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A comparative analysis of environmental concernMarquart-Pyatt, Sandra T. 29 September 2004 (has links)
No description available.
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Environmental concern as an important value in the choice of organisation in the South African context.Bush, Judy F. 10 July 2012 (has links)
Employer attractiveness is defined as the envisioned benefits that a potential employee sees
in working for a specific organisation (Berthon, Ewing and Hah, 2005). Attracting
employees with superior skills and knowledge comprises an important source of competitive
advantage. Added to this, young workers are now looking to work for organisations that do
not harm the environment. This study attempted to validate an existing scale, the Employer
Attractiveness Scale (EmpAt), and extend this scale to include a new self-developed ‘green’
value subscale to measure the importance that a sample of second-to-last and final year
university students (N = 276) placed on various values, when choosing an organisation for
which to work. The environmental consciousness of the sample of students was thus
investigated. The likelihood of finding a job in the ideal organisation was also investigated.
The results indicated that the current sample was indeed environmentally conscious on two
different ecological scales, including the self-developed green subscale of the new revised
EmpAt, and that the likelihood of finding a job in an ideal organisation was indeed
considered likely in the current South African context. Significant differences were found
between race and gender groups. The Employer Attractiveness scale retained most of its
original factorial structure providing validity to the scale, with the green subscale loading as
the main factor.
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Das Going-Concern-Prinzip in der Jahresabschlussprüfung /Adam, Silke. January 2007 (has links)
Techn. Universiẗat, Diss., 2006--Darmstadt.
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A going concern theory of profitsGenovese, Frank C. January 1953 (has links)
Thesis (Ph. D.)--University of Wisconsin--Madison, 1953. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 216-228).
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Conservation and colonial expansion : a study of the evolution of environmental attitudes and conservation policies on St. Helena, Mauritius and in India, 1660-1860Grove, R. January 1988 (has links)
The approach adopted in this thesis is essentially chronological. The first chapter aims to provide a fairly superficial survey of the development of European perceptions of the environment in the early phases of mercantilist expansion, before much in the way of colonial settlement was undertaken. It highlights the connections between expansion and changes in perception with regard to the symbolic importance of islands, botanic gardens and early state responses to timber shortage. It also draws attention to the importance of medical perceptions of the extra-European environment. In the second chapter a comparison is drawn between Dutch and English approaches to the tropical environment in the early years of expansion. Considerable space is devoted to the case of St Helena. This is because it was the first location in which European colonists first acquired a notion of the full environmental implications of their rule and for which detailed documentary evidence is available. The story of the developing ecological crisis on St Helena emphasises how inadequate European precedents were in the encounter between the early colonial state and the tropical environment. It demonstrates, too, the early divergence in perceptions between colonists and the metropolitan power. Early attempts at counteracting the process of ecological deterioration on St Helena underlined the contradictions between the European image of the tropical island and the reality of capital investment in plantation agriculture and 'improvement'. The experience of St Helena was also important in a longer-term way. Many scientists important in the later development of conservation ideas in other parts of the world were specifically influenced by their knowledge of the problematic history of land-use on St Helena and the attempts made there to impede ecological degradation. These included Alexander Beatson, J.R. Forster, Joseph Hooker, F.A. Dalzell and G.P. Marsh. In the third chapter much attention is devoted to the history of eighteenth century Mauritius, partly for comparative purposes and partly to emphasise the attitude of the French state to scientific information and its greater readiness to intervene in environmental matters. The development of an environmental consciousness on Mauritius was significant both as a phenomenon on its own and because of the example which it set. The role of the colonial government naturalist was pioneered there. Concepts of species extinction also emerged clearly, for the first time, on Mauritius and the island also saw the emergence of a legislative conservation policy rooted in a desiccation theory which linked deforestation and soil erosion to hydrological and climatic conditions. Notions of environmental moral economy and the significance of the tropical island are also explored in the chapter, in the context of the emergence of pre-Revolutionary radicalism, Physiocracy and early Romantic thinking. Chapter Four attempts to deal in some depth with the intellectual background to the early nineteenth century response of the British to ecological change in India. The importance of German science and a German 'romanticist' critique of ecological change is outlined and some emphasis is given to the emergence of a 'global' approach to the interactions between people (especially Europeans) and the environment. In particular the significance of the intellectual links between the Cook Voyages and the careers of J.R. Forster, Sir Joseph Banks and Alexander Von Humboldt is stressed. A beginning is also made in the task of surveying the way in which German professional naturalists and doctors deliberately sought out British colonial employ, a phenomenon that was to be important in the emergence of state conservation in India, the Cape, Australia and in other colonies. The chapter makes clear the continuing importance of small island environments during the nineteenth century in stimulating an awareness of environmental vulnerability, particularly for Alexander Beatson, William Burchell and J.B. Boussingault.
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A Qualitative Look into Auditor’s Going Concern AssessmentAronsson, Jonathan, Granstedt, Adam January 2021 (has links)
Introduction: The history of going concern have been surrounded by uncertainties. The concept becomes relevant in times of economic crisis. The accuracy of existing procedures concerning GCOs have been questioned, where firms file for bankruptcy without any prior indications of going concern issues. Therefore, it has been questioned if the auditors are better than anyone else to predict the future. The standards and regulations leave out large room for professional judgement, thus there is a great risk of fluctuations in the judgement process in practice. Without a complete understanding of going concern, one could question the added value of the concept, and what conclusions can be made from prior literature. Purpose: The purpose of our study is to enhance the understanding of the auditor’s going concern assessment by looking further into their application and treatment of the concept in practice. This will provide a more complete nuanced picture of auditor’s conceptualization and their process of evaluating going concern. Method: Our purpose in this study is achieved by using a qualitative research method. The empirical findings are collected through using a semi-structured interview approach. The interview guide is developed from our model (Figure 2) which is derived from previous literature in the field. Our sample consists of 6 authorized auditors from the Jönköping region. Findings: The findings indicate that the perception shifts based on the process. Going concern is a difficult assessment, which is highly influenced by subjective judgement. Auditor’s application process in practice can be identified as a step-process. Between these steps, the perception changes. The process is characterized by auditors seeking evidence to the contrary of issuing a GCO.
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Aspect Mining Using Self-Organizing Maps With Method Level Dynamic Software Metrics as Input VectorsMaisikeli, Sayyed Garba 01 January 2009 (has links)
As the size and sophistication of modern software system increases, so is the need for high quality software that is easy to scale and maintain. Software systems evolve and undergo change over time. Unstructured software updates and refinements can lead to code scattering and tangling which are the main symptoms of crosscutting concerns. Presence of crosscutting concerns in a software system can lead to bloated and inefficient software system that is difficult to evolve, hard to analyze, difficult to reuse and costly to maintain.
A crosscutting concern in a software system represents implementation of a unique idea or a functionality that could not be properly encapsulated. The presence of crosscutting concerns in software systems is attributed to the limitations of programming languages and structural degradation associated with repeated change. No matter how well large-scale software applications are decomposed, some ideas are difficult to modularize and encapsulate resulting in crosscutting concerns scattered across the entire software system where code implementing one concept is tangled and mixed with code implementing unrelated concept.
Aspect Mining is a reverse software engineering exploration technique that is concerned with the development of concepts, principles, methods and tools supporting the identification and extraction of re-factorable aspect candidates in legacy software systems. The main goal of Aspect Mining is to help software engineers and developers to locate and identify crosscutting concerns and portions of the software that may need refactoring, with the aim of improving the quality, scalability and maintainability and evolution of software system.
The aspect mining approach presented in this dissertation involved three-phases. In the first phase, selected large-scale legacy benchmark test programs were dynamically traced and investigated. Metrics representing interaction between code fragments were derived from the collected data. In the second phase, the formulated dynamic metrics were then submitted as input to Self Organizing Maps (SOMs) for clustering. In the third phase, clusters produced by the SOM were then mapped against the benchmark test program in order to identify code scattering and tangling symptoms. Crosscutting concerns were identified and candidate aspect seeds mined.
Overall, the methodology used in this dissertation is found to perform as well as and no worse than other existing Aspect Mining methodologies. In other cases, the methodology used in this dissertation was found to have outperformed some of the existing Aspect mining methods that use the same set of benchmark test programs. With regards to Aspect Mining precision as it relates to LDA, 100% precision was attained, and with respect to JHD 51% precision was attained by this dissertation methodology, which is the same as attained by existing Aspect mining methods. Lessons learned from the results of experiments carried out in this dissertation have shown that even highly structured software systems that are based on best practice software design principles are laden with code repetitions and presence of crosscutting concerns.
One of the major contributions of this dissertation is the presentation of a new unsupervised Aspect Mining approach that minimizes human interaction, where hidden software features can be identified and inferences about the general structure of software system can be made, thereby addressing one of the drawbacks in currently existing dynamic Aspect Mining methodologies. The strength of the Aspect Mining approach presented in this dissertation is that the input metrics required to represent software code fragments can easily be derived from other viable software metric formulations without complex formalisms.
Other contributions made by this dissertation include the presentation of a good and viable software visualization technique that can be used for software visualization, exploration, and study and understanding of internal structure and behavioral nature of large-scale software systems. Areas that may need further study include the need for determining the optimal number of vector components that may be required to effectively represent extractible software components. Other issues worth considering include the establishment of a set of datasets derived from popularly known test benchmarks that can be used as a common standard for comparison, evaluation and validation of newly introduced Aspect Mining techniques.
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A participação do arrependimento na constituição humana: concern, metanoia, a estória de um pardal / The participation of repentance in human constitution: concern, metanoia, the story of a sparrowJavera, João Pedro Lorenzon 10 June 2016 (has links)
Esta pesquisa pretende investigar a participação da experiência de arrependimento na constituição humana. Uma das fontes que nos utilizaremos para tal, será a partir das contribuições que o psicanalista Donald Winnicott (1896-1971) faz sobre o surgimento do sentimento de culpa na vida de um bebê na relação com sua mãe, e a passagem desse sentimento para o que ele denomina de \"capacidade de consideração\" (concern). Também recorreremos à teologia cristã, e mais especificamente, ortodoxa, que compreende o fenômeno do arrependimento e sua relação com a condição humana a partir do conceito de metanoia, termo emprestado da cultura grega que guarda o sentido de \"transformação de consciência\", ou ainda, da passagem de um ser humano para uma nova postura existencial. Esses dois possíveis olhares para o arrependimento serão colocados em diálogo, a fim de enriquecer a investigação sobre o tema em questão e servir de análise sobre convergências e divergências entre os dois modelos e suas perspectivas paradigmáticas subjacentes. A pesquisa ainda se valerá da compreensão que o arrependimento parece ter no filme \"A Canção dos Pardais\", do diretor iraniano Majid Majidi. O filme contribuirá para o aprofundamento da discussão sobre o arrependimento e sua relação com a constituição humana. As diversas perspectivas oferecidas permitem com que tratemos nossa investigação em profundidade e complexidade, favorecendo ainda na formação de um olhar sobre a própria condição humana, que compreende a necessidade de tal experiência como elemento fundamental de amadurecimento. Procuraremos por fim fazer alguns apontamentos sobre a discussão realizada frente ao trabalho clínico e suas vicissitudes / This study aims to investigate the experience of repentance within human constitution. One of our sources to do so, will be through Donald Winnicott\'s (1896-1971) psychoanalytic contributions regarding the surging of the sense of guilt in a baby-mother relationship, and the transformation of this sense in what he named \"the capacity for concern\", or the \"stage of concern\". We will also approach Christian Theology, more specifically the Orthodox perspective, as a way to understand our subject. It presents repentance and its relations to the human condition through the concept of metanoia. This word was borrowed from the Ancient Greek Culture and has the meaning of \"change of mind\", or rather, \"a life change\", in which a human being finds a new perspective to life existence. These two ways of comprehending repentance will meet in a dialogue, and through it we can point out some commonalities and discrepancies between them, as well as their inner paradigms. Our research will add the understanding of repentance that can be taken from the movie \"The Song of the Sparrows\", of the iranian director, Majid Majidi. This movie can contribute with our discussion since it brings a live and poetic narrative concerning the subject in question. All the presented perspectives enable us to treat our investigation in a deep and complex way, and lead us to a specific look to the human condition that confirms the necessity of such transformational experience as a fundamental element of human constitution. In conclusion, all the theoretical contributions will be related to the clinical work and its peculiarities
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A participação do arrependimento na constituição humana: concern, metanoia, a estória de um pardal / The participation of repentance in human constitution: concern, metanoia, the story of a sparrowJoão Pedro Lorenzon Javera 10 June 2016 (has links)
Esta pesquisa pretende investigar a participação da experiência de arrependimento na constituição humana. Uma das fontes que nos utilizaremos para tal, será a partir das contribuições que o psicanalista Donald Winnicott (1896-1971) faz sobre o surgimento do sentimento de culpa na vida de um bebê na relação com sua mãe, e a passagem desse sentimento para o que ele denomina de \"capacidade de consideração\" (concern). Também recorreremos à teologia cristã, e mais especificamente, ortodoxa, que compreende o fenômeno do arrependimento e sua relação com a condição humana a partir do conceito de metanoia, termo emprestado da cultura grega que guarda o sentido de \"transformação de consciência\", ou ainda, da passagem de um ser humano para uma nova postura existencial. Esses dois possíveis olhares para o arrependimento serão colocados em diálogo, a fim de enriquecer a investigação sobre o tema em questão e servir de análise sobre convergências e divergências entre os dois modelos e suas perspectivas paradigmáticas subjacentes. A pesquisa ainda se valerá da compreensão que o arrependimento parece ter no filme \"A Canção dos Pardais\", do diretor iraniano Majid Majidi. O filme contribuirá para o aprofundamento da discussão sobre o arrependimento e sua relação com a constituição humana. As diversas perspectivas oferecidas permitem com que tratemos nossa investigação em profundidade e complexidade, favorecendo ainda na formação de um olhar sobre a própria condição humana, que compreende a necessidade de tal experiência como elemento fundamental de amadurecimento. Procuraremos por fim fazer alguns apontamentos sobre a discussão realizada frente ao trabalho clínico e suas vicissitudes / This study aims to investigate the experience of repentance within human constitution. One of our sources to do so, will be through Donald Winnicott\'s (1896-1971) psychoanalytic contributions regarding the surging of the sense of guilt in a baby-mother relationship, and the transformation of this sense in what he named \"the capacity for concern\", or the \"stage of concern\". We will also approach Christian Theology, more specifically the Orthodox perspective, as a way to understand our subject. It presents repentance and its relations to the human condition through the concept of metanoia. This word was borrowed from the Ancient Greek Culture and has the meaning of \"change of mind\", or rather, \"a life change\", in which a human being finds a new perspective to life existence. These two ways of comprehending repentance will meet in a dialogue, and through it we can point out some commonalities and discrepancies between them, as well as their inner paradigms. Our research will add the understanding of repentance that can be taken from the movie \"The Song of the Sparrows\", of the iranian director, Majid Majidi. This movie can contribute with our discussion since it brings a live and poetic narrative concerning the subject in question. All the presented perspectives enable us to treat our investigation in a deep and complex way, and lead us to a specific look to the human condition that confirms the necessity of such transformational experience as a fundamental element of human constitution. In conclusion, all the theoretical contributions will be related to the clinical work and its peculiarities
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Development of anthropomorphism and moral concern for nonhuman entitiesLopez-Mobilia, Gabriel 15 February 2012 (has links)
Recent research has revealed that some adults tend to anthropomorphize more than others and that such people reason differently about nonhuman entities. Specifically, individuals who tend to anthropomorphize show greater concern for nonhuman entities and are more likely to be concerned for the environment. The proposed study extended this line of work to children, examining developmental patterns in anthropomorphism and behavior toward nonhuman entities. In one task children were asked whether or not different kinds of nonhuman entities (dogs, trees, robots, dolls) were capable of a range of psychological states (e.g., thinking, feeling). In a separate task with vignettes children were asked to judge the morality of actions that led to a negative consequence for a nonhuman target. The main prediction was that children who attributed more psychological properties to nonhuman entities would be more likely to exhibit concern for nonhuman targets in the moral stories. Overall, the results failed to capture a general relation between psychological attributions and moral judgments, perhaps owing to methodological shortcomings but perhaps also because children in our sample did not appear to exhibit general tendencies to anthropomorphize as adults have in previous research. / text
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