This study examines decisions relating to the composition of audit committees by foreign private issuers (FPIs) that are listed on US exchanges. A firm listed on the US stock market must have an audit committee consisting of at least three financially literate independent directors, and disclose if it has at least one financial expert. Although FPIs are exempted from these requirements, 72 percent of FPIs choose to opt into complying with them. I find that FPIs from countries with a greater number of differences in audit committee requirements compared to US requirements are less likely to opt-in. Firms from weak investor protection countries are more likely to opt-in. Because FPIs are not mandated to follow US audit committee requirements, their opt-in choices indicate greater benefits (possibly from “bonding” to a rigorous regulatory setting) than compliance costs. Further investigation into the consequences of opting in show that FPIs opting into the US audit committee requirements are less likely to restate their financial statements or disclose internal control material weaknesses, have less earnings management, and hence have better financial reporting quality. / Business Administration/Accounting

No description available.

<p>This dissertation consists of an examination of the Liberal Unionist party over the entire period of its existence, from 1886to1912, and demonstrates the importance of the party to a complete understanding of British political history in the late-Victorian and Edwardian periods. The Liberal Unionist party retained a significant degree of independence from other parties for far longer than historians have generally assumed. In particular, the relationship between the Liberal Unionist party and the Conservative party, with whom they co-operated in an electoral alliance from 1886 and participated in a coalition government from 1895 to 1905, continued to be fraught with tension and conflicts over parliamentary representation and ideology until the last years of the party's existence. Conversely, many Liberal Unionists retained ties of sentiment and ideology with the Liberal parties for many years after the Home Rule division of 1886. In the course of demonstrating the continued independence of the Liberal Unionist party, this dissertation examines the central and local party organization, the operation of the electoral alliance between the Liberal Unionists and Conservatives, and the construction and nature of Liberal Unionist identity. An important component of this dissertation is the identification of every Liberal Unionist candidate and M.P. based on a variety of primary sources (see Appendixes C and D), which allows for a more detailed and accurate discussion of the history of the party than previously had been possible.</p> / Thesis / Doctor of Philosophy (PhD)

京都大学 / 新制・課程博士 / 博士(理学) / 甲第24388号 / 理博第4887号 / 新制||理||1699(附属図書館) / 京都大学大学院理学研究科数学・数理解析専攻 / (主査)教授 牧野 和久, 教授 並河 良典, 教授 長谷川 真人 / 学位規則第4条第1項該当 / Doctor of Science / Kyoto University / DGAM

The game "Generalized Kayles (or Independence Achievement)" is played by two players A and B on an arbitrary graph G. The players alternate removing a vertex and its neighbors from G, the winner being the last player with a nonempty set from which to choose. In this thesis, we present winning strategies for some paths.

Research has shown that youth with disabilities do not make as successful of a transition to adulthood as their peers without disabilities (Wells, Sandefur & Hogan, 2003; Timmons, Whitney-Thomas, McIntyre, Butterworth & Allen, 2004; Friedman, DeLucia, Holmbeck, Jandasek & Zebracki, 2009). However, a thorough literature review demonstrated promise related to evidence-based interventions seeking to increase successful transition to adulthood with this population to lessen this discrepancy between the two groups (Shogren, Wehmeyer, Palmer, Rifenbark & Little, 2015; Gharebeghy, Rassafiani & Cameron, 2015). The aim of this doctoral project was to explore the nature of this problem to better understand what has contributed to its development and to develop a solution to the problem through Becoming Responsible: Transitioning to Adulthood. The program is a web-based resource for parents raising youth with disabilities on how to transfer responsibility for daily life tasks from parent to child. The program is a synthesis of the Cognitive Orientation to daily Occupational Performance (CO-OP) and the Self-Determined Learning Model of Instruction (SDLMI), which were shown to be effective with a wide variety of populations (Polatajko & Mandich, 2004; Wehmeyer, 2007). Additional information is included related to program evaluation, funding needs and dissemination plans.

No description available.

A \textit{broadcast} on a connected graph $G$ with vertex set $V(G)$ is a function $f:V(G)\rightarrow \{0, 1, ..., \text{diam}(G)\}$ such that $f(v)\leq e(v)$, where $e(v)$ denotes the eccentricity of $v$. A vertex $v$ is said to be \textit{broadcasting} if $f(v)>0$. The \textit{cost} of $f$ is $\sigma(f)=\sum_{v\in V(G)}f(v)$, or the sum of the strengths of the broadcasts on the set of broadcasting vertices $V_f^+=\{v\in V(G)\,:\,f(v)>0\}$. A vertex $u$ \textit{hears} $f$ from $v\in V_f^+$ if $d_G(u, v)\leq f(v)$. The broadcast $f$ is \textit{hearing independent} if no broadcasting vertex hears another. If, in addition, any vertex $u$ that hears $f$ from multiple broadcasting vertices satisfies $f(v)\leq d_G(u, v)$ for all $v\in V_f^+$, the broadcast is said to be \textit{boundary independent.} The minimum cost of a maximal boundary independent broadcast on $G$, called the \textit{lower bn-independence number}, is denoted $i_{bn}(G)$. The \textit{lower h-independence number} $i_h(G)$ is defined analogously for hearing independent broadcasts. We prove that $i_{bn}(G)\leq i_h(G)$ for all graphs $G$, and show that $i_h(G)/i_{bn}(G)$ is bounded, finding classes of graphs for which the two parameters are equal. For both parameters, we show that the lower bn-independence number (h-independence number) of an arbitrary connected graph $G$ equals the minimum lower bn-independence number (h-independence number) among those of its spanning trees. We further study the maximum cost of boundary independent broadcasts, denoted $\alpha_{bn}(G)$. We show $\alpha_{bn}(G)$ can be bounded in terms of the independence number $\alpha(G)$, and prove that the maximum bn-independent broadcast problem is NP-hard by a reduction from the independent set problem to an instance of the maximum bn-independent broadcast problem. With particular interest in caterpillars, we investigate bounds on $\alpha_{bn}(T)$ when $T$ is a tree in terms of its order and the number of vertices of degree at least 3, known as the \textit{branch vertices} of $T$. We conclude by describing a polynomial-time algorithm to determine $\alpha_{bn}(T)$ for a given tree $T$. / Graduate

This study excavates the history of the American reporter to explicate the development of journalistic independence from the 1890s to 1980s. During the late 19th and 20th centuries, American reporters fought in wars, assisted U.S. intelligence, engaged in secret diplomacy, shaped domestic policy, and extended the arm of police and federal agencies, monitoring U.S. citizens, solving crimes, and testifying in court. Before 1945, reporters traveled multiple routes into this “state work,” including during the War of 1898, the Mexican Revolution, the presidencies of Theodore Roosevelt and Woodrow Wilson, the two world wars, and domestic reform efforts. From the early Cold War to the 1980s, however, reporters increasingly sought, and mostly achieved, separation from the state. In the nineteenth century, a nonpartisan editorial stance and autonomy from party organizations defined journalistic independence. By the late 1960s, independence had evolved to prohibit reporters from engaging in military action and other forms of state collaboration, including espionage, court testimony, and propaganda, radically revising the acceptable limits of reporters’ activity to define the ideal of a modern independent reporter, which human rights groups began exporting globally in the late 1970s. Taking the form of a collective biography, each chapter of the dissertation spotlights a famous, infamous, or previously unknown reporter whose career exposed the usually submerged question of state collaboration and revealed wider changes within journalism at home and abroad. Expanding the scope of U.S. political and journalism history to document the hidden ways reporters served as instruments of national power, State Work challenges the idealized folk theory of the free press – which casts the fourth estate as a fully autonomous check on private and public power. In so doing, this study undermines the stubbornly persistent myth of a historically weak U.S. state. By exposing the reporter as a hidden agent of governance, State Work adds a new thread to the scholarship on public-private collaboration in American political development. Based on more than a dozen archives, including the papers of Sylvester Scovel (Missouri Historical Society), William Bayard Hale (Yale University), the New York Times Company and the Committee of Fourteen (New York Public Library), the New York World (Columbia University), Lorena Hickok, Ruby Black, and Harry L. Hopkins (Franklin D. Roosevelt Presidential Library), Woodrow Wilson (Library of Congress), Office of Strategic Services (National Archives), the Associated Press (AP headquarters in New York City) and others, State Work contributes to the ongoing reinterpretation of U.S. political and journalism history. / 2026-06-30T00:00:00Z

Thesis advisor: Alan Rogers / Abstract: Splintered Loyalties: The Revolutionary War in Essex County, New Jersey By Gregory Francis Walsh Dissertation Director: Professor Alan Rogers "Splintered Loyalties" is a study of the people of Essex County, New Jersey and their experiences during the American Revolution. It is a careful analysis of their struggle to understand sweeping political change and their efforts to act in their community's best interest. This dissertation explores the momentous impact the Continental Congress's decision to declare independence had on Essex residents and stresses that both the British and American governments continued to fight for the hearts and minds of the people of Essex well after 1776. Relying on Essex County's military, economic, and judicial records and the public and private writings of ordinary people and their leaders, this project illustrates the waxing and waning of popular support for America's war effort between 1775 and 1783. Popular memory of the Revolution often divides the wartime population into distinct Patriot and Loyalist camps. This dissertation,however, argues that such a dichotomy recognizes neither the complexity of Patriots' and Loyalists' relationships with their wartime enemies nor the varying levels of commitment that Essex Patriots demonstrated in the war to establish a new republic. / Thesis (PhD) — Boston College, 2011. / Submitted to: Boston College. Graduate School of Arts and Sciences. / Discipline: History.