Prior studies that examine audit quality and earnings management mostly separate discretionary accruals from total accruals and use discretionary accruals (or absolute value of discretionary accruals) to measure the magnitude of earnings management. Although most of those studies find audit quality is able to restrain the degree of earnings manipulation, few evaluate whether audit quality is capable of reducing the information risk faced by investors. Compared to discretionary accruals, accruals quality measured by the extent to which current accruals map into operating cash flow realization is more directly related to information risk. The purpose of this study is to examine the association between audit quality and information risk faced by investors, using accruals quality to proxy for information risk and adopting auditor brand name, audit-firm tenure, CPA tenure and auditor industry specialization as measures of audit quality. The study hypothesizes that auditor brand name, audit-firm tenure, CPA tenure and auditor industry specialization will contribute positively to reduce information risk faced by investors. The empirical results indicate (1) higher quality auditors (Big 4 auditors) are able to lower the information risk faced by investors, (2) the longer the audit-firm tenure, the lower the information risk faced by investors, (3) clients of industry specialist auditors have lower information risk than clients of non-specialist auditors, and (4) the relationship between audit-partner tenure and information risk is yet insignificant. Finally, the results further show that the divergence between control rights and cash flow rights will weaken the negative relationship between auditor brand name and information risk as well as the negative relationship between audit-firm tenure and information risk. However, it does not affect the negative relationship between auditor industry specialization and information risk; it may be because the industry specialist auditors can better resist the pressure from the controlling shareholders that can help alleviate the information risk faced by investors.

Darbo objektas: Klaipėdos miesto valstybinių sporto organizacijų (VSO) specialistų veiklos raiška. Darbo tikslas: atskleisti Klaipėdos miesto valstybinių sporto organizacijų specialistų veiklos raiškos ypatumus. Šiandieninėje visuomenėje, kuriantis žinių ekonomikai, darbo rinkoje pagrindiniais veiksniais tampa žinios ir kompetencija. Todėl didelis dėmesys kreipiamas į žmogiškuosius išteklius, kurie yra didžiausias organizacijų turtas. Labai svarbu išsiaiškinti, kokios priežastys lemia kompetentingų specialistų trūkumą, jų darbinės veiklos neefektyvumą organizacijose. Šiame darbe siekta išsiaiškinti Klaipėdos miesto valstybinių sporto organizacijų specialistų veiklos raišką, kuri Lietuvos mokslininkų mažai tyrinėta. Darbe pateikta bendra literatūros apžvalga, atskleista organizacijos samprata ir jos klasifikavimas, išskirti specifiniai sporto organizacijos bruožai, akcentuojami esminiai Klaipėdos miesto valstybinių sporto organizacijų valdymo aspektai bei valstybinių organizacijų specialistų veiklos ypatumai. Tyrimas buvo atliktas siekiant išsiaiškinti, kaip Klaipėdos miesto valstybinėse sporto organizacijose specialistų veiklą reglamentuojantys dokumentai atitinka realizuojamą veiklą. Tyrimo atlikimui buvo panaudota dokumentų content analizė ir interviu metodas. Atlikto tyrimo pagrindu buvo suformuluotos išvados siekiant įgyvendinti magistro baigiamajame darbe išsikeltą tikslą. / Diploma object: Duty expression of governmental specialists in sports at Klaipeda’s city. Goal of the work: To reveal Duty expression of governmental specialists in sports at Klaipeda’s city. In nowadays society, when media economics is developing really fast, knowledge and competency is becoming one of the main factors in work society. Due to that one of the main treasure of the companies are human resources to which companies are paying great interest. One of the main questions to solve is, what are the reasons why there is a lack of current specialists, and why they so ineffective in various organizations. In this work I try to reveal Duty expression of governmental specialists in sports at Klaipeda’s city, to which Lithuanian specialists haven’t payed much attention. It includes literature reviews, revealing the conception of organization and classification as well as specific signs of it, organization of Klaipeda’s city sports and governing it, also peculiarities of activities if governmental sport specialists. All this has been done with a goal to find out, if all documented duties of sport specilists in Klaipeda’s city are really in power and are they in realization… To do such research I used Content analysis of the document and interviews. Due to research I have formulated the deductions in order to achieve main object of this master’s degree work.

No description available.

This paper enquires into the implementation of the Government’s directives for the education of the ‘gifted and talented’, as specified in the ‘Excellence in Cities’ (EiC)document. The term ‘gifted and talented’ (GaT) has been determined by government diktat and its appropriateness is examined, as are the arguments about precise definitions, the identification of such children and the rationale for the Government choice. The current concern has its roots in the past, demanding an examination of the political and educational raison d’être for the evolving policies. The assessment of the results of such policies and arrangements sheds light on their suitability and relevance for the future and are thus considered. The experience of others to provide an appropriate education and the arrangements needed to facilitate the process justify a consideration of an international perspective. The examination of the philosophy, current arrangements made elsewhere and innovative proposals for the future of the education of the able aids the establishment of the criteria with which to judge the viability and implementation of the EiC arrangements. The methodology used to obtain research data involves interviews with those responsible for implementing the EiC directives at both City and school/college level. Their answers illuminate their approach and aspirations for the education of the GaT. The success of the policy and its implementation is assessed by means of a critical analysis of the management decisions taken, and the consequences at both City and School/College level. Triangulation is accomplished by the additional use of the data gained from expert witnesses, thus helping to determine the viability and practicality of the arrangements made and envisaged. The post modernist stance of the author, coupled with a qualitative methodology, and a possible initial bias towards a revisionist view of how the education of the able should be organised, should not necessarily invalidate the conclusions reached.

Thesis (M. Phil.)--University of Hong Kong, 1997. / Includes bibliographical references (leaf 146-185).

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Ptilothrix bombiformis (Hymenoptera: Apoidea) is a specialist bee belonging to the tribe Emphorini. The emphorine phylogeny suggests that Convolvulacea is the ancestral plant family and independent evolutionary host-switches to several unrelated plant families have occurred. The role of floral scent has been well-characterized in pollination systems involving moths, butterflies, bumblebees, and honeybees, but little is known about how specialist bees mediate host selection, or how host-choice evolved in specialist bees. This research investigates the role of floral scent in host selection by P. bombiformis. Ptilothrix bombiformis has traditionally been classified as a Hibiscus (Malvaceae) oligolege. My research shows that it can now be placed into a more detailed dietary classification as an eclectic oligolege because it also collects pure pollen loads from a distantly-related plant, Ipomoea pandurata (Convolvulaceae). Using dynamic headspace sampling and gas chromatography-mass spectrometry, I obtained floral chemical profiles for Hibiscus moscheutos ssp. lasiocarpos and Ipomoea pandurata. Both flowers contain aliphatics, aromatic compounds, monoterpenes, and sesquiterpenes. The host flowers have 14 shared compounds in their floral scent, which may be responsible for the bees' ability to recognize and utilize I. pandurata, a member or the emphorine ancestral host-plant family. Some of these shared compounds are also found in other emphorine host plants and may be responsible for their constraint in host-use.

How specialist bees distinguish their host plants from co-blooming non-hosts is not well understood, but it is thought that they may be physiologically limited in their ability to recognize the majority of visual and olfactory cues presented by flowering plants. Species in the genus Diadasia collect pollen from just one of five plant families: Cactaceae, Malvaceae, Onagraceae, Asteraceae, and Convolvulaceae. Assuming a common ancestor for all Diadasia specialized on just one plant, this indicates host-switches in the past, and an ability to recognize more than one flowering plant. I hypothesized that host plants of Diadasia share the same visual and olfactory cues, thus enabling past host-switching to novel plant families, and that co-blooming non-hosts are highly dissimilar in terms of scent and visual appearance. I determined the compounds associated with the scent of Malvaceae and Cactaceae host flowers of North American Diadasia. I also evaluated visual cues for these flowers by measuring their full spectrum of reflected wavelengths, as well as select morphometric characters. I determined whether host flowers, regardless of taxa, were more similar to each other than non-hosts that were co-blooming and attractive to other bee species. Finally, I performed electroantennographic and behavioral experiments to assess the relative importance of these cues (visual and olfactory) in natural settings. Diadasia host plants share some chemical and visual characteristics that may in part explain the radiation of this group onto these particular hosts. First, host plants share a suite of scent compounds that are among the least variable across species. Many of these elicited antennal responses and did not decrease visitation when applied to host flowers. In contrast, some compounds produced by non-host flowers are detectable to Diadasia, but Diadasia are repelled by them when they are applied to host flowers. Diadasia host flowers do not share a color profile in common, but there is more reflectance in the bee-uv range as compared to other regions of the light spectrum. Also, Diadasia host flowers have a more contrasting central area that is relatively larger than in non-hosts.

Aim: To identify the knowledge and skills required by the specialist stoma care nurse to facilitate the needs of patients adapting to a newly formed stoma in order to inform specialist nurse education. Background: Advances in surgical techniques, drug therapies, bowel screening and patient recovery programmes have offered those with colorectal disorders, a potential increased life expectancy and improved disease management. For the specialist nurse, there is the constant challenge to keep abreast of these advances and provide more formal, precise and accurate information, facilitating individualised patient need. In response, an education curriculum needs to foster a comprehensive knowledge base in order to equip and support the nurse to become confident and competent in clinical practice. How knowledge is translated from the classroom into clinical practice is a key feature of this study; in particular the role of the specialist stoma care nurse in facilitating the adaptation of patients following stoma surgery. Method: A qualitative approach was chosen to fulfil the aim and objectives of this two-staged study. Phase one took a phenomenological approach and phase two a focus group methodology approach. Eight patients were interviewed in phase one. This offered insight into the experiences of living with a newly formed stoma. Vignettes (total 18) were created from the patients’ narratives. These were used to stimulate discussion among nurses at the focus groups within phase two of the study. The complexities of translating specialist knowledge and skills among thirty-nine specialist stoma care nurses were explored through one of a series of seven focus groups. The analysis for this study was undertaken in 3 stages; stage 1, thematic analysis of phase 1, stage 2, thematic analysis of phase 2 and stage 3, further analysis of phase 2 using Mayer and Salovey (1997) emotional intelligence theoretical framework. Findings: Phase one highlighted a variety of challenges faced by patients and recognised their coping strategies as they adapted to a newly formed stoma. Six themes emerged from the thematic analysis; seeking assurances, permanence versus reversibility of stoma, anticipated stigma, psychological projection, worthwhile sacrifice and sense of achievement. The thematic analysis of phase two identified five comparable themes; skilled know-how, understanding self, hurdles to accommodate, communication skills and uncertain ground. A further examination through an alternative lens was considered to distil the pedagogy. Mayer and Salovey (1997) emotional intelligence framework guided the third stage of analysis. Five key concepts emerged, forming the essential components to specialist nursing practice; the influence of emotions on critical thinking and clinical decision-making, the use of empathetic and intuitive skills in clinical judgements, the ability to balance true self alongside professional self, the need to foster cognitive activity, good communication and creativity and preserving a conscious awareness of self so to develop personal growth. Conclusion: Individual experiences of patients adapting to a newly formed stoma evidently differed. Both the challenges faced and coping strategies of the patients were revealed. The specialist stoma care nurse is ideally placed to facilitate meeting the patients’ needs as they adapt. The five essential components to specialist practice are identified. Educational strategies for cultivating critical thinking and communication skills, developing self and emotional conscious awareness and nurturing personal growth need to be considered for integration into specialist nurse educational curriculum.

This discourse explores appropriate hotel design in Pretoria, Gauteng, South Africa. The hotel design will seek to provide accommodation that is both fashionable and affordable whilst taking cognisance of international trends towards boutique and specialist hotels. Further it will endeavour to create a local hotel with a variety of room layouts into a multi star graded hotel. This study is also an investigation into hotel systems to develop a model based on an open building approach, which is useful in accommodating a variety of uses and facilities that could adapt to changing trends. / Dissertation (MArch(Prof))--University of Pretoria, 2008. / Architecture / unrestricted