Reducing firms’ financial constraints can be an important element for economic growth. Previous scholars have documented various factors that affect firms’ ability to access finance (e.g. Lambert et al., 2007, p. 385). In this study, we investigate the impact of financial reporting credibility in reducing firms’ financial constraints. In addition, we study the role that rule of law at a country level have on the above stated association. We hypothesize that financial reporting credibility decreases firms’ financial constraints. Then, we propose that the ability of financial reporting credibility to reduce financial constraints weakens when rule of law (at a country level) decreases. This is the first study to investigate how the association between financial reporting credibility and financial constraints are affected by rule of law on a country level, to the authors’ knowledge. The study uses 52,381 firms operating in 98 countries that responded to the World Bank’s Enterprise Surveys between the time period 2006 to 2015. Financial constraints are measured through a variable that takes into consideration the perceived amount of obstacles firms are facing in their current operations and the proxy for financial credibility is whether firms have been audited or not. Our moderating term is the World Bank’s rule of law index. By using both regression and matching analysis, we find a significant negative association between financial credibility and financial constraints. This indicates that increased financial reporting credibility leads to less financial constraints for firms. For the moderating effect of the rule of law, the results are insignificant. However, we observe that when the level of rule of law is high, increased financial credibility leads to minor improvements in access to external finance.

Children’s confidence in their own knowledge and their understanding of other’s intentions may influence their willingness to learn novel information from others. Two studies investigated whether 24-month-old children take into account these different sources of information when learning novel labels. In Study 1, children interacted with a speaker who referred to familiar objects in either a knowledgeable (e.g., the speaker confidently stated, “I know what that is”) or an ignorant manner (e.g., the speaker doubtfully stated, “I don’t know what that is.”). The previously knowledgeable or ignorant speaker then provided a novel label for either a novel or a familiar object. Children were less willing to apply a novel label to a familiar object from a speaker who previously had expressed ignorance than one who previously had expressed confidence in his/her knowledge of object labels. In contrast, when objects were novel, children were equally willing to learn a novel label regardless of the level of knowledge portrayed by the speaker. In Study 2, children interacted with a speaker who provided either accurate or inaccurate labels for familiar objects in a manner that expressed uncertainty about the information being offered (e.g., “I think that’s a …”). Children’s willingness to accept second labels for familiar objects was examined. Children were equally likely to learn the novel label for a familiar object from the accurate and the inaccurate speaker. In contrast to past findings which present differences in willingness to learn from accurate and inaccurate speakers, children in this study may have taken into account the speaker’s lack of confidence when deciding whether to accept or reject the novel information being provided. Young children are not naïve observers accepting novel label information from any source. They attend to cues about the speaker’s level of knowledge by 24 months. They also are capable of comparing their knowledge with the information being presented by an adult speaker and deciding whether to rely on their own knowledge or accept the information being provided. Both reliability cues from the speaker and children’s prior knowledge influence their willingness to learn novel information. / text

The HPV vaccine represents an important step in the primary prevention of cervical cancer, yet uptake rates for the vaccine remain below what is needed to establish "herd immunity" from the virus. While many studies have examined both psychosocial and communication factors affecting HPV vaccination decisions, this study adopts a unique approach to understand the communication environment within which this health decision happens, such as the many and sometimes conflicting messages about vaccine efficacy and safety guiding young women's decisions. Using the message convergence framework, this project identifies how further study of converging and diverging messages in the communication environment in which young women make their vaccination decision can extend research in considering optimal communication strategies to enhance demand for HPV vaccination. In Study 1, 39 unvaccinated women participated in qualitative interviews and were asked questions in order to understand the important elements of the HPV vaccination communication environment that affected their decision (i.e., common sources and content of messages, how they discussed these messages "interacting" and influencing their decision). Study 2 builds on the findings of Study 1 by employing an experimental design to test different message convergence conditions on women's intent to vaccinate (e.g., what happens when a doctor and a family member give conflicting information and recommendations about HPV vaccination?). Three hundred and nine unvaccinated women were randomly assigned to one of nine experimental message conditions and then assessed on behavioral intentions. Support was found for the message convergence framework. This project represents the first formal testing of the message convergence framework and the first time it has been used in the health context. The findings from these studies are discussed in terms of the implications for future cervical cancer research and prevention campaigns, as well as the utility of the message convergence framework for other health communication research topics in which researchers are seeking to better understand and consider the communication environment when designing health behavior interventions.

<p>Denna studie undersöker hur privata vårdföretags webbplatser bör utformas för att förmedla en hög trovärdighet mot användare och potentiella kunder. Antalet privata vårdföretag blir allt fler och det blir allt viktigare att synas och framförallt att synas på rätt sätt. Därför väljer många privata vårdföretag att marknadsföra sig med hjälp av en företagswebbplats för att framhålla sig själva och sina produkter och tjänster.</p><p>Utifrån en stegvis modell för att utvärdera trovärdighet har ett antal faktorer identifierats som ligger till grund för hur användare uppfattar trovärdighet i sammanhanget. Genom att studera hur personer från målgruppen upplever trovärdighet på ett antal utvalda webbplatser har en djupare förståelse för de framkomna resultaten uppstått. Resultaten visar på att det bör läggas stor vikt på fokusering av målgrupp, bilder och bildspråk, den grafiska utformningen och informationsstrukturen vid utveckling av webbplatser för privata vårdföretag. Genom att tillämpa de faktorer som studien har resulterat i, på ett privat vårdföretags webbplats, finns det större chans till att användare från målgruppen kommer att uppleva en hög trovärdighet i samband med interaktion.</p> / <p>This study examines how a private healthcare company's website should be designed to convey a high level of credibility to users and potential customers. The number of private healthcare companies is increasing and it is important to be visible and above all to be seen properly. Many private healthcare companies promote themselves through a company website to highlight themselves and their products and services.</p><p>Based on a progressive model to evaluate the credibility have a number of factors been identified as the basis for how users perceive trust in the context. By studying how people from the target audience perceive credibility on selected sites, have a deeper understanding of the present upon the results emerged. The results show that there should be emphasis on the focus of the audience, images and imagery, graphic design and information architecture for the development of websites for private healthcare companies. By applying the factors identified in this study to the website of a private healthcare company, there is a greater chance that users from the target group will experience a high level of credibility in the context of interaction.</p>

Given the increasing problem of fraud, crime, and national security threats, assessing credibility is a recurring research topic in Information Systems and in other disciplines. Decision support systems can help. But the success of the system depends on reliable cues that can distinguish deceptive/truthful behavior and on a proven classification algorithm. This investigation aims to identify linguistic cues that distinguish deceivers from truthtellers; and it aims to demonstrate how the cues can successfully classify deception and truth.Three new datasets were gathered: 202 fraudulent and nonfraudulent financial disclosures (10-Ks), a laboratory experiment that asked twelve questions of participants who answered deceptively to some questions and truthfully to others (Cultural Interviews), and a mock crime experiment where some participants stole a ring from an office and where all participants were interviewed as to their guilt or innocence (Mock Crime). Transcribed participant responses were investigated for distinguishing cues and used for classification testing.Disfluencies (e.g., um, uh, repeated phrases, etc.), hedging words (e.g., perhaps, may, etc.), and interjections (e.g., okay, like, etc.) are theoretically developed as potential cues to deception. Past research provides conflicting evidence regarding disfluency use and deception. Some researchers opine that deception increases cognitive load, which lowers attentional resources, which increases speech errors, and thereby increases disfluency use (i.e., Cognitive-Load Disfluency theory). Other researchers argue against the causal link between disfluencies and speech errors, positing that disfluencies are controllable and that deceivers strategically avoid disfluencies to avoid appearing hesitant or untruthful (i.e., Suppression-Disfluency theory). A series of t-tests, repeated measures GLMs, and nested-model design regressions disconfirm the Suppression-Disfluency theory. Um, uh, and interjections are used at an increased rate by deceivers in spontaneous speech. Reverse order questioning did not increase disfluency use. Fraudulent 10-Ks have a higher mean count of hedging words.Statistical classifiers and machine learning algorithms are demonstrated on the three datasets. A feature reduction by backward Wald stepwise with logistic regression had the highest classification accuracies (69%-87%). Accuracies are compared to professional interviewers and to previously researched classification models. In many cases the new models demonstrated improvements. 10-Ks are classified with 69% overall accuracy.

The use of celebrity endorsers is a popular marketing strategy in many countries. Typically, many marketers believe that using celebrities is a viable marketing strategy for attracting customers, increasing market share and improving sales for their market offerings. The celebrity endorsement strategy using local celebrities is increasing in South Africa. Many South African marketers are now using popular local black celebrities in an attempt to attract the prosperous black emerging middle class, known as Black Diamonds. Black Generation Y students offer great promise to marketers in the South African market as their tertiary education is likely to lead to higher future earning potential and subsequent entry into the already prosperous black emerging middle class segment. Given the increased use of local black celebrities and the market potential of the black Generation Y cohort in South Africa, it is important to investigate whether this marketing strategy may be effective when used in this segment. Celebrity endorsement may work effectively if the correct celebrity is chosen to promote a product but may have costly results if an inappropriate celebrity is chosen. Ohanian (1990) developed a scale to facilitate the selection of celebrity endorsers. The scale is based on the source credibility model that includes the source attractiveness, trustworthiness and expertise model. This study set out to determine whether the black Generation Y students have positive perceptions of local black celebrity endorsers using the celebrity endorsers‟ credibility scale developed by Ohanian (1990). Furthermore, the scale was validated using confirmatory factor analysis and structural equation modelling in order to ascertain whether the scale remains applicable when used in the South African context. A non-probability convenience sample of 880 (440 per institution) black students aged between 18 and 24 years was taken in 2012 from the two registered public higher education institutions in the Gauteng province of South Africa. Following a top-of-the-mind-awareness test, four local black celebrities were identified, namely Connie Ferguson, Black Coffee, DJ Sbu and Zahara. In a second top-of-the-mind-awareness test to determine which product types each celebrity is considered to most suitable to endorse, Connie Ferguson was linked to cosmetics, Black Coffee to hot beverages, DJ Sbu to men’s clothing and Zahara to traditional African clothes and jewellery. The relevant primary data was collected using a self-administered questionnaire that had four versions – one per identified celebrity. Lecturers at the two public HEIs were contacted and asked if they would distribute the questionnaires (four versions) to their students to complete during lecture periods. The questionnaires were hand delivered to the relevant lecturers and those completed were immediately collected. The questionnaire requested respondents to indicate on a six-point Likert scale their perceptions of the four selected celebrities‟ attractiveness, trustworthiness and expertise in endorsing their selected product types. In addition, respondents were asked to provide certain demographic data. Findings from the study indicated that black Generation Y students have positive perceptions of the selected local black celebrity endorsers‟ attractiveness, trustworthiness and expertise in endorsing their selected product types. In addition, the results of both the confirmatory factor analysis and the structural equation modelling suggest that the scale developed by Ohanian (1990) to be a valid measure for selecting celebrity endorsers when applied in South Africa. Insights gained from this study will assist both marketing academics and practitioners understand the perceptions of the black Generation Y students towards the use of local black celebrities in product promotions in the South African market. / MCom, Marketing Management, North-West University, Vaal Triangle Campus, 2013

Increased international competitiveness to host sport mega-events indicates their perceived value in stimulating regional and national economic, social and cultural development. In the context of broader governmental public opinion management strategies, sport mega-events hold the potential to mobilize soft power resources of the host country, expressed in values, culture and policies, and engage with and influence the publics of other countries. This thesis investigates the significance of sport mega-events for the host country’s public diplomacy strategies and practice by exploring the concepts of public diplomacy, sport mega-events, soft power and national image within a multi-disciplinary conceptual framework. The analysis of scholarly literature, official and media reports reveals how aspects of reputation, credibility, and legitimacy guide both foreign public opinion and the practice of public diplomacy in conjunction with sport mega-events. Moreover, international reputation of the host nation, including status, prestige and image, appeared to benefit the most as a result of strategic application of sport mega-events to public diplomacy. This can be achieved by proving functional reputation though demonstration of financial and organizational success. Alternatively, social reputation of the host is at risk of sustaining considerable damage as a result of resistance from social activists groups, thus requiring extensive damage control efforts of the host country's image. The conclusions drawn from this study raise significant questions about the potential of sport mega-events being effectively used for public diplomacy and the experience of the host governments, revealing functional competence as having the greatest potential to influence public diplomacy strategy built around hosting sport mega-events.

The study looks into the 2008 American Presidential Election from two sides; the way the news channels frame the event and the way a sample of the audiences interpret it. Drawing on literature concerning framing theory which describes the practices employed by mass media to present world events in familiar and understandable formats to audiences, the study examines the coverage of the 2008 American Presidential Election on three trans-border news channels broadcasting in Arabic. A number of stories covering the American election campaign broadcasted on Alarabiya, Alhurra and Aljazeera, are included. The study assesses general frames used to describe the event by each channel. The analysis reports the frames generally employed by the three channels are relatively similar, suggesting a global effect on the media in following the Anglo-American model of journalism when reporting international events. The differences appear when reporting regional issues between the two Arabic trans-border channels Alarabiya and Aljazeera on one side and Alhurra on the other suggesting a link between journalistic ideology and framing. The second part of this thesis is the exploratory audience study which attempts to provide insights into perception of Arab news coverage - particularly in Saudi Arabia. The audience study uses a questionnaire and focus group methodologies on a sample of participants with high television news consumption levels, measuring the perception of news channels credibility in specific and credibility of media in general, and exploring the possible presence of a link between consumption level of news and perceived news credibility. Moreover, examining how audience analyse news and how their opinions about the event have been shaped by media framing.

Bakgrund: Extern redovisning är till för att upplysa utomstående som har ett intresse för hur företaget har presterat, dess finansiella resultat, nuvarande ställning samt utveckling. Den externa redovisningen består av två delar, en frivillig och en obligatorisk del där den frivilliga delen är oreglerad. Informationen från den frivilliga redovisningen kan användas som ett verktyg för att minska andelen informationsasymmetri mellan företaget och dess intressenter. Det råder dock en teoretisk oenighet huruvida den frivilliga redovisningen bidrar till minskad informationsasymmetri eller ej där tidigare forskning menar på att informationen kan minska graden av informationsasymmetri. Men bevis har även hittats som stödjer att VD:n använder den frivilliga redovisningen för att visa upp en förfinad bild av företaget. På grund av oenigheten som råder i tidigare forskning har VD-brevet undersökts för att se om informationen är trovärdig eller om den är vinklad och därmed bidrar till asymmetri. Syfte: Syftet med studien är att undersöka huruvida informationen som skildras i VD-brevet är trovärdigt och autentiskt. VD-brevet undersöks genom att studera tonfallet och dess koppling till utvalda förklaringsvariabler och ta ställning till om VD-brevet är lämpligt som beslutsunderlag för investerare. Metod: Studien genomförs med en kvantitativ tvärsnittsdesign och en deduktiv ansats där data samlas in från företag listade på Stockholmsbörsens large- och mid cap listor för 2014. Studiens hypoteser testas med tre beroende tonfallsvariabler och fem förklaringsvariabler för att ta ställning till studiens undersökta problem. Resultat: Två av studiens framtagna hypoteser accepteras varav den ena ger stöd för den bidragande sidan till informationsasymmetri och den andra ger stöd för den motverkande sidan. Resultatet visar på problematiken kring informationsasymmetri och ger stöd för att båda teoretiska sidorna samexisterar i VD-brevet. Slutsatsen blir att kommunikationen i VD-brevet till stor del går att se som trovärdig men att investerare bör ta hänsyn till att informationen till viss del visar på användandet av strategiska kommunikationsverktyg som ifrågasätter trovärdigheten. / Background: Financial reporting aims to inform third parties who have an interest in how the company has performed, its financial results, current status and development. The financial reporting consists of two sides, a voluntary and amandatory side where the voluntary side is unregulated. The information from the voluntary reporting can be used as a tool to reduce information asymmetry between the company and its stakeholders. However, there is a theoretical discussion as to whether the voluntary reporting contribute to reducing information asymmetry or if the CEO uses the letter to present a misleading picture of the organization. On the basis of the disagreement between previous studies, the CEO’s letter has been examined to see whether the information is credible and authentic or if it is misleading and thus contribute to asymmetry. Aim: The purpose of the study is to investigate whether the information in the CEO’s letter is credible and authentic. The CEO’s letter will be investigatedby studying the tone and its link to the selected explanatory variables, to examine if the CEO’s letter is suitable as a decision basis for investors. Methodology: The study was conducted with a quantitative cross-sectional design and a deductive approach in which data has been collected from companies listed on the Stockholm Stock Exchange large and mid-cap listings for the year 2014. The study’s hypotheses were tested with three dependent tone variables and five explanatory variables allowing us to study the problem of whether the CEO’s letter increases or decreases the degree of asymmetry. Result: Two of the study’s hypotheses were accepted, where one supports the contributing side to the information asymmetry and the other provides support for the opposite side who argue that voluntarily information reduces information asymmetry. The result provides support for both sides to the theoretical discussion and indicates that in reality both sides coexist in the CEO’s letter. The conclusion is that the communication in the CEO’s letter to a large extent can be seen as credible but investors should take in to consideration CEO’s use strategic communication tools in some extent.

The global problems of climate change, by the emissions of CO2 have over the past decenniums, led to a development of new innovations of renewable energy technologies, with the goal to phase out fossil fuels such as coal and oil. Many forms of renewable energy have already solved part of the energy consumption problems, but there are still large energy intensive industries that rely heavily on fossil fuels. One possible renewable product that could phase out fossil fuels in these industries is the black pellet, which is a processed bioenergy product. If commercialized, the black pellet could change major parts of the industry, thus making it a radical innovation.   One alternative to produce the black pellet is by using the torrefaction technology. The torrefaction technology has a historical record of many failed introductions. The step from pilot production to full scale commercialization is problematic in many ways, especially for a smaller developer. This study is focusing on the external commercialization problems for a radical innovation, the product black pellet and the technology torrefaction. The thesis aim to understand which these external barriers are for a torrefaction developer in Sweden and to answer our research question:   “What is the industry specific external barrier for a new entry-firm to commercialize black pellet with torrefaction technology?”   The theoretical framework is structured in two parts. The first one has a broad focus of theories regarding external barriers for commercialization of radical innovations, with a focus on small- and medium size enterprises. The second part focuses on general effects of industry structure and these two parts are combined in a conceptual theoretical framework. The findings in the study are based on empirical data collected through a total of six interviews with a supplier of torrefaction and black pellet, potential customers and market experts in Sweden.   The study’s analysis combines the theoretical and empirical data together with the industrial chapter, to create an understanding of the external barriers to commercialize black pellet with torrefaction technology. From the analysis we have understood many barriers, which could be summarized in four main barriers; lack of credibility, political incitements, strategic leadership and the costs of commercialization.   The answer to our research question, regarding the industry specific external barrier within the case of torrefaction and black pellet, is that black pellet and especially the torrefaction technology suffers from a lack of credibility by the actors in the market. From this answer, we have contributed with extended theoretical insights, that failures by previous actors create an external barrier for the current and future actors in their commercialization of a new technology.