Thesis--University of Florida, 1964. / Description based on print version record. Includes bibliographical references.

Thesis (M.A.)--University of Wisconsin--Madison, 1980. / Typescript. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaf 138).

Thesis (D. Min.)--Harding Graduate School of Religion, 1980. / Includes bibliographical references (leaves 249-259).

Superhero comic books are not art, and middle-aged, non-white women are not superheroes. I seek to disprove both of these assumptions, and I use the "Alias" comic books from 2001-2004 for my argument.

No description available.

Submitted by Marcello Barreto (mbarreto@cbab.com.br) on 2012-08-02T19:43:46Z No. of bitstreams: 1 Dissertacao Marcello Barreto - Versão Final - 02-08.pdf: 1121539 bytes, checksum: d24a321be480e9de11d37f89b5312e4d (MD5) / Approved for entry into archive by Janete de Oliveira Feitosa (janete.feitosa@fgv.br) on 2012-08-03T18:32:20Z (GMT) No. of bitstreams: 1 Dissertacao Marcello Barreto - Versão Final - 02-08.pdf: 1121539 bytes, checksum: d24a321be480e9de11d37f89b5312e4d (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2012-08-07T20:31:25Z (GMT) No. of bitstreams: 1 Dissertacao Marcello Barreto - Versão Final - 02-08.pdf: 1121539 bytes, checksum: d24a321be480e9de11d37f89b5312e4d (MD5) / Made available in DSpace on 2012-08-07T20:31:33Z (GMT). No. of bitstreams: 1 Dissertacao Marcello Barreto - Versão Final - 02-08.pdf: 1121539 bytes, checksum: d24a321be480e9de11d37f89b5312e4d (MD5) Previous issue date: 2012-06-27 / The main objective of this dissertation is to investigate the impact of accruals on the corporate earnings variability (EVAR) results that influence the practical application of income smoothing in Brazilian capital market firms. Initially, it approaches the importance of financial statements that must be evidenced in compliance with accounting principles generally accepted. Its disclosure should represent the reality of the economic-financial firm to the process of decision-making of shareholders and creditors. But at certain times, managers are motivated to practice the earnings management in an attempt to reduce the variability of profits through the use of accruals. The accruals represent the difference between net income and operating cash flow. In the process for reducing results volatility managers use the practice of income smoothing that represents a smoothing of profits, reducing any distortions in the market price of the firm. In this study, the sample is formed by a group of 163 capital market firms listed on Bovespa and presenting financial information in the period 2000 to 2007, categorized by sector, using data obtained in Economática. The statistical model used for this research was the regression analysis in order to explain the different cross-sectional models. These survey results indicate that accruals are significant to explain the EVAR of Brazilian companies. Our results suggest that the identification of structural model corporate earnings variability (EVAR) in Brazilian companies should be evidenced by non-financial variables that differ from those made by U.S. firms. / Esta dissertação tem como objetivo principal investigar o impacto dos accruals na variabilidade dos resultados corporativos (EVAR) que influenciam a aplicação prática do income smoothing nas firmas brasileiras de capital aberto. Inicialmente, é demonstrada a importância das demonstrações contábeis que devem ser evidenciadas em cumprimento aos princípios contábeis geralmente aceitos. Sua evidenciação deve representar a realidade econômico-financeira da firma para o processo de tomada de decisão dos acionistas e credores. Porém, em determinados momentos, os gestores se sentem motivados a praticar o gerenciamento dos resultados contábeis na tentativa de reduzir a variabilidade dos lucros por meio da utilização dos accruals. Os accruals correspondem à diferença entre o lucro líquido e o fluxo de caixa operacional. Nesse processo de redução da volatilidade dos resultados, os gestores se utilizam da prática do income smoothing procurando reduzir eventuais distorções no preço das ações da firma. A amostra neste estudo é composta por um grupo de 163 firmas de capital aberto listadas na Bovespa e que apresentaram informações financeiras no intervalo de 2000 a 2007, categorizadas por setores através de dados obtidos na Economática. O modelo estatístico utilizado na pesquisa foi a análise de regressão para explicar os diferentes modelos de cross-sectional. Os resultados desta pesquisa indicam que os accruals são significativos para explicar a variabilidade dos resultados corporativos (EVAR) de empresas brasileiras. Além disso, nossos resultados sugerem que o modelo estrutural de identificação do EVAR nas empresas brasileiras deve ser explicado por variáveis não contábeis diferentes das que são apresentadas pelas firmas norte-americanas.

Current researchers have looked to nature to learn how self-assembly processes occur. By understanding the self-assembly process, designers can begin to build strong structural materials that are extremely light weight. The discrete element modeling method was used to gain a better understanding of the directed self-assembly of M13 bacteriophage. This model was parameterized from molecular dynamics simulations at the nanometer scale. Three types of functionalized bacteriophage were studied: Wild-type, 4E, and CLP8. Results showed that Wild-type phage are attracted in a head-to-tail orientation, but repelled in head-to-head orientation. The 4E bacteriophage behaved similarly with a stronger bond in the head-to-tail orientation, and CLP8 showed to physically repel in either orientation. The overall finding was that the electrostatic physics dominated as the controlling forces of the phage interactions.

Due to our love of the waterfront, almost half of the United States population now lives in coastal areas, including shores of estuaries. Unfortunately, this increasing concentration of people upsets the balance of ecosystems. My thesis project, Designing for the Waterfront - An Estuarine Research Reserve on Jones Point is about setting an example, setting a precedent for building on the waterfront. I have attempted to design an environmentally responsive and sensitive research center that will not only monitor and study the Potomac estuary, but will also serve as an example of how one should build on the estuary. / Master of Architecture

Please note: Editorial Studies works are permanently embargoed in OpenBU. No public access is forecasted for this item. To request private access, please click on the locked Download file link, and fill out the appropriate web form. / This dissertation is a study of the endnotes to David Jones's In Parenthesis. Jones is a 20th-century Welsh-English author and visual artist who provides semi-extensive annotations to his work in the form of footnotes, endnotes, or prefaces. This study examines Jones's editorial practice with focus on In Parenthesis. The bulk of the work is a critical edition of his notes (which could be followed in the future by a critical edition of the whole of In Parenthesis). Manuscript notes are collated and compared with the published text in order to examine Jones's working methods and use of annotation. Editorial commentary clarifies allusions and indicates where Jones has used similar material in his other writings (The Anathemata and a number of independently published essays) and art (engravings, paintings, and letterings; in particular the illustrations for an edition of S.T. Coleridge's "The Rime of the Ancient Mariner"). Further editorial annotation is included where Jones does not explain allusions and references in the body of In Parenthesis. Because there is evidence that Jones is an inconsistent editor of his own work, his omission of these annotations may be accidental rather than deliberate. An initial discussion preceding the collated notes provides personal and historical context for Jones's practice. To provide further context, a chronology and bibliographical description are included, as is a list of key sources and frequency of use, as well as illustrations and facsimile drafts. This study draws attention to the key works and themes that appear not only in In Parenthesis, but again in The Anathemata, Jones's artwork, essays, and other writings. / 2999-01-01

The topic of the effects of audit quality as a consequence of audit firm rotation has been debated for decades in business science. It has also been discussed in the political arena. In April 2013 the Legal Affairs Committee of the European Union voted for a draft law requiring mandatory audit firm rotation for periods of 14 years. Countries such as Sweden might face the possible changes in audit quality that the mandatory audit firm rotation entails. In the light of these events, we studied how the audit quality changes when audit firms rotate. Because we used the Jones Model and the Modified Jones Model, discretionary accruals were our proxy for audit quality. The initial sample consisted of all publicly listed companies which rotated audit firms from 2008 to 2012 in Sweden. We found that there was a statistically significant change in audit quality, in the form of higher discretionary accruals following the rotation. Based on earlier research claiming that higher discretionary accruals signifies lower audit quality, our results suggest that audit firm rotation in Sweden leads to a diminished audit quality. This might be due to the loss of firm-specific knowledge. Our results also indicate that the new auditing firms are more conservative than the auditor firm prior to the rotation, which might be explained by the increased audit risk that is related to the audit of the first-year client.