The Financial Accounting Standards Board (FASB)/ International Accounting Standards Board (IASB) proposed Conceptual Framework solidifies stewardship as a primary financial reporting objective. Concurrently, fair value (FV) continues to be emphasized in FASB and IASB standards. In this study, using data from real estate firms in the UK, I test whether FVs provide stewardship-relevant information incremental to information provided by historical costs. Measuring stewardship by changes in CEO cash compensation and FVs through revaluations of investment properties, I find FVs provide stewardship information beyond historical costs; however, FVs must be supported by external appraisals to be useful. Further, FVs help to explain the traditional association between stock returns and compensation. The actual realization of FV changes through sale continues to be rewarded through compensation, meaning the full compensation value of FV changes is not given until realized. FV changes provide more useful stewardship information when FV estimates are of higher quality or when the CEO is more strongly governed. I also find that higher sensitivity to management effort, proxied by firm growth opportunities, makes FV changes more stewardship-relevant. Overall, I conclude that for UK real estate firms, FVs are useful for assessing management's stewardship with improvements in estimate quality and sensitivity to management effort increasing stewardship-usefulness; however, historical costs continue to be relevant for stewardship. My thesis provides insight into what information best captures management stewardship.

The Financial Accounting Standards Board (FASB)/ International Accounting Standards Board (IASB) proposed Conceptual Framework solidifies stewardship as a primary financial reporting objective. Concurrently, fair value (FV) continues to be emphasized in FASB and IASB standards. In this study, using data from real estate firms in the UK, I test whether FVs provide stewardship-relevant information incremental to information provided by historical costs. Measuring stewardship by changes in CEO cash compensation and FVs through revaluations of investment properties, I find FVs provide stewardship information beyond historical costs; however, FVs must be supported by external appraisals to be useful. Further, FVs help to explain the traditional association between stock returns and compensation. The actual realization of FV changes through sale continues to be rewarded through compensation, meaning the full compensation value of FV changes is not given until realized. FV changes provide more useful stewardship information when FV estimates are of higher quality or when the CEO is more strongly governed. I also find that higher sensitivity to management effort, proxied by firm growth opportunities, makes FV changes more stewardship-relevant. Overall, I conclude that for UK real estate firms, FVs are useful for assessing management's stewardship with improvements in estimate quality and sensitivity to management effort increasing stewardship-usefulness; however, historical costs continue to be relevant for stewardship. My thesis provides insight into what information best captures management stewardship.

Introduction: Streptococcus pneumoniae is the main bacterial cause of pneumonia, bacteremia and meningitis. Incidence rates have decreased since the initiation of pneumococcal vaccines, but antibiotic resistant strains continue to emerge and place a heavy burden on healthcare systems to treat such serious resistant infections. This study looks at risk factors that increase a patients probability of contracting a drug resistant strain of S. pneumo. Methods: Confirmed cases of S. pneumo were acquired through the Active Bacterial Core Surveillance program from 2009-2012 for the state of Georgia. Cumulative incidence rates, odds ratios and Pearson’s chi square were calculated to test for trends. Multi-logistic regression model was designed to control for covariates. Antibiotic Susceptibility results were analyzed by resistant profiles through WHONET. Results: Cumulative incidence rates have decreased significantly, however antibiotic resistant and multidrug resistant strains have increased. Incidence rates for children less than five and adults over 65 have decreased, however, the burden of disease remains in young to middle adults. Antibiotic resistant strains have shifted from penicillin to erythromycin and cefotaxime. Discussion: Interventions need to be targeted towards young to middle aged adults. Antibiotic stewardship programs should seek uniform guidelines to battle the increasing emergence of multidrug resistant strains.

Abstract available in pdf file.

This research investigates how community-based stewardship and governance of urban parks benefits both biodiversity conservation and local residents‟ quality of life. The main objective of this research is to examine successful strategies to improve biodiversity and human well-being in urban parks. In this research, two stories of renowned city parks in metropolitan areas are interpreted: Seoul Forest Park in Seoul, Korea and Stanley Park in Vancouver, Canada. These parks are compared on the basis of the history of their creation and restoration, their strategic plans, challenges to managing the parks, the role of community-based stewardship, and the relationship between city governments and community stewardship groups. By comparing two famous metropolitan city parks, this study makes recommendations for each park. To understand the beneficial programs and approaches, I further explore how the parks‟ management plans address improvement in biodiversity, and how park governance and operations encourage it, particularly how stewardship groups have improved biodiversity. Based on the research findings, this study drew several main benefits of community-based stewardship and governance of urban parks. First, supportive legislation, policies, and plans for biodiversity conservation have a decisive effect on the implementation of biodiversity improvement. Next, regular ecosystem monitoring and linking fragmented areas are mandatory to preserve and improve urban biodiversity. Also, urban green space restoration contributes not only to biodiversity conservation, but also to citizens‟ quality of life. In addition, listening to citizens‟ opinions, ensuring the safety of park users, offering cutting-edge services, and providing various cultural and educational programs, contribute to enhanced citizens‟ well-being in urban parks. Lastly, community-based stewardship groups play an essential role for improving biodiversity as well as citizens‟ quality of life in urban parks. Therefore, a successful partnership between the Parks Division in city governments and community-based stewardship groups creates a more powerful synergy that sustains biodiversity and human well-being. / Graduate

This research investigates how community-based stewardship and governance of urban parks benefits both biodiversity conservation and local residents‟ quality of life. The main objective of this research is to examine successful strategies to improve biodiversity and human well-being in urban parks. In this research, two stories of renowned city parks in metropolitan areas are interpreted: Seoul Forest Park in Seoul, Korea and Stanley Park in Vancouver, Canada. These parks are compared on the basis of the history of their creation and restoration, their strategic plans, challenges to managing the parks, the role of community-based stewardship, and the relationship between city governments and community stewardship groups. By comparing two famous metropolitan city parks, this study makes recommendations for each park. To understand the beneficial programs and approaches, I further explore how the parks‟ management plans address improvement in biodiversity, and how park governance and operations encourage it, particularly how stewardship groups have improved biodiversity. Based on the research findings, this study drew several main benefits of community-based stewardship and governance of urban parks. First, supportive legislation, policies, and plans for biodiversity conservation have a decisive effect on the implementation of biodiversity improvement. Next, regular ecosystem monitoring and linking fragmented areas are mandatory to preserve and improve urban biodiversity. Also, urban green space restoration contributes not only to biodiversity conservation, but also to citizens‟ quality of life. In addition, listening to citizens‟ opinions, ensuring the safety of park users, offering cutting-edge services, and providing various cultural and educational programs, contribute to enhanced citizens‟ well-being in urban parks. Lastly, community-based stewardship groups play an essential role for improving biodiversity as well as citizens‟ quality of life in urban parks. Therefore, a successful partnership between the Parks Division in city governments and community-based stewardship groups creates a more powerful synergy that sustains biodiversity and human well-being. / Graduate

This research investigates the responsiveness of companies in the Australian packaging supply chain to stakeholder concerns about the environmental impacts of packaging. The National Packaging Covenant (NPC), which was introduced in 1999, is based on the principle of shared responsibility for the 'life cycle' environmental impacts of packaging. This principle is commonly referred to as 'product stewardship' (PS). The primary focus of the thesis is corporate environmental policies and practices, but within a broader institutional framework. The institutionalisation of PS as a relatively new framework for corporate behaviour is occurring within an 'organisational field' at several levels. At the broadest (macro) level it is being institutionalised through the interaction of the state, industry associations and environmental non-government organisations (ENGOs) in policy processes. Within the packaging supply chain (meso level) it is being institutionalised through changes to corporate policy and practice within different sectors of the packaging supply chain, including raw material suppliers, packaging manufacturers, product manufacturers (brand owners) and retailers. Within individual firms (micro level) PS is being institutionalised through the interaction of functional groups with different interests, allegiances and stakeholders. At a macro level the institutionalisation of PS as the solution to the perceived 'packaging problem' is linked to the relative power of the industry coalition in policy negotiations and the deregulatory approach to policy making within federal and state governments. Within this environment, companies have sought to maintain or enhance organisational legitimacy by developing policies and practices that institutionalise PS in the way they do business. The responsiveness of companies in different industry sectors is evaluated by examining the PS policies and practices of 30 large companies in the Australian packaging supply chain. The results show that companies are acting to reduce the environmental impacts of packaging, but most are only doing the minimum required to meet public expectations. The research also found a significant gap between the performance of the beverage and packaging manufacturers and retailers. This reflects, at least in part, the fact that beverage and packaging manufacturers have a longer history of exposure to interest group pressure on this issue. Decision-making within individual companies is also driven by corporate policies on environmental and social responsibility, which in turn appear to be linked to industry sector, company size and country of origin. Most companies are focusing on strategies which achieve both environmental and financial savings. This reflects the competitive nature of the industry and the pressure being imposed on companies, by their customers, to reduce supply chain costs. It is also consistent with the voluntary and flexible nature of the NPC, which allows individual companies to choose strategies that support other business objectives. However, while this approach is likely to achieve incremental improvements, it may not meet the expectations of some government agencies and ENGOs for more rapid and substantial reductions in packaging waste. Companies in the packaging supply chain face a continuing challenge to maintain their legitimacy in the face of ongoing stakeholder concerns about their products.

Thesis (M. Div.)--International Christian Graduate University, School of Theology, 1982. / Abstract. Includes bibliographical references (leaves 78-79).

Thesis (D. Min.)--Concordia Seminary, St. Louis, MO, 2005. / Includes bibliographical references (leaves [100-103]).

Thesis (D. Min.)--Concordia Seminary, St. Louis, MO, 2005. / Includes bibliographical references (leaves [100-103]).