The health care industry is undergoing significant change, particularly with the passage of the Patient Protection and Affordable Care Act in March of 2010. Using the Rokeach Value survey, the value priorities of the insured and uninsured respondents were assessed. The value priorities were also evaluated for the demographics of gender, ethnicity, education, income, and age group. The terminal value of health was culled out as a moderator variable relative to its influence in the decision to seek health care coverage. The most significant contribution of this study reveals an increased understanding of consumer value preferences and demographics and their influence on health care coverage choices. In turn, it advances personal value theory in a health care context and its implications to behavior and decision-making. The results establish the role of health as a significant moderator variable in the decision process. These findings reveal a multitude of insights, not only for the academic researcher, but for practitioners and policymakers alike who are commissioned to execute the new health care reform bill over the next several years. As health care reform is implemented over the next several years, a combination of legislative and market-based solutions will be necessary to curtail the rising number of the uninsured, and ensure there are parity, equity, and morality in the distribution of health care for all Americans.

Recent literature by several eminent psychotherapists ·such as Bergin and Beutler argues that counsellors' personal values are probably the greatest influence on the success and outcome of therapy and that the counsellor tends to convert the client to the counsellor's values. This literature provided strong support for this researcher's contention of the need for similar studies in pastoral counselling. The researcher was particularly concerned about the role of pastoral counsellors' value systems and moral judgement development in counselling situations. The researcher selected the Rokeach Value Survey and the Rest Defining Issues Test as instruments to test a sample of South African pastoral counsellors in this regard. The research questions addressed were as follows. Firstly, what are the value systems of a sample of pastoral counsellors in the South African context? Secondly, what are the moral judgement development levels of the pastoral counsellors? Thirdly, what is the relationship between the rank ordering of values and pastoral counsellors' levels of moral judgement development? Fourthly, what implications could these variables have for pastoral-client pairing in pastoral counselling? The chief findings were as follows. Firstly, the pastoral counsellors were shown to have conservative value systems with a preference for introspective terminal values over social terminal values. Secondly, the pastoral counsellors had a P score of 39.6 on the Defining Issues Test. This compares favourably with Asian university students who score between 36-40 as opposed to American university students who have a mean P score of 42.6. The researcher concluded that the conservative religious ideology of the sample helped to explain the low P scores somewhat. Thirdly, the Spearman correlational coefficient indicated little correlation between the Rokeach Value Survey and the Rest Defining Issues Test. Fourthly, both instruments indicated that the conservative nature of the pastoral counsellors would no doubt make them very effective counsellors in most denominations. They would tend to counsel in support of the status quo in the church. A major recommendation of the study was the need for further pastoral counsellor education in dealing with moral values issues. / Practical Theology / D.Th. (Practical theology)

Recent literature by several eminent psychotherapists ·such as Bergin and Beutler argues that counsellors' personal values are probably the greatest influence on the success and outcome of therapy and that the counsellor tends to convert the client to the counsellor's values. This literature provided strong support for this researcher's contention of the need for similar studies in pastoral counselling. The researcher was particularly concerned about the role of pastoral counsellors' value systems and moral judgement development in counselling situations. The researcher selected the Rokeach Value Survey and the Rest Defining Issues Test as instruments to test a sample of South African pastoral counsellors in this regard. The research questions addressed were as follows. Firstly, what are the value systems of a sample of pastoral counsellors in the South African context? Secondly, what are the moral judgement development levels of the pastoral counsellors? Thirdly, what is the relationship between the rank ordering of values and pastoral counsellors' levels of moral judgement development? Fourthly, what implications could these variables have for pastoral-client pairing in pastoral counselling? The chief findings were as follows. Firstly, the pastoral counsellors were shown to have conservative value systems with a preference for introspective terminal values over social terminal values. Secondly, the pastoral counsellors had a P score of 39.6 on the Defining Issues Test. This compares favourably with Asian university students who score between 36-40 as opposed to American university students who have a mean P score of 42.6. The researcher concluded that the conservative religious ideology of the sample helped to explain the low P scores somewhat. Thirdly, the Spearman correlational coefficient indicated little correlation between the Rokeach Value Survey and the Rest Defining Issues Test. Fourthly, both instruments indicated that the conservative nature of the pastoral counsellors would no doubt make them very effective counsellors in most denominations. They would tend to counsel in support of the status quo in the church. A major recommendation of the study was the need for further pastoral counsellor education in dealing with moral values issues. / Philosophy, Practical and Systematic Theology / D.Th. (Practical theology)

本研究有鑒於目前市場上仿冒品充斥，全球產業每年因偽造行為所產生的損失已高達美金4000億元左右，嚴重影響產業生存。為打擊仿冒現象，防偽產業因應而生，隨著消費者越來越重視消費權益及企業為了維護其品牌權益而蓬勃發展，嚴然已成為各種新產品不可或缺的附屬產品，防偽產業的未來發展及其競爭激烈是可以預期的。本論文提及的防偽標籤是專指『將單一或多種以上的防偽技術運用在可以黏貼或印製在目標產品的包裝或目標產品本身的標籤產品』。由於防偽標籤是附屬於目標產品，並非消費者所購買的標的。但透過對消費者購買行為的研究可以分析產品防偽的需求程度，進而提供產品製造商或供應商了解該產品是否需要防偽標籤？ 　本文首先蒐集消費者行為之文獻資料，找出消費者特性、消費者價值觀、消費者生活型態及消費者涉入程度等與防偽涉入程度相關的變數，整理各變數間的交互關係導出消費者對於防偽涉入程度會影響產品防偽的需求程度；其次透過焦點訪談及專家訪問內容得知，產品特性也是影響產品防偽的需求程度的重要因素；最後再由產品防偽的需求程度分析防偽標籤的市場需求。另一方面，不同的購買情境也會影響防偽標籤的市場需求，其中包括了購買通路以及標籤功效、法令規範、消費者對防偽標籤辨識能力等外在環境。 本研究經由消費者問卷調查，將所獲得的資料經由多變量變異數分析、相關分析及頻次分析等統計方法所得之結果來驗證假設。其結論均能滿足本研究所希望達到的五項目的。 　一、影響防偽標籤市場需求的因素 　二、影響消費者防偽涉入程度的因素 　三、哪些特性的產品需要防偽標籤 　四、哪些通路的產品需要防偽標籤 　五、現階段防偽標籤的推廣成效 最後將本研究之發現作整理，提供防偽標籤業者作實務上的建議，希望這些參考意見在防偽產業擬定防偽標籤行銷策略時，能給予適切的助益。

The accounting profession continually has problems with hiring and keeping qualified staff; and many accounting scandals have shown a lack of ethical behavior on the part of Certified Public Accountants (CPA). This suggest a misfit between those in the profession and the ethics that the profession strives towards. Research has shown that the congruity of personal values with organizational values, person-organization fit (P-O fit), is an important factor in the hiring, socialization, and retention of employees. In addition, ethical behavior has been found related to P-O fit. Accounting educators have been called upon to address these problems by inculcating accounting students with the values of the accounting profession. This research firstly reports on the results of a comparison of the personal values of upper level accounting students in Georgia with the personal values of CPA leaders in Georgia. Personal value priorities were measured with the Rokeach Value Survey (RVS). The findings indicated that these samples of Georgia CPA leaders (N = 193) and accounting students (N = 516) significantly differed in the priority given to 24 of the 36 (66.7%) RVS values. This result suggests a lack of P-O fit between accounting students and the accounting profession. Secondly, this research reports on the effectiveness of two education interventions designed to improve the P-O fit of accounting students: a Curriculum Modification Intervention and a Value Self-Confrontation (VSC) Intervention. These education interventions were delivered online as part of the content of two distance learning classes on accounting ethics. The curriculum of both classes were augmented with content aimed at increasing the priority given to the value of courageous. The two classes were designated as either Group 1 or Group 2. Group 1 received only the Curriculum Modification Intervention. Group 2 received both the Curriculum Modification Intervention and the VSC Intervention, which was targeted at increasing the priority given to the four values of capable, courageous. honest, and responsible—values related to the Code of Professional Conduct and Bylaws (2012) of the American Institute of Certified Public Accountants. The results indicated that Group 1, from the beginning to the end of class (short-term value change), did not increase the priority given to courageous. Thus, the stand-alone Curriculum Modification Intervention did not result in the desired effect. Group 2, on the other hand, did increase the short-term priority given to all four of the targeted values. Moreover, Group 2 increased the long-term priority given to two of the four targeted values: capable and courageous. The higher priority given to these values at the end of class persisted for 15-16 weeks. The effect sizes indicated practical significance. These results suggest that the VSC Intervention was effective at inducing both short-term and long-term value change in the priority given to values of importance to the ethics of the accounting profession. These findings have implications for CPA firms, specifically with regard to hiring ethically “fitting” staff and fostering an ethical culture in accounting firms. The results of this research also provide input that may be helpful in improving accounting pedagogy, especially the pedagogy of accounting ethics education and distance education. Key words: person-organization fit, P-O fit, CPA firm turnover, personal values, value change, value self-confrontation, VSC, Rokeach Value Survey, RVS, Certified Public Accountant, CPA, ethics education, accounting students, online education, distance learning. / Business Management / D.B.L.