Thesis (D. Min.)--Trinity Evangelical Divinity School, 1995. / Abstract. Includes bibliographical references (leaves 220-224).

Malgré une large adoption des normes comptables internationales, les pratiques restent diversifiées. Les travaux présentés dans cette thèse explorent les raisons possibles à cette harmonisation inachevée. Un premier chapitre identifie les politiques d’adoption des IFRS menées dans le monde et leurs déterminants. Les chapitres suivants analysent le rôle de la langue, du système juridique et de l’usage de l’information comptable par les préparateurs, comme obstacles possibles à l’harmonisation des pratiques. Les résultats mettent en évidence un certain nombre de difficultés : les normes IFRS n’ont pas toujours la même place dans les réglementations locales ; la traduction des normes achoppe sur la difficulté majeure de traduction de principes fondateurs ; les normes doivent s’adapter à des systèmes juridiques divers ; enfin l’information comptable sert à la fois pour des besoins externes et internes, ce qui peut donner lieu à des pratiques hétérogènes. Des pistes d’amélioration émergent toutefois. Certaines politiques d’adoption semblent plus propices à une application cohérente du référentiel, en particulier lorsque les entités soumises à ces normes peuvent les utiliser pour tous leurs jeux de comptes. Certains pays européens ont mis en oeuvre une pratique continentale du principe de substance, sous une forme différente du système anglo-saxon, mais avec une même finalité en termes de traitements comptables. En France où le principe n’est pas formellement intégré en comptabilité, cette prééminence de la substance est déjà prise en compte dans d’autres domaines réglementaires, réduisant la difficulté pressentie à son introduction dans le droit comptable / Despite a wide adoption of international standards, IFRS practice remains diverse. The studies presented in this thesis explore the possible reasons for this unachieved harmonisation. The first chapter identifies the IFRS adoption policies throughout the world and their determinants. The following chapters analyse the role of language, legal system and usage of financial information by preparers, as potential obstacles to practices’ homogeneity. The result unveil some issues: IFRS standards do not have the same function in local regulations; standards’ translation stumbles over the major difficulty related to fundamental principles; standards need to adapt to various legal systems; finally the financial information is used both for internal and external use which can result in heterogeneous practices. Ways to improve still appeared. Some adoption policies appear to conduct to a coherent application of IFRS, in particular when entities have the possibility to follow the same standards for all their accounts. Some European countries have found a continental way to use the substance over form principle, different from the Anglo-Saxon, yet with the same target in terms of accounting rules. In France where the substance principle is not formally integrated in accounting, this principle is already used by other regulatory fields, which comforts the feasibility of its introduction in our accounting law.

Abstract Users’ information systems (IS) security behavior continuously draws attentions from scholars and practitioners. While previous studies usually focused on one context (e.g., employees’ compliance with IS security policies in an organizational context), little research has focused on the possible explanations for users’ IS security behavior if the context changes. To address this gap, this dissertation discusses the role of context in IS security behavior research. An analysis of the differences between the organizational context and the home context suggests a need to study users’ IS security behavior solely in a specific context, such as home. This study provides guidelines for applying and developing contextualized theories in IS security behavior research. Based on the guidelines, this dissertation includes two empirical studies. First, drawing on rational choice theory, it compares specific IS security behavior in two contexts: the work context (N = 210) and the personal context (N = 202). Second, drawing on stewardship theory, this dissertation develops a contextualized theory explaining employees’ IS security risk-taking behavior in the organizational context (N = 170). The findings of this dissertation show different explanations for users’ IS security behavior in different contexts and highlight the importance of taking context into account when doing IS security behavior research. The results of each empirical study provide both theoretical contributions to research as well as actionable advice to practice. / Tiivistelmä Tietokoneenkäyttäjien tietoturvakäyttäytyminen on jatkuvan kiinnostuksen kohteena niin tutkijoiden kuin käytännön ammatinharjoittajienkin keskuudessa. Aiempi tutkimus on keskittynyt tarkastelemaan tietoturvakäyttäytymistä yleensä yhdessä kontekstissa (esim. työntekijöiden tietoturvaohjeiden noudattaminen organisaatiokontekstissa), kun taas vähemmälle huomiolle on jäänyt se, kuinka kontekstin muuttuminen selittää tietoturvakäyttäytymistä. Tämä väitöskirja vastaa kyseiseen ongelmaan, sillä se käsittelee kontekstin roolia tietoturvakäyttäytymistutkimuksessa. Tutkimuksessa analysoidaan organisaatiokontekstin ja kotikontekstin eroja. Analyysi osoittaa, että on tarpeellista tutkia tietokoneen käyttäjien tietoturvakäyttäytymistä tietyissä konteksteissa, kuten esimerkiksi kotikontekstissa. Tutkimus tarjoaa ohjeita siihen, kuinka kontekstisidonnaisia teorioita sovelletaan ja kehitetään tietoturvakäyttäytymistutkimuksessa. Väitöskirja sisältää 2 empiiristä tutkimusta, jotka pohjautuvat edellä mainittuihin ohjeisiin. Ensimmäisessä vaiheessa tutkimuksessa sovelletaan rational choice -teoriaa, jonka pohjalta vertaillaan tiettyä tietoturvakäyttäytymistyyppiä 2 kontekstissa: työkonteksti<br clear="none"/> (N = 210) ja henkilökohtaisen käytön konteksti (N = 202). Toiseksi, tutkimus soveltaa stewardship -teoriaa ja kehittää siihen pohjautuen kontekstisidonnaisen teorian, joka selittää organisaation työntekijöiden käyttäytymistä liittyen tietoturvariskin ottamiseen<br clear="none"/> (N = 170). Väitöskirjan tutkimustulokset esittävät erilaisia selityksiä tietokoneen käyttäjien tie-toturvakäyttäytymiselle eri konteksteissa. Tutkimus korostaa sitä, kuinka tärkeää on ottaa konteksti huomioon tutkittaessa tietoturvakäyttäytymistä. Kummankin empiirisen tutkimuksen tulokset tarjoavat teoreettisen kontribuution lisäksi käytännöllisiä neuvoja tietoturvan toteuttamiseen.

The Centers for Medicare and Medicaid are requiring long-term care facilities (LTCFs) to implement antibiotic stewardship programs (ASPs) to alleviate overuse of antibiotics in the nursing home population. Current research shows that the benefits of ASPs include improved patient outcomes, reduced adverse events related to Clostridium difficile (C-diff) infection, improvement in rates of antibiotic susceptibilities, and optimized resource utilization. This project addressed the problem of antibiotic overuse and misuse in the geriatric population and whether the implementation of an ASP reduced the overuse of antibiotics, C-diff infection, and resistance rates in the LTCF. Application of the Johns Hopkins nursing model and Centers for Disease Control framework informed this project. An ASP was implemented by the organization. This project evaluated the program preASP and postASP over a 10-month period. A descriptive analysis was used to compare the number of new antibiotic starts, C-diff cases, and resistant cases before and after ASP implementation. The total number of cases of resistance declined from 12 to 10 cases after the ASP was implemented, which was a 16.67% decline. The number of monthly new antibiotic orders for the time period evaluated declined from 120 to 110 respectively, which was an 8.3% change. There was no change in the number of C-diff infections. The results demonstrated that implementing the ASP led to a decline in antibiotic misuse, overuse, and resistance cases. This project supports social change by expanding the healthcare team's knowledge regarding the project problem and informing future interventions to be implemented to help reduce antibiotic overuse and misuse in the geriatric population.

No description available.

Over the last two decades, sustainability has matured to become a societal imperative and is at the forefront of UK government policy and industry strategy. For example, the Strategy for Sustainable Construction (BERR, 2008) and Low Carbon Construction (BIS, 2012) reports have focused on encouraging more sustainable construction through reductions in energy, water and resource use. In response to such demands, the UK precast concrete industry developed a sector sustainability strategy and subsequently chose to continue activities in this area through an Engineering Doctorate (EngD) research project. The project focused on the scope for applying the principles of product stewardship (PS) as a means to mitigate environmental impacts associated with precast products, throughout the entire life-cycle of their use. Numerous PS schemes have been adopted in other industrial sectors, such as chemicals, electronics and product manufacture. One of the distinguishing features of PS is that multiple stakeholders need to take responsibility for their ‘share' of environmental impacts, and that life-cycle thinking should pervade the value chain. Hence, through PS, the precast industry might be able to address not only the impacts within cradle-to-gate phases, but also develop a framework to positively act on broader, cradle-to-grave impacts. The aim of this research was to develop a framework for embedding the principles of PS more deeply into the precast industry, creating a novel pathway towards more sustainable construction. The research commenced with a literature review to understand the key sustainability issues affecting the industry, followed by an analysis and synthesis of industry key performance indicator (KPI) data from 2006–2012. Industry participation in the research was facilitated through a questionnaire survey and interviews with senior staff within UK precast businesses. Evidence of PS practices was found to exist within the industry through responsible sourcing schemes, implementation of Environmental Management Systems and through the mitigation of various specific impacts. However, the coordinated communication of such initiatives was found to be lacking and with the advent of new European standards around Environmental Product Declarations (EPD) for construction, it was decided that the precast industry would benefit from a sector-specific EPD framework to capture and communicate its PS credentials. An EPD framework and tool was therefore developed and validated through a focus group, to establish whether an EPD can be used successfully to deliver environmental information and refine an approach such that it would accord with the principles of PS. Further research and development arising from this research could focus on implementation and evaluation of the industry-specific EPD scheme, a mechanism to communicate and share life-cycle information amongst upstream and downstream stakeholders and a means through which stakeholder responsibility can be attributed and managed effectively. The key findings of this research have been presented in four peer–reviewed papers (one of which is in draft) which are presented in the Appendices.

<p>This literature study aims to identify international best practice concerning the role of the board and more particularly that of the independent director in ensuring good corporate governance. The study is based on sources which include a large contingent of up to date sources on the subject ranging from newspaper articles, journal articles, various corporate governance codes, company reports and reports on governance such as Cadbury and Higgs.</p>

This research examines institutional transformation of the board of directors in Canada to a collaborative model in which the board, in addition to its monitoring function, provides a service role by acting as a sounding board to management and providing advice and counsel to management on strategic issues. This thesis also examines how director search, likely initiated by the ‘Enron’ scandals, led to some boards adopting a new model of practice that directors deemed more efficacious and possessing legitimacy, bringing together the old and the new institutionalism in institutional change processes. Legitimacy was drawn from guidance from a professional association for directors that outlined how boards could become strategic asset to the firm that was consistent with a stewardship model of governance that saw boards collaborative with management. It is also argued in this thesis that following the Enron scandal, directors searched for a model of practice that would be more efficacious such that their fears of liability were reduced. In searching for and adopting a new model of practice, the collaborative board, it is also argued that adoption requires coupling to the technical core (enacted), as opposed to symbolic, if it is to be effective. This research studies directors and senior management of public firms of the TSX Composite by way of survey methods. The findings provide support that the board is evolving in Canada to a new collaborative model and that the model of practice appears to be enacted (coupled) as opposed to symbolic (decoupled). Further, the results did not find that collaborative boards are impaired in their monitoring function and support is found that the board’s monitoring role may actually be enhanced. These results are discussed as well as future research directions and limitations of the study.

This research examines institutional transformation of the board of directors in Canada to a collaborative model in which the board, in addition to its monitoring function, provides a service role by acting as a sounding board to management and providing advice and counsel to management on strategic issues. This thesis also examines how director search, likely initiated by the ‘Enron’ scandals, led to some boards adopting a new model of practice that directors deemed more efficacious and possessing legitimacy, bringing together the old and the new institutionalism in institutional change processes. Legitimacy was drawn from guidance from a professional association for directors that outlined how boards could become strategic asset to the firm that was consistent with a stewardship model of governance that saw boards collaborative with management. It is also argued in this thesis that following the Enron scandal, directors searched for a model of practice that would be more efficacious such that their fears of liability were reduced. In searching for and adopting a new model of practice, the collaborative board, it is also argued that adoption requires coupling to the technical core (enacted), as opposed to symbolic, if it is to be effective. This research studies directors and senior management of public firms of the TSX Composite by way of survey methods. The findings provide support that the board is evolving in Canada to a new collaborative model and that the model of practice appears to be enacted (coupled) as opposed to symbolic (decoupled). Further, the results did not find that collaborative boards are impaired in their monitoring function and support is found that the board’s monitoring role may actually be enhanced. These results are discussed as well as future research directions and limitations of the study.

BackgroundThe biggest issue of our time is the environmental damage we have caused. Publics are becomingincreasingly aware of this challenge: environmental concern has risen. This change toward greenvalues is commonly referred to as “greening of society”. Having generally been considered theenvironmental villains, companies are now also seen as the solution to the environmentalproblem. More and more companies are going green as they have realized the potential of greeninnovations to yield competitive advantages. Therefore, a greening of the business domain canalso be observed. However, only little research has been conducted on why and howenvironmental issues are integrated into the development of new products. Considering thatchemical companies are the epitome of the environmental villains, investigating the case of amanufacturer of branded chemical goods that has been the market leader in the highly contesteddetergent market for more than a century – despite or even because of – pursuing an ecoleadershipstrategy becomes more intriguing.AimThe aim of this study is to investigate the how and part of the why of integrating environmentalissues into product development by analyzing and discussing Henkel’s environmentallycompatible product innovations and their relation to the greening of society.MethodThe method of choice is content analysis. Drawing on secondary data, the research strategy isqualitative and the design is longitudinal while the approach is descriptive and idiographic.ResultsSocietal values and Henkel’s product portfolio seem to move in the same direction as both havebecome greener and greener ever since the 1970s. However, concluding that the portfolio changesas a response to the value change is premature, especially because the innovations are often theresult of decades of research and development. Also, the portfolio has not become greener at anincreasing pace because the corporate goals have changed. Rather, the greening progress has beenaccelerated by technological progress. While over the years Henkel’s innovations have offeredgreen benefits at an increasing proportion, this development is not strongly reflected inadvertisement. Until recently green values have – if at all – only been addressed rather as an aside;the most emphasis has always been on performance. While the latest positioning of innovations astruly green indicates that promotional strategy now acknowledges that preserving the environmenthas become a mainstream value, societal value change has been more strongly reflected inadvertisement in terms of values associated with convenience rather than with the environmentand sustainability.