本研究主要係在探討經過會計師查核的內部控制報告書是否會影響到分析師的公私有資訊精確度以及市場流動性。實證結果發現，當公司被視為具有重大內控缺失者，會造成分析師公有及私有資訊精確度下降，進而使得整體資訊環境的不確定性增加。本研究亦發現，當公司揭露內部控制缺失時，該公司在宣告期間會有較差的市場流動性以及較嚴重的資訊不對稱性。本研究更進一步將內控缺失區分成公司及會計層級內控缺失，結果發現有公司層級內控缺失的公司，相較於會計層級缺失者，會有較差的公有資訊精確度及市場流動性。最後，本研究發現，若公司下一年度有進行內部控制缺失修正時，會產生較高的公私有資訊精確度及較高的市場流動性。 / This dissertation extends prior research on internal control weaknesses (hereafter ICW) by examining the impact of internal control weakness and their remediation on information precision and market liquidity for firms filed Section 404 reports with the SEC. First, I find that the presence of ICW is associated with lower precisions of public and private information contained in analysts’ earnings forecasts, which in turn increase overall information uncertainty. Second, I find that market liquidity is significantly lower for ICW firms. Moreover, this dissertation provides evidence that firm-level control weaknesses have stronger impact on public information precision and market liquidity than account-specific control weaknesses. Finally, this dissertation suggests that ICW remediation firms have higher information precision and market liquidity, compared to non-remediation firms. My results are robust after controlling for the endogeneity problem and other sensitivity tests.

Despite an increased interest in autism over the last decades, little research exists about life outcomes of autistic adults. The earliest follow-up studies of autistic individuals suggested that self- understanding and conscious efforts to change could be crucial factors in successfully reaching good life outcomes. However, these initial suggestions have not been further investigated. Therefore, this exploratory qualitative study examined the lives of eight highfunctioning autistic adults aged 25 to 63, from their own perspectives, through in-depth, semistructured interviews, to consider the relation of self-understanding and conscious efforts to change—in this study referred to as intentional personal development—to their life outcomes. All participants demonstrated a level of self-understanding beyond what would be predicted by current theoretical models of autism. Their self-understanding was assessed through participants’ self-definitions, meaning-making of life experiences, and understanding of emotions. In their self-definitions, the participants emphasized their abilities and personality characteristics, rather than their disabilities. For their self-defining memories, as indicators of their meaning making of life experiences, most participants chose positive experiences related to their personal development. Their autobiographical accounts revealed that most participants possess a large iii repertoire of emotion words, supporting an understanding of emotions. When a good life outcome is defined traditionally—as being employed, living independently, and having social relationships—this study, contrary to expectations, did not provide overwhelming evidence for the significant role of intentional personal development in achieving this. However, when a good life outcome is defined in terms of achieving personal excellence, then the study did provide confirmation of intentionality as important to attaining good life outcomes. This study therefore suggests that traditional life outcome measures are inadequate for assessing the life outcomes of autistic individuals because such measures do not take into account the individuals’ own sense of satisfaction with themselves and with their lives.

Despite an increased interest in autism over the last decades, little research exists about life outcomes of autistic adults. The earliest follow-up studies of autistic individuals suggested that self- understanding and conscious efforts to change could be crucial factors in successfully reaching good life outcomes. However, these initial suggestions have not been further investigated. Therefore, this exploratory qualitative study examined the lives of eight highfunctioning autistic adults aged 25 to 63, from their own perspectives, through in-depth, semistructured interviews, to consider the relation of self-understanding and conscious efforts to change—in this study referred to as intentional personal development—to their life outcomes. All participants demonstrated a level of self-understanding beyond what would be predicted by current theoretical models of autism. Their self-understanding was assessed through participants’ self-definitions, meaning-making of life experiences, and understanding of emotions. In their self-definitions, the participants emphasized their abilities and personality characteristics, rather than their disabilities. For their self-defining memories, as indicators of their meaning making of life experiences, most participants chose positive experiences related to their personal development. Their autobiographical accounts revealed that most participants possess a large iii repertoire of emotion words, supporting an understanding of emotions. When a good life outcome is defined traditionally—as being employed, living independently, and having social relationships—this study, contrary to expectations, did not provide overwhelming evidence for the significant role of intentional personal development in achieving this. However, when a good life outcome is defined in terms of achieving personal excellence, then the study did provide confirmation of intentionality as important to attaining good life outcomes. This study therefore suggests that traditional life outcome measures are inadequate for assessing the life outcomes of autistic individuals because such measures do not take into account the individuals’ own sense of satisfaction with themselves and with their lives.

The researcher has a daughter who was born with an encephalocele and her neuropsychological assessment indicates a Nonverbal Learning Disability (NLD). The difficulties of the educational experiences that emerged over time, mainly because her learning profile was not understood, prompted reflection on the consequences for other students who present with this profile. A concern for the long-term implications for students and parents of the frequent misunderstandings of the NLD has inspired this study. A review of the literature suggested a need to raise educator awareness about the subtle but disabling nature of the NLD syndrome. This study explored the perceptions of teachers, teacher aides and parents involved with 5 students who showed hallmark signs of an NLD. The theoretical foundation rests in the understanding that a student's learning experiences are influenced by past and present school experiences, the attitudes of peers, and parental expectations. The purpose of this thesis is to help parents, teachers and others appreciate the school experiences of children at Level 1 risk of developing an NLD, those with a hydrocephalic condition. It does not purport to offer ultimate solutions or to contribute to diagnosis but rather to act as a starting point for a body of theory to guide development of suitable learning environments for such children. Of further importance is emphasis on the need for similar studies to be conducted into the learning experiences of other children who demonstrate specific syndromes or mosaic forms of those syndromes. Naturalistic Inquiry methodology was used to explore the educational experiences of five students who attended different Australian schools. After completion of all interviews, psychological testing assessed general intelligence and the NLD status of each student. All students were found to be severely learning disabled and all were high on the NLD parameter. Educators generally did not reveal understanding of the NLD syndrome &quotNonverbal, what is it? So is it a visual ..." Some teachers devised innovative strategies to help the student cope in class while others expressed frustration ... if the traditional instruction &quotdoesn't work either, what does?" What stood out was an absence of understanding about nonverbal deficits. Frustration about poor organisation, decision making, task completion and problem-solving was expressed and a mixture of concern and criticism was levelled at social incompetence. Students who could not work independently were perceived by some teachers and aides as &quotlazy" or &quotmolly-coddled" and problems with everyday living skills were sometimes blamed on the student's family. Findings revealed a compelling need to raise educator awareness about the range of cognitive, learning and social problems associated with shunted hydrocephalus and spina bifida. They also highlighted a need for teachers to question &quotWhy can't this student do things one would expect they could do" and demand answers that explicate the serious difficulties being experienced.

This thesis focuses on the competition analysis of Zeelandia on the Czech market. In the literature review are indicated problems related to situational analysis, competition, competition analysis, SWOT analysis, SW analysis and Porter's five forces model. The practical part is composed of a list of competitors, compare financial indicators, determination of market shares, SW analysis with valuation, identification of key strengths and weaknesses and the subsequent overall evaluation.

This thesis focuses on the development opportunities based on the analysis of OfficeCare the Czech market. The literature review was described problems related to situation analysis, competition, competitive analysis, SWOT analysis and Porter's five competitive forces model. In the practical part, a list of competitors, software analysis with scoring, identification of key strengths and weaknesses and the subsequent overall evaluation.

The main objective of this thesis is to provide an overview of developments and issues in the context of the European debt crisis. Euro as a central aspect of Economic and Monetary Union has a major impact on convergence and existing systemic problems of the EU. The first chapter provides a brief description of the european integration since World War II in the context of Economic and Monetary union. The second chapter defines the concept of nominal and real convergence and dedicates closer to the Maastricht convergence criteria and the Stability and Growth Pact, which was the result of efforts towards closer fiscal coordination. Moreover, it summarizes the main causes of the financial crisis and subsequently analyses its impact on the EUR/USD currency pair. The fourth chapter focuses on the systemic weaknesses of the eurozone with an emphasis on the imbalance in the current account balance of payments. The last chapter summarizes the approaches to solving the debt crisis assuming that current steps taken by eurozone leaders in cooperation with the governments of intebted members fail.

Masters of Science / The aim of this study was to develop a Stock Control Assessment Tool for use in the public health care sector and then to apply it to identify problems in the stock control system. This would help authorities to optimize the system. The advantages experienced with such a dynamic Assessment Tool were many: The Tool was quick and easy to apply; it was user friendly; it provided an immediate SWOT analysis of a particular facility; it is in line with the SA NDP directives and it provides an indication of which structures are in place and whether they are functioning properly. Furthermore; it could determine the increase or decrease in performance of a facility (therefore identify trends within the functional status of a system) when data is collected over a period of time; and finally, it could also be used to prioritize drug policy directives. The following steps were established in the development of the Tool: A literature review of pharmaceutical stock control and Drug Supply Management was addressed to provide the background information for the motivation of this study and to identify the various elements that could influence stock control at a facility level. Observational studies were applied at selected private and public facilities to observe the impact of these identified stock control elements. An 'ideal' stock control system was then generated from the literature review and observational assessment. A structured questionnaire was developed and surveyed at these facilities to generate key areas of concern of a stock control system. A study and adaptation of the indicator methods used by the World Health Organization (WHO) to monitor drug use in health facilities resulted in the formulation of a practical Stock Control Assessment Tool based on 11 key indicators and a number of sub-indicators, all of which were objectively defined. The Tool was then applied at selected public facilities and the results were analyzed quantitatively, qualitatively and subjectively. Each of the indicators was then applied and results examined closely with a view to possible refinements of the indicator. The refinements were made and the Tool was re-applied at two selected facilities. These two facilities were randomly selected from the original six facilities included for the testing of the Tool. Final conclusions and specific recommendations were generated to improve the stock control systems at the selected public health care facilities.

This Master’s thesis analyses the current status of the small selling company, which sells sport articles. The thesis investigates impact extenrnal environment on the firm and also analyse internal environment. It defines strategic targets, contains propsal of competitive strategy of the company and its time implementation.

The Master's thesis characterizes, analyzes and assesses the current situation of the travel agency Cílka, Ltd. The thesis nalysis current position of the company, it deals with inside and outside environment that influences business activities. By the inside and outside analysis of environment there are formulated Opportunities and Threats and below Strengths and Weaknesses. On the basis of findings, the work includes complex solution strategy, development and improvement company position, which should had help establish firm and fix her position on market.