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Increasing positive peer reporting and on-task behavior using a peer monitoring interdependent group contingency program with public postingShelton-Quinn, Anitra Danielle 02 May 2009 (has links)
The purpose of this study was to empirically evaluate the effects of a positive peer reporting package, namely the “Duck, Duck Tootle Intervention Program” on on-task behavior of target students and classwide on-task behavior. An ABAB withdrawal design was used to evaluate the effects of the tootling package on classwide and target students’ rates of positive peer reporting and on-task behavior. Cluster sampling was employed to select a total of 10 classes for this study. Five intact regular education elementary classrooms were chosen across grade levels to serve as the experimental group. Two target students identified by each classroom teacher as having behavior and/or academic difficulties were participants in the study. This 21-day intervention was implemented in a Chapter I elementary school, located within a low-income suburb in a large metropolitan area in the southwestern United States. The students were in kindergarten through fourth grade and ranged in age from 5 to 9.6 years. Specific target behaviors were identified for each participant (e.g. out-of-place behavior, inappropriate noise). The collected data for each of the 10 elementary school target students in this study included (a) percentage of on-task behavior, (b) percentage of target behavior, and (c) individual tootle counts. Also included in data collection were classwide tootle counts. Teacher procedural integrity data was also obtained. Results revealed that during the tootling intervention phase, in which group contingency and feedback procedures were implemented, on-task behavior increased and the mean number of individual and classwide tootles increased. Decreases in on-task behavior and mean tootles were observed during the second baseline phase. Limitations associated with the current study, implications for implementation in alternative education settings and future research are discussed.
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The Efficacy of Educating Medical Students on How to Identify and Report Suspected Child MaltreatmentPelletier, Heather L. January 2014 (has links)
No description available.
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763 |
Motivations for Under-Reporting Suspected Concussions in Collegiate AthleticsBird, Brenna Mary Mae 26 August 2014 (has links)
No description available.
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764 |
Consumer Preferences for the Reporting of Genetic Variants of Uncertain SignificanceSmith, Nichole 24 September 2012 (has links)
No description available.
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765 |
Still keeping watch:Measuring sourcing from statehouse news covering Springfield and Harrisburg in 1986 and 2014Howard, Samuel Hering 13 May 2016 (has links)
No description available.
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766 |
“The Name of the Game”: A Framing Analysis of Media Reporting on the 2007 Kenyan Post-Election ViolenceDoles, Alexandra 13 August 2009 (has links)
No description available.
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International Diversification and Earnings Quality: the Impact of Audit QualityMcDougal, Karen H. January 2011 (has links)
The literature on International Diversification suggests that investors and analysts value foreign earnings differently than domestic earnings. Prior studies also show an overall "valuation discount" for firms with foreign operations. To my knowledge, no study has empirically tested and found there to be differences in earnings quality for these firms. This study investigates differences in the quality of earnings for U.S. firms with foreign operations using a direct measure (discretionary accruals) and an indirect measure (investor perception of earnings). I also consider the impact of audit quality on each measure of earnings quality. In the first part of my dissertation I find firms with foreign operations report lower discretionary accruals than firms with only domestic operations. This indicates that auditors, similar to investors and analysts, report more conservatively for firms with foreign operations. My results show that audit quality further reduces the absolute value of reported accruals, and I find a higher level of reported "income decreasing" accruals for these firms. In the second section of my dissertation I consider the impact of audit quality on investor perception of earnings. Similar to earlier papers I find that foreign earnings changes are more highly associated with changes in firm value than domestic earnings changes, and this larger earnings response is attributed to negative changes in foreign earnings. I also find that audit quality improves investor perception of foreign earnings for firms with foreign operations. While there are ample studies demonstrating that firms with foreign operations are valued differently than firms with purely domestic operations, my study is the first to provide empirical evidence about how audit quality impacts financial reporting, the quality of earnings, and investor perception of earnings for firms with foreign operations. / Business Administration/Accounting
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Sustainability Reporting : A case study of challenges and future challenges with sustainability reporting methods / Hållbarhetsrapportering : En fallstudie av utmaningar och framtida utmaningar med metoder för hållbarhetsredovisningJohansson, Sara, Ohlson, Ebba January 2022 (has links)
Challenges on how to approach global sustainability issues are increasing along with the growing global warming. This entails an increasing pressure on firms to manage sustainability- related issues, both deriving from governance regulations as well as a from a growing consciousness from public institutions. Sustainability reporting is further both required within EU legislation and also expected from current societal values. However, sustainability reporting has been criticised for lacking comparability, reliability and thus legitimacy. Legitimation is a necessity for organisations to gain social acceptance. The field of sustainability reporting is rapidly developing which highlights the importance for organisations to stay updated on coming regulations and trends. The overarching aim of this thesis is to explore, advance and compile the understanding of challenges with current sustainability reporting methods. A further aim is to conduct a qualitative forecast analysis of what sustainability reporting will require in the future to gain legitimacy and identify potential upcoming challenges connected to this forecast. Literature within the sustainability reporting and accounting field have been reviewed as well as legitimacy and institutional theory. Interviews with experts within the studied field have been conducted, along with participant observations through a case company study. The study has concluded several challenges with sustainability reporting methods, among others that voluntary disclosure requirements contribute to the lack of standardisation, comparability, and reliability, and therefore also a lack of legitimacy. For the future, the new CSR directive is expected as new legislation for sustainability reporting within a few years and is expected to entail more extensive regulations and requirements on external auditing. The most commonly used reporting standard currently, the GRI, will not completely cover the future requirements and more focus of the entire supply chain can be expected. This study has contributed to the existing research field of sustainability reporting and accounting by compiling, exploring and analysing challenges from the papers´ perspective, which lead to a lack of legitimacy in sustainability reports. The study has, besides this, contributed to knowledge on the potential future of sustainability reporting based on statements and opinions from insightful interviewees together with the identified current challenges. / Utmaningarna kring hur man ska förhålla sig till globala hållbarhetsfrågor ökar i takt med den växande globala uppvärmningen. Detta innebär ett ökande tryck på företag att hantera hållbarhetsrelaterade frågor, som inte bara härrör från lagstiftning utan också har fått ett växande intresse från offentliga institutioner. Hållbarhetsrapportering krävs både inom EU lagstiftning, men är även förväntat utifrån nuvarande samhällsvärderingar. Hållbarhetsredovisningen har dock kritiserats för att sakna jämförbarhet, tillförlitlighet och därmed legitimitet. Legitimitet är en nödvändighet för organisationer för att hålla sig konkurrenskraftiga och även för att få acceptans från samhället. Hållbarhetsrapportering området utvecklas snabbt, vilket understryker vikten av att organisationer håller sig uppdaterade kring kommande regelverk och trender. Det övergripande syftet med denna studie är att utforska, utveckla och sammanställa förståelsen kring utmaningar med nuvarande hållbarhetsredovisningsmetoder. Ett vidare syfte är att göra en kvalitativ framtidsprognos av vad hållbarhetsredovisning kommer att kräva i framtiden för att uppnå legitimitet och identifiera potentiella kommande utmaningar kopplade till denna prognos. Litteratur inom hållbarhetsrapportering och redovisning har granskats, samt legitimitet och institutionell teori. Intervjuer med experter inom det studerade området har genomförts, även "Participant Observations" har gjorts genom en fallstudie på ett företag. Den här studien har sammanställt flera utmaningar med hållbarhetsrapporteringsmetoder, bland annat att frivilliga innehållskrav bidrar till bristen på standardisering, jämförbarhet och tillförlitlighet och därför också bristande legitimitet. För framtiden väntas det nya CSR-direktivetsom ny lagstiftning för hållbarhetsredovisning inom några år och förväntas innebära mer omfattande regelverk och krav på extern revision. Den vanligaste rapporteringsstandarden för närvarande, GRI, kommer inte helt att täcka de framtida kraven och mer fokus på hela leveranskedjan kan förväntas. Denna studie har bidragit till det befintliga forskningsfältet för hållbarhetsrapportering och redovisning genom att sammanställa, utforska och analysera utmaningar från utförarnas perspektiv, vilket leder till bristande legitimitet i hållbarhetsrapporter. Studien har utöver detta bidragit till kunskap om hållbarhetsredovisningens potentiella framtid baserat på uttalanden och åsikter från insiktsfulla intervjupersoner tillsammans med de identifierade aktuella utmaningarna.
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Establishing rates of binge drinking in the UK: anomalies in the dataMcAlaney, John, McMahon, J. January 2006 (has links)
Yes / Aims: Several studies funded by the UK government have been influential in understanding `binge drinking¿ rates in the UK. This analysis aims to establish consistency between results and clarify UK rates of binge drinking.
Method: The relevant sections of these surveys were compared: the Scottish Health Survey (SHS) 1998, the General Household Survey (GHS) 2002 and the Health Survey for England (HSE) 2003. In addition the methodology used by the Health Protection Agency in the Adult Drinking Patterns in Northern Ireland (2003) was compared to the approach used by the SHS, GHS and HSE.
Results: Marked differences were observed between the results of the GHS 2002 and both the SHS 1998 and the HSE 2002 despite each using a similar methodology, with the HSE 2003 reporting a rate of binge drinking in young males of 57%, and the GHS a rate of 35%. These difference may be largely attributed to variations in the criteria in binge drinking in each study. These differences in interpretation do not appear to have been acknowledged. Indeed several key alcohol harm reduction documents made inaccurate citations of previous surveys.
Conclusion: The media rhetoric on escalating rates of binge drinking in the UK should be regarded with caution until trends are based on standardized recording and reporting .
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Corporate Sustainability Reporting Directive, externt hot eller intern utvecklingsmöjlighet : En fallstudie om upplevda barriärer & drivkrafter. / Corporate Sustainability Reporting Directive, external threat or internal opportunity for development? : A case study on perceived barriers & driving forces.Fredriksson, Amanda, Karhu, Tuva January 2024 (has links)
Från och med år 2024 kommer stora och vissa små/medelstora företag (SMEs) i EU bli hållbarhetsrapporteringsskyldiga enligt det nya EU-direktiv, Corporate Sustainability Reporting Directive (CSRD) (2022/2464/EU). Direktivet medför lagkrav på att företagen som omfattas ska rapportera om deras påverkan på människor, miljö och vilka ekonomiska risker samt möjligheter som kan uppstå till följd av klimatförändringar. Direktivet medför krav på företag att ställa om sina rapporteringsrutiner vilket innebär att de står inför stora utmaningar och implementeringsbarriärer. Denna studie presenterar och analyserar de utmaningar och möjligheter företag kan komma stå inför med det nya rapporteringskravet. Därav lyder studiens forskningsfrågor: Vilka externa möjligheter och hot kan företag tänkas möta till följd av CSRD? Vilka interna styrkor och svagheter kan företag tänkas identifiera till följd av CSRD? Hur påverkar tidigare kommunikation kring hållbarhet organisationens syn på utmaningar som uppstår vid förändringar i hållbarhetsarbete? Studien baseras på intervjuer från ett svenskt företag som omfattas av CSRD, Parks and Resorts (PRS). Intervjusvaren har genomgått en innehållsanalys med ett analytiskt ramverk baserat i SWOT-analys. Analysen visar att informanterna upplever utmaningar med datainsamling, resurser och kommunikation. Mot bakgrund av den tidigare forskningen visar studien att företags rutiner, resurser och befintliga praktiska hållbarhetsarbete hotas under implementeringsfasen. Studien visar att CSRD bidrar med möjligheter för företag att utveckla sitt långsiktiga hållbarhetsarbete, och öka statusen för hållbarhetsfrågor inom företag. Vidare visar studien att företag som har god kommunikation blir mer mottagliga för förändringar i hållbarhetsarbete, då det finns en acceptans, ett redan etablerat kontaktnät och ett hållbarhetsengagemang inom organisationen. Studien bidrar till forskningsläget genom att påvisa utmaningar företag kan uppleva vid implementering av ny lagstiftning, i detta fall CSRD. Studien visar också hur organisationers tidigare kommunikation kring hållbarhet påverkar dess anpassningsmöjlighet till externt pålagda krav som medför förändringar för företaget. Till skillnad från tidigare forskning visar denna studie att jämförbarhet i mätdata upplevs svåruppnått, och därav finns det en risk att CSRD inte uppfyller sitt syfte att öka transparens. / From the year 2024, large enterprises and some small/medium-sized enterprises (SMEs) in the EU will be obliged to report on sustainability according to a new EU directive, the Corporate Sustainability Reporting Directive (CSRD) (2022/2464/EU). The directive sets legal requirements that the companies covered must report on their impact on people, the environment and the financial risks and opportunities that may arise as a result of climate change (European Commission, u.å). The directive requires companies to change their reporting routines, which means that they face major challenges and implementation barriers (Ioannou & Serafeim, 2017). This study presents and analyzes the challenges and opportunities companies may face with the new reporting requirement. Hence the study's research questions are: What external opportunities and threats can companies face as a result of CSRD? What internal strengths and weaknesses can companies identify as a result of CSRD? How does previous communication about sustainability affect the organization's view of challenges that arise from changes in sustainability work? The study is based on interviews from a Swedish company covered by the CSRD, Parks and Resorts (PRS). The responses have been analyzed through content analysis with an analytical framework based on SWOT analysis. When compared to previous research, the study shows that companies' routines, resources and existing practical sustainability work are threatened during the implementation phase of the CSRD. The study shows that the CSRD can contribute to opportunities for companies to develop their long-term sustainability work and increase the status of sustainability issues within companies. Furthermore, the study shows that companies that have good communication become more resilient to changes in sustainability work, as there is acceptance, an already established network of contacts and a commitment to sustainability within the organization. The study contributes to research by identifying challenges companies may experience when implementing new legislation, in this case CSRD. The study also shows how organizations' previous communication about sustainability affects its ability to adapt to externally imposed requirements that bring about changes for the company. In contrast to previous research, this study shows that it is difficult to achieve comparability in climate-data, and hence there is a risk that CSRD does not fulfill its purpose of increasing transparency.
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