Thesis (Ph. D.)--University of Washington, 2003. / Vita. Includes bibliographical references (leaves 179-191).

Thesis (M.A.)--University of Central Florida, 2009. / Adviser: Tim Brown. Includes bibliographical references (p. 75-79).

Organisationen International Accounting Standards Board (IASB) har ett pågående arbete med att revidera Föreställningsramen. Studiens fokus ligger på att studera och analysera IASBs förslag på nya definitioner av tillgång och skuld. Förslagen som IASB ger ut, ges i ett så kallat Discussion Paper. I Discussion Paper diskuteras förslag på förändringar samt anledningar till förändringarna. Studiens syfte är att förklara och skapa förståelse för vad IASBs förslag på nya definitioner av tillgång och skuld kan innebära för användare respektive upprättare av de finansiella rapporterna. Studiens bidrag är att skapa förståelse inom studiens ämne för att underlätta för regulatorer i deras process att utforma nya standarder. Förståelse skapas genom att kartlägga vad en förändring av definitionerna av tillgång och skuld kan ha för betydelse för IASBs olika intressenter. Med hjälp av tidigare teorier inom studiens ämne har intervjufrågor till studiens empiriska undersökning kunnat utformas. Intervjuer med personer inom yrkesgrupperna regulatorer samt redovisningsprofessionen har varit en del av den empiriska undersökningen. Den andra delen, en dokumentundersökning består av en sammanställning av remissvar, så kallade Comment Letters. Comment Letters består av åsikter från IASBs intressentgrupper, vilka har kommenterat förslagen på nya definitioner av tillgång och skuld som återfinns i IASBs Discussion Paper. Efter den empiriska undersökningen sammankopplas studiens empiriska resultat med studiens teoretiska referensram i en analys. Analysen utmynnar i en slutsats som beskriver hur företag kan redovisa fler tillgångar i sin balansräkning med de föreslagna definitionerna av tillgång och skuld. Det ökade antalet tillgångar och skulder leder till att företagens värde ökar. För redovisningsprofessionens del innebär de föreslagna definitionerna krav på ökad kunskap och utbildning, då de föreslagna definitionerna gör att redovisningen blir mer flexibel. Regulatorer blir också påverkade av en förändring av definitionerna av tillgång och skuld, då de blir tvungna att ta hänsyn till dem i den fortsatta processen i att utveckla nya standarder.

Aligned with socio-constructivist views of learning, small groups are being adopted as a viable and valid instructional technique with increasing enthusiasm. Previous research has shown that learning outcomes for students who have participated in small groups is inconsistent at best, and that small groups function differently even when working on identical tasks within the same classroom. Consequently, researchers continue to try and tease apart the ways in which effective small groups function and how small group participation influences individual learning. In this study, I explored the nature of listening within a small group learning context with the purposes of understanding how listening behaviors in the group were related to individual learning outcomes and gaining further insights into small group functions. This qualitative study was embedded within a college level history course for which the instructor had assigned students to permanent teams diverse in terms of gender, degree major, and class rank (i.e., freshman to senior status). Data collection and analysis focused on a subset of these teams and centered on group discussions that took place across two class days just past the semester’s midpoint. Data sources included: observational field notes, individual interviews, individually-written essays, synchronized audio/video recordings of team discussions, and team activity sheets. Data analysis was progressive, inductive, and micro-analytical in nature, using discourse analysis of the discussions and topic analysis of the essays to derive themes and code ideas. As indicated by individual interviews as well as an analysis of what individuals said and did during the small group discussion, listening indicators included verbal and nonverbal responses. A systematic analysis of the individually-written essays alongside a coded transcript of the team discussion revealed that topics included in the essay were ideas discussed by the group and were aligned with indicators of listening. Analyses of all data showed that listening contributes to the way the groups functioned, helping to explain the differences in team interactions. / text

published_or_final_version / Linguistics / Master / Master of Arts

This dissertation research investigated the role of online discussion in students’ experience in an academic writing class. As an intervention study, I implemented 20-minute-long online discussions at the end of every class period over a semester as part of required class activities and measured students’ subsequent timed writings and their first and final essays to trace some possible influence from online discussion to their writing development. Topics for online discussions were organized according to course objectives and the day’s lesson, with students developing subtopics reflecting their own interest according to the evolution of each discussion. These topics included theoretical concepts on academic writing as well as orthographical, lexical, grammar, and discourse-related inquiries. Participants included 10 treatment and 12 control students registered in two sections of a rhetoric and composition course designated for non-native English speaking students at a private university. This course was not an ESL class, but was part of the regular composition course offerings, except that it was restricted to international students specifically. Data sources included the treatment group’s 26 online discussion transcripts, 12 sets of timed writings, individual interviews, field notes, two types of essays, and surveys. The control group contributed essays, one set of timed writing taken in the middle of the semester, survey responses, five class recordings, and an instructor interview. Data analysis was performed by using a mixed method approach. Results from online discussion transcripts revealed that treatment students made use of online discussions for their learning, shown through types and characteristics of language-, content-, and writing-related episodes and the semester-long changes and pattern in such talk. Interviews and survey data showed students’ positive learning experiences and changes in their perception toward computer-mediated learning experiences over the semester. In terms of students’ writing, the treatment group made significant improvement in their timed writings over the semester and also outperformed the control group in essay writing significantly, in five of seven categories on a writing rubric. The most significant finding from this study was the improvement of treatment students’ writing scores over the semester. This study suggests the possible value of incorporating computer-mediated instruction in writing instruction as well as future research ideas that bridge research on traditional L2 writing and technology-enriched language learning. / text

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国立情報学研究所で電子化したコンテンツを使用している。