Thesis (LL.M. (Labour Law))--North-West University, Potchefstroom Campus, 2008.

Thesis--University of Michigan. / "A chronological listing of general publication of the Book Concern": leaves 306-318. "Bibliography": leaves 319-324.

Thesis (LL.M. (Labour Law))--North-West University, Potchefstroom Campus, 2008.

Thesis (LL.M. (Labour Law))--North-West University, Potchefstroom Campus, 2008.

Zugl.: Münster (Westfalen), Univ., 2006

Thesis--University of Michigan. / "A chronological listing of general publication of the Book Concern": leaves 306-318. "Bibliography": leaves 319-324.

Finansiell information ska vara kvalitetssäkrad och ligga till grund för ekonomiskt beslutsfattande för intressenter. En del av denna information berör revisorns åtagande att bedöma ett bolags fortlevnadsförmåga, going concern, och yttra sig kring detta. Tidigare har två steg identifierats i processen att utfärda going concern yttranden men forskare på området menar att det är nödvändigt att lägga till ett tredje steg; med vilken tydlighet yttrandet formuleras. Vad som påverkar utfärdandet och formuleringen av yttranden är oklart men vissa forskare menar attnär klienter är finansiellt stressade utfärdas going concern yttranden och ju mer finansiellt stressat ett bolag är, desto tydligare formulerar revisorn sitt yttrande. I dagsläget saknas en standard för hur svenska revisorer exakt ska formulera sina yttranden. Revisorerna har därmed makten att påverka hur intressenterna uppfattar ett bolags going concern.Syftet med studien var att utforska hur tydligt svenska revisorer formulerar going concern yttranden i konkursbolags senaste revisionsberättelse, samt identifiera hur olika typer av indikatorer på finansiell stress påverkar tydligheten i revisorernas formuleringar av going concern yttranden. Urvalsramen utgjordes av samtliga svenska bolag som gått i konkurs under tidsperioden januari-september år 2014. 4443 bolag undersöktes varav 358 uppfyllde kraven för studien och utgjorde därmed grunden för analys och slutsats. Resultatet framställdes genom ordinal logistisk regression och visar att svenska revisorer i hög utsträckning formulerar tydliga going concern yttranden och att vissa indikatorer på finansiell stress har en påverkan påtydligheten i going concern yttrandena. Studien visar att tre indikatorer på finansiell stress – eget kapital understiger halva aktiekapitalet, underskott i balanserade vinstmedel och långfristiga skulder dividerat med totala tillgångar – inverkar på tydligheten i going concern yttrandena. / Financial information is supposed to be quality assured and form the basis foreconomic decision-making for stakeholders. Some of this information affects the auditor's obligation to assess a company's survival skills, going concern, and to speak about this. Previously, two steps has been identified in the process to issue a going concern opinion but researchers in the field believe that it is necessary to add a third stage; the clarity with which the opinion is formulated. What affects the decision to issue a going concern opinion and the formulation of these opinions is uncertain, but some scholars believe that when clients are financially stressed more opinions are issued. Furthermore they believe that the more financially stressed a company is the more clearly the auditor's opinion is formulated. In the current situation is no standard for how Swedish auditors exactly should formulate their opinions. The auditors thus have the power to influence how stakeholders perceive a company'sgoing concern.The purpose of this study was to explore how clearly Swedish auditors formulates going concern opinions in the bankrupt company's latest audit report, and identify how different types of indicators of financial stress affects the clarity of the auditors formulations. The sampling frame consisted of all Swedish companies that have gone bankrupt during the period from January to September of 2014. 4443 companies were examined of which 358 met the criteria for the study and thus constituted the basis for the analysis and conclusion. The result was produced by ordinal logistic regression and show that Swedish auditors largely formulates clear going concern opinions and some indicators of financial stress has an impact on the clarity of thegoing concern opinions. The study shows that three indicators of financial stress ”equity is less than half the share capital, deficit in retained earnings, long-term debt divided by total assets” affects the formulation of going concern opinions. / <p>2016-06-03</p>

The Defense Systems Management College (DSMC) is beginning a major transition from its traditional classroom training methods to technology-based education and training. Conventional classroom courses will be rewritten and restructured to a computer-based format and be delivered on-line. According to the Concerns-Based Adoption Model, the faculty will experience concerns during the process of adopting this innovation. Identification of these concerns can assist in selecting appropriate interventions to minimize problems and to ease the adoption process. This study had two purposes. The first was to identify the Stages of Concern of the DSMC faculty toward the use of technology-based education and training by measuring faculty responses to the Stages of Concern (SoC) Questionnaire. The second was to determine appropriate interventions to assist the faculty through the change process. The study accomplished both purposes. All teaching faculty (N=135) received the questionnaire about their concerns and issues with this innovation, and 126 responses were returned (93% response rate). A total of eighty-one respondents (64%) reported no experience with technology-based courses, and the composite faculty SoC profile correspondingly reflected the &quot;nonuser&quot; category. No significant differences in Stages of Concern were found between groups of faculty when divided by common demographic criteria such as years of teaching experience, civilian or military status, and experience with educational technology. Quantitative methods of analysis included SoC profile comparison, High Stage Score and Second High Stage Score analysis, analysis-of variance (ANOVA), and multivariate analysis of variance (MANOVA). Qualitative methods were also used to analyze responses to an open-ended question on the survey instrument. Results reflected a general lack of knowledge and awareness about the innovation from the faculty and strong personal concerns about what impact it will have on them. The faculty clearly displayed a negative attitude toward this innovation and seemed unconvinced that it was the optimal solution. Written responses to the open-ended question provided key insight into faculty attitudes. The majority of concerns identified were educational issues, particularly dealing with the effectiveness of a computer-based format when teaching highly-interactive management courses. Based on these results, recommended intervention strategies for DSMC were generated. These strategies focus on the need for better information dissemination about educational technology and for a realistic implementation plan. More importantly, interventions were recommended to provide incentives for faculty to increase proficiency with educational technology and the use of technology in their courses. / Ed. D.

This study seeks to show that a tradition exists of personal journalists who, more than supporting a partisan position, have moral concern and desire reconciliation. Between the First World War and the Hutchins Commission report of 1947, Walter Lippmann and other media critics theorized that journalistic objectivity is impossible, but recognized journalists' responsibility to interpret events to their publics. In the 1930s these new theories coincided with historical events to encourage journalists' personal involvement with their subjects. The work of the best personal journalists, for example, George Orwell and James Agee, resulted from moral concern. This tradition is furthered today in the journalism of Bill Moyers.

Zoos engage individuals with species and education opportunities that they may have never meet on their own; specifically, education regarding visitor’s sustainability habits. This thesis investigates the extent to which adult participants believe their sustainability behaviors, such as recycling and water usage habits, have been impacted by their childhood zoo visitation rates, and discusses the long-term impact zoos have on what has been termed “socially acceptable sustainability behavior.” A survey of 136 Southern Illinois University Carbondale students of various majors found that a majority individual does not remember learning sustainability behaviors while visiting zoos; however, participants believe that visiting zoos has impacted their overall level of environmental concern, primarily regarding animal welfare and species conservation. The initial analysis of the findings suggest that zoos need to develop new ways of engaging visitors regarding sustainability behavior and provide post-visit experiences that reinforce and extend sustainability messages and action. Further research and analysis are required to verify these claims.