合併財務報表在我國為強制性揭露資訊，但財務會計準則公報在特定情形下，仍允許子公司不編入合併報表，上市公司除遵循管制機構的規定外，是否可能有其他理由會主動提供合併報表資訊？本研究以我國上市公司民國83年編製合併財務報表情況，探討上市公司是否編製合併財務報表的意願及其經濟動機，同時，進一步討論我國公報規定的適切性。研究方法以代理理論為架構，探討公司外部人士與內部人員存在資訊不對稱的環境下，公司是否為降低代理成本會主動揭露合併報表？ 　　由多變量Logistic迴歸分析之實證結果發現，與編製成本有關的動機之自變數可解釋合併報表編製的情況，但預期符號均與對立假說相反，至於與債務及權益有關的動機之自變數在解釋因變數，未達統計上顯著水準，顯示編製成本越高時，上市公司傾向於不編製合併報表。因此，上市公司可能在資訊不對稱的環境下，僅依據財務會計準則公報第七號規定編製合併財務報表，若符合公報可不編製的規定時，基於編製成本的考量，並不會主動提供合併報表。所有公報可不編製的規定中，以子公司總資產及營業收入未達母公司各該項金額的百分之十得不編製之規定影響最深，此規模重要門檻設定是否適當，對目前我國合併報表資訊之提供以及該資訊品質的優劣有極大影響。 　　本研究之結果可提供管制機構作為未來是否修訂「合併財務報表」公報之參考，以切合國內目前的經營環境，期能忠實表達集團企業之財務狀況與經營成果。

After more than a decade of environmental impact assessment ( EIA ) provisions within South Australian Planning Act, 1982 it is appropriate to examine the role of the environmental impact statement ( EIS ) as a major element of EIA and an important decision making tool for major projects over this period. The thesis first provides a review of EIA from its overseas origins to its development at the Commonwealth level in Australia. This provides the context within which to examine the system of EIA for major developments or projects in South Australia, which are dealt with largely through the EIS process. The thesis examines the type of projects which, according to the discretionary criteria in the Planning Act, have attracted EIS requirements between 1982 - 1993 and uses this to determine generic groupings of projects. It is noted that marinas represent the largest group of projects with EIS requirements, although EISs have been called for power generation related projects, electricity transmission line projects, tourist related projects, industrial projects, mining projects, water management projects, transport projects and a number of other projects. The thesis examines the number of EISs that have been completed, whether or not the projects have been approved or rejected and to what extent any patterns have emerged. The thesis then focuses on all the completed EISs in terms of their content, timing of preparation, public involvement and response, associated legislative requirements, type and role of developer, type and role of EIS consultant, the assessment of the EIS, and the decision making process. The thesis notes the high approval rate for projects with completed EISs suggesting most of the environmental problems have been resolved or are capable of being resolved. It is also noted that a number of projects are abandoned before the EIS is ever completed and that the few rejected EIS proposals are associated with high numbers of public submissions. Although each of the rejected proposals has a complex history of project development, environmental assessment and negotiations, it is noted that the decision to reject the proposals was ultimately a political decision. The thesis comments on the limited role of the South Australian Planning Commission ( SAPC ) in EIS project decision making in South Australia and the increasing use of the Governor as a decision maker. Although the SAPC is the statutory planning authority it is constrained by having to have regard to the principles in the Development Plan which is geared toward development control rather than for the extraordinary major projects which become subject to EIS requirements. The thesis then examines proposed changes to EIA in the context of early attempts to initiate EIA reform in South Australia through to the current Development Bill. These proposals are placed in context with changes to EIA procedures that have taken place at the Commonwealth level, the proposed development of a national agreement on EIA, and also the implications for EIA which are likely to flow from recent Commonwealth initiatives on ecologically sustainable development strategies. In addition the implications of recently developed environment protection agencies and associated legislation are examined at both the State and Commonwealth levels. Collectively these reviews and analyses provide the context of current thinking on EIA as it is likely to affect South Australian EIA processes in the future. Finally the thesis discusses the evolving role of the South Australian EIS in the context of its evolutionary process and the proposed legislative changes in South Australia, together with other related initiatives. This discussion touches on a number of issues such as public administration, the actual practice of the EIA process as opposed to the theory of EIA and what is written into the EIA legislation. In conclusion an overview is given of the current role of the EIS with some predictions for the future of EIA in South Australia. / Thesis (M.Plan.)--Department of Architecture, 1993.

This study describes a questionnaire survey of seven university libraries across the country. The study was conducted to determine the perceptions of librarians in regards to unaffiliated users, and how well librarians understand the policies at their institutions. The results show that while affiliated patrons are seen most in instructional sessions and at the reference desk, there is no dominating area of interaction with unaffiliated patrons. And despite the multitude of opinions surrounding how unaffiliated users are and should be treated compared to those associated with an institution, librarians still show a strong desire to treat all patrons as fairly as possible.

Background: Companies often invest in foreign subsidiaries and that gives rise to translation exposure. Translation exposure arises with the consolidation of the foreign subsidiary and depends on the rate of exchange that are used for translation of the foreign subsidiary. In time several different methods of translation and recommendations has been developed. Companies listed on OM Stockholmsbörsen shall follow RR8. According to RR8 a classification of foreign subsidiaries as indipendent or integral to the parent company determines which method of translation that should be used. Therefore it is important that the classification is made correct. Purpose: The purpose of this essay is to examen how the classification of foreign subsidiaries as independent or integral to the parent company is done, what criteria that are being used and if RR8 has had any influence on the classification. This should answer the question of whether RR8 is being observed or if there is a need of further explanations within the field. Demarcations: Only companies listed on OM Stockholmsbörsen are included. Branches are not included and not special recommendations for foreign subsidiaries in countries with high rate of inflation. Accomplishments: A questionnaire to 75 companies. Before that a small study of ten annual reports was carried out. Results: RR8 is not being observed and there is a big spread in how the indicators in RR8 is being used. The companies do not consider the concequences of the classification. Only a few companies have reclassified their foregn subsidiaries since RR8 came into force. The companies do not seem to give any importance to the classification and therefore the effectiveness of RR8 can be questioned.

The irrigation organizations have been organized in Taiwan for more than 400 years and set the foundation of Taiwan¡¦s agricultural development. This dissertation analyzes the 17 Taiwan irrigation associations¡¦ financial statements and discusses how the members of advisory board of irrigations associations interact with resources, rules and communication from the agency theory. The conclusions in the dissertation are as follows: 1.The type of city irrigation associations sold their useless assets and got the money to maintain and operate the associations. The type of country and fragmentary irrigation associations still irrigate the farms, but they have no unused assets to sell. The finance of these two types irrigation associations are not so sufficient, they should take actions to improve their finance by themselves or by the government. 2.Those factors as the levels of educations, the vocation, the types of associations-attending, the number of the types of associations-attending, the major cadres in the associations, the time to be a member of irrigation association, and be a politician or not, will influence with the members of advisory board of irrigations associations to communicate with members, know about the rules, constitute the irrigation association, and make the commitments to the associations. 3.The members of advisory board of different types of irrigation associations have different attitudes toward the constitutions of irrigation associations and the commitment of organizations. Especially the members of advisory board in the type of fragmentary irrigation associations, they are more concerned about the constitution of the irrigation associations, and the commitments of organizations are stronger. The suggestions have been addressed as follows: 1.The government should set up a system to monitor the finance of the irrigation associations. 2.The government should bring the new thoughts of business management to the irrigation associations. 3.The irrigation associations should operate more diversely. 4.The government should subsidize farming. 5.The government should support the irrigation associations to enlarge the irrigation areas.

This thesis continues the discussion of the role of interests and values as determinants of Canadian foreign policy by examining closely their treatment in the Martin governments 2005 foreign policy statement, <i>A Role of Pride and Influence in the World</i> (RPIW). The purpose of the thesis is to capture the expression and interplay of interests and values within RPIW vis-à-vis past foreign policy expressions. It begins by presenting a literature review of selected works by Denis Stairs, Jennifer Welsh, Kim Richard Nossal and Cranford Pratt, which will reveal the state of the discourse on the role of interests and values in Canadian foreign policy. It proceeds with a textual analysis of RPIW: Overview, comparing its structure and content to those which appear in <i>Canada in the World</i> (1995), <i>Competitiveness and Security</i> (1985) and <i>Foreign Policy for Canadians</i> (1970).<p> This textual analysis ends with the conclusion that RPIW not only incorporates past criticisms by Denis Stairs and Kim Richard Nossal, but also seems to embrace the interests-driven, values-based orientation put forward by Jennifer Welsh in <i>At Home in the World</i>. However, as the thesis moves on to a comparison of RPIW: Overview and RPIW: Development, the thesis exposes the fact that in RPIW: Development, the interests-based, values-driven approach seems to have been abandoned in favour of policies, such as the section titled Good Governance, that use values as policy drivers in and of themselves. The thesis concludes that development, despite the Martin governments deliberate efforts in RPIW, appears to be a consistently altruistic, values-driven exercise. If aid effectiveness has any hope of being strengthened, it must be done under both an acknowledgement of the altruistic character of the development enterprise, as well as careful thought as to what the desired outcome of Canadian development policy ought to be.

Environmental sustainability is an issue facing our global society and one that must be addressed through communication in order to encourage change amongst individuals. The current research focuses on the organization, in this instance a “Green” printing company, and its role in building identification amongst employees. This study focuses on environmental sustainable practices initiated or continued by employees through the use of a directed mission statement and organizational rhetoric. Utilizing individual interviews, the findings suggest that by building organizational identification, more environmentally-friendly practices amongst organizational members may be achieved.

This thesis continues the discussion of the role of interests and values as determinants of Canadian foreign policy by examining closely their treatment in the Martin governments 2005 foreign policy statement, <i>A Role of Pride and Influence in the World</i> (RPIW). The purpose of the thesis is to capture the expression and interplay of interests and values within RPIW vis-à-vis past foreign policy expressions. It begins by presenting a literature review of selected works by Denis Stairs, Jennifer Welsh, Kim Richard Nossal and Cranford Pratt, which will reveal the state of the discourse on the role of interests and values in Canadian foreign policy. It proceeds with a textual analysis of RPIW: Overview, comparing its structure and content to those which appear in <i>Canada in the World</i> (1995), <i>Competitiveness and Security</i> (1985) and <i>Foreign Policy for Canadians</i> (1970).<p> This textual analysis ends with the conclusion that RPIW not only incorporates past criticisms by Denis Stairs and Kim Richard Nossal, but also seems to embrace the interests-driven, values-based orientation put forward by Jennifer Welsh in <i>At Home in the World</i>. However, as the thesis moves on to a comparison of RPIW: Overview and RPIW: Development, the thesis exposes the fact that in RPIW: Development, the interests-based, values-driven approach seems to have been abandoned in favour of policies, such as the section titled Good Governance, that use values as policy drivers in and of themselves. The thesis concludes that development, despite the Martin governments deliberate efforts in RPIW, appears to be a consistently altruistic, values-driven exercise. If aid effectiveness has any hope of being strengthened, it must be done under both an acknowledgement of the altruistic character of the development enterprise, as well as careful thought as to what the desired outcome of Canadian development policy ought to be.

<p>Människors yrkesval och syn på framtida arbetsliv influeras av olika faktorer som i sin tur har formats av evolutionen eller den sociala omgivningen. Människans kognitiva förmågor är ett av elementen som påverkar yrkesvalsprocessen, men är också kanske en bidragande orsak till könssegregeringen på arbetsmarknaden. Hur människor ser sig själva i den framtida yrkesrollen kan också vara en anledning till varför det finns en könsskillnad på arbetsmarknaden. Markus and Nurius (1987) har myntat begreppet ”Possible self”, vilket de definierade som självbilden i framtida situationer. Syftet med det här examensarbetet var att undersöka om det skiljer mellan män och kvinnors possible selves när det gäller deras syn på framtida arbetsliv. Mätinstrumentet som användes i studien var The possible self statement test. Resultatet visade att männens och kvinnornas possible selves om arbetslivet var ganska lika, endast två av 24 jämförelser åskådliggjorde signifikanta värden. Det som visade på signifikans (p<,05) var kategori Position med skalan för hur mycket försöksdeltagaren anser sig kunna påverka att det angivna possible self ska inträffar samt kategori Utveckling och stimulans med skalan för negativa känslor gentemot det angivna possible self.</p>

<p>Background: Companies often invest in foreign subsidiaries and that gives rise to translation exposure. Translation exposure arises with the consolidation of the foreign subsidiary and depends on the rate of exchange that are used for translation of the foreign subsidiary. In time several different methods of translation and recommendations has been developed. Companies listed on OM Stockholmsbörsen shall follow RR8. According to RR8 a classification of foreign subsidiaries as indipendent or integral to the parent company determines which method of translation that should be used. Therefore it is important that the classification is made correct. </p><p>Purpose: The purpose of this essay is to examen how the classification of foreign subsidiaries as independent or integral to the parent company is done, what criteria that are being used and if RR8 has had any influence on the classification. This should answer the question of whether RR8 is being observed or if there is a need of further explanations within the field. </p><p>Demarcations: Only companies listed on OM Stockholmsbörsen are included. Branches are not included and not special recommendations for foreign subsidiaries in countries with high rate of inflation. </p><p>Accomplishments: A questionnaire to 75 companies. Before that a small study of ten annual reports was carried out. </p><p>Results: RR8 is not being observed and there is a big spread in how the indicators in RR8 is being used. The companies do not consider the concequences of the classification. Only a few companies have reclassified their foregn subsidiaries since RR8 came into force. The companies do not seem to give any importance to the classification and therefore the effectiveness of RR8 can be questioned.</p>