本研究係探討關係人交易雙方是否委任相同會計師進行查核，對企業負債資金成本之效果。本文以企業利息費用除以平均帶息負債衡量企業之負債資金成本，企業之關係人交易部分則分成關係人銷貨交易、關係人進貨交易、關係人應收款、關係人應付款等四類型交易，來討論關係人交易與企業負債資金成本之關聯，接著將各類型關係人交易再細分成由相同會計師查核關係人交易雙方與由不同會計師查核關係人交易雙方兩類，以檢驗相同會計師查核對於企業負債資金成本之影響。 研究結果發現關係人交易與企業負債資金成本之關聯並無統計上之顯著性。然將關係人交易進一步拆分為是否由相同會計師查核關係人交易雙方後，關係人進貨交易與關係人銷貨交易等兩類型交易若由相同會計師查核交易雙方，其相較於不同會計師查核能夠有效減緩企業負債資金成本增加之情形。 / This study examines the effect of same auditor auditing both sides of related party transactions (RPTs) on cost of debt. In this study, cost of debt is measured using interest expenses divided by average interest bearing debt and we hand collect from annual reports the data of the four common types of RPTs: sales to related parties, purchases from related parties, accounts receivable from related parties and accounts payable to related parties. For the four types, we further split RPTs into RPTs whose involved sides are audited by the same auditor and RPTs whose involved sides are audited by different auditors. We do not find any evidence that RPTs are associated with cost of debt. However, we find that for sales to related parties and purchases from related parties, RPTs whose involved sides are audited by the same auditor are associated with cost of debt less strongly than RPTs whose involved sides are audited by different auditors. Our results suggest that same auditor auditing can mitigated the detrimental effect of RPTs on cost of debt.

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In this research consumers attitudes towards general food safety and their perceptions of the safety of beef in Japan and Canada are examined. Risk perceptions, the willingness to pay for beef traceability from farm to final consumer and the willingness to pay for animal testing for bovine spongifrom encephalopothy (BSE) are measured through a stated preference exercise, provided as part of national surveys in each country. Japanese respondents continue to have higher risk attitudes and perceptions about beef than Canadian respondents in 2009 as compared to 2006. In each country survey respondents strongly prefer domestic beef over imports from any other country. However, interest in beef from other countries increases as full traceability, or one hundred % animal testing for BSE or both attributes are incorporated into the markets. The willingness to pay increases at a diminishing rate, from either traceability or BSE animal testing to both attributes. In latent class models the Japanese data suggest that there are three distinct classes of survey respondents, where class 1 respondents are characterized as being more trusting and willing to pay for beef from different countries, class 2 respondents strongly prefer domestic beef and their willingness to pay for imported beef does not increase with traceability or animal testing and class 3 respondents would only be willing to pay for traceable and a combination of traceable and animal tested domestic beef. Similarly, Canadian survey respondents can be segregated into two classes. Class 1 consumers are more trusting and will be willing to pay for both domestic and imported beef. Class 2 consumers are more cautious. / Agricultural and Resource Economics

Cette thèse se situe entre l ’ histoire, la politique et les mouvements de population et se place ainsi dans le champ général de la géopolitique. Elle s ’ efforce de proposer une solution au problème de la disparition d ’ une très grande partie des Chrétiens du Liban, notamment les Maronites suite au massacre des Chrétiens du Liban et de Syrie en 1860 et à la guerre civile Libanaise [1975-1990]. La recherche d’ une solution est cruciale pour la survie des Chrétiens et de la Chrétienté au Liban ainsi que pour la survie du système consensuel Libanais basé sur l’ équilibre entre les Chrétiens et les Musulmans, un objectif central dans la Constitution Libanaise de 1926 et dans l’ accord de Taëf en 1989. Il faudrait donc consolider les efforts des Maronites au Liban et dans le monde, notamment au Brésil, et unifier leur message pour diffuser la richesse du patrimoine libanais à travers toutes les Églises, l ’ Ambassade et les Consulats ; renforcer les fondements de l’appartenance au Liban ; préserver et défendre les droits et les intérêts de la communauté Maronite, et la place sociale, culturelle et politique dont elle jouit au Liban et dans le monde ; naturaliser tous les descendants des émigrés Libanais dans le monde, notamment au Brésil, ou se trouve la majorité des descendants des Libanais n’ ayant pas la nationalité libanaise, dont la plupart sont Maronites; œuvrer pour que les Maronites puissent jouir de leur vitalité et occuper la place qui leur revient dans tous les domaines, et ce au sein d’un État de droit qui œuvre pour la sauvegarde de la coexistence, défend l’entente nationale et consacre la justice, la démocratie consensuelle, la liberté et l’égalité devant la loi de tous les citoyens libanais; promouvoir le dialogue Chrétien-Musulman dans le cadre de la communication constructive établie entre les religions, les civilisations et les peuples du monde ; et poursuivre la promotion de la culture arabe dont la renaissance et les exploits ont été possibles grâce au rôle pionnier joué par les Maronites. / This thesis is situated between the fields of history, politics and the shifts of population and is thus placed in the general field of geopolitics. It endeavours to propose a solution to the problem of disappearance of a great part of the Christians of Lebanon, notably the Maronites, further to the massacre of the Christians of Lebanon and Syria in 1860 and the Lebanese civil war [1975-1990]. The search for a solution is crucial for the survival of Christians and Christianity in Lebanon as well as the survival of the Lebanese consensual system based on the balance between Muslims and Christians, a central objective in the Lebanese Constitution of 1926 and in the Taef agreement of 1989. Efforts of the Maronites in Lebanon and the world, particularly in Brazil, must therefore be consolidated and their message unified in order to spread the wealth of the Lebanese heritage throughout all Churches, the Embassy and Consulates, reinforce the foundations of belonging to Lebanon; preserve and defend the rights and the interests of the Maronite community, and the social, cultural and political influence it enjoys in Lebanon and the world ; naturalise all descendants of Lebanese emigrants in the world, in particular in Brazil, where the majority of the descendants of Lebanese persons not having Lebanese nationality are to be found, most of whom are Maronites; work so that the Maronites enjoy their vitality and occupy the place that belongs to them in all fields, in a State of law that works for the safeguard of the coexistence, defend the national understanding and devote justice, consensual democracy, freedom and equality before the law of all Lebanese citizens; promote Christian-Muslim dialogue in the framework of constructive communication established between religions, civilizations, and peoples of the world; and pursue the promotion of the Arab culture whose renaissance and exploits have been made possible thanks to the pioneer role played by the Maronites.

Purpose In ophthalmology, data from both eyes of a person are frequently included in the statistical evaluation. This violates the requirement of data independence for classical statistical tests (e.g. t-Test or analysis of variance (ANOVA)) because it is correlated data. Linear mixed models (LMM) were used as a possibility to include the data of both eyes in the statistical evaluation. Methods The LMM is available for a variety of statistical software such as SPSS or R. The application was applied to a retrospective longitudinal analysis of an accelerated corneal cross-linking (ACXL (9*10)) treatment in progressive keratoconus (KC) with a follow-up period of 36 months. Forty eyes of 20 patients were included, whereas sequential bilateral CXL treatment was performed within 12 months. LMM and ANOVA for repeated measurements were used for statistical evaluation of topographical and tomographical data measured by Pentacam (Oculus, Wetzlar, Germany). Results Both eyes were classified into a worse and better eye concerning corneal topography. Visual acuity, keratometric values and minimal corneal thickness were statistically significant between them at baseline (p < 0.05). A significant correlation between worse and better eye was shown (p < 0.05). Therefore, analyzing the data at each follow-up visit using ANOVA partially led to an overestimation of the statistical effect that could be avoided by using LMM. After 36 months, ACXL has significantly improved BCVA and flattened the cornea. Conclusion The evaluation of data of both eyes without considering their correlation using classical statistical tests leads to an overestimation of the statistical effect, which can be avoided by using the LMM.

This thesis analyzes the colonization and traditional spiritual practices of the Ioway people to show that their traditions have survived the effects of colonization also known as white settlers. I focus on issues of cultural traditional exhibition dance and that complicates the question of the nation-state’s exclusively trying to dissemble the Native Ioway Tribe of Kansas and Nebraska of colonization and the effects on the Ioway people past and present. I use personal experience of being a tribal member to discuss how the tribes’ oral history allows for the preservation of Ioway cultural identity and religious traditions.

AND KEY WORDS ŠŤASTNÁ, Kamila. Forms of the Assessment of Pupils in the Education of the Czech Language and Literature. Prague, 2013. Dissertation. Charles University in Prague, Faculty of Arts, Institute of Czech Language and Theory of Communication. The dissertation deals with the issues of student assessment, namely classification by means of marks and verbal assessment. As a form of student assessment an approach based on the synthesis of both forms is also considered. In the theoretical part of the dissertation assessment in general, school assessment and its special characteristics, positive and negative assessment, types and functions of assessment are defined. The dissertation is mainly concerned with the issues of forms of assessment, their benefits and negative aspects. When discussing verbal assessment, the possibilities of its use are described, its different forms are distinguished, attention is paid to the question of formulating verbal assessment. The dissertation is also concerned with the issues of transition from classification to verbal assessment. The empirical part discovers, by means of interview, which form Czech language and literature teachers use when assessing the students and what their opinions of types of assessment in question are. The dissertation surveys the reasons...

Despite HIV and AIDS knowledge and attitude change programmes, workplace HIV and AIDS-related discrimination persists in workplaces in many sectors, including the education sector. This study set out to investigate why the phenomenon of workplace HIV and AIDS-related discrimination persists; and to predict which factors were responsible and how they related to HIV and AIDS-related discrimination in the workplace. A stratified random sample of 205 teachers; 123 of whom were from 10 schools of varied backgrounds in Bojanala Region of North West Province of South Africa and 82 from schools around Kampala, Central Region of Uganda was drawn. Twenty-seven respondents of the South African sample participated in both the quantitative survey and in-depth interview while the rest responded to a selfadministered questionnaire. Using a stepwise regression analysis, traditional beliefs predicted workplace HIV and AIDS-related discrimination, explained11% of variance in the second model while the third model explained only 2% more – 13% (R square of 0.136) but each of the three models was significant (p-values of 0.000). Attitudes were the second strongest predictor; and only HIV and AIDS-legal knowledge could predict discrimination but not biomedical HIV and AIDS knowledge. In the in-depth interview, incidents of discrimination were reported, possible reasons for HIV and AIDS-related discrimination were reported; and it was found that workers varied in ways of keeping secrets regarding sensitive information such as colleagues’ HIV-positive status, and cited reasons for revealing such information which included malice, jealousy, moral responsibility, anger and loose talks. There are implications for reducing workplace HIV and AIDS-related discrimination which include: Integrating HIV and AIDS-legal knowledge with biomedical HIV and AIDS knowledge, more efforts should be spent in designing and imparting information to reduce traditional beliefs, develop and evaluate instruments to measure traditional beliefs and HIV and AIDS-legal knowledge; and to study more about secret keeping, particularly in regard to workplace HIV and AIDSrelated discrimination. / Industrial and Organisational Psychology / D. Admin. (Industrial and Organisational Psychology)

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In support of a short dissertation entitled - "A critical review of the source and residence principles of taxation of income : A place for both principles in the South African tax system?" Qbjeetives To review and critically examine the application of the source and reside.nce principles regarding the taxption of income in South Africa, and to reveal the extent of the existence and application of a hybrid tax system in respect of the source and residence principles. To examine the legal principles and policy considerations arising from the existence of a hybrid tax system, inter alia, in the context of the Fifth Interim Report of the Katz Commission and consequent legislative developments. with a view to recommending. where appropriate, tax reform. Methodology iDd AQProach A review of relevant authority,liter@ture, principles and legislation. Conclusion To draw conclusions and recommendations regarding the merits of adopting a hybrid system in South Africa and, where appropriate, recommend legislative reforms particularly with regard to business income. / Mercantile Law / LL.M. (Mercantile Law)