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Family violence as a public health concern.Williams, Stacey L., Frieze, I. H., Schumm, J. S. 01 January 2007 (has links)
No description available.
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Stages of Concern of Teachers in North Carolina 4/4 Block Scheduled Public SchoolsWilliams, Scott Allyn 07 December 2001 (has links)
As 4/4 block scheduling was implemented in North Carolina, many public schools offered staff development to help teachers make the transition from a six- or seven- period school schedule, but little is known about the staff development provided. The purposes of this study were to determine the Stages of Concern of North Carolina public school teachers related to 4/4 block scheduling, their perceived professional development needs, and the relationships among their Stages of Concern, professional development needs, and selected characteristics. By calling each school district's central office, the researcher determined that 248 North Carolina high schools had implemented 4/4 block scheduling as of fall 1998. A list was developed of 73 schools that implemented block scheduling in the fall of 1996, 1997, and 1998. From this list, five schools were randomly selected for each of the three years, resulting in a sample of 15 schools. At each school, five teachers were selected from each of three teaching areas: academic, workforce development, and special subjects. Thus, of the1086 teachers employed at the 15 participating schools, 225 teachers were included in the sample. The questionnaire for this study contained three parts: (a) the Hall and Loucks (1979) Stages of Concern questionnaire, (b) a professional development needs section, and (c) a teacher characteristics section. Results of the study indicated that the teachers were concerned about the success of students in the classroom and the impact of 4/4 block scheduling on their students. Consequence was the peak Stage of Concern for the largest percentage of responders, and collaboration was the peak for the second-largest percentage. Teachers with less experience had higher informational concerns than their peers with more teaching experience. On four of the nine professional development needs, more recent adopters of 4/4 block scheduling indicated significantly less need for professional development than those whose schools adopted this schedule in previous years. Thus, as teachers became more experienced with 4/4 block scheduling, they may have had problems that were unforeseen when this schedule was initially adopted. Implications for practice and further research based on the results of the study were suggested. / Ph. D.
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Stages of concern of managers about the adoption of satellite systems for training the Defense Finance and Accounting ServiceMerz, Jacqueline Ann Kern 06 June 2008 (has links)
The Defense Finance and Accounting Service (DFAS) is changing from traditional training methods to satellite delivery systems. According to the Stages of Concern about the Innovation (SoC), one dimension of the Concerns-Based Adoption Model (CBAM), individuals experience concerns during the process of adopting an innovation. Research supports that identification of concerns and appropriate interventions facilitate innovation adoption. However, little research has been published with respect to use of SoC other than in education since the conceptualization of CBAM in 1973.
The purposes of this study were : 1) identify the Stages of Concern of the civilian managers employed in the five DFAS Centers toward satellite education and training with the use of the SoC Questionnaire (SoCQ) and the Open-Ended Statement of Concern About an Innovation; 2) explore the utility of the SoC to this population; and 3) draw implications from the expressed concerns of the managers to determine appropriate interventions to assist the managers through the change process. The purposes were accomplished through a census survey with a response rate of 55% (N=370). A modified version of the original SoCQ and the Stages of Concern about the Innovation Open-Ended Statement identified both the managers' SoC and specific concerns.
Eighty-four percent (84%) of the respondents reported no experience with satellite education. SoC profiles typified a positive "nonuser" with highest Stages in 0 (Awareness), 1 (Informational), and 2 (Personal). A peaked Stage 5 in each SoC profile suggested "Collaboration" concerns, as would be anticipated from a population of managers. Chi-square showed no association between highest SoC and Center. Pearson r correlations showed no relationship between highest SoC and years of employment in the federal government, the financial management career field, or the number of employees within the managers' scope of responsibilities. Correlational analysis showed a weak relationship, r = .24, between highest SoC and number of courses completed by satellite. SoC group profiles by number of courses completed showed similar "nonuser" patterns. Written comments identified competing concerns between training programs and satellite medium. SoC constructs appeared to be operating throughout the findings which supported previous SoC research. / Ph. D.
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Auditor's Reporting Practices for an Entity's Ability to Continue as a Going Concern: The Impact of SAS no. 59Vermeer, Thomas E. (Thomas Edward) 08 1900 (has links)
This study examines whether the probability of a firm receiving a going concern modified report or a standard audit report with note disclosure of a going concern uncertainty has increased after the issuance of SAS No. 59. This study also examines whether the probability of a firm having no reference to a going concern uncertainty in its audit report or the financial statement notes has decreased after the issuance of SAS No. 59. The findings provide support for the hypotheses that a firm has a higher probability of receiving a standard audit report with note disclosure of a going concern ('J uncertainty and a lower probability of receiving no reference to a going concern uncertainty in the audit report or the financial statement notes after the issuance of SAS No. 59. However, this study finds no support for the hypothesis that a firm has a higher probability of receiving a going concern modified report after the issuance of SAS No. 59. The findings of this study suggest that the Auditing Standards Board, the government, and the accounting profession should consider the impact of SAS No. 59 on the presence of note disclosure when assessing the success or failure of SAS No. 59 in decreasing the so-called audit expectation gap.
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Key transfer pricing issues arising from the transfer of an ongoing concern : A comparison between the OECD TP Guidelines and the German and the U.S. legislationsSjöberg, Daniel January 2013 (has links)
The purpose of this thesis is to analyse and compare the transfer pricing approaches held by the OECD, Germany and the United States when transferring an ongoing concern. The term “ongoing concern” in the OECD Transfer Pricing Guidelines is to be interpreted as very wide and to cover every case where a function is bundled with assets and risks. Even though there is no legal definition of the term , the definition of the OECD can still be said to represent the common definition of the term. When transferring an ongoing concern or a function the three approaches are all that it should be given a value that independent enterprises under similar circumstances would agree upon. Besides some particular cases, the OECD and German approach is that the function, assets and risks should be aggregated when determining the arm’s length price. The approach of United States is somewhat different, where an aggregation of the transactions is not always the case and goodwill and going concern value are not subject to the transfer pricing legislation. The comparability approaches and the transfer pricing methodologies of the three are is very similar, where some factors should be taken into account when determinign the comparability between two transactions and with the selection of the most appropriate transfer pricing method applied to the transaction. The comparable uncontrolled price method should be seen as a primary transfer pricing method, and if it is not possible to find comparable transactions or to make reasonable accurate adjustments the profit split method should be applied. The hypothetical arm´s length test is the method that would be applied in such case according to the German legislation. The selection of which valuation method to apply to the transfer depends on the facts and circumstances of the transfer.
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Vad förklarar revisionskvalitet? : En studie om revisorns benägenhet att ge en going concern-varning.Håkansson, Robert, Pettersson, Josefin January 2012 (has links)
Examensarbete - Civilekonomprogrammet. Ekonomihögskolan vid Linnéuniversitetet. Författare: Josefin Pettersson & Robert Håkansson Handledare: Professor Sven-Olof Yrjö Collin Examinator: Christopher von Koch Titel: Vad förklarar revisionskvalitet? – En studie om revisorns benägenhet att ge en going concern-varning. Bakgrund och problemdiskussion: Revisionskvalitet har under senare år fått ökat fokus till följd av revisorsskandaler. Kvalitén kan betraktas som låg då ett bolag som gått i konkurs inte fått en varning om fortsatt drift i föregående revisionsberättelse. Det leder till att intressenter kan lida skada till följd av att revisorn medvetet eller på grund av osäkerhet eller svårigheter inte uttryckt en varning. Revisionskvalitén kan påverkas av olika dimensioner när en bedömning av ett företags fortsatta drift ska göras. Dessa har en koppling mot klienten, revisionsbyrån, revisorn, intressenter, relationer och det geografiska läget. Syfte: Uppsatsens syfte är att förklara vad som påverkar revisionskvalitén genom att undersöka revisorernas benägenhet att avge en going concern-varning. Metod: Studien har utgått från tidigare forskning och därmed tillämpat en deduktiv ansats där hypoteser empiriskt har undersökts. Intervjuer har genomförts med fyra revisorer vilka bidrog till en praktisk förståelse för problemområdet. Vidare har en kvantitativ metod använts för att samla in data från svenska konkursbolags årsredovisningar. Data har sedan analyserats med hjälp av statistiska verktyg. Resultat och slutsatser: Revisionskvalitén kan betraktas som låg i Sverige jämfört med andra länder. Vi har funnit att revisorerna i endast 18,9 procent av fallen signalerar en going concern-varning till ett konkursdrabbat företag. Vi fann att revisionskvalitet föreligger när revisionsarvodet och andelen leverantörsskulder är höga då de visar positiva samband gentemot going concern-varningar. Revisionskvalitet föreligger också om klienten är verksam inom informations- och kommunikationsbranschen samt handels- och försäljningsbranschen. Studien tyder på att det finns ett negativt samband mellan styrelsens storlek och going concern-varningar.
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Sambandet mellan revisionskvalitet och längden på revisionsuppdraget : empirisk undersökning av Going Concern varningPalmquist, Sara, Adler, Susanne, Brogren, Mirelle January 2012 (has links)
That an auditor brings good quality to the work he is performing is of great importance, not only for the company in question but also for its stakeholders. The information that the company disclose gets more credibility because of the auditor quality assurance. That the auditor tenure would affect the quality has been researched with different results, dependent on the legislation in the current country or region. In this paper we study how audit quality is affected of the audit tenure in Sweden. Based on research made in Belgium we have formulated hypothesis with factors that can affect the audit quality. Variables have been developed to measure the factor audit quality using GCW (going concern warning), audit fees, Big 4, the sale in the company and audit tenure. The focus in our paper is, weather the company has gotten a GCW or not, to see the relationship between audit tenure and auditor quality. We have investigated this by studying 19 506 bankrupted companies and 1 117 financially distressed companies. Our study has only been provided by primary data. Through analyses a relationship has been no defined between the tenure and the quality, with a number of explanatory variables. Our study explains that the auditor tenure in bankrupt companies, which tells us that there is no correlation between auditor tenure and audit quality. For the financially distressed companies there is no support for a result. / Att en revisor bringar god kvalitet till arbetet denne utför har en stor betydelse, inte bara för företaget i fråga utan även för dess intressenter. Informationen som företaget lämnar ut får på så vis större trovärdighet tack vare revisorns kvalitetssäkring. Att längden på revisionsuppdraget skulle påverka kvaliteten har det forskats om med olika resultat, utifrån vilket land den utförts i och vilken lagstadgande som råder i respektive land eller region. Vi har i uppsatsen valt att studera hur revisionskvaliteten påverkas av längden på revisonsuppdraget i Sverige. Utifrån forskning som utförts i Belgien har hypoteser utformats med faktorer som kan påverka revisonskvaliteten. Variabler har sedan tagits fram för att mäta faktorn kvaliteten på revisionen med hjälp av GCV, arvode, Big 4, omsättningen i företaget, antal anställda samt revisionsuppdragets längd. Vårt fokus i arbetet är att, utifrån om företagen fått en GCV eller inte, se sambandet mellan revisionskvaliteten och längden på revisionsuppdraget. Detta har vi undersökt genom att studera 19 506 konkursdrabbade företag och 1 117 finansiellt nödställda företag. Undersökningen har endast bestått av insamling av primärdata. Genom analysering har inget samband kunnat fastställas mellan längden på revisonsuppdraget och revisionskvaliteten med ett antal förklarande variabler. Undersökningen visar att längden på revisionsuppdraget i konkursdrabbade bolag inte har något samband med revisionskvaliteten. För de finansiellt nödställda företagen saknas stöd för resultatet.
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Differentierad effekt av en Going Concern-varning - Låg revisionskvalitet eller hög företagskvalitet?Karlsson, Malin, Persson, Emma January 2014 (has links)
Aktiebolag ska enligt lag upprätta finansiella rapporter enligt rådande redovisningsstandards, vilka sedan ska granskas av en revisor. Revisorn avger sedan ett yttrande om företagets finansiella ställning, där ett företags förmåga att fortleva som en going concern, med normalt en tidshorisont på tolv månader framåt i tiden, ska tas i beaktande. Om revisorn bedömer ett företags förmåga att fortleva som en going concern som osäker, ska det återges i revisionsberättelsen. Tidigare studier har påvisat att en majoritet av de företag som tilldelas en Going Concern-varning, tenderar att avvika från att upphöra sin existens och således, fortleva. Anledningen till att företag som tilldelas en GC-varning inte upphör sin existens, har vidare förklarats av att det föreligger låg kvalitet i revisorernas granskningar. Aktuell studie tar en annan utgångspunkt och fokuserar på företagen i fråga och inkluderar ett företags kapacitet som en förklaring till att en GC-varning utfaller differentierat. Studien omfattar ett urval av 149 stycken företag som år 2008 har tilldelats en GC-varning. Aktuell studie har kunnat påvisa att det finns indikationer för att en förklaring till att en GC-varning utfaller differentierat är på grund av att revisorer inte tar hänsyn till subjektiva aspekter, det vill säga ett företags kapacitet, utan utgår från objektivt synbara företeelser i företagens finansiella ställning. Kapacitet har i aktuell studie visat sig bidra med en bra förklaring till varför vissa företag tenderar att fortleva, medan andra upphör att existera. Det går med hänsyn till det att diskutera tidigare forskning som talar i termer av revisionskvalitet och snarare förklara differentierade utfall av en GC-varning med att företag har varierad företagskvalitet.
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Ocenění společnosti INTERSNACK a.s. / Evaluation of company Intersnack a.s.Palečko, Michal January 2014 (has links)
The aim of this master's thesis named Evaluation of company Intersnack a.s. is to estimate market value of the firm as of 31. 12. 2013 for the management needs based on public available data. The thesis written as expert report is divided into several chapters. In the first part are elaborated strategic and financial analyzes. On the results from these two analyzes author should state that company fulfills going-concern principle. Next were prepared value drivers on which base was created financial plan for years 2014 - 2018. For the final evaluation were used yield methods, specifically discounted cash-flow to the firm and economic value added. The result of this master's thesis is estimation of market value of the company in the amount of 3,7 billion CZK.
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Instructional Coaching and its Impact on Teachers’ Stage of Concern about a Curricular InitiativeMichael, Kristine Treece 10 July 2020 (has links)
No description available.
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