The intention of this work is to explore how Aboriginal learners are produced in the Saskatchewan Adult Basic Education (ABE) curriculum. In addition, this study examines the production of instructor identities in the curriculum. This thesis explores the social and historical contexts influencing the production of the ABE curriculum. Current prevailing discourses about Aboriginal people influence the curriculum documents. These discourses construct a grand narrative about Aboriginal people, producing Aboriginal people in particular ways that become acceptable and legitimate ways of thinking about and behaving toward Aboriginal people. This work examines how such a grand narrative functions to uphold dominance and structural inequalities rather than challenge them. The effect of reinforcing the current, particular grand narrative about Aboriginal people is that, rather than challenge dominant ideologies, the new curriculum re-inscribes them. This work employs the methodology of discourse analysis as a means of examining the production of particular identities for Aboriginal learners in ABE and uses deconstruction to explore the ways that the documents betray themselves in relation to their objectives. This thesis provides analysis of the ways that the curriculum documents produce and reproduce Aboriginal people as deficient and requiring change. This work provides analysis of the conflict within the documents between a desire to challenge dominance and the re-inscription of dominance through discursive practices. In addition, this work demonstrates how the ABE curriculum aids in the production of dominant instructor identities, and how such dominant identities assist instructors to define themselves as innocent and helpful. This analysis of the ABE curriculum reveals that while the curriculum aspires to be a proponent of social justice for Aboriginal learners it has many weaknesses in this regard. This work concludes with recommendations for changes to the curriculum and instructor practices, and for further critical analysis.

This study is based on an ongoing debate regarding the Stockholm Stock Exchange, which centers around the possible abolition of quarterly reports. The purpose of this paper is to contribute to this debate by examining how the relationship between financial reports and stock price correlates. The study's methodological approach is based on the Capital Market Research frame-work in which an ERC model and an extended model are used to measure the relationship. Three hypotheses were formed to categorize the direction of the study, these categorizations treats the differences in impact between quarterly and annual reports on stock price, as well as differences in impact as a casual effect of company size and seasonal sensitivity. The results of the study show that quarterly reports have a stronger impact on the share price than annual reports. Financial reports from smaller companies have greater impact on share price than financial reports from larger companies. The study also shows that there is a seasonality trend in the consumer industry's fourth quarter.

Background: Sweden and the rest of the world went through the biggest financial crisis at the end of 2008 since the 1930s. The major Swedish banks have goodwill related to their acquisitions inside and outside Scandinavia. Swedbank, SEB and Nordea has acquired in the Baltic countries and Russia, however Handelsbanken has established itself in Great Britain. The crisis in the Baltic countries led that real wages fell, unemployment rose, real estate prices collapsed and the number of borrowers who had trouble repaying their loans increased rapidly. All this led to the problem of impairment of goodwill in the Swedish banks that had expanded rapidly in the Baltic countries. Aim: The aim of this study is to investigate the application of IFRS 3 in Swedish banks before, during and after the financial crisis, and to investigate the low-downs in the four majorSwedish banks in 2006-2010. Completion: The study is primarily based on the case studies by the examination of the annual reports from all banks as well as evaluation of the interviews.The authors have chosen to makea strategic choice of a small number of cases through the concentration on the impairment of goodwill in the bank sector of Sweden. Results: The result of this study is that there are problems for banks in implementation of IFRS 3 in practice because of insufficient information in the banks' financial statements.Generous estimates used in the calculation of impairment testing. All these led the banks tothe situation that they did not obtain the requirement of the new framework. The authors determine that the banks would have done more substantial work in calculating of the goodwill value than before. The authors also noted that the Swedish banks did not affected as hard by the financial crisis as the banks in the U.S., which led to the low impairment charges in Sweden.

The intention of this work is to explore how Aboriginal learners are produced in the Saskatchewan Adult Basic Education (ABE) curriculum. In addition, this study examines the production of instructor identities in the curriculum. This thesis explores the social and historical contexts influencing the production of the ABE curriculum. Current prevailing discourses about Aboriginal people influence the curriculum documents. These discourses construct a grand narrative about Aboriginal people, producing Aboriginal people in particular ways that become acceptable and legitimate ways of thinking about and behaving toward Aboriginal people. This work examines how such a grand narrative functions to uphold dominance and structural inequalities rather than challenge them. The effect of reinforcing the current, particular grand narrative about Aboriginal people is that, rather than challenge dominant ideologies, the new curriculum re-inscribes them. This work employs the methodology of discourse analysis as a means of examining the production of particular identities for Aboriginal learners in ABE and uses deconstruction to explore the ways that the documents betray themselves in relation to their objectives. This thesis provides analysis of the ways that the curriculum documents produce and reproduce Aboriginal people as deficient and requiring change. This work provides analysis of the conflict within the documents between a desire to challenge dominance and the re-inscription of dominance through discursive practices. In addition, this work demonstrates how the ABE curriculum aids in the production of dominant instructor identities, and how such dominant identities assist instructors to define themselves as innocent and helpful. This analysis of the ABE curriculum reveals that while the curriculum aspires to be a proponent of social justice for Aboriginal learners it has many weaknesses in this regard. This work concludes with recommendations for changes to the curriculum and instructor practices, and for further critical analysis.

Bakgrund och problem: Revisionsplikten avskaffades 1 november 2010 vilket betyder att mindre aktiebolag som uppfyller vissa kriterier inte längre behöver anställa en revisor. Enligt uppgifter från Bolagsverket är det en stor majoritet av de äldre aktiebolagen som väljer att behålla sin revisor medan det hos de nyregistrerade aktiebolagen är vanligare att inte ha en revisor. Syfte: Syftet med uppsatsen är att undersöka vilka faktorer som är avgörande för mindre aktiebolag i valet att ha en revisor. Vi ska även undersöka vilka fördelar och nackdelar de mindre aktiebolagen ser med revision och om synen varierar beroende på om det är ett bolag som registrerades innan eller efter avskaffandet av revisionsplikten. Metod: I studien används en kvalitativ metod i form av intervjuer. Personliga intervjuer genomfördes med sju olika mindre aktiebolag. Resultat och slutsats: Samtliga bolag är allmänt positiva till avskaffandet av revisionsplikten och menar att majoriteten av mindre aktiebolag inte har ett behov av en revisor. Majoriteten av bolagen anser att revision är en bra kvalitetsgaranti gentemot ett bolags intressenter. De aktiebolag som i dagsläget har en revisor anser att värdet revisorn ger överstiger kostnaden, medan bolag som inte har revisor anser att revision enbart innebär en betungande och onödig kostnad. Förslag till vidare forskning: Vi skulle tycka att det vore intressant att undersöka avskaffandet av revisionsplikten utifrån revisorns perspektiv. Hur har revisorerna påverkats av den nya lagen och vad har den lett till för konsekvenser? / Background to problem: Auditing obligation was abolished november 1, 2010. According to Bolagsverket, the vast majority of the older companies choose to retain its auditor, while that of the newly registered companies are more likely to not have an auditor. Purpose: The purpose of this paper is to investigate which factors are crucial for small companies in the elections to be audited. We will also examine the advantages and disadvantages of the smaller companies look to the audit and whether the vision depends on whether it is a company registered before and after abolition. Methodology: The study used a qualitative method using interviews, the interviews were conducted with seven smaller companies. Conclusions: All companies are in favor of the abolition of the audit requirement and believe that the majority of smaller companies do not have a need for an auditor. The majority of companies believe that the audit is a good quality guarantee against a company's stakeholders. The companies that have an auditor believe that the value the auditor gives exceeds the expenses, while companies that do not have an auditor believe that auditing merely constitutes an unnecessary expense. Suggestions for further research: It would be interesting to investigate the removal of the audit requirement based on the auditor's perspective.

To stay competitive, companies are forced to improve their products continuously. Field data is a source of information that shows the actual performance of products during operation, and that information can be used to clarify the items in need of improvements. This master thesis aims at identifying the set of field data that is required for dependability improvements and to develop a working procedure that enables increased utilization of the field data in order to make cost-effective design improvements. To achieve this, a 12-step model called the Design Improvement Cycle (DIC) was developed and tested in a single case study. The field data need was identified using a top-down method and was included as a part of the DIC. Testing of the model showed that it was practicable and each step could be carried through, even though the last steps only could be tested hypothetically during discussions with concerned personnel. The model implied a working procedure that should be aimed at, according to personnel with competence within the subject. As the DIC appeared to be very flexible it should be possible to use within several areas. It was discovered that field data was not a sufficient source of information to support design improvements but it could be used to indicate which items that should be focused on during further investigations. The quality of the field data had a big impact on the analysis possibilities and to point out which data quality issues that had to be amended to make the data more useful, the data need for dependability improvements could be used.

<p>To stay competitive, companies are forced to improve their products continuously. Field data is a source of information that shows the actual performance of products during operation, and that information can be used to clarify the items in need of improvements. This master thesis aims at identifying the set of field data that is required for dependability improvements and to develop a working procedure that enables increased utilization of the field data in order to make cost-effective design improvements. To achieve this, a 12-step model called the Design Improvement Cycle (DIC) was developed and tested in a single case study. The field data need was identified using a top-down method and was included as a part of the DIC.</p><p>Testing of the model showed that it was practicable and each step could be carried through, even though the last steps only could be tested hypothetically during discussions with concerned personnel. The model implied a working procedure that should be aimed at, according to personnel with competence within the subject. As the DIC appeared to be very flexible it should be possible to use within several areas. It was discovered that field data was not a sufficient source of information to support design improvements but it could be used to indicate which items that should be focused on during further investigations. The quality of the field data had a big impact on the analysis possibilities and to point out which data quality issues that had to be amended to make the data more useful, the data need for dependability improvements could be used.</p>

A transdisciplinary notion of learning considers what is between, above, and beyond the disciplines. Adherence to such a perspective warrants examination of any research endeavor from multiple entry points and from openness to the changing nature and infinity of knowledge. In this dissertation, "Crossing Cultural Boundaries: Explorations in Multilingual Teaching and Learning," I approached the study of language and literacy teaching and learning across multilingual and multicultural contexts via an optional dissertation process that required completion of multiple studies. This dissertation option allowed me three entry points: (a) an understanding of literacy and language policy in relation to language learners at the K-12 levels in selected countries of the multilingual English-Speaking Caribbean; (b) linguistic and cultural diversity of multilingual teachers and teacher educators; and (c) the verbal report methodology as employed in original studies focused on the literacy practices of language learners at the K-20 levels across international contexts. My first foray into this dissertation was in September 2010. All entry points undertaken concluded in December 2012. These entry points, as described above, consisted of exploratory research reviews, analyses, syntheses, research on practice, and a narrative case study. In my first entry point to this dissertation, I focused on two areas. I conducted a comprehensive literature review of literacy and language policies for K-12 multilingual learners across selected English-speaking Caribbean countries. Findings indicated that teachers were predisposed to English as the language of literacy instruction and that literacy initiatives, programs, and assessment reflected traditional conceptions of literacy. In addition, based on my examination of language policy in St. Lucia, the linguistic status quo appeared to function as the de facto policy for literacy education, St. Lucian Standard English was privileged as the language of instruction, and underperformance in literacy characterized students at all levels of the education system. My second entry point to this dissertation was three-pronged. I first examined a multilingual English-Speaking Caribbean teacher's literacy practice beyond the context of the classroom, noting three recursive pathways, namely (trans) formation in attitude inclusive of shunning, accepting, and reflecting behaviors; the use of certain accommodative strategies such as the adjustment of language and speech; and distinct identity formation processes, including the construction of varied identities for school, home, profession, and friends. I secondly investigated my own practice. This investigation revealed components of multilingual awareness in my practice such as reflection, monitoring, attending to clues, following discourse patterns, and applying conversational strategies based on feedback. Further, I identified components of multicultural awareness, namely awareness of individual predispositions, awareness of other cultures, and attention to stereotypes, as well s noted the association between my multilingual and multicultural awareness via "facilitation" and "symbiosis." Through the course of the inquiry, I noted heightened awareness of practice as evidenced by "transformation" in my teaching. My final step in the second entry point to this dissertation was the identification of a framework, transdisciplinarity, to guide literacy teachers and teacher educators as they respond to linguistic and cultural diversity. Transdisciplinarity was used to demonstrate how teachers and educators might learn to know, do, live together with, and be. In my third entry point to this dissertation, examination of the verbal report methodology as applied in literacy research revealed that researchers tended to adhere to recommendations related to the use of concurrent protocols, the elicitation of responses concerning current processing, and stipulations requiring participants to provide verbal explanations of thought, as guided by cognitivist perspectives. However, in many instances, based on the recommendations emanating from cognitivist approaches to verbal reports, researchers failed to slow down processing, to consider variations in participants' verbal abilities in interpretations of data, and to predict the probable contents of participants' self-reports. Moreover, in further exploration of the work done in this area, researchers concentrated heavily on comprehension, strategy use, vocabulary, and technology. Mixed-methods approaches proved to be most popular, with very few studies being solely qualitative or quantitative. Verbal reports appeared to be largely concurrent and quantitatively oriented, with little reliance on qualitative analyses. In a number of studies, cognitively based theoretical frameworks were employed, but in others, theoretical frameworks were absent. In the cases where the latter were used, researchers tended to rely on frameworks grounded in monolingual as opposed to multilingual reading processes. Based on findings emerging from the three entry points to this dissertation, major implications for multilingual students, teachers, teacher educators, and researchers were identified. At the micro-level, the Caribbean region stands to benefit from a consideration of international approaches to literacy research as a means of developing a research base applicable to the social, cultural, and linguistic contexts in which language learners function in the multilingual English-speaking Caribbean. In addition, multilingual teachers and teacher educators in the Caribbean can learn from researchers' examination of the literacy processes of language learners in the particular contexts of the multilingual English-Speaking Caribbean identified in this dissertation. Understanding how such teachers and educators respond to linguistic and cultural diversity within and beyond these contexts, and as a result of their experiences, holds potential for informing literacy practice. With regards to researchers, the use of verbal reports must be tapped to further facilitate understanding of students' literacy processes. Through consideration of how a socio-cultural approach might be merged with cognitivist notions of protocol construction within the multilingual contexts of the Caribbean, researchers can obtain insights into the more holistic processes of students' literacy development. At the macro-level, literacy research in the multilingual context of the English-speaking Caribbean might be enhanced by research endeavors that allow multiple entry points, as has been illustrated via the unique approach to this dissertation, which merged literature syntheses, theoretical and methodological analyses, and empirical research to explore multilingual teaching and learning. However, as teachers utilize literacy practices and researchers investigate literacy processes, the literacy needs of language learners, as determined by historical, geographical, social, linguistic, and cultural contexts, must remain central to literacy research in the Caribbean region, and beyond. Efforts underway to strengthen and extend literacy research in the Caribbean would benefit from a holistic approach as undertaken in this dissertation whereby an understanding of language learners' literacy practices are understood within their broader contexts.

This dissertation examines the relationship between three sets of variables: corporate governance and monitoring, the quality of disclosure in annual reports and securities class action litigation. In the first section, I present a game-theoretic model in which shareholders select from ex ante monitoring or ex post litigation mechanisms available to them in order to mitigate the agency problem. Firm characteristics determine the choice of which of these two mechanisms is appropriate for a particular company. I then test predictions from this model and find that firms with poor monitoring are much more likely than those with good monitoring to be sued even after controlling for the common determinants of a lawsuit. The second section of the dissertation relates the quality of disclosure in annual reports to litigation. I use a dataset containing annual reports filed electronically with the SEC in the period 1996-2005. Using two content analysis software programs that analyze the categories of words used in these annual reports, I find that firms that use more numbers, past and future words, and other informative words are much less likely to be sued, even after controlling for the common determinants of lawsuits. In order to avoid subjectively choosing categories, I use principal components analysis to identify the major components of annual report disclosure. When these components are used as regressors to identify causative factors of lawsuits, one component named 'informativeness' has significant power to explain subsequent lawsuits. In head-to-head comparisons of the 'informativeness' principal component with Standard & Poor's Transparency and Disclosure score, my informativeness measure is more effective than the S&P score in predicting the likelihood of a lawsuit. Finally, in cross-sectional tests, I find support for the theory that firms with good boards and managers who are not entrenched have better disclosure practices. Further, monitoring by institutional investors, independent boards and analysts appears to induce better corporate disclosure. / text

Background: New genomic tests are being developed to predict an individual’s risk of cancer recurrence by analyzing the expression of multiple genes. However, it is unclear how to report the test results so that they would be most useful to clinicians. A mail-out questionnaire has the potential to help a) describe physicians’ attitudes towards the clinical use of new genomic tests, b) determine what information physicians prefer to have included in the test reports, and c) explore how physicians think the test results would impact their treatment recommendations. Objectives: To design such a questionnaire that could be used in the eventual large-scale survey, and to ensure that the questionnaire a) is comprehensible, b) has face validity, c) appears interesting to, and d) does not place undue response burden on, the target population. Methods: The first draft, based on a specific genomic test for breast cancer recurrence (Oncotype DX) and on two case scenarios, was created. Cognitive interviews with practicing oncologists were conducted to identify problems in the questionnaire. The evaluation involved face-to-face interviews with Kingston oncologists who treat breast cancer, followed by telephone interviews with medical oncologists who treat breast cancer in other places in Ontario. Three-to-four oncologists were included in each round of interviewing after which the questionnaire was revised based on that round’s recommendations. Additional rounds of interviews were conducted until no new problems/issues were raised in one entire round. Results: A medium-length questionnaire was drafted. Four rounds of interviews were conducted with no new problems/issues being raised in the fourth round. Most of the problems identified in the questionnaire related to comprehensibility, followed by logical issues which detected fundamental problems in the questionnaire design. There was no evidence of fatigue or disinterest in participants and they deemed the response burden reasonable. Conclusion: The results suggest that the proposed questionnaire is comprehensible and has face validity. Additionally, it appears to be an interesting questionnaire to, and would not place undue burden on, the target population. Thus, the questionnaire is now ready for the field administration. / Thesis (Master, Community Health & Epidemiology) -- Queen's University, 2009-05-05 17:23:10.551