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This study provides evidence between auditors' fees and earnings management in New Zealand. The fee measures used in this study are audit fees, non-audit fees and total fees paid by a client to the audit firm. For each of the three fee measures, I derive client importance fee measures that reflect a client’s economic importance to the auditor relative to other clients of the auditor at the city office and national levels. This study employs both performance adjusted discretionary accruals and current accruals as proxies for earnings management. Using a sample of 224 firm-years comprising firms listed on the New Zealand Stock Exchange (NZX) in fiscal years 2004 and 2005, the results of multivariate tests indicate an adverse association between non-audit fees and earnings management. In other words, non-audit fees paid by a client relative to fees paid by other clients, at the office and national levels, appear to impair the auditor’s independence because clients generating relatively more non-audit fees report greater discretionary and current accruals. Such evidence is more pronounced for income increasing accrual proxies for earnings management. The results also show that audit fee is not related to earnings management. As the results in this study are consistent across both discretionary and current accruals, the validity of the results is strengthened. This study contributes to the literature by providing insight into how auditors’ fee metrics indicating client importance affect earnings management in a legal and institutional environment of a small economy, and where the audit market is largely saturated with little room for growth. This study raises implications for relevant regulatory bodies in New Zealand pertaining to future developments of auditor independence and financial reporting regulations.

The documentary letters of credit transaction is the most common method of payment for goods in international trade. Its use has been considered so important that it is referred to as the �lifeblood� of international commerce. The purpose of this thesis is, through analysing the present regime of documentary credit established under the The Uniform Customs and Practice for Documentary Credits, 1993 Revision (�UCP�), to identify the rights and duties of all parties in such transactions and the reasons for the frequent occurrence of fraudulent activities associated with the documents required under the credits. It identifies that the present system fails to either encourage or implement substantial realisation of �reasonable care� or �good faith� on the part of the banks, or realisation of the requirement of �good faith� from beneficiaries. As a result, the independence principle has been left without substance, with resulting huge opportunities for fraudsters to cheat on the documents and obtain payment without the need to actually perform their duties to banks and buyers. Such issues have become more acute against the background of an underlying shift in the allocation of risk between the respective parties to letters of credit. There has been a depreciation in the value of the primary document of title and security held by the issue, the bill of lading, with the advent of container shipping. As the letter of credit system is wholly dependent on the integrity of the documents, it is being undermined by these developments. This has represented a shift in the traditional scheme of risk allocation from the seller to the bank. In practice, banks have taken countermeasures by insisting that applicants provide other types of collateral, and by subjecting applicants to rigorous credit checks. Thus, applicants ultimately have had to bear the brunt of costs associated with this reallocation of risk. It will be demonstrated that the UCP does not incorporate adequate or clear enough duties to be exercised on the part of issuers toward applicants, and severely restricts the applicant�s right to sue if the issuer has wrongfully honoured. Ultimately, a balance must be struck between the desirability of protecting the applicant from the beneficiary�s fraud against the benefits gained by maintaining the letter of credit as a commercial instrument and business device. Obviously, there is public interest in protecting both of these commercial values. This thesis advocates that a mechanism in addition to the fraud exception must be introduced to safeguard the system against the ramifications of these changes � increased fraud. The thesis is structured into five chapters. Chapter 1 sets out to demonstrate the circumstances under which the respective risks are borne by each participant in the letter of credit transaction, and how developments in trade practice have caused the burden of certain of these risks among the parties to a letter of credit transaction to shift. Chapter 2, after briefly visiting the historical origins of the letter of credit and the birth of the UCP, explores the implications of the dominance of banking interests over the drafting and interpretation of the UCP, how the UCP has in practice excluded the intrusion of other sources of law and the general reluctance of courts to intervene by applying non-letter of credit principles, the implication of the UCP�s assumption of the law in practice, the resulting marginalisation of local laws, and the inequality in bargaining power between banks and applicants that precludes a choice of law other than the UCP. Chapter 3 explores the independence principle and question of documentary compliance, why the system is ridden with non-compliant documents and the lack of incentive and meaningful duty for the banks to check for �red flags� that may indicate fraud on the documents or in the transaction. It will be emphasised that documentary validity, rather than mere documentary compliance, should be the focus under the letter of credit. Chapter 4 examines the fraud exception to the independence principle, the typical high thresholds of proof that applicants had to overcome to estopp payment, and explores recent trends towards the gradual lowering of such thresholds. Finally, Chapter 5 considers practical measures and proposals for reform that would help to redress the imbalance in the allocation of risk identified in the thesis.

Doctor of Philosophy(PhD) / Alongside informal networks of friends and family, formal social groupings such as voluntary associations are valued by older people as opportunities for engagement. In Australia, one such grouping is the licensed social (or ‘registered’) club. Approximately 20 per cent of all older Australians, and 80 per cent of older residents of the state of New South Wales, actively participate in such clubs. Despite this, older people’s registered club participation has received little scholarly attention. This ethnographic study of one particular registered club aimed to discover the nature, meaning and role of club participation for its older members. Social capital existing in club-based networks emerged as a further investigative focus, and its mechanisms and outcomes were examined. Participant observation and in-depth interviewing were the main data collection methods used. Data analysis procedures included thematic analysis (based loosely on grounded theory methodology), as well as the more contextsensitive narrative analysis and key-words-in-context analysis. The study found that club participation enabled older members to maintain valued social networks, self-reliance and a sense of autonomy. Social networks were characterised by social capital of the bonding type, being largely homogeneous with respect to age, gender, (working) class and cultural background. Strong cohesive bonds were characterised by intimacy and reciprocity, and possessed norms including equality and the norm of tolerance and inclusiveness. These helped to minimise conflict and build cohesiveness, while protecting older club-goers from increasing marginalisation within the club. Peer grouping within this mainstream setting may have shielded the older club-goers from stigma associated with participation in old-age specific groups. The nature and scale of registered club participation amongst older Australians points to their unique and important role. The findings of this research indicate that – for at least this group of older men and women - club use is a major contributor to maintaining social connectedness and a sense of self as self-reliant, autonomous and capable. In the context of an ageing population, Australia’s registered clubs feature in the mosaic of resources available to older people, and their communities, for the creation of social capital.

Thesis (Ph. D.)--Illinois State University, 1997. / Title from title page screen, viewed June 8, 2006. Dissertation Committee: Graham A. Jones, John A. Dossey (co-chairs), Robert L. Fisher, Cynthia W. Langrall, Jane O. Swafford. Includes bibliographical references (leaves 251-257) and abstract. Also available in print.

Η έρευνα αυτή σχεδιάστηκε και πραγματοποιήθηκε με τη χρήση δομημένου ερωτηματολογίου για να καλύψει όψεις για την απασχόληση σε διάφορους τομείς ή κλάδους οικονομικής δραστηριότητας. Η στατιστική έρευνα έγινε στο πλαίσιο του μαθήματος Βιομηχανικής Κοινωνιολογίας για τον Τομέα Διοίκησης και Οργάνωσης του Τμήματος Μηχανολόγων και Αεροναυπηγών Μηχανικών του Πανεπιστημίου Πατρών. Στόχος είναι να διερευνηθούν τα στοιχεία εκείνα που αφορούν τη σημερινή εργασία των ερωτηθέντων, τα στοιχεία που αφορούν το ωράριο της κύριας εργασίας και το βαθμό ικανοποίησης ως προς αυτό. Στην παρούσα εργασία τα στατιστικά στοιχεία αντλήθηκαν από άτομα που ζούσαν σε διάφορα μέρη του ελλαδικού χώρου όπως την Πάτρα, το Αίγιο και την Αθήνα και εργάζονταν στο δημόσιο τομέα, στον ιδιωτικό και ως ελεύθεροι επαγγελματίες. Επιπλέον συμπληρώνονται με δημογραφικά στοιχεία των ερωτηθέντων από την έρευνα, όπως το φύλο, η εκπαίδευση, η οικογενειακή κατάσταση κ.λ.π. Για την επεξεργασία των δεδομένων χρησιμοποιήθηκε το στατιστικό πακέτο SPSS όπου προέκυψαν συσχετίσεις μεταξύ των μεταβλητών και το κριτήριο με το οποίο έγινε ο έλεγχος των μεταβλητών είναι ο χ-τετράγωνο έλεγχος ανεξαρτησίας. Τέλος, έγινε μελέτη και διερεύνηση των συσχετίσεων που προέκυψαν, δίνοντας ιδιαίτερη βαρύτητα στις μεταβλητές που αφορούν το ωράριο εργασίας. Από τα δεδομένα προέκυψαν χρήσιμα συμπεράσματα για το βαθμό ικανοποίησης των εργαζομένων όπως για το ωράριο της κύριας εργασίας και για το επιθυμητό ωράριο. / This research was designed to cover different sections relative to the occupation and generally to economic activity. The statistical research was processed for purpose of the lesson of Sociology for the departure of Socials and Humanitarian Sciences of the University of Patras. The purpose is to define the data that concern the mode of the main occupation, the working hours and the degree of satisfaction according to the working hours. The questionnaire was answered by persons who lived in different places of Greece such as Patras , Aigio, Athens and worked for the public sector, to the private sector and freelancers. Further, we present demographic data from the research such as the sex, the education, the family status etc. For the data processing was used the statistical package SPSS and we discovered correlations among the variables by applying the “ chi- square test of independence”. Finally, we studied and explored the correlations, with special emphasis in those that concern the working hours. From the statistical data processing came out useful conclusions for the degree of satisfaction according to the working hours of main occupation and the desirable working hours

Doctor Legum - LLD / Uganda and her citizens have endured a troubled, violent, conflict-prone history since independence from the British on 9th October 1962. Conflict in Uganda, just like in many an African country, has its primary root causes in the colonial legacy which sowed a fertile ground for several other secondary causes of present day subsisting conflicts. During Uganda's various military conflicts millions have had their human rights and civil liberties violated with impunity. At the end of each conflict and / or crisis, Uganda has had to grapple with the challenge of finding a lasting solution amidst the significant losses made by the country, many ethnic groups and her citizens. No long term viable and efficient solution or mechanism has been introduced or instituted to forestall future conflicts. What appears to have been introduced or instituted are stopgap measures. Since President Yoweri Museveni took over power on 26 January 1986, a military conflict has been raging in northern Uganda and the surrounding areas spanning eastern Uganda, South Sudan, the Democratic Republic of Congo (hereafter: 'DRC'), the Sudan and the Central African Republic (hereafter: 'CAR'). In this decades-old conflict, the war has primarily pitted the Lord's Resistance Army (hereafter: 'LRA') against the Uganda Peoples Defence Forces (hereafter: 'UPDF'). Like many conflicts, the more than twenty-year-old contestation has resulted in the gross violations of human rights of millions of people situated across five African states. The human rights violations, which have resulted in the commission of international crimes have been perpetrated and perpetuated with impunity by both warring parties (LRA and UPDF). Although initially an internal conflict, the conflict in northern Uganda has catapulted itself into an international conflict based on the parties involved, the interest generated, the crimes committed and the areas and people affected by it.

Made available in DSpace on 2014-06-11T19:32:24Z (GMT). No. of bitstreams: 0 Previous issue date: 2008-02-29Bitstream added on 2014-06-13T18:43:46Z : No. of bitstreams: 1 martins_e_dr_assis.pdf: 909085 bytes, checksum: 5f71c8ed14863ec32e118e52cfd991f7 (MD5) / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / Este trabalho analisou os discursos dos deputados da Assembléia Geral e Constituintes de 1823 atentando para o sentido de nação que estes mesmos deputados buscavam dar para o país recém-independente de Portugal, bem como analisou ainda a produção de discursos acerca da cidadania para o país, procurando saber quem os deputados queriam que fossem os cidadãos brasileiros, levando-se em conta a enorme heterogeneidade de povos e culturas que viviam no Brasil. A preocupação com o estudo da cidadania conduziu este estudo a também problematizar a data oficial da Independência, o 7 de setembro, como um signo construído pelo poder executivo em detrimento à data preterida pelo poder legislativo: o dia 12 de Outubro, denotando desta forma a derrota do poder legislativo e por conseguinte o sufocamento de um tipo de democracia. Utilizamos como fonte documental para esta tese os Anais da Assembléia Geral e Constituinte do Brasil. Do ponto de vista metodológico este trabalho procurou demonstrar como as práticas discursivas podem historicamente engendrar domínios de saber e de poder, transformando-se em práticas efetivas e configurando-se em domínios ou fatos para a história. / This work approached the deputies' of the Assembly General and Constituent of 1823 speeches looking at the nation sense that these same deputies looked for to give to the recently-independent country of Portugal, as well as it still analyzed the production of speeches concerning the citizenship to the country, trying to know who the deputies wanted that he was the Brazilian citizens, being taken into account the enormous heterogeneity of people and cultures that lived in Brazil. The concern with the study of the citizenship also drove this study the to problematize the official date of the Independence, the September 7, as a sign built by the executive power in detriment to the date ignored by the power legislative October 12. Denoting this way the defeat of the legislative power and consequently the asphyxiation of a democracy type. We used as documental source for this theory the Annals of the General and Constituent Assembly of Brazil. Of the methodological point of view this work tried to demonstrate as the discursive practices historically they can engender domains of knowing and of being able to, becoming effective practices and being configured in domains or facts for the history.

The work deals with a research of essay writing lessons conditions plus most common methods used at elementary school. The work suggests new solutions to making the lessons more entertaining. It also says how to draw pupils´ attention to the subject. Finally, it focuses on choosing the most suitable topics and genres with concrete examples. It is attached with the main theoretical terms.

Submitted by Fabio Sobreira Campos da Costa (fabio.sobreira@ufpe.br) on 2017-02-13T13:55:35Z No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) DISSERTACAO_CHARLES_DOUGLAS_MARTINS.pdf: 7542275 bytes, checksum: c5725a05f4554c99023c93eb9c66c8d9 (MD5) / Made available in DSpace on 2017-02-13T13:55:35Z (GMT). No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) DISSERTACAO_CHARLES_DOUGLAS_MARTINS.pdf: 7542275 bytes, checksum: c5725a05f4554c99023c93eb9c66c8d9 (MD5) Previous issue date: 2014-09-10 / Desde o surgimento do cinema, as antigas colônias africanas receberam grandes missões cinematográficas que aliadas a antiga antropologia administrativa trouxe um amplo leque de representações que duram até hoje no imaginário da sociedade eurocêntrica. A pesquisa concentra o campo em Angola e busca acompanhar as mudanças nos processos de representação e situar o leitor na fase chamada de retomada do cinema angolano onde a juventude em meados do início do século munidos do advento da tecnologia digital nos processos de registro e montagem visual, recriam suas representações quanto a sua sociedade e sua interpretação em relação ao homem branco. Bem como, a pesquisa aponta os processos de identificação do público cinéfilo para essa fase cinematográfica que sacode as salas de cinema em Angola. / Since the dawn of cinema, the former African colonies received major film missions that combined the old administrative anthropology brought a wide range of representations that last to this day in the minds of the Eurocentric society. The research concentrates the field in Angola and search track changes in the representation of processes and position the reader on the Angolan film resumption call phase where the youth in the middle of the beginning of the armed century the advent of digital technology in registration processes and visual assembly recreate their representations as their society and their interpretation with regard to the white man . As well, the research shows the public identification procedures cinephile for this film phase that shakes the theaters in Angola .