The thesis is an exploratory study of the gap between accounting research and financial reporting practices. The fundamental issue is that comprehensive accounting theories (CATs) have been largely disregarded in the formation of financial reporting practices. To understand why this should be so, the thesis studies continuously contemporary accounting (COCOA), the CAT associated with the Australian scholar Raymond John Chambers. The thesis adopts a hyperbolic reading of actor-network theory (ANT), which treats ANT on its own terms rather than diluting it by reference to other interpretive approaches. The thesis uses a single case-study approach that traces how Chambers developed what was to become COCOA throughout his life. Archival data and interviews, as well as primary and secondary literature, inform the empirical narrative. The narrative focuses on six distinct episodes: the publication of Chambers' first academic article in 1955, the debate and events that followed this article, attempts to influence financial reporting practices in the US in the 1960s, the publication of Chambers' most comprehensive statement on COCOA in 1966, further attempts to influence financial reporting practices in the US, UK, and Australia in the 1970s, and three instances where financial statements were prepared in accordance with COCOA in the 1970s. Through the empirical narrative, the thesis contributes to knowledge about the gap between accounting research and financial reporting practices by studying an actual CAT and the attempts of its proponent to change conventional thinking. What emerges is a nuanced narrative about COCOA filled with various actors, not normally associated with accounting research, that nonetheless turn out to be vital to the success of COCOA.

<p>This paper analyzes a manager's optimal ex-ante reporting system using a Bayesian persuasion approach (Kamenica and Gentzkow (2011)) in a setting where investors affect cash flows through their decision to finance the firm's investment opportunities, possibly assisted by the costly acquisition of additional information (inspection). I examine how the informativeness and the bias of the optimal system are determined by investors' inspection cost, the degree of incentive alignment between the manager and the investor, and the prior belief that the project is profitable. I find that a mis-aligned manager's system is informative</p><p>only when the market prior is pessimistic and is always positively biased; this bias decreases as investors' inspection cost decreases. In contrast, a well-aligned manager's system is fully revealing when investors' inspection cost is high, and is counter-cyclical to the market belief when the inspection cost is low: It is positively (negatively) biased when the market belief is pessimistic (optimistic). Furthermore, I explore the extent to which the results generalize to a case with managerial manipulation and discuss the implications for investment efficiency. Overall, the analysis describes the complex interactions among determinants of firm disclosures and governance, and offers explanations for the mixed empirical results in this area.</p> / Dissertation

M.Sc. (Environmental Management) / Please refer to full text to view abstract

In 1990, the accounting profession and the British government worked together to establish a new regulatory framework for financial reporting in the United Kingdom (UK), the Financial Reporting Council (FRC) and its two subsidiaries, the Accounting Standards Board (ASB) and the Financial Reporting Review Panel (FRRP). The FRRP enforces companies' compliance with the ASB's accounting standards and the accounting provisions of the UK Companies Act. Only one study, Brandt et al. (1997), has examined the activities and effectiveness of the FRRP. This dissertation attempts to extend Brandt et. al (1997) and add to understanding of the origins and regulatory actions of the FRRP.

Master of Science / School of Family Studies and Human Services / Sandra Stith / Sexual assault is a serious problem on college campuses. The purpose of this study was to examine factors that are associated with sexual assault survivors reporting their assault. The sample included 266 individuals who had experienced a sexual assault since enrolling in their university. A multinomial regression was tested to predict the odds of whether or not the survivor made a formal report of the assault, an informal report to friends or family members, or if the survivor told no one about the assault. The type of assault, the survivor’s relationship to the perpetrator, whether or not the survivor was drinking alcohol at the time of the assault, whether or not the survivor received sexual assault training, and the survivor’s perception of the overall campus climate were added as predictors of the odds of making a report. The participant’s belief that the university would handle the assault appropriately was used as a moderator of those associations. Race/ethnicity, gender, and sexual orientation were used as control variables. It was found that if the survivor had received sexual assault training, if the assault was vaginal or anal sex, and if the survivor had a positive perception of the overall campus climate, they were more likely to formally report the assault. If the perpetrator was an acquaintance, friend, or dating partner, survivors were less likely to formally report the assault. If the survivor was a racial or ethnic minority, they were less likely to formally or informally report the assault. Our findings suggest that there are ways universities can aid in survivors reporting their sexual assault through education, training, and improving the overall campus climate.

The aim of this thesis is an evaluation of effectiveness of management in non state and nonprofit sector and confrontation of theoretical knowledge and praxis based on real example of a nonprofit organization. For the evaluation of effectiveness of management I use financial analysis indicators which are modified for the nonprofit sector needs. Throughout the thesis, a series of additional questions, regarding financial sources, financial reporting problematic and report manipulation, is addressed. A considerable sphere of interest are also state interventions, their influence on nonprofit, state-run organizations and financial crisis impact. First part deals with theoretical knowledge gained from scholarly literature regarding key questions of the issues in question. The applied part is opened with the financial analysis methodology, followed by financial analysis of chosen organization itself, which is done on the basis of its financial reports.

My work focuses on legal and accounting definition of securities distributed according to the type, form and other factors.It will focus in particular on simplification of stocks and bonds, their measurement and reporting. Work also includes a simlified example, which compares the methods of valuation of securities in accordance with IFRS applicable to their different impacts on basic finacial indicators. At the conclusion I tried to briefly compare the international financial system IAS/IFRS and US GAAP, and I added some informations from the securities trading and publishing.

This theses is focussed on the issue of reporting of small and medium companies under IFRS for SME. The goal is to evaluate advantages and disadvantages of this reporting in czech enterprenual surrounding. At the beginning of the theses I outline the fundamentals of reporting under czech accounting principles and under IFRS for SME. The practical part is devoted to conversion of Financial Statements from czech accounting principles to IFRS for SME of a construction company that meets the criteria of a medium enterprise.Upon comparing of the both Financial Statements I have come to a conclusion that the Financial Statements under IFRS for SME give certainly a greater evidence than the Financial Statements under Czech accounting principles. Although I have come to a conclusion that the Financial Statements under IFRS for SME are better, their applicability for some companies could be questionable. Such a company could be the one that does not have separate owners and managers.

Systematic reviews of diagnostic test accuracy (DTA) studies are fundamental to the decision-making process in evidence-based medicine. Although such studies are regarded as high-level evidence, these reviews are not always reported completely and transparently. Sub-optimal reporting of DTA systematic reviews compromises their validity, generalizability, and value to key stakeholders. This thesis evaluates the completeness of reporting of published DTA systematic reviews based on the PRISMA-DTA checklist and provides an explanation for the new and modified items (relative to PRISMA), along with their meaning and rationale. Our results demonstrate that recently published reports of DTA systematic reviews are not fully informative, when evaluated against the PRISMA-DTA guidelines: mean reported items=18.6/26(71%, SD=1.9) for PRISMA-DTA; 5.5/11(50%, SD=1.2) for PRISMA-DTA for abstracts. The PRISMA-DTA statement, this document, and the associated website (http://www. prisma-statement.org/Extensions/DTA) are meant to be helpful resources to support the transparent reporting of DTA systematic reviews and guide knowledge translation strategies.

>Magister Scientiae - MSc / Background and Objectives: The reporting of adverse drug reactions (ADRs) is a major public health necessity. It is estimated that only six to 10 percent of all ADRs are reported worldwide. This number is far less than the actual cases of ADRs which occur in healthcare facilities. There appears to be lack of knowledge, awareness and willingness of healthcare professionals to report ADRs, which prompted some countries to nominate a person for ADR reporting in facilities. The objectives of this study were to ascertain which facilities had a nominated person or committee for ADR reporting, describe the knowledge and training of these individuals, describe the processes followed by the facilities for ADR reporting, determine the most commonly reported ADRs and causative drug classes, and, determine the factors which facilitate or hinder ADR reporting. Method: This was an exploratory, multicenter study. A structured questionnaire with closed and open-ended questions was used for data collection. The study was conducted in Gauteng province, where stratified non-random sampling was used to collect data in the selected regional and district public hospitals. Results: Six regional hospitals and five district hospitals participated in the study. Five (45.5%) of these hospitals had a person nominated for ADR reporting, of which all were pharmacists. All the respondents nominated for ADR reporting stated their knowledge and confidence in identification of ADRs as average and above. One (20%) of the nominated persons for ADR reporting did not have pharmacovigilance training. The reported number of ADRs over the past 12 months ranged between zero and 199. Only two (40%) of the hospitals with a nominated person for ADR reporting received feedback on the submitted reports from a committee. Only one (16.7%) of the six hospitals that did not have a nominated person or committee for ADR reporting had plans to nominate a person for this function. ADR reporting in these hospitals were performed by the pharmacy that collated the identified ADRs into a report and distributed these to the Pharmacy and Therapeutics Committee (PTC) and South African Health Products Regulatory Authority (SAHPRA). Only one hospital out of all the hospitals (n=11) did not use the national ADR reporting form and rather used an incident report. Out of all the participating hospitals, only two (18.2%) of the hospitals had an algorithm in place to assist with the identification of ADRs. The researcher went through the file where ADR reporting forms were kept for the past 12 months, and reported that the most commonly reported ADR type across participating facilities was allergic reactions such as rash and angioedema reported by eight of the facilities, followed by administration errors and quality issues each from three facilities. While the most frequently reported drug class associated with these ADRs included antiretrovirals (ARVs) and angiotensin converting enzyme (ACE) inhibitors reported at eight and six facilities, respectively. The most common challenge to ADR reporting at participating facilities was non-reporting of ADRs, followed by fear of litigation and patient’s unwillingness. Although all the hospitals in this study had facility PTCs, only one hospital had a pharmacovigilance subcommittee and the others included ADRs as an agenda point of the PTC meetings. Conclusion: Less than half of the facilities had a person nominated for ADR reporting. Pharmacists and the pharmacy were synonymous with ADR reporting as all nominated persons were pharmacists and in facilities were there were no nominated person, the responsible pharmacist was identified as the contact person for ADR reporting. Although all hospitals had PTCs, there was rarely a subcommittee dedicated to pharmacovigilance or ADR reporting, which culminated in a lack of feedback to healthcare workers that could promote it in the facility. Underreporting of ADRs by health care workers was the major challenge to effective ADR reporting as this function was considered to be too time consuming.