Thesis (Ph. D.)--Rutgers University, 1989. / Includes vita and abstract. Includes bibliographical references (leaves 140-151).

Thesis (Ph. D.)--Rutgers University, 1989. / Includes vita and abstract. Includes bibliographical references (leaves 140-151).

Includes bibliographies. / Cataloguing and classification are fields of librarianship currently experiencing many alterations to long established procedures. Constant changes in both field of knowledge and in internationally standardized cataloguing rules and classification systems result in increasingly complex problems at libraries to which librarians should attempt to provide, economical solutions. A current technical problem confronting librarians is that the maintenance of a catalogue and a classified bookstock frequently results in continuous recataloguing and reclassification of retrospective titles. The knowledge that this technical problem is connnon to many libraries prompted this study of recataloguing and reclassification projects and methods in seven Cape Town libraries. An objective of this study is to examine the situation which in the necessity for recataloguing and the circumstances under which it can be undertaken as an economical proposition at a library. The aim is also to assess which aspects of a recataloguing project time-consuming and whether improvements can be implemented in the routines at libraries in order to effect a greater economy in operation.

Inorganic sulfur-oxidising Bacteria are present throughout the Proteobacteria and inhabit all environments of Earth. Despite these facts they are still poorly understood in terms of taxonomy, physiology, biochemistry and genetics. Using phylogenetic and chemotaxonomic analysis two species that were erroneously classified as Thiobacillus trautweinii spp. in 1921 and 1934 are in fact novel chemolithoheterotrophic species for which the names Pseudomonas trautweiniana sp. nov. and Achromobacter starkeyanus sp. nov. are proposed, respectively. These species were found to oxidise thiosulfate in a “fortuitous” manor when grown in continuous culture and increases in maximum theoretical growth yield (YMAX) and maximum specific growth rate (μMAX) were observed. Cytochrome c linked thiosulfate-dependent ATP production was confirmed in both species, confirming “true” chemolithoheterotrophy. Evidence is presented that the ATP concentration governs the benefits of chemolithoheterotrophy. There were significant changes in enzyme activities, including enzymes of the TCA cycle that might be affecting amino acid synthesis. This is strong evidence that chemolithoheterotrophy gives a strong physiological boost and evolutionary advantage over strictly heterotrophic species. An autotrophic species that was historically placed in Thiobacillus was also shown to be a novel species for which the name Thermithiobacillus parkerianus sp. nov. is proposed. The enzyme profiles of Thermithiobacillus parkerianus differed significantly between different inorganic sulfur growth substrates and was the first time all TCA cycle enzymes were assayed in a member of the Acidithiobacillia. The properties of thiosulfate dehydrogenase varied significantly between Pseudomonas sp. Strain T, Achromobacter sp. Strain B and Thermithiobacillus sp. ParkerM both in terms of optimal parameters and the effect of inhibitors. This evidence adds to the increasing body of work indicating there to be at least two thiosulfate dehydrogenases present in the Bacteria.

Depuis le développement du capitalisme, la nécessité de créer un droit des groupes est apparue. Cette nécessité est corroborée par le fait qu’aujourd’hui, un salarié sur deux appartient à un groupe de sociétés. De plus, à l’aune de la mondialisation du contexte économique, le nombre de licenciements ne cesse d’augmenter. Certains groupes ont besoin de licencier pour sauvegarder leur santé économique, tandis que d’autres souhaitent prospérer. Ces derniers vont même jusqu’à l’abandon de leur filiale pour augmenter leur profit. Le législateur a institué une procédure de licenciement économique, applicable au groupe de sociétés, qui participe à une prévention des licenciements. Parallèlement, il a construit peu à peu un droit applicable à ce dernier dans le cadre d’une procédure individuelle et collective. Il a institué d’une part, l’obligation de rapatriement des salariés mis à disposition d’une filiale étrangère et, d’autre part, l’obligation de constituer un comité de groupe. Enfin, le groupe est tenu de contribuer à l’élaboration du plan de sauvegarde de l’emploi de ses filiales en fonction de ses moyens. Par ailleurs, l’existence d’un véritable droit des groupes dans le cadre d’une procédure de licenciement économique est confirmée par la position de la jurisprudence. En effet, le juge social est intervenu activement pour construire ce droit des groupes de sociétés. Tout d’abord, il a dégagé une obligation de reclassement élargie au groupe participant à l’édification de ce droit spécifique. Puis, la Chambre sociale a souhaité imputer une responsabilité au groupe en qualifiant la société donneuse d’ordre de coemployeur, ce qui permet de sanctionner le groupe de manière adaptée. Il existe donc un droit des groupes dans le cadre de la procédure des licenciements économiques participant à leur prévention, et intervenant lors dans leur mise en œuvre. / Since the development of capitalism, the need for a right groups appeared. This need is reinforced by the fact that today one in two employees belongs to a group of companies. Furthermore, in the globalization of the economy’s process, the number of redundancies is increasing ceaselessly. Some groups have to fire to save their economic health, while others wish to prosper. These ones will even give up their subsidiary to increase their profits.The legislator introduced a redundancy procedure applicable to the group of companies which one participating in a prevention of layoffs. Meanwhile, he gradually legislate a law applicable in case of an individual and collective process. He established, the one hand, the obligation to repatriate the employees provide to a foreign subsidiary and, secondly, the requirement to establish a group committee. Finally, the Group is required to elaborate a conservation plan for the use of its subsidiaries within its meansMoreover, the existence of a real law for the groups as part of a redundancy procedure is confirmed by the position of jurisprudence and legal precedents. Indeed, the social judge intervened actively to create a legal framework for this corporate group. First, he cleared an enlarged reclassification obligation to the group participating in the building of this specific duty. Then, the Social court wished to impute responsibility to the group by calling the donor company coemployeur order, allowing the group to be punish suitably.There is therefore a right for the groups within the framework of the procedure involved in redundancies prevention and intervening in their implementation.

Submitted by Artur Barbosa Maciel Júnior (amacieljr@gmail.com) on 2012-10-31T19:01:31Z No. of bitstreams: 1 Componente 2 v 12a versão final para impressão.pdf: 3301850 bytes, checksum: 349898d9c88f8b92124b3c231f717bfd (MD5) / Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2012-11-05T13:30:10Z (GMT) No. of bitstreams: 1 Componente 2 v 12a versão final para impressão.pdf: 3301850 bytes, checksum: 349898d9c88f8b92124b3c231f717bfd (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2012-11-06T16:07:21Z (GMT) No. of bitstreams: 1 Componente 2 v 12a versão final para impressão.pdf: 3301850 bytes, checksum: 349898d9c88f8b92124b3c231f717bfd (MD5) / Made available in DSpace on 2012-11-06T16:08:15Z (GMT). No. of bitstreams: 1 Componente 2 v 12a versão final para impressão.pdf: 3301850 bytes, checksum: 349898d9c88f8b92124b3c231f717bfd (MD5) Previous issue date: 2012-10-05 / O estudo objetivou levantar as possibilidades de requalificação da Linha Tronco Centro de Pernambuco (LTCPE), um ativo ferroviário secular, em bitola métrica, com 608 km de extensão, desenvolvidos ao longo da linha dorsal do Estado de Pernambuco. Sua relevância se justifica pela solicitação da Concessionária ao Governo federal de devolução do patrimônio ferroviário. A operadora destaca que a linha ferroviária será substituída por outra linha férrea, a Ferrovia Nova Transnordestina, em bitola larga, de alto desempenho, que liga os estados de Pernambuco, Piauí e Ceará. Ambas as ferrovias desenvolvem um longo paralelismo em toda a extensão da LTCPE. Pretendeu-se, pois, identificar outras utilidades para o referido ramal ferroviário que não a de transporte de carga, vez que esta requalificação não deveria se dar em posição concorrencial com a Transnordestina. A pesquisa foi desenvolvida com base na compreensão de seu contexto histórico, da análise do quadro nacional do setor e na análise dos diversos ambientes socioeconômicos em que está inserido esse ramal ferroviário. Para obtenção dos resultados, foram aplicados questionários com profissionais dos setores de serviços públicos de planejamento e logística, operadores e outros ligados à consultoria e engenharia. Com base no rol de intervenientes identificados, foi construída uma Matriz Institucional em que se apresentou o caminho crítico de ação e as interrelações entre os intervenientes públicos. Na mesma perspectiva, foi elaborada uma Matriz de SWOT (Strengths, Weaknesses, Opportunities e Threats) de forma a articular o conjunto de dados e ações, indicando atividades e inversões financeiras que subsidiarão os estudos técnicos para a requalificação. Como resultados, o estudo identificou os trechos requalificáveis, sua destinação e novas alternativas de uso do patrimônio ferroviário remanescente. / The study aimed to raise possibilities of reclassification for the Trunk Line of Pernambuco (LTCPE), a 100-year-old medium gauge railroad, which is 608 km long, and was developed along the dorsal line of the State of Pernambuco in Brazil. Its relevance is justified by the request made by the Concessionaire to the Federal Government for the return of the railroad patrimony. The operating company highlights that the railroad will be substituted by the New Transnordestina Railroad, built in broad gauge, with high performance which connects the States of Pernambuco, Piauí and Ceará. Both railroads are situated in parallel throughout the length of the LTCPE. The purpose was to identify other uses for that railroad extension than that of cargo transport, as this reclassification should not be done in a competitive position in relation to the Transnordestina. The survey was developed based on the understanding of its historical context, analysis of the national industry and the analysis of different socioeconomic environments in which the railway is situated. To obtain these results, professionals from the sectors of public planning and logistics operators and others involved in consultancy and engineering answered questionnaires. Based on the list of identified stakeholders, an institutional matrix that showed the critical path of action and the interrelationships between public stakeholders was built. From the same perspective, a SWOT matrix (Strengths, Weaknesses, Opportunities and Threats) was developed to articulate a set of data and actions, indicating activities and financial investments that will subsidize the technical studies for the reclassification. As a result, the study identified the sections which could go under a reclassification , its purpose and new alternatives for the use of the remaining railroad patrimony.

Au stade de leur entrée en vigueur, la valeur des actes juridiques est essentiellement formelle. Cette force n'est cependant pas immuable. Divers mécanismes sont susceptibles de conférer aux actes juridiques une nouvelle valeur fonction de leur caractère (ou nature). Ce caractère repose sur une distribution des compétences matérielles entre les organes habilités à édicter des actes juridiques de portée générale. Ainsi, la prise en compte du critère matériel amène à reconsidérer la valeur des actes juridiques et de leurs dispositions. Le reclassement étudie les modalités par lesquelles les actes juridiques acquièrent une force autre que celle dont ils étaient initialement pourvus.De façon générale, la transmutation de l'acte juridique est due à une incompétence positive signalée, parfois rectifiée, mais non censurée par le juge : la délégalisation, le reclassement des « neutrons organiques », le reclassement des actes nationaux empiétant sur les compétences des institutions d'outre-mer, etc. Certains mécanismes de reclassement sont institués – la ratification des ordonnances –, d'autres sont incidents – les renvois organiques –. Les conséquences du reclassement constituent l'essentiel de l'étude. La valeur juridique détermine le régime applicable à chaque acte. Mais les instrumenta peuvent n'être que partiellement reclassés. Dans ce cas, chaque disposition est pourvue d'une force juridique propre. Après le reclassement de l'acte, l'autorité d'édiction perd sa compétence de modification et d'abrogation. Le régime contentieux de l'acte reclassé est remanié. L'étude du reclassement éclaire la distinction entre la valeur des sources formalisées et la valeur des normes juridiques, c'est-à-dire, de leurs significations prescriptives. / The instrumenta takes effect with legal force that is not immutable. Various mechanisms may give new strength to these legal acts and their provisions. These new strengths are then altered according to its distribution among the establishments empowered to enact legal measures of general application. This force is often determined by a distribution of material powers between the bodies empowered to pass legal acts of general application. This sharing is accomplished by various texts such as the Constitution or organic legislation. If the value of the acts are essentially formal at the stage of their entry into force, taking into account the material criterion this would lead to the reconsideration of their strength. Their reclassification is the process of studying the ways in which the legal acts acquire another force than they were originally filled.Generally, the transmutation of the legal act is not invalid due to incompetence, but simply corrected by the judge: the delegalisation and reclassification of neutral organic acts; the reclassification of national acts encroaching on the powers of the institutions of overseas, etc. Some reclassification mechanisms are instituted - the ratification of orders - and others are incidents - organic references - the consequences of the reclassification constitute the bulk of the study. The value determines the legal regime applicable to each act. But the Instrumenta may be only partially reclassified. In this case, each provision is provided with its own legal force. After reclassification, the enactment of authority loses its modification of skills and repeal the act (or its provisions). Sue to the act being reclassified, the litigation regime is overhauled. These theoretical implications are nonetheless not always observed in practice. The study of the reclassification and litigation that is generated confirms the distinction between the value of formal sources and the value of legal norms, in other words, their prescriptive meanings.

This dissertation seeks to investigate how hospital reimbursement policy affects the quality of care provided to patients when providers compete for healthcare labor that is limited in supply. Cost payment systems fully reimburse a provider’s the total cost of healthcare provided, fixed reimbursements are predetermined at a fixed amount and mixed reimbursements have a cost and fixed component. The first chapter investigates how government reimbursement schemes that induce quality competition among health providers affects the choice of quality of care provided to patients and how these choices depend on the labor supply constraints in the healthcare labor market. We build a theoretical model that explicitly incorporates the healthcare labor supply into a framework of a hospital cournot competition, to show how a hospitals' choice of quality of patient care will be directly influenced when there is a shortage of health personnel in a regulated reimbursement system. We find that multiple equilibria can arise in healthcare markets depending on the consumers’ sensitivity to quality and hospitals’ share of cost when investing in quality. Contrary to existing findings, we are able to show that the effects of reimbursement schemes can vary in different equilibria and in different labor market situations. For instance, in high patient quality sensitivity hospital markets under a high hospital quality equilibrium, we can show that a cost payment scheme decreases a provider’s quality of care while a fixed reimbursement scheme increases quality. More importantly we find that the labor market constraint increases or decreases the effect of the reimbursement system on quality of care. Consequently, the labor constraint changes the quality choice of the provider as compared to the quality level that would have been induced by a particular reimbursement’s policy incentive for quality. In the second chapter, we carry out some of the testable implications of the theoretical finding from the first chapter. This paper investigates how higher Medicare payments brought about by geographical reclassification affects a provider’s quality of care as captured by registered nurses (RN) and licensed practical nurses (LPN) staffing, as well as patient outcomes (mortality, urinary tract infections, pneumonia, peptic ulcer deep vein thrombosis) and length of stay when hospitals compete for nurses. In contrast with past literature, we specifically allow for asymmetry in the hospital’s choice of quality, by permitting coefficients to differ across reclassified hospitals in response to the higher Medicare payments. This asymmetry is based on the relativity of the labor cost faced by the hospital due to competition for nurses in the healthcare labor market. Using Healthcare Cost and Utilization Project (HCUP) and the Center for Medicare and Medicaid (CMS) data from the period 2001 to 2011, we find that hospitals who face relatively higher labor costs will post reclassification increase their RN to LPN staffing ratio as compared to hospitals in their post geographical reclassification areas. A higher RN staffing by these hospitals will result in an improvement of quality of care as the incidence of patient complications due to Pneumonia, Peptic Ulcer and Deep Vein Thrombosis reduces for hospitals that were reclassified after allowing for asymmetry in response to the higher Medicare payment due to differences in labor costs (Pneumonia and Peptic Ulcer complications improve as compared to pre re-class area hospitals and DVT in both pre/post re-class area hospitals). Length of stay also increases for hospitals that faced a higher labor cost while mortality and UTI complications remain unchanged post reclassification. Finally, in the third chapter, we examine how the for profit (FP) or not for profit (NFP) status of hospitals impact the choice of nurse staffing and patient outcomes when there is an increase in provider reimbursement due geographical reclassification. Most of the past studies focus on mortality and length of stay in FPs and NFPs, we extend these studies by investigating the impact of geographical reclassification on patient outcomes that have been established as outcomes sensitive to nursing care. From our regression results, with reference to the ratio of RN to LPN staffing, we find evidence that an increase in Medicare payments will have a greater impact in FPs than in NFPs as compared to their pre re-class geographical area control hospitals. We also find that in hospitals that face a relatively higher labor cost as compared to their controls; (1) There is no difference in the impact of reclassification between FPs and NFPs (2) There is a better response from FPs than NFPs to geographical reclassification when the outcome considered is DVT as evidenced by a decreases in cases of DVT (3) NFPs decrease length of stay whiles FPs increase length of stay as compared to their post re-class geographical area hospitals.

Thesis advisor: Henry I. Braun / The City Connects intervention is motivated by the belief that out-of-school factors act as barriers to student thriving in cognitive and non-cognitive domains. It seeks to address these barriers first by identifying each student’s strengths and needs and then by providing a tailored set of prevention, intervention, and enrichment programs. Underlying the program is the assumption that provision of high-quality resources and individualized services will enable children to be cognitively, socio-emotionally, and physically prepared to thrive in school. This study’s purpose was to estimate the effects of the City Connects intervention on English learners’ (EL) likelihood of exiting Limited English Proficiency (LEP) status. ELs comprise a student subpopulation most at-risk to fail academically, and exposure to the program was hypothesized to improve their likelihood of exiting LEP status earlier than otherwise. A series of one- and two-level discrete-time event history analyses were conducted on the main analytic sample as well as two sub-samples. As participation in City Connects is at the school-level, school-level matching was used for sub-samples 1 and 2, and propensity score weights were applied at the student-level for all three samples. Additionally, hazard probabilities, survival probabilities, cumulative hazard rates, and median lifetimes were estimated. Lastly, a sensitivity analysis was conducted to examine whether effects were robust to unobserved selection bias. The results indicated that ELs participating in the City Connects intervention were significantly more likely to exit LEP status earlier than their peers in comparison schools. The median time in LEP status in City Connects schools was shorter and translated into a gain of at least one half of a year in grade in mainstream classes. Also, all the fitted models indicated that approximately 10 percent more City Connects students exited LEP status by the end of fifth grade than comparison students. Findings highlight the impact of the City Connects intervention, as ELs entering mainstream classes earlier could translate into important academic and non-academic gains, such as improved academic achievement and increased self-confidence. / Thesis (PhD) — Boston College, 2017. / Submitted to: Boston College. Lynch School of Education. / Discipline: Educational Research, Measurement and Evaluation.

為因應金融風暴所造成的金融資產巨大評價損失，國際會計準則委員會於2008年10月13日發布有關金融資產重分類的修正條文，我國財務會計準則委員會因而亦於2008年10月17日隨之修訂第34號準則，並發布金融資產重分類之新規定。然而公司管理當局是否利用對金融資產重分類而進行盈餘管理，可能隨著公司治理良窳而有不同，是一個有待實證之問題。 本研究旨是探討根據修訂之會計準則而重分類金融資產的財務報表資訊，是否仍具價值攸關性或只是淪為盈餘操縱的手段。首先，本研究探討公司管理當局是否於97年度第3季追溯對金融資產重分類。其次，本研究分析追溯重分類財務報表資訊之價值攸關性及其相對變化。 實證結果如下： （1）當公司績效愈好或愈差時，公司管理當局較不傾向對金融資產進行重分類以操縱盈餘。 （2）當公司董事會相對較獨立時，公司管理當局較不傾向對金融資產進行重分類。 （3）採用重分類之財務報表仍具價值攸關性。 關鍵字：重分類、盈餘管理、公司治理、價值攸關性 / To respond to the financial crisis that caused huge losses of financial assets to companies, the IASB announced, on October 13, 2008, amendments to IAS 39 and IFRS 7 “Reclassification of Financial Assets”. As a result, Taiwan’s FASB also announced, on October 17, 2008, amendments to its SFAS No.34. It is therefore an empirical question whether or not firms in Taiwan managed earnings by retroactively reclassifying financial assets on financial statements, that likely depends on the soundness of corporate governance. This research aims to examine the value relevance of financial statements information after the retroactive reclassification of financial assets based on the revised SFAS No. 34. Firstly, this research investigates whether or not listed firms in Taiwan retroactively adopted SFAS No. 34. Secondly, this research examines the value relevance of their reclassified financial statements and the association with corporate governance. The empirical results are as follows. Firstly, the better or worse a firm performed, the less it would be willing to retroactively adopt the revised SFAS No. 34. Secondly, the more independent its board of directors, the less it would be willing to to retroactively adopt the revised SFAS No. 34. Finally, the reclassified financial statements were still value relevant. Keywords: Reclassification, Earnings management, Value relevance, Corporate governance.