Heritage tourism is a fast growing sector in the recreation arena. Research into multiple aspects of heritage tourism has increased during the last few decades as it has been recognized as a distinct form of tourism and promoted around the globe. This study was conducted in an effort to better understand multiple aspects of heritage tourism in the Bear River Heritage Area of northern Utah and southeastern Idaho. The following aims to provide Bear River Heritage Area leadership with baseline data on their visitors and build upon the base of literature in the areas of recreation specialization, and importance-performance analysis. Attempts to apply the recreation specialization continuum in the context of heritage tourism were relatively unsuccessful in this case. Potential problems with applying recreation specialization to heritage tourism are discussed and implications for future studies are explored. In addition, emerging trends in importance-performance research are applied to respondent ratings of attribute importance and satisfaction in order to provide the best possible suggestions for Bear River Heritage Area management improvements and build upon existing research. Specifically, traditional importance-performance analysis is compared to analyses that incorporate grand means, segmentation, and confidence intervals.

Most scientists agree that the earth's temperature continues to rise. The heat gain is more pronounced in urban areas due to a phenomenon known as the urban heat island effect. The urban heat island effect is a seemingly inevitable result of urban development, which has far reaching consequences. With energy costs skyrocketing and the destruction of the environment at risk, urban structures and buildings must do more to make our urban settings more environmentally friendly. So far, there are two well known ways to combat these effects. First, the heat island can be slightly be negated by adding well-watered vegetation to a site. Second, is to use building materials and systems that reflect the light, thus increasing the overall albedo of an urban area. Albedo is the ratio of the light energy is reflected compared that of which is absorbed. The combinations of these two practices are some of the components in green architecture. To Date, the United States has been slow to adopt policies that reduce the urban heat gain. Likewise, developers have been hesitant to construct these buildings due to implied cost and lack of knowledge. The intent of this project is to show that there are many strategies and design features that can be implemented to combat the urban heat island effect, even in the most challenging locations. The project will also employ green architecture methods in a commercial sector that has yet to fully grasp the potential to reduce heat gain and lower the urban heat island effects. To aid in the research, this project will detail buildings that are already addressing the urban heat island. The document will identify the most effective and inexpensive ways to solve this problem. It will also describe what can be done to reduce heat waste generated by lighting and cooling. In doing so, the information garnered should lead to design strategies that new buildings can utilize to reduce the urban heat island effect.

隨著銀行業管制的解除，新銀行的開放設立使會計師在銀行業的審計市場擴大許多。銀行業受法令規範的程度較高，業務種類繁雜且多半與現金有關，其查核程序和其他產業不盡相同。Eichensecher & Danos (1981)的研究指出當客戶產業受規範的程度愈高或在資本市場的活躍程度愈高，會計師在查核這類客戶時規模經濟愈大，審計市場的集中度也就愈高。Hogan & Jeter (1999)則發現審計市場的產業集中程度，會隨著時間的經過而增加；而會計師事務所審計集中程度，在客戶為受管制的產業、較具集中度的產業與快速成長的產業中較高；但在具有高訴訟風險的產業中較低。 本研究欲探討會計師在查核銀行業時，審計市場集中度是否因產業的特殊性而有所不同。以民國八十一年至八十八年之上市公司為研究對象，並進行迴歸分析。依據本研究之結果，可獲得以下的結論： 一、客戶所處產業受管制程度與會計師事務所審計市場集中度不呈顯著關係。 二、時間因素與會計師事務所審計市場集中度呈正相關。 三、在受管制之銀行業中，管制與時間因素之交互作用與會計師事務所審計市場集中度呈正相關。 / With deregulation in the banking industry, newly established commercial banks enlarged the CPA’s audit market. The banking industry is highly regulated by laws and has multiple operating activities related with cash. Therefore, the audit processes are different from other industries. Based on the research of Eichensecher & Danos in 1981, the CPA-firm concentration was a positive function of the degree of client-industry regulation and capital market activity. Hogan & Jeter in 1999 concluded that levels of concentration had increased over time. Auditor concentration levels are higher in regulated industries, in more concentrated industries and in industries experiencing rapid growth, but lower in industries with a high risk of litigation. The purpose of this study is to answer the question whether auditor concentration levels in the banking industry are different from those in other industries. By using regression, the firms listed in Taiwan Stock Exchange for the period from 1992 to 1999 are investigated. Based on this research, the following conclusions are reached: 1.The relationship between the level of regulation on client's industry and auditor concentration is not significant. 　2.The relationship between time factor and auditor concentration is positive. 　3.The interaction of regulation and time factors is positively related with auditor concentration.

近年全球產業競爭日趨激烈，我國國內專利訴訟亦日漸增加。加上我國財務會計準則公報第37號「無形資產之會計處理準則」及第35號「資產減損之會計處理準則」生效後，企業需要每年對專利權資產進行減損測試，使得國內專利權評價更顯複雜，同時亦產生較多盈餘操縱空間，導致專利權資訊之不確定性增加，間接降低財務報表資訊品質。為了增加財務報表使用者對於報表資訊之信賴，企業需要藉由慎選查核會計師以達到賦予財務報表公信力的目的，本研究首先分析近十年財務報表揭露之專利權資訊概況，接著探討其金額重大性與企業選任會計師決策之關聯。 實證結果顯示企業專利權金額重大性越高，越傾向於委任專長會計師事務所（含大型事務所、產業專長與專利權科目專長會計師事務所）查核財務報表，且專利權金額重大性之顯著，主要來自於第35號公報生效後之效果。 / As world competitions within industry strengthen, patent-related law suits have also increased these days. After the adoption of TSFAS No. 37 and No. 35, Taiwanese companies need to test patent impairment every year, which makes asset valuation complicated and increases patent information uncertainty. While bringing more room for earnings management, it also reduces financial reporting quality. To enhance users’ confidence, management needs to choose auditors of higher credibility. This study first analyzes patent disclosure information of publicly listed Taiwanese companies for the latest 10 years, and examines how the materiality of patent assets influences companies’ choice of specialist auditors. We find that the more important the materiality of a company’s patent assets, the more likely it will choose to hire a specialized auditor, being a large firm, an industry specialist, or an account specialist auditor. The significant positive association between patent materiality and choices of specialized auditors is mainly effected by the adoption of TSFAS No. 35.

<p>Division of labor and division of knowledge are so important andcommon in society today that it is almost impossible to imagine asociety where everyone knows the same things and perform the sametasks. This would be a society where everyone grows, or gathers, andprepares their own food, makes their own tools, builds their ownhouse, and so on.</p><p>Cultural evolution is the field of research that studies the creationand diffusion of ideas and societies. It is very uncommon for thesestudies to take into account the effects of specialization. Thisthesis will show that specialization is of great importance tocultural evolution.</p><p>The thesis is divided into three parts: one introduction and two papers. The introduction covers the mathematical models used byeconomists to study the relation between the market and division oflabor. The first paper is an interdisciplinary survey of the researchon division of labor and specialization, including both theoretic andempirical studies. The second paper is a mathematical model of howspecialization of knowledge (i.e. higher education) leads to socialstratification. The model is tested against statistical data fromseveral countries and found to be a good predictor of the differencesin income between people of high and low education.</p>

The thesis consists of a summary and four self-contained papers. Paper [I] examines the effects of interregional migration on gross earnings in married and cohabiting couples. In particular, we examine the link between education level and income gains. We find that pre-migration education level is a key determinant of migration and economic outcomes and is also a determinant of the effect of migration on income distribution within the household. The positive average effect on household earnings is largely explained by income gains among highly-educated males. Females generally experience no significant income gain from migration in absolute terms. Paper [II] analyzes the effect of the spouse’s education on individual earnings. In this study, we control for time-invariant heterogeneity that may be correlated with the spouse’s education level and use a rich data set that includes observations of individuals when they are single and when they are married. The results support the hypothesis of cross-productivity for both males and females. Furthermore, couples with education within the same field experience even larger effects. In Paper [III] we aim to study how the spouse’s productivity in the labor market affects one’s own individual earnings when married. Using longitudinal data on individuals as both single and married allows us to estimate the spouses’ productivity as single persons and thereby avoid problems of endogeneity between the two spouses’ labor market performances. Productivity is approximated with residuals from estimates of pre-marriage earnings equations. Results indicate that there are negative effects of the spouse’s productivity on individual earnings for both males and females, and that this effect appears to be enhanced by the duration of the marriage. Paper [IV] studies spousal matching on earnings for females in secondorder marriages. We aim to follow women who marry, divorce, and subsequently remarry compared with females who marry and stay married over the course of the study interval. Overall, we find significant positive correlations for all three of the marital partitions. The correlation tends to be smaller for the first of a sequence of marriages for women who divorce than for women who marry and stay so. For the second of the successive marriages, however, the correlation of the residuals is larger than that for women who marry but once.

Division of labor and division of knowledge are so important andcommon in society today that it is almost impossible to imagine asociety where everyone knows the same things and perform the sametasks. This would be a society where everyone grows, or gathers, andprepares their own food, makes their own tools, builds their ownhouse, and so on. Cultural evolution is the field of research that studies the creationand diffusion of ideas and societies. It is very uncommon for thesestudies to take into account the effects of specialization. Thisthesis will show that specialization is of great importance tocultural evolution. The thesis is divided into three parts: one introduction and two papers. The introduction covers the mathematical models used byeconomists to study the relation between the market and division oflabor. The first paper is an interdisciplinary survey of the researchon division of labor and specialization, including both theoretic andempirical studies. The second paper is a mathematical model of howspecialization of knowledge (i.e. higher education) leads to socialstratification. The model is tested against statistical data fromseveral countries and found to be a good predictor of the differencesin income between people of high and low education.

Denna uppsats analyserar om det finns ett samband mellan den snabbt växande tyska exporten och produktutveckling. Genom en segmentering av den tyska tillverkningsindustriexporten i relation till olika produktgruppers internationella konkurrenskraft ges en möjlighet att undersöka skillnader mellan produktsegment med olika internationell konkurrenskraft. Analysen visar att i tidsperioden 2000 till 2002 definierades 76 av 240 produktgrupper ha haft en ökande internationell konkurrenskraft genom en relativ prishöjning. Detta är fler produktgrupper än i någon annan undersökt tidsperiod. De 76 produktgrupperna motsvarar 29,5 procent av det totala tyska exportvärdet, marginellt högre än i någon annan tidsperiod. Produkter med ökande internationell konkurrenskraft genom en relativ prishöjning är också av ett högre värde per kilo export än andra konkurrenssegment. Analysen visare vidare att den internationella efterfrågan på dessa produktgrupper är signifikant högre än för produktgrupper med minskad internationell konkurrenskraft. Dock kunde inga generella skillnader mellan olika konkurrenssegment i relation till avståndskänslighet, kulturell och språklig affinitet samt EU-medlemskap på importandelen av tyska varor påvisas. / In this thesis the relationship between product development of the German manufacturing industry and the rapid German export growth is analyzed. By a segmentation of the German export according to international competitiveness, differences in characteristics of the different segments are analyzed. Positive for Germany is that in the time-period 2000 to 2002, 76 out of 240 analyzed product groups were defined as experienced increased export competi-tiveness through relative price increase; more than in any other analyzed time-period. These 76 product groups constituted 29.5 percent of Germany’s total export value, marginal higher than in any other time-period. The analysis also shows that German product groups with increasing international competitiveness through relative price increase are of higher value than products in other competitive segments. The international demand for product groups with increasing international competitiveness through relative price increase is also higher than for other competitive segments. However, no general significant differences could be shown between different competitive segments in respect to distance sensitiveness, importance of cultural and linguistic affinity and EU-membership on the import share of German products.

Spinoffs are an increasing phenomenon on the Swedish stock market. In this report one can read about factors that trigger spinoffs as well as about the short and medium term risk and return that spinoffs yield. I have observed 17 pre-spinoff companies that become 34 post-spinoff companies which continued to be traded on the stock market. For the purpose of the investigation I use time-series regression, and my model is the sin-gle-factor market model. I use this model to estimate the beta and the firm specific factor. Supporting theories are: efficiency, portfolio theory, valuation method and asymmetry all those topics are central parts in a spinoff. From my research I can not prove that spinoffs increase shareholders wealth. That means that the new units created through a spinoff are not more worth than the old corporation as such the new units do not outperform the old conglomerate structures expected return. However, the new units beta is not equal the old conglomerate structures beta, and this may due to change in capital structure. The weighted beta increase in half of the times, as such, it suggests a higher level of debt financing. By comparing the spinoff company and the parent company in the post-spinoff scenario it can be concluded that the company who is performing the best is also the riskier alternative and the spinoff performs better than the parent company in eleven out of seventeen times. There is also a correlation between risk and return - when higher return is observed it also brings higher risk, and it holds true in all samples except one. Further, at group level the spinoff group performs better than the market return and the spinoff group performs on average better than the parent group. Thus, if an outside inves-tor is to invest in either a spinoff company or a parent company one should buy the spinoff company at preferred weight according to the investors risk preferences.

There has been a rapid expansion of the PR and information industry during the last few years. An expansion like this might lead to structural changes in an industry. The aim of this thesis is to describe a part of this industry, namely the Swedish PR consulting industry, in terms of its development, structure and professionalism. Web sites of the consultancies in the industry has been analyzed. Furthermore, interviews have been conducted with three leading individuals in the industry. Structural changes can be seen since there is a trend towards further specialization among the consultancies. Some of the most common criteria for an industry to be characterized by professionalism are not achieved, but the industry is characterized by an aim towards increased professionalism.