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The purpose of this study was to determine the impact of the professional development component of Comprehensive School Reform on the mathematics achievement of third and fifth grade students attending selected Title I schools in Virginia. A qualitative research design was used to examine data from a focus group of four technical assistance providers, six principal interviews, and thirteen teacher surveys. This study involved participants of the 2003 cohort of the Comprehensive School Reform process during a 3-year period from 2003 through 2006. A set of questions was developed for each group of participants to acquire their perceptions of the components of professional development that impacted instruction and enhanced student achievement in mathematics. A constant comparative method was used to analyze key words and direct quotes from the focus group interview, principal interviews, and teacher surveys. Triangulation of these data was utilized to identify emergent themes. The findings revealed that the professional development component of Comprehensive School Reform had a significant impact on classroom instruction and student achievement in mathematics. Findings also revealed that the technical assistance provider served as a coach and resource for professional development. Findings indicated that professional development included data analysis and research-based instructional strategies as contributing factors for increased student achievement. The Virginia Standards of Learning pass rates of spring 2006 showed significant gains in the mathematics achievement of students in Grades 3 and 5 attending the Title I schools participating in Comprehensive School Reform. It was evident in the findings of this study that professional development significantly impacted the mathematics achievement of students attending the 2003 Comprehensive School Reform cohort of selected schools in Virginia. This information will serve as a resource for administrators of Title I schools in Virginia that have not met the Adequate Yearly Progress (AYP) requirements of the No Child Left Behind Act of 2001. / Ph. D.

Den 1 januari 2009 infördes en reviderad version av IASB:s redovisningsstandard IAS 1. Den nya versionen, som gäller för alla noterade bolag i EU, ställer krav på att posterna övrigt totalresultat och totalresultat ska presenteras i, eller i nära anslutning till, resultaträkningen. Innebörden av detta är att ett flertal orealiserade poster ska lyftas fram i resultatdelen. Implementeringen innebar en övergång till så kallad Clean Surplus Accounting. Anhängare till denna redovisningsutformning menar att all information som påverkat det egna kapitalet, bortsett från ägartransaktioner, är av intresse för utomstående och därmed bör påverka resultatmåttet. Att övergå till denna redovisningsmetod skulle leda till en högre värderelevans för finansiella rapporter. Syftet med följande uppsats var att utreda om posterna övrigt totalresultat och totalresultat kan konstateras vara värderelevanta och därmed även utreda om redovisning enligt Clean Surplus har ökat relevansen hos finansiella rapporter. I studien har en kvantitativ ansats tillämpats och undersökningarna har baserats på data från stora företag noterade på Stockholmsbörsen mellan åren 2009 - 2014. Förväntningarna har varit att totalresultat är ett relevant mått, men att det historiska resultatmåttet nettoresultat fortsatt är det mått som fungerar bäst som estimering av framtida ekonomisk prestation. I enlighet med förväntningarna visar studien att övergången till redovisning enligt Clean Surplus inte ökat relevansen hos svenska finansiella rapporter.

<p>In Chapter 1, I review the existing literature on the investor and contracting usefulness of other comprehensive income (OCI) components. In Chapter 2, I perform empirical tests focused on one aspect of investor usefulness of accounting information: risk-relevance. I examine whether OCI component volatilities are associated with investors' returns volatility using a sample of bank holding companies from 1998 to 2012. The results indicate that the volatilities of unrealized gains and losses on available-for-sale (AFS) securities and cash-flow hedges, typically deemed beyond managers' control, are negatively associated with risk, while volatilities of OTTI losses, over which managers have relatively more control, are positively associated with risk. The results are consistent with investors perceiving the volatility of non-OTTI AFS unrealized gains and losses as relatively less important, less risky, or less risk-relevant, than the volatility of OTTI losses, and perceiving the volatility of OTTI losses as an informative signal about risk. In Chapter 3, I find that Tier 1 Capital including more components of accumulated other comprehensive income (AOCI), as stipulated by Basel III, is no more volatile than pre-Basel-III Tier 1 Capital, and that the volatilities of the AOCI components new to Tier 1 Capital are not positively associated with risk. In Chapter 4, I discuss future research.</p> / Dissertation

Comprehensive Musicianship (CM) is a philosophy that developed in the 1960s to encourage the study of contemporary music and student creativity. It expanded in the 1970s to describe the interdisciplinary study of music. Its goal was to encourage teachers to go beyond technical and performance aspects of music and start integrating theory, history, composition, improvisation and aural skills instruction to their curriculums. However, while CM has had a strong influence on many music programs, it is not clear whether this trend has influenced the field of private piano instruction, and whether CM elements have been included and integrated in beginner piano method books. To address this question, categories that constitute the core elements of CM were selected to conduct a content analysis of 12 piano method series. Analysis showed that the focus tends to be on aural skills (as teacher duets), and theory, with a noticeable lack of the more creative activities of improvisation and composition.

In this study, we look at the effects of the adoption of the revised IAS 1 rules, which has been in effect since January 1, 2009. The revised IAS 1 requires that all changes in equity, excluding changes in equity arising from transactions with owners, should be recognized in comprehensive income statement. Revised IAS 1 requires companies to report total comprehensive income that is a sum of net income and other comprehensive income. Total comprehensive income includes all unrealized gains and losses recognized under IFRS. Before the amendment, some of the unrealized gains and losses were shown in a statement of changes in equity but not in the income statement. We hope to answer the question whether inclusion of the components of other comprehensive income provides investors with useful information. We investigate if stock prices have an association with the components of other comprehensive income. We investigate how effective are attempts of IASB to increase the relevance of accounting information about corporate income. We hope that results from the study will be of interest to the standard-setter. In this study, we use data from annual reports and year-end reports for companies listed on the Large and Mid Cap segment at NASDAQ OMX Stockholm and that covers the years 2009 to 2011. We use two regression models to test value relevance of components of other comprehensive income.We have found some evidence that the share price statistically relates to such component of comprehensive income as the change of the fair value of cash flow hedges. This can also be interpreted as that the change of the fair value of cash flow hedges has some value relevance. We also found some evidence that the share price significantly associates with winning cash flow hedging position. We did not find that the share price associates with some other components of other comprehensive income.

Comprehensive Musicianship (CM) is a philosophy that developed in the 1960s to encourage the study of contemporary music and student creativity. It expanded in the 1970s to describe the interdisciplinary study of music. Its goal was to encourage teachers to go beyond technical and performance aspects of music and start integrating theory, history, composition, improvisation and aural skills instruction to their curriculums. However, while CM has had a strong influence on many music programs, it is not clear whether this trend has influenced the field of private piano instruction, and whether CM elements have been included and integrated in beginner piano method books. To address this question, categories that constitute the core elements of CM were selected to conduct a content analysis of 12 piano method series. Analysis showed that the focus tends to be on aural skills (as teacher duets), and theory, with a noticeable lack of the more creative activities of improvisation and composition.

The purpose of the present study was to evaluate the reliability of parallel-forms of the Comprehensive Neuropsychological Screening Device (CNS). Forty-five subjects ranging in age from 16 to 69 were administered Form A and Form B of the CNS at two week intervals. Results indicated that the CNS has adequate test-retest reliability. The results suggest the applicability of using the CNS as a screening device for brain dysfunction.

Comprehensive Musicianship (CM) is a philosophy that developed in the 1960s to encourage the study of contemporary music and student creativity. It expanded in the 1970s to describe the interdisciplinary study of music. Its goal was to encourage teachers to go beyond technical and performance aspects of music and start integrating theory, history, composition, improvisation and aural skills instruction to their curriculums. However, while CM has had a strong influence on many music programs, it is not clear whether this trend has influenced the field of private piano instruction, and whether CM elements have been included and integrated in beginner piano method books. To address this question, categories that constitute the core elements of CM were selected to conduct a content analysis of 12 piano method series. Analysis showed that the focus tends to be on aural skills (as teacher duets), and theory, with a noticeable lack of the more creative activities of improvisation and composition.

<p>Sedan 2005 har tillämpning av den internationella standarden IFRS/IAS varit obligatoriskt för alla svenska noterade bolag i deras koncernredovisning. Trots det relativt nya införandet av standarden sker hela tiden ändringar och tillägg i rekommendationerna. I januari 2009 kommer en ny reviderad version av standarden IAS 1 ”Utformning av finansiella rapporter”. Den nya versionen innebär att även de transaktioner som tidigare enbart redovisats direkt mot eget kapital, och som inte är hänförliga till ägarna, nu ska redovisas över resultaträkningen. Detta innebär bland annat att fler orealiserade värdeförändringar kommer att inkluderas i resultaträkningen. Syftet med uppsatsen är att undersöka hur revisorer ser på införandet av IAS 1 och ställa det i relation till IASB:s officiellt uttalade grundintentioner. För att besvara vår forskningsfråga har vi valt att använda oss av en kvalitativ forskningsstrategi och intervjua kvalificerade revisorer på tre av Sveriges större revisionsbyråer. I empirin redovisar vi resultaten av den genomförda undersökningen. Vår slutsats är att revisorernas synpunkter skiljer sig i en del frågor från IASB:s officiella uttalanden, samt att syftet med den nya resultaträkningen inte till fullo har tillfredställt den generella användargruppens behov. Däribland märks särskilt de mindre företagen som mest upplever reglerna som omständliga och svåra att tillämpa. Det återstår att se i framtiden, om de potentiella positiva effekterna av den nya standarden även kommer att bli märkbara för företagen.</p> / <p>Since 2005 the international IFRS/IAS standards have been applied, and they are required for all Swedish public companies in their consolidated financial statements. The introduction of the new standards is still relatively new, but there are constant changes and amendments to them. In January of 2009 a new and revised version of IAS 1 will come into force. This new version means that transactions, that before were reported in the balance sheet but not applicable to the owners, now will be reported in the statement of income and expense. One of the effects that will come from this change is that more unrealized value changes will be included in the statement of income and expense. The purpose of this paper is to investigate the accountants view on the changes of IAS 1 and put that in relation to the published statements made by the IASB concerning their intentions of the changes. To answer our research question we have chosen to use a qualitative strategy and interview accountants from three of the larger accounting firms in Sweden. The results of the interviews will be presented in the empirical chapter. Our conclusion is that the accountants’ views are different from the published statements made by the IASB, in some areas of their intention. The new statement of comprehensive income have not fully satisfied the needs of general users, among which especially for smaller companies that mostly find the rules as being difficult and hard to apply. The future will show whether the potential positive effects of the new standards will be noticeable for the Swedish companies.</p>