While few would deny America is the most powerful nation on earth, there is considerable debate, and controversy, over how America uses its foreign policy power. This is even truer since the “unipolar moment,” when America gained sole superpower status with the end of the Soviet Union and the Cold War. In the Cold War Reinhold Niebuhr was the main theological voice speaking to American power. In the Unipolar world, the Religious right emerged as the main theological voice, but instead of seeking to curb American power the Religious right embraced Neoconservatism in what I will call “Totemic Conservatism” to support use of America's power in the world and to triumph Manifest destiny in American foreign policy, which is the notion that America is a chosen nation, and this legitimizes its use of power and underpins its moral claims. I critique the Niebuhrian and Religious right legacies, and offer a classical realist strategy for theology to speak to America power and foreign policy, which avoids the neoconservative and religious conservative error of totemism, while avoiding the jettisoning of Niebuhr's theology by political liberals, and, the political ghettoizing of theology by his chief critics. This strategy is based on embracing the understanding of classical realism, but not taking the next step, which both Niebuhr and neoconservativism ultimately do, of moving from a prescriptive to a predictive strategy for American foreign policy. In this thesis, I argue that in the wake of the unipolar moment the embrace of the Religious right of Neoconservatism to triumph Manifest destiny in American foreign policy is a problematic commingling of faith and politics, and what is needed instead is a strategy of speaking to power rooted in classical realism but one which refines Niebuhrian realism to avoid the risk of progressing a Constantinian theology.

Even though major advances in economic theory and modelling have in some cases furthered our understanding of how the economy works, the system as a whole has become more complex. If policymakers had perfect knowledge about the actual state of the economy, the various transmission mechanisms as well as the true underlying model, monetary intervention would be greatly simplified. In reality, however, the monetary authorities have to contend with considerable uncertainty in relation to the above-mentioned factors. This said, uncertainty has mostly been neglected in both the theoretical and empirical literature focusing on monetary policy analysis. Nonetheless, findings from a review of theoretical literature that does exist on this topic suggest that optimal central banks act more conservatively when faced with uncertainty. Similarly, empirical findings from the literature also favour conservatism. However, there is some evidence to suggest that this is not always the case. These results suggest that central banks do not always act optimally when faced with uncertainty. The limited number of industrial country cases examined prevents any generalised view from emerging. If anything, the literature findings suggest that central bank behaviour differs across countries. This thesis aims to contribute to the empirical literature by studying the effects of uncertainty on monetary policy in the developing country case of South Africa. In simplest terms, the thesis seeks to establish whether or not the South African Reserve Bank (SARB) responded optimally to uncertainty as suggested by theoretical models thereof. To this end, the thesis employs a theoretical model which resembles a structural rule-based approach. The optimal interest rate rule was derived given a set of structural equations relating to demand, the Phillips curve and the real exchange rate. To incorporate uncertainty, it is assumed that the coefficients are dependent on the variances of the exogenous variables, namely inflation, the output gap and the exchange rate. The uncertainty adjusted model allows us to investigate whether monetary policy is more aggressive or passive when uncertainty about the relevant exogenous variable increases. Inflation, output gap and exchange rate uncertainty estimates were derived through GARCH-model specifications related to the structural equations as defined in the theoretical model. The investigation considered both indirect and direct uncertainty effects with a sample period stretching from 1990 to 2011. The findings reported in this thesis provide strong evidence in support of the notion that uncertainty plays a significant role within the South African monetary policy landscape and contributes towards explaining the SARB’s actions. Furthermore, the results suggest that the SARB did in fact act optimally in responding more conservatively to target variable fluctuations on average. Also, the findings could potentially strengthen the case for inflation targeting as a monetary policy regime, as the results indicate a marked decline in the effects of uncertainty under inflation targeting than before. / Economics / D. Com. (Economics)

Försiktighetsprincipen är och har länge varit en av de viktigaste principerna inom svensk redovisning. Sedan år 2005 måste dock samtliga börsnoterade företag i Sverige upprätta sin redovisning i enlighet med det internationella regelverket International Financial Reporting Standards (IFRS). Tidigare forskning har anmärkt att IFRS ger relativt mycket utrymme för subjektiva bedömningar och har ett komplicerat förhållande till försiktighet som är ett omdebatterat ämne bland redovisare.Att upprätta redovisning är en subjektiv process där personliga egenskaper hos redovisaren och redovisarens omgivning har en inverkan på sättet den upprättas. Uppsatsens syfte är därför att förklara vilka faktorer som påverkar tillämpningen av försiktighet i redovisning i svenska börsnoterade företag. Studien fyller ett gap kring styrelsesammansättningens påverkan på mängden försiktighet i redovisning som inte är ett väl utforskat område, speciellt angåendesvenska förhållanden. Den undersöker även hur ägarstruktur och företagets storlek påverkar redovisningen i fråga om tillämpningen av försiktighet. För att genomföra studien har nödvändig data inhämtats från databaser och årsredovisningar. Market-to-Book valuehar använtssom en metod för att mäta försiktighet i redovisning. Studienhar kommit fram till några intressanta resultat som bidragit till forskningen kring försiktighetsprincipens framtid. Det har nämligen visat sig att företag med en större andel kvinnori styrelsen tenderar att vara mer försiktiga i sin redovisning. Större företag har även påvisats visa mindre tendenser till en försiktig redovisning vilket inte var förenligt med studiens ena hypotes. Försiktighet i redovisning är ett omdiskuterat ämne och det finns fortfarande mycket kvar att undersöka. Framtida forskning skulle kunna undersöka hur andra faktorer påverkar redovisningens försiktighet exempelvis redovisares personlighetsdrag. Andra metoder borde även användas för att mäta graden av tillämpning av försiktighetsprincipen.

本文從債務契約的角度，調查穩健會計對財務報表使用者的經濟效益，以及編製者提供穩健會計的經濟誘因。穩健會計的最主要受益者為債權人，選擇債務契約係基於，首先，本研究利用當期公司穩健特性預期次期該公司契約是否違約，研究結果發現穩健會計得以使債權人及時偵知債務人倒帳風險，其次，本研究調查編製者的經濟誘因，實證結果未能發現，其中經濟誘因的變數包括銀行貸款利率、異常應計與盈餘反應係數，本文建議未來研究可繼續探求財報提供者報導穩健之誘因，並進行跨國分析比較。 / Perceived from the perspective of debt contract, this paper investigates the benefit of accounting conservatism for users of financial statements and the motivation of financial preparers to provide conservative reporting. I choose this topic because main beneficiaries of accounting conservatism are the lenders. First, I use the measure of conservatism in current period to predict the default risk of borrowers in next period. The evidences show that conservatism benefits lenders through the timely signaling of default risk. Second, I try to discover the motivation of borrowers to provide conservatism accounting through the proxies of cost of capital, abnormal accruals and earning response coefficient but fail. One potential avenue for future research is to find the economic motivation of financial reporting preparers to report conservative accountings and do the cross-country comparisons.

Nous chercherons à nous enquérir du statut de la relation à la fois délicate et complexe du conservateur avec la connaissance politique rendue possible par l’entremise de sa raison, théorique et pratique. Nous travaillerons d’abord à faire ressortir les dispositions épistémologiques du conservateur qui débouchent typiquement sur l’antirationalisme et le scepticisme. Nous procèderons ensuite à l’examen des conséquences, sur le plan de l’action politique, de la conception conservatrice de la connaissance, conséquences qui amènent souvent ses partisans à adopter une posture politique distinctement pessimiste. Nous parcourrons finalement la lecture conservatrice de l’histoire politique canadienne dans l’objectif d’éclairer notre étude subséquente d’un certain nombre d’attitudes épistémologiques et politiques conservatrices particulières, dont ont tour à tour fait preuve diverses figures de proue de la tradition conservatrice canadienne. Au terme de notre enquête, nous espérons proposer un nouvel angle d’étude du conservatisme, celui de l’épistémologie, capable d’améliorer notre compréhension, et notre évaluation, des entreprises politiques et morales du mouvement conservateur canadien. / By way of an analysis of sections of its oral and written discourse, this thesis aims at investigating Canadian and Western conservatism in order to shed light on the definition, role and limits that conservatives attach to political knowledge, political reason and thus, to the faculty of judgment in politics. We shall first inquire into the conservative universe to underline the epistemological dispositions its adherents distinctively exhibit and which, more often than not, determine their non-rationalism and epistemological agnosticism. We shall consequently explore the political consequences of the conservative conception of political knowledge, which often command their political pessimism. After we briefly explore the conservative reading of Canadian political history, we proceed to the illustration of conservative epistemology and politics in showing how certain Canadian conservatives have exemplified some of the principles we highlighted in previous sections of the study. As we shall show, this particular scholarly exercise is a key to a better understanding and evaluation of Canadian conservatism, as well as its political and moral enterprises.

The purpose of this study was to conduct a survey to identify the beliefs and practices of conservative Protestant parents, which assisted in clarifying the assertions in the current literature regarding conservative Protestant parenting. Additionally, this researcher sought to determine the applicability of child parent relationship therapy (CPRT), a filial therapy model based upon the principles of child centered play therapy, for conservative Protestant parents by ascertaining the need for cultural modifications. Beliefs and practices of conservative Protestants were measured using the Protestant Parenting Inventory (PPI), an original instrument developed through a series of focus groups and pilot testings. The population comprised 148 mothers and fathers from 4 Southern Baptist churches in and around the Dallas/Fort Worth metroplex. Exploratory factor analysis was applied to the data in order to increase internal consistency estimates and percent of explained variance. Criterion coding of demographic data allowed a multiple regression analysis to determine which demographic variables were significant predictors of participant responses on the PPI. Descriptive statistics allowed the researcher to investigate the compatibility of conservative Protestants and CPRT. Results of this study both confirm and refute past findings regarding conservative Protestants. Results also revealed the need for some cultural modifications to CPRT in order to make it an acceptable parenting resource for conservative Protestant parents.

The central aim of the thesis is to investigate the myriad ideological 'thought-practices' of Cameronism by placing the composition and content of Cameronism in the context of the problem of Thatcherism's legacy. This problem is namely a problem of the gap between intentions and outcomes. The thesis identifies three discreet, but also overlapping, ideological developments that take root in the late 1980s/early 1990s: (1) the steadfast commitment to reducing the size and scope of the central state; (2) the recognition that neo-liberal economics is a necessary but insufficient precondition for the delivery of wider Conservative outcomes; and (3) the rediscovery and commitment to the renewal of civil society as an alternative to state intervention in response to the perceived failures of neo-liberalism. The thesis examines the application of these ideological developments in Cameronism, both in theory and practice. Furthermore, it examines the political-thought practices of Cameronism in the context of the Coalition Government. Finally, the thesis analyses a serious Conservative ideological threat to Cameronite Conservatism, concluding that Cameronism is a distinct, decodable and distinctive Conservatism, which has been quickly eclipsed by other Conservatisms, namely the Conservatism of the New New Right, which is much closer to the Thatcherism that Cameronism was resolutely trying to adjust. British Conservatism has thus come full circle: the market society vision of Thatcherism, which Cameronism was trying to ideologically supplement, has been restored as the best and surest way to achieve the Conservative aim of a limited conception of politics.

La politique extérieure canadienne en regard de la Guerre civile espagnole fut adoptée en juillet 1937. Le gouvernement canadien adopta une politique de neutralité analogue à celle pilotée par la Grande-Bretagne à travers le Comité de non-intevention. Il promulgua un embargo sur l’exportation d’armes de toutes sortes sur le territoire espagnol, et ce, aux deux belligérants. De plus, avec la Loi sur l’enrôlement à l’étranger, Ottawa criminalisa l’engagement volontaire sur toutes ses formes, plus particulièrement le Bataillon Mackenzie – Papineau, ramification canadienne des Brigades Internationales. Au Québec, cette guerre fut fortement ressentie. Les élites traditionnelles et le clergé catholique anathématisent le Front Populaire espagnol en l’assimilant au communisme soviétique, et se solidarisent avec leurs coreligionnaires espagnols. Selon Ernest Lapointe, bras droit de Mackenzie King au Québec, Ottawa doit tenir compte du courant conservateur chez les Québécois francophones afin de prévenir une crise domestique pouvant avoir des conséquences sur l’unité nationale. Mais la politique étrangère du Canada à l’égard du gouvernement républicain espagnol n’a que partiellement été influencée par la réaction clérico-nationaliste au Québec. Elle est bien davantage le résultat de l’alignement du Canada sur la politique étrangère britannique. / The Canadian foreign policy in view of the Spanish Civil War was adopted on July 31th. The shilly-shallying of Ottawa related to his politic is questionable in regard of the motivations that guided the federal gouvernement. The Canada adopted a neutrality position, similar to the one of Great Britain, decided by the Non-intervention Committee. Like London, Ottawa voted a weapons embargo on both sides of the belligerants. Also, with the Foreign Enlistement Act, it was criminally forbidden to go to fight in Spain. The law applied on both sides, but was aimed especially to prevent the making of the Mackenzie-Papineau Batallion, the Canadian branch of the International Brigades. These acts dedicated the neutrality of Canada. In Quebec, this war was deeply felt. The traditional elites and the catholic clergy assimilated the Spanish governement to Soviet communism and showed solidarity with the Spanish Catholic Church. According to Ernest Lapointe, the main minister in Quebec, Ottawa should deeply take into account the conservative movement in Quebec to prevent a domestic crisis that could endanger the national unity. But the foreign policy of Canada was only partially influenced by the clerico-nationalist reaction in Quebec; it was much more dictated by the following of the British foreign policy.

Syfte: Större revisionsbolag har länge inom redovisningslitteraturen associerats med bättre revisionskvalitet jämfört med mindre revisionsbolag. På senare tid har frågan lyfts om större revisionsbolags höga revisionsarvoden beror på högre revisionskvalitet eller marknadsmakt. Denna studie bidrar med nya empiriska underlag inom jämförelsestudier mellan större och mindre revisionsbolag, där revisionsarvodet används som proxy för revisionskvalitet. Vidare tar denna studie, till skillnad från tidigare studier, även hänsyn till revisionskvalitet inom olika riskmiljöer.   Metod: Studien har använt sig av en kvantitativ metod med ett positivistiskt förhållningssätt genom arbetet. En deduktiv forskningsansats har tillämpats där tidigare forskning har legat som grund till studiens framförda hypoteser. Insamling av finansiella sekundärdata för totalt 2518 företag har utförts via databasen Thomson Reuters Datastream.   Resultat & slutsats: Studiens resultat påvisar signifikanta skillnader i revisionskvalitet mellan större och mindre revisionsbolag i studiens olika riskmiljöer. För studiens europeiska länder är förhållandet mellan större och mindre revisionsbolag likvärdiga medan de amerikanska revisionsbolagen skiljer sig signifikant revisionskvalitetsmässigt.   Förslag till fortsatt forskning: Studien har genomförts utan hänsyn tagen till kvalitativa faktorer som kan komma att påverka revisionskvalitet, vilket öppnar ett utrymme för komparativa studier med en kvalitativ inriktning. Det finns även möjlighet att utöka antalet börsmarknader för respektive land eller utvidga antalet länder i olika riskmiljöer.   Uppsatsens bidrag: Studien lämnar två bidrag till redovisningslitteraturen i form av nya empiriska bevis inom revisionskvalitet mellan större och mindre revisionsbolag samt unik forskning kring revisionskvalitetsstudier mellan riskmiljöer. Vidare lämnar studiens resultat incitament åt praktiker att granska revisionsmarknaden för eget vinstintresse samt svarar på normgivares funderingar kring marknadsbalansen mellan större och mindre revisionsbolag. / Aim: Big audit firms have long been associated with higher audit quality, compared to smaller audit firms. Recent studies suggest that the higher audit fees from bigger audit firm is affected by market misuse rather than better audit quality. This study provides new empirical evidence between the comparison of big vs small audit firm, where audit fees are used as proxy for audit quality. Furthermore, this study investigates different litigation environment that could affect audit quality.   Method: This study uses an quantitative based method with an positivist, deductive approach, were earlier studies have had an impact on our hypotheses. Financial information from 2518 companies has been collected from Thomson Reuters Datastream.   Result & Conclusions: This study's result provides significant differences of audit quality between big and small audit firms in different risk environments. For this study, the audit quality relationship between big and small audit firms are equivalent for the European countries while audit quality between big and small audit firms in the US differ significantly.   Contribution of the thesis: This study leaves two contributions to the extent audit literature, in terms of empirical evidence of audit quality between big and small audit firms and unique research results of audit quality in different litigation environments. Furthermore, the results of this study creates incentives for practitioners to review the audit market for self interests and answer legal setters concerns about unbalanced audit markets.   Suggestions for future research: The study has been carried out without consideration of qualitative factors that may affect audit quality. It’s opening a space for comparative studies with an qualitative approach. It is also possible to expand the number of stock exchanges for a country or expand the number of countries in different risk environments.

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