The purpose of this mixed-methods, multi-site study was to identify and explore the concerns of teachers and principals implementing a pilot Response to Intervention (RTI) model in three elementary schools in the southeast United States and to determine whether these concerns differed significantly from the beginning to the end of the first year of implementation. The Stages of Concern from the Concerns-Based Adoption Model (George, Hall, & Stiegelbauer, 2006; Hord, Rutherford, Huling, & Hall, 2004) served as the theoretical framework for the design and analysis of this study. Between Fall 2008 and Spring 2009, 18 participants, including six administrators and 12 teachers, were interviewed through semi-structured interviews. Observations and documents also served as data sources. The Stages of Concern Questionnaire was completed by 168 teachers and principals in Fall 2008 and Spring 2009. Paired samples t-tests were performed on the data to determine if levels of concern differed significantly over time. Themes developed in the fall suggested: (a) confusion over the RTI process and difficulty scheduling the required components of RTI; (b) additional responsibilities placed on teachers, questioning the appropriateness of the RTI model for schools’ population of students, and delaying the process for referral for special education; (c) role impact on teachers feeling hampered in their duty to refer for special education services; and (d) improved instructional practices as a facilitating factor. Spring themes included: (a) ongoing confusion over the RTI process and scheduling difficulties with additional concerns regarding insufficiency of training and the need for additional resources to sustain RTI implementation; (b) delay of services for struggling students; (c) role impact as teachers being forced to learn new ways of teaching and principals having to lead their staffs through conflict, in addition to guiding and supporting them; and (d) improved outcomes for students as a facilitating factor. Implications for practice and research are discussed.

Thesis (M.S.W.)--University of Hong Kong, 1992.

Thesis (M.S.W.)--University of Hong Kong, 1992.

<p>För att erhålla en rättvisande redovisning måste utgångspunkten vara att ett företag skall fortleva. I en revisors uppgifter ingår att granska huruvida ett företag kan tillämpa principen om fortsatt drift enligt RS 570. Eftersom denna princip är väsentlig för redovisningens struktur medför detta vissa krav på att revisorn gör en korrekt bedömning av företagets fortlevnad. Att yttra sig om den fortsatta driften kan emellertid få svåra konsekvenser för företaget eftersom intressenterna baserar sina beslut på det som står i årsredovisningen och revisionsberättelsen. Vissa författare menar till och med att ett negativt yttrande om den fortsatta driften kan leda till en självuppfyllande profetia. Vi har således funnit det intressant att utreda huruvida revisorerna upplever några svårigheter i samband med bedömningen av ett företags fortsatta drift. Vidare ämnar vi ta reda på hur vanligt det är att revisorer anmärker på den fortsatta driften samt huruvida mer praxis och vägledning behövs i RS 570. Syftet med uppsatsen är att skapa en diskussion och en förståelse för de problem som kan omgärda bedömningen av fortsatt drift. Vår studie har föregåtts av både ett kvantitativt och ett kvalitativt angreppssätt, då vi utförde dels en webbenkät och dels personliga semi-strukturerade intervjuer. Efter genomförd empiri visar studien att de flesta revisorer som ingått i våra undersökningar upplever svårigheter vid bedömningen av fortsatt drift. Anledning till detta är att bedömningen involverar förutsägelser om framtiden samt att risken finns för att bedömningen i sig blir självuppfyllande. Vidare har vi konstaterat att åsikterna går isär huruvida mer praxis kring RS 570 är nödvändigt. De flesta anser emellertid att RS 570 innehåller tillräcklig vägledning vid bedömningen av fortsatt drift. Slutligen har vi kommit fram till att det är relativt ovanligt att revisorerna i vår undersökning anmärker på den fortsatta driften i revisionsberättelsen, troligen på grund av de svårigheter som omgärdar bedömningen.</p>

Zugl.: Regensburg, Universiẗat, Diss., 2008. / Literaturverz. S. 303 - 324.

Background Big Data Analytics take place in almost every sector of new business world. Nowadays, banks are also adopting Big Data to handle the huge number of data that generate every day. Big Data helps banks to provide a fast, personalised service in a cost efficient way. On the other hand, Big Data has some privacy issues as it deals with a lot of data that can be decoded by third party. It is also the case in online banking as it is involved with personal and financial information. Privacy concerns also vary among different cultures. PurposeThe purpose of this cross-cultural study is to investigate online privacy concerns in the context of Big Data MethodologyA quantitative approach has been followed and data were collected through an online survey to understand the relations between variables. ConclusionThe findings indicate that the relationship between the privacy concern and its antecedents differ between France and Bangladesh. Though for both countries, the desire upon transparency showed a significant positive relationship with online privacy concerns. Additionally, for both countries a high privacy concern will not conduct to lower consumer trust and consumer engagement in online baking. The findings involving moderator variables were not significant at al

abstract: Population growth and fresh water depletion challenge drinking water utilities. Surface water quality is impacted significantly by climate variability, human activities, and extreme events like natural disasters. Dissolved organic carbon (DOC) is an important water quality index and the precursor of disinfection by-products (DBPs) that varies with both hydrologic and anthropogenic factors. Granular activated carbon (GAC) is a best available technology for utilities to meet Stage 2 D/DBP rule compliance and to remove contaminants of emerging concern (CECs) (e.g., pharmaceutical, personal care products (PCPs), etc.). Utilities can operate GAC with more efficient and flexible strategies with the understanding of organic occurrence in source water and a model capable predicting DOC occurrence. In this dissertation, it was found that DOC loading significantly correlated with spring runoff and was intensified by dry-duration antecedent to first flush. Dynamic modeling based on reservoir management (e.g., pump-back operation) was established to simulate the DOC transport in the reservoir system. Additionally, summer water recreational activities were found to raise the level of PCPs, especially skin-applied products, in raw waters. GAC was examined in this dissertation for both carbonaceous and emerging nitrogenous DBP (N-DBP) precursors (i.e., dissolved organic nitrogen (DON)) removal. Based on the experimental findings, GAC preferentially removes UV254-absorbing material, and DOC is preferentially removed over DON which may be composed primarily of hydrophilic organic and results in the low affinity for adsorption by GAC. The presence of organic nitrogen can elevate the toxicity of DBPs by forming N-DBPs, and this could be a major drawback for facilities considering installation of a GAC adsorber owing to the poor removal efficiency of DON by GAC. A modeling approach was established for predicting DOC and DON breakthrough during GAC operation. However, installation of GAC adsorber is a burden for utilities with respect to operational and maintenance cost. It is common for utilities to regenerate saturated GAC in order to save the cost of purchasing fresh GAC. The traditional thermal regeneration technology for saturated GAC is an energy intensive process requiring high temperature of incineration. Additionally, small water treatment sites usually ship saturated GAC to specialized facilities for regeneration increasing the already significant carbon footprint of thermal regeneration. An innovative GAC regeneration technique was investigated in this dissertation for the feasibility as on-site water treatment process. Virgin GAC was first saturated by organic contaminant then regenerated in-situ by iron oxide nanocatalysts mixed with hydrogen peroxide. At least 70 % of adsorption capacity of GAC can be regenerated repeatedly for experiments using modeling compound (phenol) or natural organic matter (Suwannee River humic acid). The regeneration efficiency increases with increasing adsorbate concentration. Used-iron nanocatalysts can be recovered repeatedly without significant loss of catalytic ability. This in-situ regeneration technique provides cost and energy efficient solution for water utilities considering GAC installation. Overall, patterns were found for DOC and CEC variations in drinking water sources. Increasing concentrations of bulk (DOC and DON) and/or trace organics challenge GAC operation in utilities that have limited numbers of bed-volume treated before regeneration is required. In-situ regeneration using iron nanocatalysts and hydrogen peroxide provides utilities an alternative energy-efficient operation mode when considering installation of GAC adsorber. / Dissertation/Thesis / Ph.D. Civil and Environmental Engineering 2012

The increasing popularity of cycling activities and events, and the need to encourage cycling to reduce tourism greenhouse gas (GHG) emission, require a better understanding of the motivations of cycle tourists. Cycle tourism is one kind of green sustainable tourism. While numbers of aspects of cycle tourism have been identified in previous studies, environmental values might be one of the factors to determine cycle tourism choice. Most findings show that personal factors are the main reason of cycling activity while environmental values play merely little role in the cycle tourism. This thesis project is aimed to study the motivations of non-club recreational cycle tourists in Kalmar, Sweden and the role of environmental values as a motivation of cycle tourism behavior. Qualitative exploration method has been adopted and 13 local cycle tourists have been interviewed for the project. By applying the environmental values framework, this thesis links two main factors of environmental values to the cycle tourism behavior, that is closeness to nature and environmental concern. The findings show that environmental values are good predictor of cycle tourism behavior. The role of environmental values as a motivation of cycle tourism is improving though still not the main motivation. More explicit attention to environmental related knowledge education may inform the operationalization and promotion of local cycle tourism development. As modern people may attach importance to hedonic experience for their cycle tourism activities, further researches are needed to understand the relationship of hedonic consumption values and cycle tourism behaviors. Keywords: cycling tourism; motivation; qualitative; environmental values; closeness to nature; environmental concern

The offence of dangerous threatening pursuant to Section 353 of the Criminal Code Abstract This master thesis focuses on the detailed analysis and description of the criminal offence of dangerous threatening with the goal to evaluate the current legal regulation of this criminal offence. For this purpose, Czech and foreign sources were used. This master thesis is divided into five parts. The first part describes individual regulations which amended the criminal offence of dangerous threatening up to the present. In the second part, the misdemeanour of dangerous threatening is categorised from the point of view of seriousness and systematic nature of the Criminal Code. In addition, the specific features of the merits of the criminal offence are described with the focus on the possibility to raise legitimate concern. Last but not least, the individual terms which are included into the basic and qualified merit of the criminal offence are described. The third part is dedicated to the description of individual types of criminal penalties which can be imposed for the misdemeanour of dangerous threatening on adults, minors and legal entities. The main focus of this part is on the evaluation of the effectiveness of imposing individual penalties. In addition, the specific ways of expiration of the criminal...

Denna studie har undersökt förvaltningsberättelsers och revisionsberättelsers innehåll för större svenska bolag gällande information om fortsatt drift innan konkurs. Den teoretiska utgångspunkten har varit att utröna om revisionsbyråns storlek har betydelse för revisorns och bolagens rapportering av fortsatt drift, vilket framkommit i tidigare forskning. För att kunna studera praxis inom rapportering av fortsatt drift, har en population av 146 större svenska bolag som har gått i konkurs mellan 2006 och 2015 använts. Årsredovisningen från året innan konkursen har varit studieobjektet. Den teoretiska metoden utgår från ett abduktivt synsätt där teori har studerats parallellt med insamlandet av sekundärdata från årsredovisningar. Studiens teoretiska antagande utgår från tidigare studier om revisionskvalitet och rapportering av fortsatt drift, mestadels via revisionsberättelsen. Forskningen om förvaltningsberättelsens betydelse härvidlag har, enligt författarens kännedom, undersökts i mindre omfattning vilket förstärker studiens kunskapsbidrag. Studiens empiriska resultat visar att en övervägande del av de bolag där revisorn rapporterade problem med fortsatt drift hade lämnat en upplysning av särskild betydelse. Få fall av avvikande mening eller uppgift med reservation rapporterades, och i sammanlagt 28,8 % rapporterades tvivel på fortsatt drift i revisionsberättelsen. I de fall som tvivel om fortsatt drift rapporterades användes upplysning av särskild betydelse i 88,6 %. Studien kunde inte bekräfta att revisorer som tillhör en större revisionsbyrå rapporterar med bättre kvalitet, något som motsäger tidigare forskning.Det finns dock tendenser som indikerar att förvaltningsberättelsen är ett viktigt dokument att studera för att finna tecken på ett bolags förmåga till fortsatt drift.