Client inquiry is a fundamental procedure for gathering audit evidence. Since inquiries are not audio- or video-recorded in practice, auditor memory is vital to the accuracy of evidence gathered in this manner. Due to the potential for error during memory encoding and retrieval, the effect of memory on judgment, and the cognitive complexity of conducting a face-to-face inquiry, examining factors affecting auditor memory of client inquiries is important. In this dissertation, I examine two factors likely to affect auditor memory of a client inquiry. First, encoding style is a low-level cognitive function representing how much stimuli an individual perceives before applying prior knowledge (schemata) to assist with encoding to long-term memory, affecting information noticed and remembered. Differences in auditors’ encoding style may explain variance in memory accuracy of evidence gathered from a client inquiry. Second, audit professionals often make hand-written or typed notes during client inquiries, and subsequently review the notes, which may affect memory. To address these issues, I first gather interview evidence from six professional auditors to determine how practicing auditors plan, prepare for, conduct, and document evidence from client inquiries. I then develop and execute a video-based experiment with 33 senior auditor participants, 23 masters-level accounting students, and 47 undergraduate-level accounting students to investigate whether encoding style and note taking affect auditor memory accuracy of, and audit judgments resulting from, a client inquiry. I find multiple significant results. First, I find that encoding style affects memory accuracy such that auditors quickly utilizing prior knowledge during an inquiry results in greater memory accuracy than auditors slowly utilizing prior knowledge. This finding suggests that quickly utilizing prior knowledge helps auditors to manage the cognitive complexity of a client inquiry. Second, I find that participants who take notes during an inquiry, and subsequently review his or her notes taken, have lesser memory accuracy than participants who do not take notes. This finding suggests note taking distracts participants during an inquiry, hindering memory accuracy. Third, I find that memory accuracy affects audit judgments such that memory accuracy is positively related to judging the client’s explanation as reasonable, and negatively related to judging the probability of material misstatement and likelihood to increase substantive testing. Finally, I find that encoding style has a significant indirect effect on audit judgment through memory accuracy. This study makes several contributions to audit practice and academic literature. First, this study contributes a discussion of how auditors conduct client inquiries based on interviews with very-experienced auditors from multiple accounting firms, representing various firm sizes. No prior research provides qualitative evidence of how auditors conduct inquiries. Second, this study contributes to the audit literature by finding that encoding style and note taking affect auditor memory accuracy of a client inquiry. Although the findings do not support hypotheses suggested by theory, the findings suggest further research in the topic is warranted. Third, this study contributes to the psychology literature by finding that encoding style affects memory in an information-robust, professional context, extending the generalizability of the encoding style construct beyond the abstract tasks with which it has been previously examined.

Tikslas:Ištirti kompiuterizuotam natų rašymui skirtas technologijas. Tyrimo objektas:Natų saugojimo formatai ir jų kūrimo programinė įranga. Problemos analizė:Kompiuterizuotam natų rašymui yra sukurta nemažai specialios programinės įrangos ir jų rezultato saugojimo formatų. Tačiau susistemintos informacijos apie tokių technologijų privalumus ir trūkumus rasti gan sunku, todėl vartotojai patys turi jas bandyti ir atrasti jiems labiausiai tinkančias. Tyrimo metodologija:Teoriniai tyrimo metodai: literatūros apžvalga ir analizė. Praktiniai tyrimo metodai: natografijos failų formatų apimties skirtumo tyrimas, natų rašymui skirtos programinės įrangos funkcionalumo įvertinimo bei patrauklumo vartotojui stebėjimas ir tyrimas. Naudotos priemonės:Sibelius 6, Harmony Assitant, Quick Score Elite Level II, Denemo – tyrimo duomenų gavimui ir kūrimui; Microsoft Excel 2003 – tyrimo duomenų aprašymui ir susisteminimui; SPSS Statistics 17.0 – tyrimo duomenų apdorojimui, analizei ir pateikimui; Microsoft Word 2003 – darbo rengimui ir pateikimui. Tyrimo apimtis: Failų formatų apimtis lyginta atsižvelgiant į: failo dydį, natų formato tipą, formato skaitomumą vartotojui, failo apimtį ir jos sumažinimo galimybę. Programinės įrangos funkcionalumas ištirtas įvertinant funkcijų kiekio santykį atitinkamose funkcionalumo grupėse: teksto įterpimas ir apiforminimas, lapo formatavimas, pasirinktų natų ir ženklų atvaizdavimas penklinėje, partitūros rašymas MIDI klaviatūra ir kompiuterio klaviatūra, muzikos... [toliau žr. visą tekstą] / Many various science areas are gradually relocating to information technology space and the recording of notes is not an exception. Hence, there are many different note recording and preserving formats and special software intended for the creation of such formats. However, because of comparatively rapid IT advancement it is usually hard to follow the all existing IT solutions and select the most proper, therefore, the objective of this work is to examine the technologies intended for the recording and preserving notes on the computer. During the time of this work the following examinations were completed: • The examination of note preserving formats; • The analysis of note recording software functionality; • The research of note recording software appeal; After completing the review of note preserving formats it was clear that they can be categorized into three groups: ascii, xml and binary. The note preserving formats which are based on ascii and xml codes are more coherent for the common user and take less hard disk space. After analyzing the note recording software the final results reveal that the Harmony Asisstant program is highly advanced and supports most functions. The Sibelius 6 is also very advanced and functional. After completing the note recording software appeal survey it was discovered that the respondents consider Sibelius 6 as the most appealing and coherent program.

有感於國內投資者對於連動債券了解有限，以及投資後發現名不符實的情況普遍，故為讓大多數一般非專業投資人更清楚了解連動債券的本質，以及發行商在產品設計時是如何去挑選連結標的資產，故本論文特別選取三檔國內目前當紅的滿息提前到期連動債券(Target Redemption Structured Note)，並利用寶來證券新金融商品研究部在Matlab System中內建的多資產蒙地卡羅模擬法來評價，以了解這類型連動債券所連結標的資產的結構與特性，並進一步分析這類連動債券的報酬率與其所標榜的提前滿息到期的可能性。 本論文研究發現 一. 滿息提前到期連動債券在發行後第二年提前到期機率低於30%，第三年起更陡降至個位數，可見要在連動債券存續期間提前到期機率並不高，反而持有到連動債券期滿(本論文探討三檔皆是十年期產品)機率偏高。 二. 本論文用多資產蒙地卡羅模擬法計算發現，要在第二年滿息提前到期機率並不高，此大大有別於銀行倒流試算(simulation)結果，主要是銀行倒流測試時間與樣本數較小，甚至是經過篩選，只將較好數據納入樣本數中，以美化測試結果。 三. 所連結一籃子標的資產之相關係數愈高將會提高產品設計商發行成本與提前到期機率，而本論文所探討的三檔滿息提前到期連動債券所連結的股權標的物都是分散在各個不同產業或是不同國家，所追求的是低相關係數，相關係數最高都不超過0.7，也因此三檔產品經分析後要在前幾年累積配息而達到滿息提前到期之機率普遍不高。 四. 所連結標的資產波動度提高可降低產品設計商發行成本，但同時也減低提前到期機率；本論文所探討三檔產品的連動標的資產波動度多處於半年以來相對低檔區，未來波動度升高機率高，故有利產品設計商但不利投資人。 五. 本論文研究還發現利率上揚可降低產品設計商發行成本，故預計在全球升息趨勢下，此類型產品仍有機會設計出更具吸引力的配息與額外紅利機制，以繼續吸引投資者眼光。 六. 滿息提前到期連動債券結構愈複雜，例如提供提前到期額外紅利補償、配息只升不降等，那麼發行商成本愈高，因此在連結標的物選擇上會傾向於股票檔數多、個股波動度高且相關係數愈低的一籃子股票。

This study was designed to evaluate the effect of concurrent notetaking and the quality of notes taken on the immediate recall of English lecture information by both native and non-native speakers of English. Additionally, the impact of short-term memory and familiarity with English on lecture information recall was also assessed. The subjects were 136 native speakers and 123 non-native speakers enrolled in Freshman English Composition classes at The University of Arizona. The Digit Span subtest of the WISC-R was administered to obtain a measure of short-term memory. Subjects were randomly assigned to a "listening only" or a "listening and notetaking" condition during a videotaped lecture presentation on the evolution of the Egyptian pyramid structure. Immediately following the lecture, the notes were collected to preclude review, and a 15-item multiple-choice test on lecture concepts and a 15-item multiple-choice test covering lecture details were administered. The data were subjected to multivariate analyses of variance (MANOVAS). A stepwise multiple regression analysis was also performed to determine which index/indices of note quality predicted information recall for American and international notetakers. Results indicated that (1) notetakers and non-notetakers did equally well in recalling lecture concepts and details; (2) no significant differences in the test performance of subjects who took "no notes," "low quality notes," "medium quality notes," or "high quality notes" were found; (3) subjects with high short-term memory ability recalled more concept and detail information than subjects with low short-term memory ability; and (4) native speakers of English recalled significantly more of the concepts and details presented in the lecture than non-native speakers. The regression analysis indicated that 4 of the 5 indices of note quality predicted recall performance, but the indices varied according to the kind of information tested and the subjects's ethno-cultural background. Implications concerning the nature of the findings and recommendations for future research were proposed.

AABSTRACTBSTRACT The aim of this thesis is to provide a comprehensive view on the issue of promissory notes as a guarantee in legal relations. It is supposed to serve both the debtor in building up his defense and the creditor in the evaluation of the risks he may face during the application of his promissory note. Apart from reference books and legislation, the main source used is the analysis of the case law and its contribution to the topic. This thesis is divided into four chapters. General issues are the theme of the first chapter with the focus on the signature and necessary entries on the note. Then the core of the hedge bill is questioned, concerning especially the nature of the securing contract, which is the reason of the guarantee function of the note and consequences associated with the transfer of the note. The second chapter is focused on the bilateral rights and obligations connected with the note and its secured claim, the risk of abuse of negotiable instruments and also the admissibility of causal objections in the case of the endorsement. Following that, suggestions of the possible defense against the abuse are proposed. The third chapter is devoted to procedural issues and the specifics of the procedure in this matter. The payment order is then discussed as well as the nature of the...

RESUME Bills of exchange and promissory notes are one of the most used instruments of business relationships in the area of Geneva law. This fact was undoubtedly caused by the unique attributes of bills of exchange and promissory notes which are represented especially by formality, obviousness, transparency and imperative nature. The main reason for compiling this dissertation is to describe disputed facts of bills of exchange and promissory notes with regard to the cases and scientific research. The dissertation deals only with the more detailed survey of the main topic, the other matters of legal relations bills of exchange and promissory notes will not be covered in this research. It contains authentic texts representing and explaining the topics in question. The dissertation provides a coherent interpretation of the chosen topic and it is the basis for the solution of certain problems in practice. The dissertation consists of four chapters and each of these chapters is subdivided into more specific units. The first chapter is an introduction to the history and current system of exchange law. The second chapter deals with the basic institutions of exchange law including types of bills of exchange and promissory notes. The third chapter is a resource for legal information and it deals with judicial...

We used a Byzantine Music piece performed by a well recognized chanter in order to derive experimentally the mean frequencies of the first five tones (D – A) of the diatonic scale of Byzantine Music. Then we compared the experimentally derived frequencies with frequencies proposed by two theoretical scales, both representative of traditional Byzantine Music chanting. We found that if a scale is performed by a traditional chanter is very close in frequency to the frequencies proposed theoretically. We then determined an allowed frequency deviation from the mean frequencies for each tone. The concept of allowed deviation is not provided by theory. Comparing our results to the notion of pitch discrimination from psychophysics we further established that the frequency differences are minute. The Attraction Effect was tested for a secondary tone (E) and the effect is quantified for the first time. The concept of the Attraction Effect is not explained in theory in terms of frequencies of tones.

The aim was to elucidate the social construction of chronic pain as a cause of work absence in the UK, focusing on negotiation of sickness certification and return to work, in the context of recent policies to tackle rising sick-listing rates, including a national educational programme about the health benefits of work, and introduction of the ‘fit note’. Following a literature review, two qualitative studies were conducted from a symbolic interactionist perspective. The first comprised semi-structured interviews with doctors and chronic pain patients, leading to a second study in which employers and employees with chronic pain were interviewed. Interviews were transcribed verbatim and analysed according to constructivist grounded theory principles. The first study revealed tensions in the doctor-patient relationship as the process of sickness certification was negotiated. The indeterminacy of chronic pain rendered the biomedical approach to diagnosis and assessment of capability for work problematic, while a shift to the psychosocial model could generate feelings of invalidation in patients. A wide range of moral and socio-cultural factors was invoked by doctors and patients to contest sick-listing decisions. The second study identified difficulties that can emerge when chronic pain patients return to work. Employees discussed how managers failed to understand their problems or make sustained adaptations; employers reported difficulty reconciling the needs of employees with organisational imperatives and argued that employees and doctors colluded in sanctioning low resilience. All stakeholder groups supported the fit note’s focus on capacity not incapacity, but were skeptical about whether it would surmount the tensions and difficulties that arise in sickness certification and return to work for chronic pain patients. Struggles for meaning and construction of identities are difficult for policy to address, but deeper understanding of the processes behind them and rich accounts of stakeholders’ views, may nudge the system towards more appropriate responses.

Traditionally, classroom testing is utilized and viewed as a way to measure students’ knowledge of material. However, research has shown that test taking also enhances long-term learning and retention of material, a phenomenon known as the testing effect. Across settings, research has found that compared to rereading or repeated reviewing, repeated testing leads to poorer performance on immediate tests, but stronger long-term learning of material on delayed tests. These results have been produced with various materials, such as prose passages, word-pair associates, and educational materials such as textbook chapters. However, the testing effect has not been examined in relation to student-generated materials, such as lecture notes. Lecture notetaking is widely embraced in postsecondary education. Both taking and reviewing notes have significant benefits on students’ academic and test performance. However, it is a complex cognitive task, which often results in students taking poor or incomplete notes and thus, limiting the benefits of notetaking and note review. There are many interventions to support students in taking better notes, but there is limited research on the effectiveness of the types of strategies used to review notes. This dissertation examined the effects of different note reviewing strategies on test performance: repeated review, self-testing, and rewriting. In two experiments, 69 and 117 undergraduate students watched a recorded lecture while taking notes. Students then studied the notes through the use of repeated review (reread), self-testing (repeated recall), or rewriting before taking either an immediate or delayed final multiple-choice test on the materials. The independent variables included study method (repeated review/reread vs. self-testing/repeated recall vs. rewriting) and time of test (immediate vs. delayed). The delayed variables included total test score, memory item performance, and inference item performance. Due to attrition in participants in Study 1, only study method was analyzed. Results of these studies did not find a testing effect. There was only a significant main effect of study method on the total test and inference items in Study 1, in which the repeated review group performed significantly better on the immediate test than the self-testing and the rewriting groups. There was no significant main effect of study method for Study 2. Instead, there was a significant main effect of time across the three dependent variables. Students performed significantly better on the immediate test than the delayed test. There was no significant study method x time of test interaction. These studies also examined whether quality and quantity of students’ notes had an effect on test performance. Three covariates were examined: note themes, number of propositions, and number of main ideas. In Study 1, number of propositions and number of main ideas were significantly related to all dependent variables. In Study 2, the results were mixed. Number of propositions and main ideas were significantly related to total test performance and memory items, but not inference items. However, for number of main ideas, there was a trend that approached conventional significance for inference items. Results also examined the effects of the notes taken during the study trials on test performance. In Study 1, the number of propositions recalled by students in the self-testing group was predictive of performance only on the total test score. The number of main ideas and propositions generated by students in the rewriting group were not significantly related to test performance. Results were similarly mixed in Study 2. Number of propositions and main ideas recalled by students in the self-testing group were not significantly related to test performance. In contrast, number of main ideas included in students’ notes in the rewriting group was related to performance on memory items and the total test items. Future research should continue to explore the testing effect in conjunction with note taking.

Abstract/ Concept of a bill of exchange and promissory note and its types The purpose of my thesis is to provide an introduction to the concept of a bill of exchange and promissory note particularly regarding its substantial requirements and stipulations. The thesis consists of five chapters. Chapter One provides an introduction into the history of bills of exchange. It mainly deals with the unification of legal regulations in Europe and with the process of evolution of legal regulations of both promissory notes and bills of exchange in Czech Republic. Chapter Two of the thesis is the basic introduction into the concept of a bill of exchange and a promissory note as a security, which is also, together with Chapter Three, dealing with the parties to the promissory note and bill of exchange. This chapter provides necessary introduction and basis for the next chapters four and five. Chapter Four is called "Substantial requirements of the bill of exchange". This chapter is one of the key parts of the whole thesis and it describes in detail all the substantial requirements of the bill of exchange. In situations where specialized literature does not provide unanimous point of view on some issues, the thesis provides with different perspectives of views held by authors often supported with judgments of the courts....