Diese Dissertation umfasst drei Studien über Finanzberichterstattung gemäß International Financial Reporting Standards (IFRS) und Wirtschaftsprüfung. Da die IFRS ein prinzipienbasiertes Standardsystem sind, haben Abschlussersteller beabsichtigte Ermessensspielräume bei der Erstellung ihrer Finanzberichte. Die ersten beiden Studien widmen sich den Fragen, wie genau Abschlussersteller entsprechende Ermessensspielräume ausüben und inwieweit dies von der Wahl des Abschlussprüfers abhängt. Die erste Studie untersucht die Anhangangaben zu Ermessensentscheidungen und Schätzunsicherheiten (gemäß IAS 1). Sie liefert deskriptive Belege für ein insgesamt zunehmendes Niveau der Offenlegung dieser Anhangangaben und dafür, dass das Offenlegungsniveau über verschiedene Abschlussprüfer hinweg variiert. Inspiriert durch die Ergebnisse der ersten Studie widmet sich die zweite Studie der Frage, welche Arten von Abschlussprüfern (d.h. dominierende im Vergleich zu nicht dominierenden Abschlussprüfern) Unternehmen dazu motivieren, (mehr) relevante Angaben zu den erwarteten Auswirkungen der erstmaligen Anwendung des neuen IFRS 16 „Leasingverhältnisse“ im Erstanwendungsjahr offenzulegen. Die Ergebnisse deuten darauf hin, dass Mandanten dominierender Abschlussprüfer weniger standardisierte Angaben („boilerplate disclosures“) machen und der Zusammenhang zwischen der Leasingintensität und dem Detaillierungsgrad der Angaben bei diesen Mandanten stärker ist. Die dritte Studie nimmt die Ergebnisse der ersten beiden Studien zum Anlass, die Struktur des Prüfungsmarktes zu untersuchen. Der Fokus liegt hierbei auf der Entwicklung der Konzentration des Abschlussprüfermarktes in Großbritannien und Deutschland rund um eine regulatorische Änderung auf EU-Ebene, die neue Prüfungsanforderungen mit sich bringt, einschließlich der obligatorischen regelmäßigen Rotation von Prüfungsgesellschaften. Während die Ergebnisse auf einen etwa gleichstarken Rückgang der Konzentration der Prüfungsmärkte in beiden Ländern hindeuten, zeigen weitere statistische Tests, dass dieser Rückgang auf nationale Besonderheiten zurückzuführen ist. / This dissertation comprises three papers on financial reporting and auditing. The first two papers examine whether the extent to which the principles-based character of International Financial Reporting Standards (IFRS) allows management to exercise judgement in the preparation of firms’ disclosures is contingent on auditor-type. The first paper explores judgment and estimation uncertainty disclosures (IAS 1) and provides descriptive evidence on an overall increasing trend of disclosure levels and that disclosure levels vary in the cross-section, among other things, by auditor. Inspired by that, the second paper goes a step further and emphasises on the question what type of auditors (i.e., dominant in comparison to non-dominant auditors) motivate firms to provide (more) relevant disclosures on how they expect IFRS 16 – a new standard on leasing – to affect their financial statements in the period of initial application. Results suggest that clients of dominant auditors use less boilerplate disclosures and that the association between leasing intensity and disclosure detail is stronger for those clients. Due to the results of both papers suggesting that the auditor choice matters when firms face judgement in the preparation of their disclosures, the (development of the) audit market structure underlying certain regulations becomes relevant. Thus, the third paper takes these findings of the first two papers as motivation to examine the audit market concentration in the UK and Germany around a regulatory change at the EU level that entails new audit requirements including mandatory audit firm rotation on a regular basis. While aggregate statistics suggest a decrease in market concentration of similar size in both countries, further tests reveal that these decreases are driven by national peculiarities.

本研究は受刑者教育プログラムを開発してその効果を明らかにすることを目的としている．主要教育方法としては視聴覚教育やグループワークを加味した日本のロールレタリング技法を採用し，合計12セッションのプログラムを構成した．2015年の間，Z刑務所受刑者34名を対象に3期にかけてプログラムを行い，教育前後の受刑者の心理的変化を確認した．また，受刑者の課題とFGIの質的内容分析を通じて教育効果を再確認した． / The object of this study is to develop and to evaluate an education program for prison inmates. The main method of this program which consists of 12 sessions is "role lettering" added to group work and audio-visual stimulation. In 2015, 34 prison inmates participated in this program at Z prison in Korea. This program has verified in evaluating the inmates' psychological change. And it has reverified in evaluating the effectiveness of education through qualitative content analysis of focus group interview as well as prison inmates' tasks. / 博士(社会福祉学) / Doctor of Philosophy in Social Welfare / 同志社大学 / Doshisha University

[pt] Recentemente, o tópico de Gestão de Conhecimento Pessoal vem ganhando muita popularidade. Ilustrado pelo rápido crescimento de aplicativos como Notion, Obsidian, e Roam Research e da aparição de livros como How to Take Smart Notes e Building a Second Brain. Contudo, ainda é uma área que não foi fortemente envolvida pelo Processamento de Linguagem Natural (NLP). Isso abre uma bela oportunidade para a aplicação de NLP em operações com conhecimento. Nosso objetivo é o desenvolvimento de um sistema de software que utiliza NLP e aplicatovps de anotação para transformar uma coleção de textos isolados em uma coleção de textos interconectada e inter-navegável. Isso é feito usando mecanismos de navegação baseados em conceitos mencionados e recomendações semânticas. Neste trabalho apresentamos a metodologia para construir o sistema, demonstrações com exemplos palpáveis, assim como uma avaliação para determinar a coerência dos resultados. / [en] Recently, the topic of Personal Knowledge Management (PKM) has seen a surge in popularity. This is illustrated by the accelerated growth of apps such as Notion, Obsidian, and Roam Research, and the appearance of books like How to Take Smart Notes and Building a Second Brain. However, the area of PKM has not seen much integration with the field of Natural Language Processing (NLP). This opens up an interesting opportunity to apply NLP techniques to knowledge operations tasks. Our objective is the development of a Software System that uses NLP and note-taking apps to transform a siloed text collection into an interconnected and inter-navigable text collection. The system uses navigation mechanisms based on shared concepts and semantic relatedness between texts. In this study, we present a methodology to build this system, the research context, demonstrations using examples, and an evaluation to determine if the system functions properly and if the proposed connections are coherent.

En Haïti, la sécurité routière est un problème de santé publique important, causant plus de blessés et de morts que le système de santé du pays ne peut prendre en charge. Afin d’améliorer la sécurité routière, des stratégies de transfert de connaissances (TC) sont nécessaires pour promouvoir l’élaboration de politiques basées sur les connaissances issues de la recherche (CIR). Une stratégie de TC a été élaborée pour partager avec des acteurs clés les résultats de trois récentes études sur la sécurité routière en Haïti. L’objectif de la présente recherche était d’évaluer l’appréciation, le contenu et l’impact sur l’utilisation des connaissances de cette stratégie. L’étude a utilisé un devis mixte, employant deux questionnaires quantitatifs (n = 13/16) deux à trois mois après un atelier délibératif au coeur de la stratégie et des entretiens qualitatifs (n = 12/16) ont été menés sept à neuf mois post-atelier. L’atelier a généralement été apprécié par les participants, notamment pour la qualité des données présentées et pour son approche multidisciplinaire. Cependant, ils ont été déçus par l’absence de décideurs, et par le nombre et la variété limités de parties prenantes présentes. Même si les participants ont rapporté une forte volonté d’utiliser les connaissances présentées, l’atelier a eu un effet limité sur leur utilisation. Cette étude met en évidence le potentiel des ateliers délibératifs intégrés à une stratégie de TC dans les pays à revenu faible et intermédiaire, ainsi que l’importance d’inclure les décideurs dans le processus. Cette recherche aboutie à une série de recommandations pour de futurs ateliers, afin d’augmenter leur impact sur l’utilisation des connaissances et de promouvoir la prise de décision basée sur des CIR. / In Haiti, road safety is an important public health issue, causing more deaths and injuries that the country’s health system can provide for. Knowledge transfer (KT) strategies are needed to promote evidence-based policy-making (EBDM) to improve road safety. A KT strategy was developed to share with key actors the results of three recent studies about road safety in Haiti. The present research’s purpose was to evaluate the appreciation, the content, and the impact on knowledge use by key actors of this KT strategy. This research used a mixed-method design, using quantitative questionnaires (n = 13/16) two to three months following the workshop at the center of this strategy, and qualitative interviews (n = 12/16) seven to nine months post-workshop. The workshop was generally appreciated by participants, especially for the quality of the data presented and its multidisciplinary approach. However, they were disappointed by the absence of decision-makers and by the limited number and variety of stakeholders present. Even though the participants reported a strong will to do so, the workshop had limited effect on knowledge use. This study highlighted the potential of deliberative workshops as a knowledge transfer strategy in LMICs, as well as the importance to include policy-makers in the process. This research also resulted in certain recommendations for future workshops, in the objective of increasing knowledge use and of promoting evidence-based decision-making.

No description available.

Les deux volets de cette thèse de recherche-création en études littéraires visent à observer la narration non fiable dans les œuvres romanesques. Le roman, intitulé D’autres fantômes, intègre des dispositifs textuels qui supportent une narration problématique et occasionnent une expérience du soupçon. Albert, témoin du suicide d’une inconnue dans le métro, se décide à marcher sur les traces de cette femme pour lui redonner vie. Sa recherche souffre de ses rencontres avec des personnages énigmatiques qui l’entraînent sur de fausses pistes. Son acharnement brouille sa lucidité et le fait basculer dans l’obsession ; il en vient à douter de ses souvenirs, des événements, des lieux. En plus d’ébranler ses liens familiaux, cette aventure l’amène à confronter ses fantômes du passé, qui reparaîtront pour transformer son enquête en quête identitaire. Sur le plan narratologique, le discours intérieur d’Albert problématise la « narration simultanée » et montre l’influence de la subjectivité sur l’énonciation. La réflexion théorique, intitulée Entre inconscience et volonté : conflit de lectures et construction du soupçon dans quelques narrations non fiables indécidables, s’intéresse à l’indécidabilité interprétative que supposent certains cas de non-fiabilité narrative. Plus précisément, l’étude veut sonder le « lieu interprétatif » où coexistent, dans certains romans, deux hypothèses de lecture conflictuelles, voire incompatibles : le narrateur « inconscient » de sa non-fiabilité peut paraître « volontairement » non fiable pour certains lecteurs, et vice versa. À côté des romans Le ciel de Bay City (Mavrikakis, 2008) et Le Black Note (Viel, 1998), L’emploi du temps (Butor, 1957) mobilise l’essentiel de l’analyse. Cette œuvre engendre des lectures de la non-fiabilité soutenues par un motif ou par une cause (tromperie ou faillibilité), lesquels s’avèrent contradictoires. L’étude, alliant narratologie et théories de la lecture, souligne le rôle du lecteur devant l’ambiguïté à laquelle mène l’intention des narrateurs. À cet effet, l’étude évalue le degré de responsabilité des narrateurs et éclaire le processus d’élaboration du soupçon. L’objectif d’une telle approche est de cibler les stratégies relatives aux différents types de narrateurs, de façon à déterminer les conditions nécessaires à l’incertitude des lectures. / Both parts of this research-creation thesis in literary studies address the unreliable narration in fiction. The novel, D’autres fantômes, uses textual devices that create a problematic narrative experience and generate suspicion. Albert, who witnesses the suicide of a woman in the subway, decides to follow in her footsteps to bring her back to life. His research efforts are somewhat derailed by encounters with enigmatic characters who steer him on the wrong track. His lucidity is blurred by his blind determination, which turns into obsession ; he starts to doubt his memories, the events, the places. Not only does this adventure undermine his family ties, it also forces him to confront ghosts from his past, who transform his investigation into a quest for identity. In narratological terms, Albert’s inner speech problematizes the « simultaneous narration » and demonstrates the influence of subjectivity on the story. The theoretical reflexion, titled Entre inconscience et volonté : conflit de lectures et construction du soupçon dans quelques narrations non fiables indécidables, focuses on the interpretative undecidability in some examples of narrative unreliability. More specifically, the study observes the « interpretative place » where, in some novels, two conflicting interpretations coexist : the « unconscious » unreliable narrator may seem « voluntary » for some readers, and vice versa. L’emploi du temps (Butor, 1957) is the main object of the analysis, but the study also builds upon novels like Le ciel de Bay City (Mavrikakis, 2008) and Le Black Note (Viel, 1998). L’emploi du temps contains unreliable accounts, as shown by the contradictory pattern or cause (trickery or fallibility). The study, which relies on narratology and theories of reading, emphasizes the role of the reader in relation to textual tension created by the ambiguous narrators’ intention. The study analyzes the degree of responsibility of the narrators and clarifies the process used to create suspicion. By the approach, we aim to define the strategies used by different types of narrators in order to identify the necessary conditions for the ambivalence of possible interpretations.

本論文含蓋三篇文章，分別從評價、避險和風險控管三方面，分析上限型股權連結保本票券。 第一篇文章為上限型股權連結保本票券之設計、評價和比較。本文考量投資人保守的投資行為與設限型股權連結票券所存在的delta跳躍(delta jump)現象，延伸Brennan and Schwartz (1976)模型，提出一個能在股價波動之際，使發行的避險部位delta呈現平滑變動且兼具保本(protected principal)功用的一般化模型(general form)。相較於一般的設限型股權連結保本模型，本模型具有以下特色。第一，加入股價成長率的調整因子(adjustable factor)，當景氣低靡，股價不停下跌時，正的調整因子可減緩股價下滑之勢，進而增加投資人在票券到期日時獲取更多資本利得(capital gain)的機會。同時，調整因子縮小了當期股價成長率與股價上限成長率(capped stock growth rate)之間的差距，繼而減緩delta 跳躍的幅度，降低發行者的避險成本。並且在HJM利率模型下，delta隨股價與股價波動度的變化更顯平滑(smooth)。第二，在保本率(protection rate)和參與率 (participation rate)不變之下，本模型的期初合理價格(fair price)較低，投資人能以較低的成本取得同等的投資保障。第三，若將本票券的名目面額(notional principal)視作共同基金(mutual fund)的淨值(net value)，而該淨值與股價連動，則本模型即成為股權連結的保本型基金(principal-protected fund)。 第二篇文章是路徑依賴之上限型股權連結保本模型之評價和風險測量。該文是擴展Brennan and Schwartz (1976)模型發展一個路徑依賴之上限型股權連結保本模型，並且提出一個比二元數模型更精確的封閉解。此外，也對七個時間序列進行股價波動度之精確檢定，得知AR-ARCH(1)模型對上限型股權連結保本票券而言，較其它時間序列模型，更能有效估計股價之波動度。 第二篇文章是外國資產的風險管理。目前在國內金融市場上，國外金融商品很多，大都以外幣計價，因此匯率風險是投資人不可忽視的因子。本文拓展Kupiec(1999)模型，將匯率風險加入模型中，使投資人更有效進行風險管理。 / This thesis studies valuation, hedge and risk management of capped equity-linked and principal-protected notes by means of the following essays: (1) Design, Valuation and Comparison of Capped Equity-linked and Principal-protected Notes (2) Valuation and Risk Measurement of Capped Equity-linked and Principal-protected Notes with Path Dependence (3) Risk Management of Foreign Assets Capped equity-linked and principal-protected notes are similar with barrier options. There exists delta jump as stock price or growth rate reaches the barrier. But previous studies about equity-linked and principal-protected notes with a restricted growth rate of stock price never explicitly discussed how the delta jump could be solved. In my first essay, I present a new design for capped equity-linked and principal-protected notes and add an adjustable factor to growth rate of stock price in such a way that the adjustable factor narrows the gap between the current stock growth rate and the capped stock growth rate and thus really reduces the magnitude of the delta jump and hence lowers the hedging cost for brokers. Recently, the focus of previous studies about principal-protected notes has been on either the restriction on the rate of stock return or the path dependence on the underlying asset, but not both in the same context. In my second essay, I develop a model on the capped, equity-linked and principal-protected notes with path dependence. There are two issues in this article. The first issue is valuation on the capped, equity-linked and principal-protected notes with path dependence. I find a closed-form approximation using the 2nd-order Taylor approximation and the method of Vorst (1992) that has higher accuracy than binomial tree model as maturity time or volatility becomes large. The second issue is risk measurement. I use VaR model to evaluate market risk of the principal-protected notes, and employ seven univariate time series models to forecast volatility and examine the accuracy. Additionally, investors may well encounter potential loss as the prices of financial products are reduced in the secondary market. The VaR is mainly concerned with the downside risk and becomes a standard measure of financial market risk that is increasingly used by investors. But if we want to apply 〝textbook〞formulation to risk management of foreign assets, there leaves exchange rate risk out of consideration. Therefore, I extend the work by Kupiec (1999) to present VaR formula with exchange rate risk for foreign assets and then to manage market risk usefully.

Indiana University-Purdue University Indianapolis (IUPUI) / Anatomy A215: Basic Human Anatomy (Anat A215) is an undergraduate human anatomy course at Indiana University Bloomington (IUB) that serves as a requirement for many degree programs at IUB. The difficulty of the course, coupled with pressure to achieve grades for admittance into specific programs, has resulted in high remediation rates. In an attempt to help students to improve their study habits and metacognitive skills Medical Sciences M100: Improving Learning Skills in Anatomy (MSCI M100) was developed. MSCI M100 is an undergraduate course at IUB which is taught concurrently with Anat A215, with the hopes of promoting academic success in Anat A215. This multifaceted study was designed to analyze the factors associated with students who remediate Anat A215, to predict at-risk students in future semesters, and assess the effectiveness of MSCI M100. The first facet involved analysis of Anat A215 students’ demographic information and class performance data from the spring semester of 2004 through the spring semester of 2010. Results of data analysis can be used by IUB instructors and academic advisors to identify students at risk for remediating, as well as provide other undergraduate anatomy instructors across the U.S. with potential risk factors associated with remediation. The second facet of this research involved analyzing MSCI M100 course assignments to determine if there are improvements in student study habits and metacognitive skills. This investigation involved quantitative analysis of study logs and a learning attitudes survey, as well as a thorough inductive analysis of students’ weekly journal entries. Lastly, Anat A215 exam scores and final course grades for students who completed MSCI M100 and students who did not complete MSCI M100 were compared. Results from these analyses show promising improvements in students’ metacognition and study habits, but further research will better demonstrate the efficacy of MSCI M100.

Master thesis focuses on complex conducting of the technological project with accented earthwork, laying foundations and ceiling construction. Apartment building consists of two floors and is based in complicated geotechnical conditions which require changing subsoil and laying a foundation slab. The main aim of this thesis is a proposal of technological notes, time and financial management, selection of machinery, transport to the building site, work safety regulations, quality check of the conducted work and construction organisation.

Indiana University-Purdue University Indianapolis (IUPUI) / This thesis is a study of how people in the nine counties of central Indiana learned, appreciated, and performed music from 1800 to 1840. A concluding proposal for a public history application of this research is included.