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Rückstellungen nach HGB, US GAAP und IAS /Daub, Sebastian. January 2000 (has links)
Thesis (doctoral)--Universität, Konstanz, 2000.
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Joint Ventures im Konzernabschluss des Partnerunternehmens : Grundsätze zur Einbeziehung von Joint Ventures in den Konzernabschluss des Partnerunternehmens nach handelsrechtlichen Vorschriften im Vergleich zu den Regeln des IASC /Vaubel, Marc-Alexander. January 2001 (has links)
Thesis (doctoral)--Universität, Münster.
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The design of an information system for technology companies' compliance with ISO 9000 quality standardsLi, Yangsong. January 2001 (has links) (PDF)
Thesis--PlanB (M.S.)--University of Wisconsin--Stout, 2001. / Includes bibliographical references.
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Effect of verification core hole on the point bearing capacity of drilled shaftsYoun, Heejung, 1976- 05 October 2012 (has links)
For many projects involving drilled shafts, cores are required to be taken below the shaft base for visual identification of the underlying material. For example, the Texas Department of Transportation (TxDOT) requires a core length of at least 1.5 m (5 ft) or equal to the shaft diameter, whichever is greater, at the shaft base. Although the verification cores are to be extracted at the shaft base, The Department of Transportation of many states do not provide guidance to eliminate the effect of the verification core on the point bearing capacity. A recent study shows that the verification core hole is either filled with concrete in dry condition or with sand-gravel mixture in wet pour (Raibagkar, 2008). This finding is crucial because the point bearing capacity of drilled shafts with an empty hole at the base should be significantly lower than that of drilled shafts without verification core. Although the materials that fill in the verification core remove the risk of losing large point bearing capacity, the exposure of the core holes to air-drying may have an adverse effect on the point bearing capacity tipped in clay shales, especially when the basal material is susceptible to weathering. Therefore, the effect of the verification core on the point bearing capacity has been thoroughly investigated with emphasis on changes in the material properties of four clay shales (Del Rio Clay, Eagle Ford Shale, Taylor Marl, and Navarro Shale) in central Texas. The effect of verification core on the point bearing capacity of drilled shafts was investigated using finite element method (FEM) software, PLAXIS. The results from laboratory tests were converted to input material parameters for Mohr-Coulomb failure criterion, and the thickness of degraded zone around the core was interpreted from fullscale condition degradation tests. The load-displacement curves at the shaft base were created from PLAXIS analyses, and the point bearing capacities were obtained at 5%D and 10%D displacement from load-displacement curves. These capacities were used to calculate reduction factors that relate the point bearing capacity of the reference model (without a verification core) with that of the “core models” (with a verification core). The reduction factors are good indicators to determine if verification core had a positive or negative effect on the point bearing capacity. It was found that the reduction in point bearing capacity of “core models” is typically within 10% capacity of the reference model, and a maximum reduction of 14% was found for the Taylor Marl that was dried for 48 hours. / text
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The effects of mentoring standards as a policy instrument on the mentor-mentee relationship of beginning math and science teachers in high-poverty middle schoolsDietz, Laurel Kathleen, 1963- 04 October 2013 (has links)
Induction and mentoring programs are often portrayed as commonsense policy solutions to lower teacher attrition, build beginning teacher capability and ultimately, raise student achievement. Mentoring standards however, have rarely been examined to see how their interpretation and implementation influence the relationship of mentor-mentee pairs in local contexts under a state voluntary induction and mentoring program. In this multi-cased qualitative study, I interviewed nine mentor-mentee pairs and conducted separate mentor and mentee focus groups as well as observing the mentor and mentee interact during an observational cycle in seven high poverty middle schools under Texas' Beginning Teacher Induction and Mentoring (BTIM) program. I also performed a content analysis of mentor training and support materials. Using Cohen and Moffitt's policy implementation framework I found that due to the lack of specificity and formalness of mentoring standards in BTIM-specific and non-specific documents, and the spottiness of mentor initial training, most mentors and mentees needed to rely on their capabilities and dispositions to define their roles. Consequently, it seemed that in the eyes of the mentors and mentees their relationship was informal; this was reflected in the roles that they assumed. Based on the study results, I recommend that mentoring standards for the mentor and mentee be more specific and formally defined. Indeed, there appears to be a need to formally conceptualize mentoring from its policy aims to its policy instruments within mentoring policy. / text
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What happens when the standard for openness goes unmet in romantic relationships? : cross-sectional and longitudinal analyses of stress, coping, and individual and relationship consequencesMooney, Charee Marshell 17 October 2013 (has links)
Individuals expect openness in their romantic relationships, and this standard, known as the standard for openness, is the focus of this project. Currently, little empirical evidence describes what individuals do to deal with any dissatisfaction, anger, and disappointment they feel toward their partners and relationships when standards, such as that for openness, go unfulfilled (Boldero et al., 2009). Based on Lazarus and Folkman's (1984) theory of stress and coping, this project's purpose was to address limitations in existing research by exploring the stress elicited when the standard for openness goes unmet, identifying the coping strategies individuals engage in when faced with this stress, and assessing the consequences of coping efforts for individuals and their relationships over time. Individuals in newly dating relationships (N = 203) responded to weekly questionnaires over the course of six weeks. Findings from cross-sectional analyses of Week 1 data revealed that exiting and using humor partially mediated the relationship between the stress associated with unfulfilled openness standards and relational satisfaction, and escaping fully mediated the relationship between stress and relationship satisfaction. Further, exiting, modeling, escaping, and reframing partially mediated the relationship between the stress associated with unfulfilled openness standards and mental well-being. Longitudinal analyses using data from all six weeks failed to support predictions that relational satisfaction and mental well-being were related to discrepancies in the fulfillment of openness standards and stress the following week. / text
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Environmental accounting with ISO 14000陳炳文, Chan, Ping-man. January 1997 (has links)
published_or_final_version / Environmental Management / Master / Master of Science in Environmental Management
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Applying the User-Centered Paradigm to Cataloging Standards in Theory and Practice: Problems and ProspectsHoffman, Gretchen L. January 2009 (has links)
Dervin and Nilanâ s (1986) article, â Information needs and uses,â has been an influential article in Library and Information Science (LIS), because it calls for a paradigm shift in LIS away from research that focuses on systems and standards to research that focuses on users. This article also has been influential on library and information practice. Librarians and other information workers are called on to be user-centered and place users at the center of library programs and services. Conforming to the user-centered paradigm, however, has been problematic for broad representational systems, like library cataloging, that must meet the diverse needs of global users. Despite calls to focus on users, the cataloging field has not taken a user-centered approach in research or in the development of cataloging standards. Instead, the responsibility to meet usersâ needs has been placed on cataloging practitioners, who are encouraged to customize bibliographic records to meet their local usersâ needs. Dissertation research by Hoffman (2008) suggests that catalogers are limited in their ability to customize bibliographic records, because catalogers do not know who their users are and cannot identify their usersâ needs. In addition, library administrators discourage customization in favor of efficient cataloging processes. There are limits to LISâ s user-centered paradigm in the area of cataloging, and perhaps it needs to examined and reconsidered. Is the user-centered paradigm still applicable to cataloging? How should cataloging meet usersâ needs? This paper will examine the problems of the user-centered paradigm in cataloging.
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American Elementary Music Programs: Current Instructional Methods, Goals, Resources, and Content Standards by Geographic Region and Grade LevelNolan, Karin January 2009 (has links)
The purpose of this investigation was to identify current instructional practices, goals, and content standards addressed in American elementary music programs. Participants (N = 963) were sampled from elementary music teachers across the United States and administered a survey addressing music classes offered to each elementary grade level, average music instructional time, use of state standards and district music curricula, use of published materials, music integration, program goals, and perceived importance of various content standards by grade level. The three most frequently indicated music classes offered to elementary students were general music (84.57%), Orff (5.36%), and band (3.12%). Instrumental options and choir were typically only offered to older elementary students. Most elementary students received music instruction for an average of 31 to 60 minutes per week. Older students, however, tended to receive longer amounts of music instructional time. Over 81% of teachers regularly used their states’ standards when developing lessons. Slightly over two-thirds of all participants were provided a music curriculum to follow, although only 38.53% of total participants almost always followed it. Almost 48% sometimes used and over 36% almost always used published materials; Silver Burdett/Ginn and MacMillan/McGraw-Hill published the most popular series among elementary music teachers. Participants primarily used Essential Elements 2000 for band and orchestra. Nationally, 82.24% of participants indicated they regularly integrated music with other academic areas during lessons. On average, elementary music teachers integrated between three and four different subjects with music. Among the prominent areas reinforced through music were language arts (77.31%), mathematics (66.03%), social studies (55.77%), science (39.87%), and history (33.21%). The most commonly indicated music program goals were to foster students’: lifelong love of music; music appreciation; music foundation skills; and music reading skills. Participants also rated by grade level the perceived importance of various behavioral objectives separated into three content areas: pitch, rhythm, and musicality/history/timbre. After collecting all data and evaluating national trends, the researcher compared responses by geographic region - divided into the six MENC regions - and grade level, when appropriate. In each survey item where the researcher conducted tests of significance, significant (p ≤ .05) main effect differences were found.
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Standardization of Practice in a High School Social Studies Department: Three Case StudiesSchippers, Lucas James January 2009 (has links)
This study explored high school social studies teachers' perceptions of the degree of standardization of practice within their department. The three participants were members of a social studies department in a large, urban high school. One teacher was the department chair. The school administration had introduced professional learning communities (PLCs) during the year of the study, and the number of department meetings had been reduced to accommodate these PLCs.This was a qualitative study, using interviews to create case studies for each participant. The researcher used a three-part interview design developed by Seidman (2006). Five research questions served as a framework for data analysis.Participants believed teaching practice was not standardized within their department. They identified the following means to increase standardization of practice: develop a departmental philosophy, align the curricula of subject matter groups, share teaching techniques in department meetings, implement common assessments, increase the number of department meetings, make department meetings more professional, establish peer observations, and improve or replace the PLC model.The participants also identified a number of barriers to standardization of practice: the size and complexity of the school, weak leadership by school administrators, poor professional development, time constraints, ineffectiveness of the PLC model, interpersonal conflict within the department, uncertainty regarding the department's future composition, needs and limitations of students, lack of consensus on social studies content and assessment, teacher isolation and autonomy, ambiguity of teaching outcomes, and teacher fatigue.The type of standardization of practice envisioned by the participants reflected their desire for collegial, professional relationships. The methods of standardization they described would preserve teachers' freedom to conduct their practice according to their personal preferences.Barriers to standardization of practice identified by the participants were attributable to structural and cultural elements of the school site and to characteristics of social studies as a school subject. As such, they may prove difficult to overcome.The researcher concluded that modifications to department structures may promote the development of effective micro-PLCs. However, structural modifications should be framed so as to complement department work and teachers' professional standards.
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