Thesis (Ph. D.)--Rutgers University, 2009. / "Graduate Program in Industrial Relations and Human Resources." Includes bibliographical references (p. 69-84).

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This paper examines the development of the Zinneke Parade, a new intangible heritage project in Brussels. Using an interdisciplinary approach which encompasses heritage studies and multicultural studies, it analyses the processes and aims of the parade. With rising globalisation and the corresponding fragmenting of societies has come the many legitimacy claims of identity politics. The resulting growth of multiculturalist and interculturalist approaches in ethnoculturally diverse societies and increased pluralism in heritage projects form the background of the Zinneke Parade. Through narratives gathered from interviews and promotional materials, this paper discusses how Zinneke manifests both interculturalist and pluralist heritage approaches.

The purpose of financial reporting is to provide information that is useful for decision making. Recently, however, there has been a systematic decline in the usefulness of such information. Indeed, the current reporting model seems to be no longer sufficient mainly due to the fact that it ignores many of the nonfinancial intangible factors which are increasingly becoming important in determining corporate value and performance. That is, there is a need for the traditional reporting model to be modified or at least broadened to reflect Intangible Assets (IA) in order to enhance the usefulness of information being provided to different stakeholders. In the absence of mandatory reporting requirements, one alternative way of disseminating information regarding IA is to engage in voluntary disclosure practices. It has also been suggested that companies which would benefit the most from such practice are those originating from emerging economies looking to expand into international markets. While there exists an array of empirical studies which have examined the voluntary disclosure practices of corporations from developed economies, less considered are the reporting practices of emerging market companies regarding their IA. The purpose of this thesis is to examine the voluntary disclosure practices of the top 200 emerging market companies regarding the variety, nature and extent of IA and to consider some of the factors that may be associated with the level of such disclosure. Using a disclosure index based on the Value Chain Scoreboard??? (Lev, 2001), narrative sections of the 2002 annual reports of the top 200 emerging market companies are analysed. The findings indicate that emerging market companies engage in voluntary disclosure practices in order to disseminate different varieties of mainly quantitative IA information to their global stakeholders. Further, the variety and the extent of IA disclosure are associated with corporate specific factors such as leverage, adoption of IFRS/US GAAP, industry type, and price to book ratio. Contrary to the existing literature on voluntary disclosure, however, firm size and ownership concentration are not found to be associated with the IA disclosure level. Country specific factors such as the level of risks associated with economic policy and legal system are also found to be significantly associated with the IA voluntary disclosure level.

Thesis (Ph.D.) -- University of Western Sydney, 2002. / A thesis presented to the University of Western Sydney in fulfilment of the requirements for the degree of Doctor of Philosophy, June, 2002. Text missing p. 64. Bibliography : leaves 208-221.

Thesis (Ph.D.) - University of St Andrews, July 2007.

Thesis (Ph. D.)--University of Missouri-Columbia, 2007. / Includes bibliographical references (leaves 180-185). Also available online.

Thesis (Ph. D.)--University of Texas at Austin, 1999. / Vita. Includes bibliographical references (leaves 148-154). Available also in a digital version from Dissertation Abstracts.

Thesis (Ph. D.)--University of California, Los Angeles, 2000. / Vita. Includes bibliographical references (leaves 162-172).

Thesis (doctoral)--Université de Lausanne. / Includes bibliographical references (p. [347]-378) and index.