioria dos Participantes realizam somente retenções adicionais no material restaurador remanescente e na estrutura dental (54%), 49% realizam retenções adicionais e bisel. Para o preparo do material restaurador remanescente e da estrutura dental, utilizam o ácido fosfórico e a aplicação do adesivo (98%) e somente 2% dos Participantes aplicam o silano previamente à aplicação do adesivo. As restaurações de reparo são muito bem aceitas pelos pacientes (98%) e o sucesso dos procedimentos de reparo, de acordo com os Participantes, é de 98%. Praticamente todos os Participantes da pesquisa (97%) acreditam que as técnicas de reparo devem fazer parte do currículo de graduação dos futuros Cirurgiões-Dentistas. Conclui-se que apesar da maioria dos Participantes afirmarem não ter recebido nenhuma orientação durante o período acadêmico (graduação) sobre a técnica de reparos, praticamente todos realizam reparos em restaurações defeituosas e julgam obter sucesso com esse tipo de tratamento. / The total replacement of dental restorations that present small defects are found very frequently in the practice of Dentistry. However, the possibility of repairing these defective portions can be considered viable alternatives to substitution. However, almost nothing is known about the application of the repair technique. The objective of this study was to analyze the academic training and repair techniques used in preexisting dental restorations performed by Dental Surgeons in the Dental Health Care Network in a Capital of Southern Brazil. Identifying whether dentists perform repairs on defective restorations, when and how they perform, and evaluate whether they have received some form of counseling in the academic period and are judged to succeed in their remedial treatments. For the development of the study, the city of Curitiba was chosen. Of the 10 Sanitary Districts it has, 5 Districts were selected, totaling 58 Basic Health Units. A total of 134 Active Dental Surgeons participated in the research and were interviewed applying a questionnaire carried out by a single researcher. The questionnaires included: personal data, repair of restorations; academic background for the execution of this conduct and the technique employed. The results were submitted to the Chi-square test or Fisher\'s test and the software used in the analyzes was Statistica 7.0 with a significance level of 5%. 99% of the Participants reported repairs on restorations and 69% of them did not receive orientation on the repair technique during the academic (graduation) period. The participants of the research, 90% performed the independent repair of the Professional who performed the first restoration (p = 0.0001). The direct restorations were the most commonly repaired (65%) and the composite resin was the material chosen (34%) to perform the repair (p = 0.003). 77% of Participants intend to use the repair in all possible situations (p = 0.0001); 25% of the participants of the study said that they performed repair of the restoration regardless of the extent of caries (p = 0.132); all ages are likely to receive repair of defective restorations. Most Participants only perform additional retentions on the remaining restorative material and dental structure (54%), 49% perform additional retentions and bevel. In order to prepare the remaining restorative material and dental structure, they use phosphoric acid and the adhesive application (98%) and only 2% of the participants apply the silane prior to the application of the adhesive. Repair restorations are very well accepted by patients (98%) and the success of repair procedures, according to the Participants, is 98%. Virtually all Research Participants (97%) believe that repair techniques should be part of the undergraduate curriculum of future Dental Surgeons. It is concluded that although most of the Participants affirm that they did not receive any orientation during the academic period (undergraduate) on the technique of repairs, practically all repairs in defective restorations and believe to be successful with this type of treatment.

Objetivo. O principal objetivo deste estudo foi desenvolver um questionário de freqüência alimentar- QF AA para calcular o consumo de energia, carboidrato, proteína, lipídio total, lipídio insaturado, fibra, colesterol, retinol, vitamina C, cálcio e ferro de adolescentes freqüentadores de uma escola pública localizada na região oeste da cidade de São Paulo. A validade relativa do QF AA foi testada por meio da comparação entre os valores estimados pelo método de referência (média de 3 dias de R24h) e os calculados pelo QFAA. Metodologia. Depois de identificados os principais alimentos fontes dos nutrientes analisados, o QF AA foi testado em prova piloto. A versão final foi constituída por 76 itens alimentares, agrupados segundo o perfil de cada alimento. O estudo de validade foi realizado durante um período de 6 meses (junho a novembro de 1999) junto a 79 alunos voluntários de ambos os sexos, os quais responderam 4 R24h com intervalo de 45 dias e 1 QFAA ao final do estudo. Os dados foram calculados pelo Virtual Nutri e analisados utilizando-se coeficiente de correlação de Pearson, ajustados pela caloria e corrigidos pela variância intrapessoal. Resultados. Observou-se uma alta variabilidade no consumo da dieta dos adolescentes, mostrando razões de variância extremamente altas para o colesterol, retinol e vitamina C. Os coeficientes de correlação de Pearson, depois do ajuste e da correção pela variância, variaram entre - O,1O a 0,72 para os indivíduos de sexo feminino e de O,16 a 0,91 para os de sexo masculino. A média do coeficiente de correlação para todo o grupo foi de 0,52. Conclusões. Nossos resultados indicam que o QFAA mostrou aceitável desempenho para classificar os indivíduos segundo seu consumo habitual para a maioria dos nutrientes, com exceção do retinol e do ferro. / Purpose. The main purpose of this study was to develop a Food-Frequency Questionnaire - FFQ to calculate the consumption of energy, carbohydrate, protein, total lipid, unsaturated lipid, flber, cholesterol, retinol, vitamin C, calcium and iron by adolescents attending a public school located in the western region of the city of São Paulo. The relative validity of the FFQ was tested in a comparison between values estimated by the reference method (average, three days of R24h) and those calculated by the FFQ. Methodology. After identifying the major food sources of the nutrients analyzed, the FFQ was tested in a pilot test. The final version was comprised by seventy-six food items, grouped according to each of their proflles. The validity study was performed over a six-month period (]une through November, 1999) on seventy-nine volunteer students of both sexes, which responded four R24h with a 45-day interval and one FFQ at the end of the study. Data was computed by the Virtual Nutri and analyzed by using Pearson\'s correlation coefflcient, energy - adjustment and corrected for within-subject variance. Results. High variability was observed in adolescent diet consumption, showing extremely high variance ratios for cholesterol, retinol and vitamin C. Pearson\'s correlation coefficients, after adjustment and correction for variance, range between - O.1O to O.72 for females and from O.16 to O.91 for males. The average correlation coefficient for the entire group was 0.52. Conclusions. Our results indicate that the FFQ has shown an acceptable performance to classify individuais according to their habitual consumption for the majority of nutrients, with the exception of retinol and iron.

M.A. (Clinical, Psychology) / The aim of this study was to develop a selection model for students who are to be trained as Clinical Psychologists at the Masters degree level. Since selection criteria are both subjective and objective and the procedure itself time consuming, the model would have to incorporate these aspects and also save time. For these reasons the possibility of utilizing a single assessment instrument, the 16PF, was investigated. The experimental design compared two methods of selection. These were (i) the traditional method involving interpersonal contact between selectors and candidates and (ii) a statistical method involving the 16PF. were tested. Three hypotheses i That the 16PF would discriminate significantly between selected and selected students. ii That a pattern of objective criteria would emerge. iii That some subjective criteria would be identified. All three hypotheses were subsequently confirmed. Recommendations for the future utilization of the model are made.