abstract: ABSTRACT Since it was officially established, China’s stock market has witnessed rapid cultural, social, economic, and legal transformations during the last two decades. But the development of China’s stock market brought with it the frequent occurrence of securities crimes and other types of white-collar crimes that harmed vast numbers of public retail stockholders. This study reviews sociolegal theories, especially law and finance theories, to shed light on the construction of regulatory mechanisms for the Chinese stock market. The critical point for stock market regulation is to curb securities irregularities and protect investors. This study applies white-collar criminological theories, especially crime-as-choice theories, to link the theoretical analyses of the causes of securities crimes to the laws, policies and practices governing the Chinese stock market. Historical, documentary and policy analyses, case analyses, and analysis of interviews, and observations of weibos and blogs are employed in this study. The data sources consist of: (1) historical information on the development of China’s stock market and its regulation, both in terms of legislation and practice; (2) interviews with 40 retail stockholders, each of whom has more than ten years of experiences in stock trading, in two Chinese cities, Shenzhen and Haikou; and (3) online statements and comments of 30 well known Chinese economists, law scholars, financial commentators, lawyers, and securities experts in Sina weibos (microblogs) and blogs. Based on the analyses, this study suggests revising relevant laws and establishing supporting mechanisms to reduce securities irregularities and crimes in China’s stock market and strength the protection of stock investors. My study also draws attention to the growth of rights consciousness of public retail stockholders, which has potential to propel political and legal reform for the development of the Chinese stock market. / Dissertation/Thesis / Doctoral Dissertation Justice Studies 2015

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The purpose of this study was to explore the impact of regulatory changes on the client service delivery strategies of a multinational accounting firm based in South Africa. These regulatory changes were implemented in an effort to avert corporate scandals such as Enron in future and now seek to govern, amongst others, the activities and conduct of accounting firms.The focus of this research study is limited to a large accounting firm operating in South Africa in order to confirm and establish the extent of the impact of regulatory changes on client service strategies. Qualitative research was conducted through six face-to-face in-depth interviews with the top management of a large accounting firm. The single case study methodology was implemented using purposive, non-probability sampling and a semistructured questionnaire as research tool.The research confirmed the internal and external validity of regulatory changes on the client service strategies of the accounting firm and the profession. Although financial reporting regulations have forced accounting firms to become better acquainted with the client’s business risk, frustration due to independence restrictions exists and affects the auditor-client relationship. Unfortunately, increased regulations have also caused accounting firms to adopt onerous risk mitigating measures, thus negatively influencing their efficiency. / Dissertation (MBA)--University of Pretoria, 2010. / Gordon Institute of Business Science (GIBS) / unrestricted

The debate of regulation and government involvement in markets has been alive for decades. With the recent economic crisis, the debate has been elevated and most developed economies have had to rely on government involvement for their survival. The most contentious point for many was whether regulation positively or negatively impacts the markets. The purpose of this study is to explore the impact of regulation on the energy sector in South Africa and whether regulation attracts new entries into the energy sector, thus creating an environment for competition. The research methodology used was based on exploratory research which comprised of face-to-face in-depth interviews with key informers from each of the stakeholder groups. In-depth interviews provided useful and detailed information from each key informer. The results from thirteen in-depth, face-to-face interviews with the key informers were analysed and presented. It was found that the majority of the key informers believed that regulation impacts competition and profits. Having the entire sector regulated has more of a negative impact. There is a lack of new entries into the energy sector with minimum competition created. There is an urgent need for a constructive pricing structure in the energy sector. / Dissertation (MBA)--University of Pretoria, 2010. / Gordon Institute of Business Science (GIBS) / unrestricted

Class of 2013 Abstract / Specific Aims: To compile and evaluate the impact of Arizona pharmacy rule waiver requests from 2002 through 2012 and to determine the current status of these waivers. Methods: Minutes of the Arizona State Board of Pharmacy (ASBP) meetings were reviewed to identify pharmacies which had sought waivers to Arizona state pharmacy regulations. Information was collected from the ASBP meeting minutes and from the ASBP pharmacy permits database. Persons at the pharmacies were contacted regarding their operation, whether the waiver was still in use, and any perceived impact the waiver had made. Main Results: Fifty waivers were requested of the ASBP. All but three of these requests were granted. The most waivers were requested for hospital and mail order pharmacies and the most common requests were for a smaller than required pharmacy floor plan area, no pharmacist final inspection or initialing, and fewer than the required hours of operation. One waiver was associated with a poor outcome and was subsequently rescinded. Three waivers were followed by rule changes. Some waivers improved pharmacy service to underserved or specialty patient groups and others increased patient convenience or eliminated unnecessary labor, facilities or equipment. One waiver reduced product waste and another enabled pharmacy students to get compounding experience. Several waivers allowed technicians to work from home. About half the waivers are either no longer in use or were never used. Conclusion: The waiver process has helped pharmacy evolve. The waiver process has also allowed businesses to serve underserved populations and special patient groups.

Identification and characterization of regions influencing the precise spatial and temporal expression of genes is critical to our understanding of gene regulatory networks. Connecting transcription factors to the cis-regulatory elements that they bind and regulate remains a challenging problem in computational biology. The rapid accumulation of whole genome sequences and genome-wide expression data, and advances in alignment algorithms and motif-finding methods, provide opportunities to tackle the important task of dissecting how genes are regulated. Genes exhibiting similar expression profiles are often regulated by common transcription factors. We developed a method for identifying statistically over-represented regulatory motifs in the promoters of co-expressed genes using weight matrix models representing the specificity of known factors. Application of our methods to yeast fermenting in grape must revealed elements that play important roles in utilizing carbon sources. Extension of the method to metazoan genomes via incorporation of comparative sequence analysis facilitated identification of functionally relevant binding sites for sets of tissue-specific genes, and for genes showing similar expression in large-scale expression profiling studies. Further extensions address alternative promoters for human genes and coordinated binding of multiple transcription factors to cis-regulatory modules. Sequence conservation reveals segments of genes of potential interest, but the degree of sequence divergence among human genes and their orthologous sequences varies widely. Genes with a small number of well-distinguished, highly conserved non-coding elements proximal to the transcription start site may be well-suited for targeted laboratory promoter characterization studies. We developed a “regulatory resolution” score to prioritize lists of genes for laboratory gene regulation studies based on the conservation profile of their promoters. Additionally, genome-wide comparisons of vertebrate genomes have revealed surprisingly large numbers of highly conserved non-coding elements (HCNEs) that cluster nearby to genes associated with transcription and development. To further our understanding of the genomic organization of regulatory regions, we developed methods to identify HCNEs in insects. We find that HCNEs in insects have similar function and organization as their vertebrate counterparts. Our data suggests that microsynteny in insects has been retained to keep large arrays of HCNEs intact, forming genomic regulatory blocks that surround the key developmental genes they regulate. / Medicine, Faculty of / Medical Genetics, Department of / Graduate

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The thesis seeks to find some satisfactory concept of income and contrasts economic income concepts with accounting concepts. The case for price-level accounting is set out by illustrating from various case studies the deviation of income in real terms from reported income, and by considering the theoretical arguments in favour of price-level accounting. Arguments against price-level accounting then follow. Principles underlying the two main schools: the purchasing power historical cost system and the current cost system are next considered followed by a demonstration and appraisal of the application of several price-level accounting systems that have been proposed. Finally a reconciliation between economic and accounting concepts of income is attempted, and a position in favour of price-level accounting is supported. / Business, Sauder School of / Graduate

The regulatory properties of fructose 1,6-diphosphatase (FDPase) from liver of rainbow trout (Salmo gairdneri), South American lungfish (Lepidosiren paradoxa) and migrating pink salmon (Oncorhynchus gorbuscha) were examined over the physiological temperature ranges of the organisms. In rainbow trout saturation curves for substrate (fructose 1,6-diphosphate), and a cofactor (Mg²⁺ ) are sigmoidal, and the evidence suggests cooperative interaction between the binding sites for these ligands. The affinity of the trout enzyme is approximately 50-to 100-fold higher for Mn²⁺ than for Mg²⁺ and the Mn²⁺ saturation curve is hyperbolic. The enzyme is inhibited by Ca²⁺ and Zn²⁺ and this inhibition appears to be competitive with respect to cofactor. The trout FDPase has an alkaline pH optimum and high pH values enhance FDPase affinity for cofactor. Low concentrations of 5'AMP inhibit the rainbow trout FDPase and the enzyme-AMP interaction is sensitive to temperature; thus, Ki for AMP at 25° is approximately 30-fold higher than at 0°. Furthermore, increasing concentrations of the cofactors tend to reduce and/or reverse the AMP inhibition and it is suggested that these ions may play a role in regulating the efficiency of AMP as an inhibitor of FDPase activity. Similar to the trout FDPase, substrate and cofactor saturation curves for the lungifsh FDPase are sigmoid and Hill plots of the data suggest homotropic interaction between their respective binding sites. Affinity of the lungfish enzyme for substrate increases markedly at low temperature, with the result that at physiological concentrations of substrate, the velocity of the reaction is essentially independent of temperature. In addition, increasing pH values stimulate enzyme activity and increase affinity of the lungfish FDPase for cofactor. The lungfish enzyme is inhibited by AMP, as is the trout FDPase, but affinity for the allosteric inhibitor is reduced and this FDPase-AMP interaction is independent of temperature. It is suggested that the decreased sensitivity to AMP is adaptive in view of the aestivating habit of the South American lungfish, under which condition the animal would be starved for long periods of time and a low energy charge (high concentrations of AMP) would probably exist in the liver cell. The regulatory properties of FDPase from migrating salmon were investigated. The calculated energy charge of the liver cell from these fish is very low (0.464) in keeping with the extended starvation and high rates of muscular and biosynthetic activity in these organisms. As in the trout and lungfish enzymes, affinity of salmon FDPase for substrate increases with a decrease in temperature. As a result at physiological concentrations of substrate enzyme activity is independent of temperature. Arrhenius plots of the saturation kinetics are complex and suggest an inter-conversion of one or more forms of the enzyme. Subsequent examination of the enzyme by sucrose density gradient centrifugation at different temperatures indicates that such thermally-dependent changes in conformation of the protein do occur, a finding which also offers a basis for the observed temperature-dependent changes in Km for substrate. The affinity of salmon FDPase for its allosteric inhibitor, AMP, is lower than in other FDPases and this enzyme-AMP interaction is largely insensitive to temperature. The functional significance of this reduced sensitivity to AMP is that it allows normal, indeed high, FDPase activity during conditions of low energy charge. These findings suggest mechanisms for the maintenance of high rates of gluconeogenesis in salmon during spawning migration. / Science, Faculty of / Zoology, Department of / Graduate