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The impact of company size on the value relevance of social ratings : A quantitative studyNilsson, Johannes, Strand, Henrik January 2015 (has links)
Abstract Problem background and problem discussion: The increased demands on companies and their ability to operate sustainably has made corporate social responsibility (CSR) a very hot topic in modern society. The academic debate has yet to put a definite answer on whether the engagement in CSR activities has a positive effect on a company financially. Previous research on stock listed in Sweden indicate that there is a positive relationship between environmental performance and that there is an asymmetry in how it is valued across company sizes. However, there has not yet been any research made into what impact size has on the value relevance of social CSR ratings. This will be tested by drawing from resource-based theory and legitimacy theory. Research question: How is the value relevance of social ratings affected by accounting for company size? Purpose: The purpose is to examine what effect the inclusion of corporation size has on the value relevance of social CSR ratings. Theory: The study primarily utilizes Stakeholder theory, the resource-based theory and legitimacy theory. Method: This is a quantitative study in a panel data setting with a deductive research approach. The practical method is a regression analysis that assesses the value relevance of CSR measures at the OMX Stockholm for the years of 2006, 2007, 2008, 2009, 2011 and 2013. The study encompasses 349 Small-, medium- and large-sized companies and has a total of 1429 observations, which have been subject to statistical significance tests. Results and analysis: The results show that social, environmental and overall CSR ratings are value relevant and associated with lower market values. There also seems to be little impact on results by including company size as a variable. Furthermore the results of this study differ from previous research, implying that results are very sensitive to changes in the regression model. Conclusion: The results of the study lead us to believe that size has little impact on how value relevant social ratings are. This implies that regardless theory such as the resource-based and legitimacy theory these cannot be supported in practice among Swedish firms listed at OMX Stockholm. Furthermore, our method gives different results with regard to previous research done on the Swedish market and indicates that there is a negative relationship between CSR ratings and market value.
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SmarterDeals: a context-aware deal recommendation system based on the SmarterContext engineEbrahimi, Sahar 12 December 2012 (has links)
Daily-deal applications are popular implementations of online advertising strategies
that offer products and services to users based on their personal profiles. Current
implementations are effective but can frustrate users with irrelevant deals due to stale
profiles. To fully exploit the value creation and revenue generation potential of these
applications, deals must become smarter. This research presents SmarterDeals, a deal
recommendation system that exploits users changing personal context information to
deliver highly relevant offers. To improve the relevance of offers, SmarterDeals relies
on collaborative filtering recommendation algorithms and SmarterContext, our adaptive
context management framework. SmarterContext provides SmarterDeals with
up-to-date information about users locations as well as product and service preferences
gathered from their past and present web interactions and experiences. We
validated our approach using a data set of 271,418 product and service category ratings
and 65,411 real users. We present our results using a comparative analysis that
involves other well known recommendation approaches. / Graduate
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The logic of the ludicrous : a pragmatic study of humourFerrar, Madeleine January 1993 (has links)
This thesis represents an attempt to show how recent research in pragmatic theory can contribute to our understanding of humour. Two inferential theories have been selected: speech act theory and relevance theory. In addition, I have looked at the modification of the speech act model proposed by Leech. An exposition of each theory is followed by an account of how these theories can be applied to humour. Some research into humour has already been carried out using the speech act model. This is described and evaluated. For Leech's extension of that model, and for the relevance-theoretic model, there is virtually no existing research on which to draw. Consequently, both the application of these theories to humour, and their evaluation thereof, are my own. Speech act accounts of humour are based on the notion that humorous utterances are unconventional and unpredictable. One way of exploiting our expectations, and thereby creating a condo effect, it is argued, is to violate the norms of conversation (that is to say, Grice's maxims and Searle's conditions). This analysis is found to be insufficient, on its own, to distinguish between the humorous and the non-humorous utterance. I will show how the unpredictable, unconventional remark can be used to create a number of different effects, some humorous, some nonhumorous. Maxim violation is thus seen to be inadequate, both as a descriptive and as an explanatory tool. Relevance theory constitutes a radical departure from the whole maxim-based framework. Adopting this approach to the analysis of verbal humour, I will try to find out exactly what is going on in our minds when we interpret humorously intended utterances. I will identify the various processes which I believe are employed in the appreciation of verbal jokes, and will conclude that these processes are not unique to humour. In spite of this, I will claim that there is a sense in which verbal humour can be said to be unique.
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Relevance of science education in Zimbabwe from the perspective of secondary school children - the voice of the learner about science and technology in a developing countryMavhunga, Francis Zvidzai January 2011 (has links)
Philosophiae Doctor - PhD / In all countries, regardless of culture and level of development, science and technology(S&T) are seen as key areas for further material development and welfare. A certain proportion of the population needs to develop S&T-related skills and competences at a high level. But also for the majority, who will not enter such careers, S&T are key subjects to master the challenges in everyday life and for full participation in democracy. In our efforts to make S&T attractive as careers and as a key subject for mastering challenges in everyday life, we need to know more about the interests, concerns and values of the learners.The study of Zimbabwean learners sought to find what students like to learn in science, their interest in science lessons, use of science principles in everyday life and what attitudes they
have about the environment. Learners’ attitudes to S&T were also measured by an open ended question that sought their ideas on what they would like to research on if they were scientists.The empirical basis for this thesis is data collected with the ROSE instrument, developed by a team of international scholars in S&T education. Data used in this thesis is from twenty one secondary schools in Zimbabwe (N=734) targeting sixteen year old learners.Comparisons are made with twenty eight other countries.Factor analysis and descriptive statistics has been used to make comparisons of Zimbabwean and international trends.The Zimbabwean sample generally showed a mismatch between their expectations and realities of the science education curriculum. Results suggested that Science education was
largely irrelevant to their needs and interests. Many out-of-class experiences were not explored in science classes. However, the sensitivity of learners to significant issues around their lives, such as AIDS and other diseases showed in their wish to research to cure those infected.The newly found voice of the learners will provide new insights on how to improve science education in Zimbabwe in such a way that it is able to meet the hopes, aspirations and the perceived interests, needs and priorities of the learners. Rapid developments in mundane applications of science and technology require that the curriculum negotiates a level that empowers learners to cope with a technologically driven world.For the development of capabilities to understand and use science and technology, either in daily life or study at higher levels the science education debate must periodically consider
needs, views and concerns of the learners themselves among other stakeholders.
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Relevance judgements in information retrievalCosijn, Erica 19 September 2005 (has links)
Please read the abstract in the section 00front of this document / Thesis (DPhil (Information Science))--University of Pretoria, 2005. / Information Science / unrestricted
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Value Relevance of the Voluntary Disclosure of Advertising Expenditure: A Study of Canadian Listed CompaniesHu, Xuchen January 2015 (has links)
Advertising expenditure is one of the most important budget items supporting marketing activities for most companies, and may be treated as an intangible asset. Through the impact on demand and costs, advertising activities affect the firm’s pricing and output decisions as well as the firm’s market value (Tannous, 1997; Chauvin & Hirschey, 1994). Despite the significant economic importance of advertising expenditure, not much attention has been given to the value relevance of advertising expenditure and the impact of advertising expenditure disclosure on firms’ market value. Most of the empirical studies for value relevance of advertising expenditure have been conducted using data from the US and UK Academic research on the value relevance of advertising expenditure in Canada is nonexistent. The accounting standard applied in Canada is different from that used in prior US and UK studies. . Canada adopts Canadian GAAP before 2011, and switches to IFRS from 2011onwards. Both regimes do not require firms in Canada to disclose advertising expenditure. However, most US studies use data before 1994 to analyze value relevance of advertising expenditure. Before 1994, disclosing advertising expenditure is mandatory for US firms under US GAAP. The UK evidence uses data before 2005, during which period UK firms still adopt UK GAAP. Although UK. GAAP does not require companies to disclose advertising expenditure, unlike IFRS, different accounting standards can lead to different financial data reporting and different results. In addition, studies on the impact of voluntary disclosure of advertising expenditure on market value are nonexistent. Furthermore, Canada has a more stable financial system than that of the US and UK In this context, the objective of this thesis is to initiate research on the important dimension of advertising expenditure among Canadian firms. The findings of this thesis will enhance understanding of the relationship between advertising expenditure and market value, and companies’ decisions to voluntarily disclose advertising expenditure on their market value.
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Teaching the relevance of mathematicsNkhase, Senoelo Chalice 23 August 2012 (has links)
M.Ed. / High school mathematics learners often take mathematics education for granted. They study mathematics simply because it is included in the school curriculum, and thus required for them to pass so that they can obtain a school leaving qualification. They never really succeed in seeing and understanding the relevance of mathematics to their present and future lives. As a result, they fail to relate and apply classroom mathematics to the external environment. They fail to make mathematical connections that would enable them to be confident users of mathematics as an effective tool for solving problems, a means of communication and a way of supporting reasoning. This suggests that there may be some serious constraints associated with the teachers' instructional approaches, which hinder the learners' meaningful learning and understanding of the relevance of mathematics. Thus, there arises the need to examine the relationship between the teachers' instructional approaches and the learners' understanding of the relevance of mathematics. Such an examination may help to expose the strengths and limitations of the instructional approaches, so that the necessary adjustments can be made in the teaching practice to improve the learning of mathematics.
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The Effects of Self-Relevance on Neural Learning Signals Indexing Attention, Perception, and LearningRocha Hammerstrom, Mathew 28 September 2022 (has links)
Humans tend to preferentially process information relevant to themselves. For instance, in experiments where participants learn to manipulate stimuli referenced to themselves or someone else, participants exhibit larger reward processing signals for themselves. Additionally, attention and perception are biased not only towards one’s self but those related to them. However, the aspect of processing information related to known-others has not been addressed in reward learning. Here, I sought to address this issue. Specifically, I recorded electroencephalographic (EEG) data from 15 undergraduate student participants who played a simple two-choice “bandit” gambling game where a photo presented before each gamble indicated whether it benefited either the participant, an individual they knew, or a stranger. EEG data from 64 electrodes on a standard 10-20 layout were analyzed for event-related potentials (ERPs) elicited by target photos and gambling outcomes. Post experiment, I examined the relationship between relatedness and the amplitude reward learning ERPs, namely the reward positivity and the P300, with one-way repeated measures analyses of variance. My results demonstrate that the amplitudes of reward learning ERPs are sensitive to the target of a gamble. A secondary goal of this research was to determine if these differences could be explained by attentional and perceptual responses to cues of who a given gamble was for. Indeed, stepwise linear regression analyses identified the P2, N2, and P3 indexed relevance to self as predictors of resultant reward signals. My findings provide further evidence that a reward learning system within the medial-frontal cortex is sensitive to others with varying self-relevance, which may be a function of biases in attention and perception. / Graduate
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Instructors' Orientation on Mathematical MeaningChowdhury, Ahsan Habib 11 June 2021 (has links)
Students often ask "when is this ever going to be useful?", "why are we doing this?", etc. when speaking about mathematics. If we take this as a question about 'meaningfulness', how can instructors respond and how do they even understand the terms 'meaningful' and 'meaning'? My dissertation looked at how college instructors see their instruction as meaningful or not. Drawing on social and cognitive perspectives of learning, I define four ways to think of what's 'meaningful' about mathematics. From a cognitive perspective, instructors can understand 'meaningful' as mathematical understanding versus understanding the significance of mathematics. From a social perspective where meaning is taken as the experiences of everyday life within communities, teachers can understand 'meaningful' as anything that engages students in practices the mathematics community engage in versus practices non-mathematics communities engage in (e.g. pushing computation or critical thinking as a means for maintaining social hierarchies). Using these four conceptions to categorize instructors' goals, this work focuses on how four undergraduate mathematics instructors thought of their instruction as meaningful and contextual and background factors that influenced those views. / Doctor of Philosophy / Students often ask "when is this ever going to be useful?" when speaking about mathematics. If we interpret this as seeking the meaning or purpose of their education, how can teachers respond and how do they even understand the terms 'meaningful' and 'meaning'? I wanted to look at how college instructors thought of this and how they addressed such a question in their classrooms. Drawing on different theories of learning, I outlined four ways to think of what's 'meaningful' about mathematics and then used these four ways to categorize how instructors think of their instruction as meaningful.
To meet this end, I looked at some accounts of instructors' goals. My data came from college instructors of different mathematics classes: math for elementary education, math for liberal arts, statistics, and calculus. One important thing I found was that experiences with underserved communities or of not being 'a math person' corresponded with instructors' ability to attend to different kinds of 'meaningful' goals. What this might suggest is that educators may not feel prepared to respond to students' pursuit of meaning in diverse ways unless they have also personally struggled with it growing up or have personally experienced the consequences of disenfranchisement.
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Exploring culturally responsive teaching and environmental educationPownall, Malia Ann 26 May 2022 (has links)
This thesis investigates culturally responsive teaching in the context of environmental education (EE) and is composed of an introduction (Chapter 1), one study intended for eventual publication (Chapter 2), and a personal reflection (Chapter 3). The introduction provides a brief overview of EE and explains why the topics of study included in this thesis are important to address. For Chapter 2, I conducted interviews to understand how environmental educators characterize culturally responsive EE, how they practice it, and what they identify are the key catalysts and challenges to providing culturally responsive EE. The results of this study indicate the importance of a multifaceted approach that incorporates EE content, educator practices, organizational practices, and a critically reflexive mindset. In Chapter 3, my personal reflection considers themes that were woven throughout the work, time, and thought spent on this project and as a master's student at Virginia Tech. This work is meant to provide ideas and guidance for EE practitioners as they seek out approaches for increasing relevance in EE programs, uplift equitable practices in the EE field, and progress along their journeys to awareness and action. / Master of Science / This study explores the framework for culturally responsive teaching in the context of environmental education (EE). Recognizing that the field has fallen short of providing relevant EE programming for students from communities who have been historically excluded from nature, practitioners seek education strategies that resonate with these groups. Terms such as culturally relevant and culturally responsive are touted as methods for reaching diverse learners on EE programs, but the field lacks clearly defined practices for implementing these approaches. This study examines culturally responsive teaching with the objective of identifying culturally responsive practices to increase the relevance and meaning of EE programs for the diversity of youth across the United States. We conducted interviews with EE educators and managers to answer main research questions: (1) How do EE practitioners characterize culturally responsive EE; (2) How do practitioners practice culturally responsive EE; and (3) What are key catalysts and challenges to being culturally responsive in EE? These questions seek to understand how EE practitioners achieve relevance and extend inclusion for more equitable EE programs. We explored ways that culturally responsive EE may be considered, integrated, and supported at the program content level, program delivery level, and the organizational level. This paper builds off of important work being done in EE research and by EE practitioners in the field to develop more inclusive programs and practices that reflect diverse experiences of learners.
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