先前研究指出，財報資訊使用者難以使用確定福利計畫制退休金的資訊，其原因可以歸因於退休金會計的複雜性。在後SFAS 158 時期，由於先前僅揭露的退休金負債已認列於資產負債表上，使得退休金資訊的價值攸關性有所提升。然而有研究指出，額外攸關的資訊依然僅在附註揭露中表達，使得XBRL在能否進一步提升該價值攸關上有可以著墨的空間。本研究探討美國SEC XBRL 強制適用是否能提升確定福利計畫制退休金資訊的價值攸關，以及 XBRL財報的特性是否會影響該價值攸關。實證結果發現，美國SEC XBRL 強制適用提升了提撥狀況的價值攸關。另外，實證結果也發現，GAAP 分類標準概念的數量和提撥狀況的價值攸關有負向的關係；延伸分類標準概念的數量和提撥狀況的價值攸關有正向的關係。本研究亦指出，SEC XBRL 強制適用對於提撥狀況價值攸關的提升，及XBRL財報特性對提撥狀況價值攸關的影響，會因為不同階段之 XBRL 採用者而有不同的效果。 / Studies show that the information of defined benefit due its complexity, users may not have the competence to process it. In the post-SFAS-158 period, the previously disclosed liabilities of defined benefit now recognize in the balance sheet. Prior studies have already shown an improvement in value relevance. However, studies suggest the relevant information still presents in footnotes. It leaves a place for XBRL for further improving. In this study, I investigate whether SEC XBRL mandatory adoption improves the value relevance of defined benefit information, also whether the characteristics of XBRL file affect the value relevance of defined benefit. The empirical results show SEC XBRL mandatory adoption improves the value relevance of funded status. Also, the number of GAAP Taxonomy concepts is negatively associated with the value relevance of funded status. Moreover, the number of extension concepts is positively associated with the value relevance of funded status. The additional results show the improvements by XBRL adoption and the influence of the number of GAAP Taxonomy concepts and extension concepts are sensitive to different phases of the adopters.

Sammanfattning Syftet med det här examensarbetet är att undersöka hur högstadieelever uppfattar teknikämnets användbarhet. Utgångspunkten är vad Skolinspektionen (2014) påpekade i sin granskning av ämnet teknik när det gäller att erbjuda teknikundervisning som grundskoleelever upplever som relevant. Fokusområden har varit elevernas syn på teknikämnets relevans för deras vardagsliv. Metoden för studien är en kvalitativ undersökning som bygger på semistrukturerade intervjuer med totalt åtta elever, varav 4 elever från årskurs 8 och 4 elever från årskurs 9. De här eleverna kommer från två skolor som ligger i en förort i Göteborg. Mina teoretiska utgångspunkter är vissa relevanta forskningsstudier och även två lärandeteorier; det sociokulturella perspektivet och pragmatismen. Resultatet från studien visar en variation i en liten skala mellan flickors och pojkars värdering av teknikämnets användbarhet. Undersökningen visar att alla intervjuade elever vill se samband mellan teknikundervisning i skolan och livet utanför. Med andra ord kan man säga att det är meningsfullt för eleverna att förstå i vilket sammanhang teknikuppgiften kan vara aktuell och fruktbar i relation till människa och samhälle. / Abstract The purpose of this thesis is to investigate how secondary pupils perceive the usefulness of the subject technology. The starting point is what the School inspection (2014) has pointed out in its review of the subject technology when it comes to offering technology teaching, which secondary school pupils perceive as relevant. The focus area has been the students´ view on the relevance of  subject technology för their everyday lives. The method of this study is a qualitative study based on semi-structured interviews with eight pupils, 4 pupils from class 8 and 4 pupils from class 9. Those pupils are from two suburban schools which are located in Gothenburg, Sweden. My theoretical points have been some relevant research and also two learning theories; the socio-cultural perspective and pragmatism. The results of the study show a variation in a small scale between girls´ and boys´ appreciation of the usefulness of technology. The survey shows that all the interviewed pupils want to see the connection between technology education in school and life outside. In other words, one can say that it is significant for the pupils to understand the context in which a technology task may be relevant and productive in relation to humans and society.

我國財務會計準則公報第三十五號「資產減損之會計處理」規定，若有證據顯示相關資產可能發生減損，公司應進行減損測試，並據以認列資產減損損失。若已認列之資產減損已不存在或可能減少時，則可將該損失迴轉，但商譽之減損一經認列，即不得迴轉。本研究之目的在於探討商譽減損會計處理之改變，對於企業併購會計方法之選擇及財務報表會計資訊價值攸關性所造成的影響。 本研究之主要發現如下：（1）第三十五號公報發佈後，被併購公司的潛在商譽愈大，主併公司愈傾向採用權益結合法，以避免認列商譽；（2）企業依照該公報編製財務報表時，資產減損可能淪為其盈餘管理之工具，而導致盈餘對股價之解釋能力降低；以及（3）由於商譽減損損失不能迴轉，投資者認為企業較不會透過該類損失之認列，以進行盈餘管理。 / SFAS No. 35: Accounting for Impairment of Assets, requires that an enterprise should evaluate whether or not there are indications that an asset may be impaired on the balance sheet date. If such an indication exists, an impairment test should be performed to determine and recognize the loss. When there is evidence that an impairment loss recognized in prior years may no longer exist or has been reduced, it may be reversed; however, reversal of impairment loss on goodwill is prohibited. The purpose of this study is to investigate how the change on accounting for goodwill impairment affects the accounting for business consolidations and the value relevance of financial statements. Our major empirical results are as follows. (1) For the business consolidation occurred after the issuance of SFAS No. 35, the larger the potential goodwill of the acquired firm, the more likely the acquiring firm would adopt the Pooling method to avoid recognizing goodwill. (2) With the adoption of SFAS No. 35, since firms may utilize the Statement as an earnings management device, the value relevance of a firm’s earnings is decreased. (3) From the investors’ viewpoint, an impairment loss on goodwill is less likely to have earnings management effect because such a loss cannot be reversed.

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.

This study, presented in article format, contributed to the development of the science and practice of positive psychology / psychofortology, specifically in the South African multi-cultural context, through (i) a first phase exploration of the validity of several scales, mainly developed in a 'western' context, for applicability of measurement of facets of psychological well-being in the South African (multicultural) context (manuscript I), (ii) an exploration of patterns of psychological wellbeing and satisfaction with life in cultural context (manuscript 2), and (iii) a review of the state of the art of the applicability of knowledge (theory and experimental findings) from the domain of positive psychology, for use in practice to enhance the quality of life for people (manuscript 3). For purposes of this study "cultural context" referred to relatively individualist and relatively collectivist cultural orientations as manifested in shared patterns of behavioural readiness, assumptions, attitudes, beliefs, self-definitions, norms, values, historical background and language groupings. The aim of the first study I article was to do a first phase screening of psychometric properties of several scales measuring facets of psychological wellbeing in a South African context. Most of these scales were developed in a western context, and measure facets of cognitive, affective, conative, social, and spiritual psychological well-being. Data were gathered in two projects including 731 participants from different cultural contexts in the North West Province. The FORTproject (FORT = Clarifying the nature of psychological strengths; -=strength) included a convenience sample of 384 mainly white students and adults from the Potchefstroom area, and a convenience sample of 130 mainly black students from the Mafikeng area. The POWIRS-project (POWIRS = Profiles of Obese Women with the Insulin Resistance Syndrome) included 102 black and 1 15 white adult women. Reliability and validity of scales for use in a South African context were reported. Results indicated that the reliability and validity of scales varied from acceptable to totally unacceptable for use in specific subgroups. It was concluded that the most promising scales for use in all groups were the Affectometer 2 (AFM), the Fortitude Questionnaire (FORQ) (except the FORQ-S), the Cognitive Appraisal Questionnaire (CAQ), the Satisfaction with Life Scale (SWLS) the General Health Questionnaire (GHQ) (the latter measuring pathology), and to some extent the Sense of Coherence Scale (SOC). This second study I article explored the patterns of psychological well-being and satisfaction with life in relatively more individualist and relatively more collectivist cultural contexts in South Africa. Secondary factor analyses were conducted on data obtained in four cross-sectional studies, comprising 1,909 participants. Questionnaires varied in studies, and measured facets of affective, cognitive, physical, spiritual, interpersonal and social well-being. Similarities and differences in patterns of psychological well-being and satisfaction with life were found. Satisfaction with life clusters with intra-psychological well-being in relatively more individualist cultural groups, and with inter-personal factors in relatively more collectivist African groups. Implications for models of psychological well-being and interventions to enhance psychological well-being were indicated. The aim of the third study I article was to review and evaluate the practical applicability of scientific knowledge from the domain of positive psychology / psychofortology, with specific reference to assessment, interventions, lifespan development and application in various contexts. It was shown that knowledge in the scientific domain of positive psychology has great relevance for, and application possibilities on individual, community and public policy levels. Applications were found as far as evaluation (assessment) and interventions are concerned in various life contexts (such as education, psychotherapy, health promotion, work), and in various phases of life (from childhood through adolescence and adulthood to old age). Several specific, empirically validated, strategies for enhancement of facets of psychological well-being were highlighted. It was pointed out that an advantage of positive psychology is that it has the theory, research evidence, and techniques to bring benefit to many people on the total mental health continuum, and not only, but also, to the minority who have a problem or are at risk of developing problems. A main conclusion across the different studies reported in this thesis (articles 1-3), was that cultural contexts and variables certainly need to be taken into account in research and practice of positive psychology. Despite the major developments in the scientific domain of positive psychology / psychofortology, its theories and applications have mainly been developed and explored in a western context, and further research is necessary, specifically in the African context. Several recommendations for future research were made. / Thesis (Ph.D. (Psychology))--North-West University, Potchefstroom Campus, 2007.

This work examines and presents evidence for the existence of a gap in epistemological views between academic and practice marketers. Few if any academics would seem to challenge the ‘gap’ premise but the importance of any gap and its nature are issues about which little agreement exists. The intractable nature of the academic practitioner gap has a long history of interesting and diverse debate ranging from Dewey’s argument about the true nature of knowing to contributions based on epistemic adolescence, ontological differences and more pragmatic suggestions about different tribes. Others include the rigour versus relevance issue, failures in curriculum or pedagogy and a clash between modernist and postmodernist epistemologies. Polanyi’s description of tacit versus explicit knowledge further extends the debate as do issues of knowledge creation and dissemination in particular through Nonaka. Irrespective of approach actual evidence for a gap was largely based on argument rather than empirical proof. This work address that lack. The intractability of the gap suggests that it is at root, epistemic. To identity the existence of a gap in such terms a domain specific epistemic questionnaire developed by Hofer was used. A factor analytic process extracted a common set of factors for the domain of marketers. Five epistemic factors were identified. Three of these showed significant difference in orientation between practitioners and academics confirming that the theory practice gap is tangible and revealing an indication of its nature Broadly results from factor analysis with interpretation informed by factor item structure and prior theoretical debate suggests that academics and practitioners views on knowledge and how they come to know share similarities and differences. Academics are more likely to see knowledge as stable, based on established academic premise legitimized from academy. Practitioners are more likely to see knowledge as emerging from action, as dynamic and legitimised by results. Other significant findings included the emergence of dialogue as a means of closing the gap, and the emergence of a group of academics with significant practice experience termed here as, hybrids, who are located in the Academy but mostly share their epistemic views with practitioners. Correlation analysis showed that academic propensity to engage in dialogue with practice moved academic factor scores towards practitioners. This shows that dialogue has a clear role in both perpetuating the gap in its absence or reducing it. Fundamentally dialogue plays a clear role in bridging the two epistemologies and in providing for additional epistemic work. Finally a solution to bridging the gap has been proposed. The model called dialogic introspection melds dialogue and introspection to create epistemic doubt, the volition to change and a means of resolution. The model avoids prescription of what form knowledge should take but instead adopts a stance similar to more mature disciplines like medicine in which the status of academic work is enhanced in line with its relevance to practice which itself is embodied in dialogue. This approach recognizes the centrality of epistemology as shaping the conditions necessary for recognizing epistemologies as hierarchies in which the epistemology most capable of additional epistemic work is the most desirable. Such an epistemology would have the capacity to add epistemic work and reinforces Nonaka’s call for epistemology to be recognized as central to knowledge creation.

Cette thèse portait sur l'attention visuelle sélective, dans le domaine non-spatial, c'est-à-dire la capacité à favoriser le traitement perceptif de certains objets de la scène visuelle au détriment des autres. En particulier, l'objectif était d'étudier, à l'aide de tâches de recherche visuelle, les différentes interactions possibles entre les processus endogènes (liés aux intentions et connaissances du sujet) et les processus exogènes (liés aux caractéristiques perceptives des objets). Une première série d'expériences démontrait que la saillance pouvait présenter des effets relativement durables. Cependant, ces effets de saillance pouvaient être favorisés ou contrecarrés par des processus endogènes (induits par indiçage portant sur la taille), et modulés par l'amorçage perceptif. Une seconde série d'expériences démontrait que la résistance à l'interférence induite par un distracteur saillant dépendait de ressources attentionnelles centrales, et était modulée par la charge perceptive. Enfin, la troisième série d'expériences validait l'hypothèse d'une intégration entre des signaux endogènes et exogènes compatibles mais strictement distincts. La falsification de l'inégalité de Miller (1982) précisait que cette intégration reposait sur une coactivation effective, non sur une simple facilitation statistique entre signaux strictement indépendants. Le locus cognitif de cette intégration semble être le système perceptif. L'ensemble des données présentées souligne la flexibilité du contrôle attentionnel, et invite à développer un modèle général de l'attention visuelle sélective basé sur l'hypothèse de compétition biaisée (Desimone & Duncan, 1995). / This thesis was about visual selective attention, toward non-spatial features, that is, the ability to favour the perceptual processing of some objects in the visual scene, at the expense of others. In particular, the aim was to study, through visual search experiments, the various possible interactions between endogenous (linked with incentives and knowledge of subjects) and exogenous (linked with perceptual properties of the objects) processes. The first series of experiments showed long-lived salience effects. These salience effects could, hewever, be favoured or overriden by endogenous processes (induced by cueing the target size), and modulated by perceptual priming. The second series evidenced that resisting the interference induced by a salient distractor depended on central attentional resources, and was modulatted by perceptual load. Finally, the third series demonstrated that separate endogenous and exogenous signals could genuinely integrate. This integration could not be accounted for by a race between strictly independant signals, as evidenced by the falsification of the Miller's (1982) inequality. This integration might occur in the perceptual system. Theglobal set of data highlighted the flexibility of endogenous attentional control, and invited developping a general model of visual selective attention, on the basis of the biased competition hypothesis.

The Solomon Islands (SI), a small developing nation in the South Pacific, demonstrates an emergent community-based kindergarten model with the potential to promote context and culture relevant early learning and development. SI early childhood education (ECE) particularly rose in prominence with a 2008 national policy enactment requiring all children to attend three years of kindergarten as prerequisite for primary school entry. However, these ECE programs remain severely challenged by faltering community support. Internationally, many ECE programs dramatically resemble a universalized Western-based model, with a decidedly specific discourse for “high quality” programs and practices for children ages 0-8. Often these uncritical international transfers of Euro-American ideologies promote restricted policies and practices. This has resulted in a self-perpetuating set of practices and values, which arguably prevent recognition of, and efforts to reinvent, more culturally-relevant, sustainable programs for the Majority World. Based on the Kahua region (est. pop. 4,500) of Makira-Ulawa Province, this collaborative, ethnographically-inspired, case study explores how community characteristics have affected the cultural and contextual sustainability of community-based ECE in remote villages. The study traces historical and cultural influences to present-day SI ECE. Subsequently, it explores the re-imagined SI approach to formal ECE program design, remaining challenges preventing these programs from being sustained by communities, and potential community-wide transformations arising from these initiatives. To achieve this, the study collaborated with stakeholders from all levels of SI society through extensive participant-observations, interviews, and participatory focus groups. Findings aspire to enlighten regional sustainable developments and resilient behaviors relating to ECE. Key research findings suggest five overarching principles influencing kindergarten sustainability: presence of “champion” for the ECE vision; community ownership-taking, awareness-building, and cooperation-maintenance; and program cultural/contextual sensitivity and relevance. These elements were found to be strongly linked with an intergenerational cultural decay in the Kahua region, as conceptualized through a model of Cyclically-Sustained Kindergarten Mediocrity.

Cette étude a été réalisée dans le cadre d’une maîtrise en Aménagement. Elle s’efforce à démontrer que l’étape d’un projet que l’on appelle problématisation, c’est-à-dire l’étape de construction des problèmes à être résolus, permet de s’assurer que les actions entreprises soient en cohérence et en pertinence avec le contexte du projet. Nous constatons désormais que nous ne pouvons plus nous contenter d’évaluer les projets sur la seule base de son efficience, c’est-à-dire la concordance de ses résultats avec les objectifs prévus. Dans ces circonstances, nous émettons l’hypothèse que la problématisation fait appel à des compétences particulières et généralement peu utilisées par rapport à d’autres étapes de la réalisation d’un projet. À cet égard, nous avons réalisé un travail de recherche exploratoire sur ce thème en ayant comme objectif d’obtenir une compréhension des compétences mobilisées lors de la problématisation en situation de projet en général et d’identifier plus spécifiquement ces compétences dans une situation de projet en particulier, celle des projets de coopération internationale. Pour y arriver, nous avons procédé à la construction d’un référentiel d’emploi et d’activités pour en déduire un référentiel de compétences de la problématisation. Pour ce faire, nous avons réalisé une étude de cas sur les projets de stage de coopération internationale. L’utilisation de la technique de l’« instruction au sosie » et d’une rechercheintervention nous ont permis de dégager les principaux résultats suivant: la problématisation fait appel à des compétences particulières de gestion de l’information et de médiation. Les compétences générales de problématisation que les responsables des stages dans les organisations de coopération internationale v doivent maîtriser sont : être capable de générer les disponibilités de projets à partir de données primaires et secondaires; être capable de faire des choix et de justifier ces choix en fonction de l’analyse des données; être capable de présenter des informations écrites claires, respectueuses des idées des partenaires en fonction du langage de projet utilisé par le public auquel s’adresse la proposition; être capable d’utiliser les commentaires des évaluateurs pour améliorer un projet et être capable de mener à terme un projet. La contribution principale de ce travail de recherche réside dans la proposition d’un outil précieux pour le recrutement et la sélection, l’évaluation du rendement, la formation et le perfectionnement des acteurs de la problématisation. / This study was realized within the framework of a master’s degree in Design and Complexity. It tries to demonstrate the importance of problem building in projects, allowing the action to be in coherence and in relevance with the context where the project takes place. From now on, we consider that the value of the project cannot be satisfied on the only basis of its efficiency, which means the concordance of the results with planned objectives. Consequently, this analysis relies on the assumption that problem building uses specific competencies usually unused compare to others steps during the process of project building. In this regard, an exploratory research was carried out on this subject with the objective of identifying skills during problem building, and more specifically identifying those competencies within a particular project, which are the international cooperation projects. To get there, we realized a table of reference of skills and competencies by using a case study that we did. That case study was based on small projects managed by international cooperation groups in Quebec. The use of both “instruction to the double” and research-intervention techniques allowed us to conclude to the following results: problem building needs specific skills of management of the information and mediation. The main skills of problem building are: the capacity of generating the availabilities of projects from primary and secondary data; the capacity of choosing and justifying these choices according to data analysis; the capacity of presenting clever written information, respectful of the ideas of the partners according to the language of project used by the public whom addresses the proposition; the capacity of using the comments of appraisers to improve a project and be capable of leading a project. vii The main contribution of this research lies in the proposition of a precious tool for the recruitment and the selection, the evaluation and the formation of the actors that conduct problem building.

Cette thèse propose un discours théorique sur la médiation fictionnelle, notamment dans les romans de notre corpus. Dans une perspective rhétorique, la recherche consiste à étudier le processus de mise en œuvre de la signification dans les œuvres littéraires. La communication y apparaît non pas comme une donnée stable et simple que l’on pourrait réduire à des manifestations formelles ou encore à des contenus sociohistoriques, mais comme un ensemble d’exigences cohérent qui définissent les termes, sinon les modalités d’une coopération entre l’écrivain et le lecteur. La réflexion s’organise en trois parties.La première partie consiste à identifier la question dont l’énoncé romanesque est la réponse. Elle permet d’arborer, sous forme de thème, les grands axes de l’argumentation narrative, partant les enjeux de la communication dans chaque roman.Dans la seconde partie, il s’agit d’analyser les choix formels de l’énoncé et de montrer sur quels modes et à quelle fin idéologique la contribution du lecteur est sollicitée. En fait, c’est la stratégie discursive qui définit la modalité de communication et caractérise le régime de fonctionnement de la médiation dans une œuvre littéraire.L’idée centrale de la troisième partie consiste à montrer la compétence épistémologique qu’un écrivain confère à l’œuvre littéraire et la capacité du lecteur à l’identifier. Les théories qui deviennent des viviers épistémologiques de la littérature apparaissent comme des réductionnismes et de véritables obstacles au plaisir de lire ou de faire résonner avec justesse la signification d’une œuvre d’art. / This thesis proposes a theorical discourse on the fictional mediation, more particularly in the novels of our corpus. From a rhetorical perspective, the research consists in studying the process of implementation of the signification in the literary works. The communication appears to it not as a stable and simple datum which we could reduce to formal appearances or still to sociohistorical contents, but as a set of coherent requirements wich specify the terms, otherwise the modalities of the argumentative cooperation between the writer and the reader. The thiking is composed of three parts.The first part consists in indentifiying the question of wich the fiction statement is the answer. It allows to raise, in thematic form, the main axes of the narrative line of argument, consequently the issues of the communication in each novel.The second part deals with the analysis of the formal choices of the statement and it shows on which modes and what ideological end the contribution of the reader is requested. In fact, it’s the discursive strategy wich defines the method of communication and characterizes the functioning of mediation in a literary work.The central idea of the third part is to show the epistemological skill that a writer gives to the literary work and the reader’s ability to identify it. The theories wich become epistemological pools appear as reductionisms and as real obstacles to the pleasure to read or to make pertinently resound the significance of a work art.