This study examined commitment levels of two groups of employees: core government employees and contract employees who directly supported the Federal Government. The sample included 85 government employees and 131 contract employees. The research identified each group's level of commitment to various work entities. These included: immediate government office, government organization, employer, and occupation. The focus was on affective commitment, i.e., an employee's emotional attachment to, and desire to maintain membership with, a work entity. A measure was also taken for socialization-related learning. The purpose was to determine if there were: (1) differing levels of affective commitment among the immediate government office, government organization, the employer, and the occupation within each group, (2) differences in work entity affective commitment levels between the two groups, (3) differences in levels of socialization-related learning between the two groups (4) relationships between socialization-related learning levels and work entity affective commitment levels for each group, (5) differences in work entity affective commitment levels in relation to certain demographic variables, and (6) relationships between certain demographic variables and work entity affective commitment levels for each group. Findings indicated that both groups of employees did vary in commitment levels to various work entities. Government employees displayed the most commitment to the occupation and least to the immediate office. Contract employees also displayed the most commitment to the occupation but the least to the government organization. Between the two groups, commitment level to the employer differed significantly with contractors displaying a higher level to the employing firm than government employees recorded to the Federal Service. Work entity had a significant effect and a significant employee group-by-work entity interaction was found. Differences in socialization-related learning levels and a relationship between socialization-related learning and work entity affective commitment levels were found for both groups. Several relationships between demographic variables and work entity affective commitment levels were also found for both groups. Formal and informal interventions and work delegation strategies are recommended for organizations involved in employment relationships involving core and contract employees. Areas for future research are also presented. / Ph. D.

Yes / Purpose: To demonstrate methods that enable visual field sensitivities to be compared with normative data without restriction to a fixed test pattern. Methods: Healthy participants (n = 60, age 19–50) undertook microperimetry (MAIA-2) using 237 spatially dense locations up to 13° eccentricity. Surfaces were fit to the mean, variance, and 5th percentile sensitivities. Goodness-of-fit was assessed by refitting the surfaces 1000 times to the dataset and comparing estimated and measured sensitivities at 50 randomly excluded locations. A leave-one-out method was used to compare individual data with the 5th percentile surface. We also considered cases with unknown fovea location by adding error sampled from the distribution of relative fovea–optic disc positions to the test locations and comparing shifted data to the fixed surface. Results: Root mean square (RMS) difference between estimated and measured sensitivities were less than 0.5 dB and less than 1.0 dB for the mean and 5th percentile surfaces, respectively. Root mean square differences were greater for the variance surface, median 1.4 dB, range 0.8 to 2.7 dB. Across all participants 3.9% (interquartile range, 1.8–8.9%) of sensitivities fell beneath the 5th percentile surface, close to the expected 5%. Positional error added to the test grid altered the number of locations falling beneath the 5th percentile surface by less than 1.3% in 95% of participants. Conclusions: Spatial interpolation of normative data enables comparison of sensitivity measurements from varied visual field locations. Conventional indices and probability maps familiar from standard automated perimetry can be produced. These methods may enhance the clinical use of microperimetry, especially in cases of nonfoveal fixation.

The rapid increase in the number of non-tenure-track faculty members (Curtis, 2014), has prompted research about this group (Allison, Lynn, and Hovermann, 2014; Coalition on the Academic Workforce, 2012; Eagan and Jaeger, 2009; Umbach, 2007). There is also a large body of literature that explores the experiences of faculty members of color (Joseph and Hirshfield, 2011; Stanley, 2006a; Turner, González, and Wood, 2008). However, there is very little research about the experiences of non-tenure-track faculty members of color (NTFOCs). This study centered the experiences of NTFOCs to understand how this group experiences racism and other forms of systematic oppression in their work environments. The theoretical frameworks for this study were critical race theory (CRT) (Bell, 1980; Delgado and Stefancic, 2012; Ladson-Billings and Tate, 1995) and critical race feminism (CRF) (Wing, 1997). Critical race methodology was integrated throughout the research process (Solórzano and Yosso, 2001; Solórzano and Yosso, 2002). The sample consisted of 24 NTFOCs who worked at four-year, historically White colleges and universities. Data was collected through semi-structured interviews. Ten themes emerged that revealed the ways NTFOCs experienced racism and marginalization in their work environments: (a) not treated like a professional; (b) lack of support; (c) formal discrimination; (d) racialized evaluations; (e) racialized and gendered microaggressions; (f) feeling unsafe in the classroom; (g) unpaid labor; (h) balancing job responsibilities; (i) lack of resources; (j) different treatment than White colleagues. Four additional themes regarding the ways NTFOCs navigated these experiences with oppression and marginalization: (a) relying on systems of support; (b) negotiating speaking out against forms of oppression; (c) disclosing personal information; (d) deciding how to interact with department/program colleagues. These findings have implications for the personal well-being of NTFOCs, how they perform their job, and their ability to gain secure employment. The findings highlight the need for campus constituents to recognize the work of NTOFCs and to create better work conditions for them. / Ph. D. / There has been a rapid rise in the number of non-tenure-track faculty members (Curtis, 2014). These faculty members are underpaid and lack job security relative to their tenured and tenured-track colleagues (Allison, Lynn, & Hovermann, 2014; Coalition on the Academic Workforce, 2012; American Federation of Teachers, 2010a). However, there is little research that considers race and the experiences of non-tenure-track faculty members of color (NTFOCs). This study sought to explore how NTFOCs experienced racism in their work environments. I interviewed, 24 non-tenure-track faculty members of color about the ways they experienced racism in their classrooms and departments, and how they navigated these experiences. Participants worked at predominantly and historically White colleges and universities across the United States. Ten themes emerged that revealed the ways NTFOCs experienced racism and marginalization in their work environments: (a) not treated like a professional; (b) lack of support; (c) formal discrimination; (d) racialized evaluations; (e) racialized and gendered microaggressions; (f) feeling unsafe in the classroom; (g) unpaid labor; (h) balancing job responsibilities; (i) lack of resources; (j) different treatment than White colleagues. Four additional themes regarding the ways NTFOCs navigated these experiences with oppression and marginalization: (a) relying on systems of support; (b) negotiating speaking out against forms of oppression; (c) disclosing personal information; (d) deciding how to interact with department/program colleagues. The findings highlight ways that NTFOCs are marginalized by the nature of their positions as well as intersections of racism and sexism.

The diploma thesis is devoted to presentation of risks in the financial statements of the public sector entities, where the main objective is to evaluate the degree of presentation of risks in the financial statements and to assess of the current legislation and its possible amendments. The first chapter deals with the definition of the public sector and defines the term "selected accounting entity". The following chapter describes the general concept of risks, focusing on the public sector and on generally accepted principles and guidelines of accounting, in particular the conservatism. The third chapter discusses the accounting law for selected accounting entities and selected instruments of the accounting presentation of risks, including the comparison with the IAS/IFRS, IPSAS and US GAAP. The last chapter is divided to the practical parts, which the first one is based on data analysis of Central System of Accounting Information of the State (CSUIS) and the second one on the evaluation of the questionnaire survey for addressed accounting entities.

NIC 37 provisiones, pasivos contingentes y activos contingentes, impacto financiero, impacto tributario. IAS 37 Provisions, Contingent Liabilities and Contingent Assets, financial impact, tax impact. / La presente investigación tiene como finalidad evaluar la aplicación de la NIC 37 provisiones, pasivos contingentes y activos contingentes y su impacto financiero y tributario en las empresas del sector textil en el distrito de Ate Vitarte en el 2018, para lo cual demostraremos la manera correcta de reconocer y medir las provisiones, pasivos contingentes y activos contingentes, de manera que permita a los usuarios tomar decisiones. La investigación contiene los capítulos que se mencionarán a continuación: En el capítulo I correspondiente al Marco Teórico. Analizaremos las normas internacionales de información financiera, antecedentes tanto en el Perú como en el mundo, definiciones de la norma, objetivo, alcance, reconocimiento, medición, reembolso, información a revelar, impacto tributario y financiero y el estudio del sector textil. En el capítulo II, llamado Plan de Investigación, identificamos el problema principal de la tesis en estudio, problemas específicos, hipótesis principal, hipótesis específicas, objetivo principal y objetivos específicos. En el capítulo III, Metodología de Investigación, mencionamos la población y la muestra de estudio, la investigación cuantitativa y cualitativa y técnicas de investigación usadas. En el capítulo IV, Desarrollo de la Investigación, se realizó a través de la entrevista a profundidad a expertos en el tema de investigación, realizamos también una encuesta a contadores y el desarrollo de un caso práctico. Y, por último, en el capítulo V llamado Análisis de Resultados, se realiza el análisis del caso práctico y sus incidencias financieras y tributarias. Finalizando con la validación de nuestra hipótesis general y las hipótesis específicas, de acuerdo a los resultados obtenidos de las tablas cruzadas, alfa de cronbach y el chi cuadrado. / This thesis’s purpose is to determine the IAS 37 Provisions, Contingent Liabilities and Contingent Assets and its tax and financial impact in the textile companies located on Ate Vitarte district in 2018, for which we will demonstrate the right way of recognizing and measuring the Provisions, Contingent Liabilities and Contingent Assets in a way that allows the users to make any decision. The research contains the chapters mentioned below: On Chapter I, corresponding to the theoretical framework, we analyzed what follows: the International Financial Reporting Standard, precedents in Peru and around the globe, the standard definitions, the objective, the range, the recognition, the measure, the reimbursement, the information to be published, the tax and financial impact, and the textile market research. On Chapter II, named research plan, we identified the main and specific problems of the current thesis, the main and specific hypothesis, and the main and specific objectives. On Chapter III, named research methodology, we mentioned the population and the study sample, the quantitative and qualitative research, and the research techniques we used. On Chapter IV, for the research design, we did in-depth interviews to experts on the study field, we also surveyed accountants and developed a case study. Finally, on Chapter V, named results analysis, we analyzed the case study and its tax and financial rates. We conclude with the validation of our main and specific hypothesis according to the results obtained from tools like cross tabulations, Cronbach’s alpha, and the Chi-squared test. / Tesis

The relationship between the changes in color values of scenic landscapes, and the corresponding shifts in viewers' preferences to those changed environments, was the focus of the presented research. Color modifications, either natural or based on some human intervention, provide visual clues that an environment has undergone some transformation. These color changes can occur at both the micro and macro scale, can having temporal dimensions, and can be a result of combinations of both physical landscape change, and shifts in an observer's perspective with respect to that landscape. The research reviewed two existing models and related them in an integrated program of scenic change analysis. The first, a bio-physical remote sensing model, identified the relationships between the existing bio-physical environmental conditions and measured color signatures of selected landscape features. The second, a psychophysical perception model, established relationships between the landscape's bio-physical attributes and measured perceptual responses to those environments. By merging aspects of each model, the research related the changing scenic color patterns with observers' responses to those changed environments. The research methodology presented a program of scenic change analysis incorporating several technologies including (1) ground-based biological inventories, (2) remote sensing, (3) geographic information systems (GIS), and (4) computer visualization. A series of investigations focused on landscape scenes selected from a high elevation coniferous forest in southern Utah. Three initial scenic investigations compared (1) the impact of changing view angles on scenic color values, (2) color shifts due to changing sun-illumination angles within a day, and (3) color shifts due to changing biological conditions over a 12-month period. A fourth investigation measured the color changes caused by a spruce bark beetle outbreak, and developed a series of color signatures to simulate the color shifts indicative of an outbreak at different stages of development. These signatures were applied to digitized site photographs to produce a series of visualizations displaying different levels of beetle damage. The visualizations were then applied in a series of perceptual experiments to test the precision and reliability of the visual simulations.

This study attempted to reduce three response classes in the verbal behavior of a forty-three-year-old female graduate student. Consequences were placed on interruptions, illogical statements, and total time talking. Specifically, a response rate was taken on the three response classes, and contingent money withdrawal for exceeding defined limits was used as punishment. The treatment was generally effective in reducing interruptions, illogical statements, and total time talking to one half the baseline level, but the follow-up phase suggests that some form of maintainance procedure would be needed to maintain the rate at the lower level.

Fifteen hospitalized adolescents were used as subjects. An individually consequated token economy was in effect during baseline. Measures were taken of work output, attending behavior, and disruptive behavior. During the treatment phase, reinforcement was contingent upon the performance of a randomly selected subgroup. Following the treatment phase, the individual token system was reinstated for baseline-2 measures. The mean performance of the group during baseline was compared to performance under treatment conditions for work output and attending behaviors. In addition, performance of the contingent subgroup was compared to performance of the non-contingent group. No significant t values were obtained. With failure to obtain significant t values, the null hypothesis was not rejected, i.e., the two conditions were not proven significantly different.

Linkages between economic agents in form of financial assets might contribute to transmission of shocks between different parts of the economy. Aim of this thesis is to enrich the ongoing discussion about the spread of contagion through the economy. We provide an analysis of financial interlinkages in the Czech economy and using the contingent claims analysis (CCA) model we attempt to quantify risks in the system that that are implied by the existence of these linkages. We use different techniques within the framework of the model to obtain various indicators that can be used to assess stability of the system. Using simulations we find that size of losses due to riskiness of debt depends strongly on the origin of a shock and it is higher for shocks originating in the household sector than for shocks originating in the sector of the non-financial corporations. We also find that size of a decrease in capital of the banking sector needed to cause a distress in the system as relatively high and stable in time. JEL Classification E01, E44, G01, G12, G20 Keywords Balance sheet contagion, financial accounts, network models, contingent claims analysis, systemic risk Author's e-mail josef.brechler@gmail.com Supervisor's e-mail michal.hlavacek@cnb.cz

The marine ecosystems are fundamental for human welfare. A number of current environmental pressures need attention, and the formulation of management strategies requires information from a variety of analytical dimensions. The linkage between environmental change and resulting implications for human welfare is one such dimension. This thesis presents studies on welfare implications from hypothetical future policies which improve the state of the marine environment. The method for these studies is economic valuation. The studied scenarios concern eutrophication in the Baltic Sea (including the Kattegat) and oil spill risk from shipping in the Lofoten-Vesterålen area in the Arctic Barents Sea. The thesis shows that the economic benefits from undertaking policies to improve or protect the marine environment in these cases are substantial and exceed the costs of taking measures. In addition to providing new monetary estimates, the thesis also provides new insights concerning 1) what type of scenario to use when valuing an environmental improvement and 2) whether there may exist trade-offs between precision in estimates and the level of ambition with respect to survey instrument complexity and econometric models when conducting valuation studies. The findings suggest an end of an era for studies in which the environmental change is unspecified or based on a single environmental indicator while the actual consequences of the suggested measures are more multifaceted. In contrast, relevant scenarios to study are well-specified and holistic. The thesis further reveals that it might not always be worth the effort to go for the most advanced scenario presentation or statistically best-fitting model specifications. This is something that needs to be further discussed among practitioners in order to allocate valuation resources wisely and not waste resources on unnecessarily elegant valuation studies. / <p>QC 20161011</p>