Diss.--Philosophische Fakultät--Bonn--Rheinische Friedrich-Wilhelms-Universität, 2000. / Bibliogr. p. 316-329. Index.

Project Thesis (D. Min.)--Denver Conservative Baptist Seminary, 1989. / Includes bibliographical references (leaves 97-105).

In this study, I examine the effects of audit guidance and estimation uncertainty on auditors’ confirmation bias and professional skepticism when evaluating fair value estimates. Fair value estimation is becoming more prevalent in financial reporting frameworks, and regulators warn that fair value estimation presents higher risk of material misstatement when greater judgment in estimation is involved. In addition recent evidence from the Public Company Accounting Oversight Board (PCAOB) indicates that some auditors may not be exercising sufficient professional skepticism when performing audit procedures in higher risk areas of the audit. Martin et al. (2006) suggest that it may be the audit standards themselves that orient auditors toward biased evaluation of management’s estimates, suggesting that such directional audit guidance leads to confirmation bias. Further, it is possible that because of auditors’ intolerance for ambiguity, that a greater degree of estimation uncertainty exacerbates the bias. Thus, I examine whether directional audit guidance (e.g., support management’s estimate, and oppose management’s estimate) versus non-directional audit guidance (e.g., develop own estimate) affects auditors’ confirmation bias differentially under varying degrees of uncertainty (e.g., low vs. high), and the extent to which this bias increases or decreases professional skepticism. The results show that auditors exhibit the greatest confirmation bias when they are directed to oppose versus support management’s estimate or generate their own estimate, and that this bias increases the degree of professional skepticism exercised by auditors. Further, the greatest extent of confirmation bias resulted when auditors were directed to oppose management’s estimate and estimation uncertainty was high. This study sheds light on the effects of directional versus non-directional audit guidance in the presence of uncertainty and should be informative to standard setters and practitioners as they press forward in issuing new audit guidance related to the evaluation of fair value estimates.

Criticism surrounding the children of the Gladney family in Don DeLillo’s novel White Noise remains a contested issue. I argue the children and their social environment reflect Lee Edelman’s analysis of the Child figure and its bolstering of reproductive futurism. The Child figure upholds a heteronormative social order that precludes equal rights and social viability for non-normative family structures and those opposed to an inherently conservative ideology. I find the continually evolving family structure elicits new dynamics among its members, offering greater social independence for all, which institutes a stronger familial bond and ensures a greater chance for its vitality. The Gladney family share such a dynamic; this is observed through the specific roles its members perform and the relations among them. Furthermore, I contend the Gladney family represent a model for maintaining group vitality, which is first required for organized political action against our inequitable social order.

Background: Neck pain is a major public health with great effects on both the individual and society. Cervical radiculopathy is a relatively common form of neck pain with neurological symptoms. Physical therapy is often the first treatment but there is paucity in literature reviews investigating the effects of physical therapy. Objective: To assess the effects of physical therapy for cervical radiculopathy. Methods: A literature search was conducted in PubMed, CINAHL, PEDro and Web of Science. A total of 12 RCT articles were included in the study. The articles were reviewed based on the aims of the study and the PEDro scale. Results: Eight studies of moderate quality and four high quality. Most studies used the same outcome measures. Most common interventions were traction and manual therapy. Outcomes were varied with some reporting positive effects and others no change. Treatment periods, number of sessions and follow-up varied. In most cases, the positive results wore off at follow-up and differences between groups less pronounced. Conclusions: The quality of RCTs investigating cervical radiculopathy is variable. There is limited evidence suggesting that physical therapy treatment can have a measurable and significant long-term effect on cervical radiculopathy. / Bakgrund: Nacksmärta är ett allvarligt folkhälsoproblem med stor effekt på både den enskilde och samhället. Cervikal radikulopati är en relativt vanlig form av nacksmärta med neurologiska symtom. Fysioterapi är ofta den första behandlingen för detta tillstånd men det är brist på litteraturstudier som undersöker fysioterapins effekter. Syfte: Att undersöka effekterna av fysioterapi för cervikal radikulopati. Metod: Litteratursökningar gjordes i PubMed, CINAHL, PEDro och Web of Science. Totalt inkluderades 12 RCT artiklar i studien. Artiklarna granskades utifrån studiens frågeställningar samt PEDro kvalitetsgranskningsmall. Resultat: Åtta studier var av måttlig kvalitet och fyra hög kvalitet. De flesta studier använde samma utfallsmått och alla uppmätte smärta, funktionshinder och funktion. De två vanligaste behandlingarna var traktion och manuell terapi. Resultaten av insatserna varierade då vissa rapporterade positiva effekter och andra ingen förändring. Behandlingsperioder, antal sessioner samt uppföljning varierade. I de flesta fall, så avtog de positiva resultaten vid uppföljning och skillnaden mellan grupperna blev mindre uppenbara. Konklusion: Denna litteraturöversikt påvisade att kvaliteten på de RCT studier som undersöker cervikal radikulopati varierar. Resultaten visar att det finns begränsad evidens som tyder på att fysioterapi kan ha en mätbar och betydande inverkan på cervikal radikulopati i längden.

The 2010 freshman class bears an uncanny resemble to their idealistic counterparts from 1994. Their campaign rhetoric, motivations and beliefs are almost interchangeable. The triumphs and especially frustrations and failures of their first terms also bear stark similarities. Most critically, the freshmen's conservative agenda suffered a disappointing electoral rebuke in their first elections as incumbents. Both the 1996 and 2012 presidential year congressional elections halted the respective momentum of the Republican Revolution and the Tea Party. The lessons of the 104th Congress offer many lessons to the freshmen of the 112th, namely that ideological "revolutions" in America (in this case, those of a conservative nature) struggle to deal with the challenges of governing. This thesis will examine and compare the rhetoric and motivations of the freshmen during their initial campaigns, and the triumphs and tribulations of their first terms in a city that is resistant to sudden and sweeping changes. The title of this work, "Taking Back America," reflects the sense of urgency and gravitas that spiritually united both classes of freshmen. The personal observations recorded in Linda Killian‘s The Freshman (1998) and Robert Draper‘s When the Tea Party Came to Town (2012) form the foundation of this examination, which focuses entirely on the U.S. House of Representatives.

In Sweden there is scepticism if there really is a difference between the two biggest political parties, the Moderate/Conservative party and the Swedish Social Democrats. The voters feels that the arguments used by both parties are more or less the same and that it does not matter on whom you vote. Hence I am going to compare the parties’ policy programs, developed by the members in each party, by an analysis of ideas to see if the two parties are so similar that they hardly are two different options, or if there is a divergence between the two.   My choosing of the parties’ policy programs comes from a decision to look at the members’ party, they are the authors of the programs, the core. I have to admit I am not unbiased in this work. Since December 2005 I have been active in the Swedish Social Democratic Youth, and later on the Swedish Social Democrats where I had a seat in the municipal council in Kalmar between 2010 and 2014. In February this year I changed party to the Left Party, and now am solely a member. This may affect my presentation of the parties, so read critically, but since my work is not about interpretation but presentation, my political background should have minimal effect on this work.   For over 100 years the Social Democrats more or less had power in Sweden, and the Moderate/Conservative party were in opposition. This changed in 2006, and the bourgeois government got a new mandate to govern in the general election 2010.  Looking at the political subjects of work, economy, welfare, education, the EU, immigration and environment; I found out that the parties often share the same goals, but differ in how to get there. Some core differences could be found, the moderate/conservative party both has lowered taxes as a goal as well as a meaning to get to the goal, and they argue warm heartily about more private corporations in the welfare sector.  The Social Democrats on the other hand argues for investments in the welfare sector (and hence higher taxation) and the rights of the labourers.   This results in a conclusion that when the parties are discussing goals, they are fairly similar. But if you look at the means to reach the goals, they do have their differences and it does matter on which party you vote.

No description available.

This thesis aims to clarify the nature of the relationship between moral reasoning, as per the neo-Kohlbergian DIT approach of Rest and his colleagues, and liberalism-conservatism. Moral reasoning and liberalism-conservatism are consistently found to be related but the resultant interpretation that liberals are more moral-cognitively advanced than conservatives has been challenged by Emler and his colleagues who argue that the DIT is liberally biased. Subsequent research on this issue has produced a methodological quagmire that this thesis aims to proceed beyond. The specific aim of this thesis is to test several different (or competing) hypotheses purporting to explain the relationship between Kohlbergian moral reasoning and liberalism-conservatism. These are (1) that liberals are more morally advanced than conservatives; (2) that "advanced moral reasoning" is merely social presentation; (3) that moral reasoning is separately constrained by moral development and conservatism; (4) that moral development and liberalism represent distinct paths to postconventional reasoning preference; (5) that moral reasoning differences between liberals and conservatives are broader than usually thought; (6) that the political content of moral issues affects moral reasoning differences between liberals and conservatives; and (7) that moral reasoning instruments have exaggerated moral reasoning differences between liberals and conservatives. Study 1 found that a non-ipsative, indirect moral reasoning measure was correlated with liberalism-conservatism thus disconfirming hypotheses 2 and 7. Additionally, hypothesis 5 was not supported by several DIT findings. Opposing hypotheses 2 and 6, Study 2 found that a conservative version of the DIT was correlated with liberalism-conservatism although a potential methodological issue arose. Study 3 developed an objective measure of moral comprehension, broader in scope than previous moral comprehension measures, which demonstrated acceptable reliability and validity. Employing this measure, Study 4 found that moral comprehension and liberalism were weakly correlated and that they independently predicted moral reasoning, although their interaction did not. Together, these findings provide some support to hypotheses 1 and 4 but not hypotheses 3 and 6. Overall these findings reveal that liberals appear more moral-cognitively advanced than conservatives but, compared to conservatives, liberals appear to indicate preference for advanced moral reasoning earlier in their moral-cognitive development. This latter mechanism appears stronger and suggests that, although DIT scores are still somewhat reflective of moral-cognitive development, the DIT�s estimate of liberals� moral-cognitive development is elevated. Future research can continue to explore these hypotheses (e.g., via longitudinal and/or "faking" studies) and, in so doing, further clarify the relationship between Kohlbergian moral reasoning and liberalism-conservatism.

Thesis (D.Min.) -- Gordon-Conwell Theological Seminary, 2006. / Includes bibliographical references.