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Review of Whistleblowing Studies in Accounting Research Examining Corporate Internal Whistleblowing PolicyGao, Lei 01 January 2017 (has links)
This dissertation consists of three studies. The first study provides a review and synthesis of past accounting research regarding factors that influence whistleblowing. The second study is a content analysis to examine the variation of organizations’ internal whistleblowing policy, including both the content characteristics of the policy and the linguistic characteristics of the policy. In terms of the content characteristics of the whistleblowing policy, this study focuses on who is covered in the policy, where to report, employees’ responsibility, corporate investigation procedures, disciplinary action against the wrongdoer, and anti-retaliation policy. In terms of the linguistic characteristics of the internal whistleblowing policy, this study focuses on the types of pronouns, the language uncertainty of the policy, and the tone of the policy (positive or negative). Furthermore, the overlaps between the content characteristics and the linguistic characteristics are also identified.
The third study is a 2 by 2 between-subjects experiment to investigate the best design of companies’ internal whistleblowing policy. By breaking the internal whistleblowing policy into the reporting policy (responsibility to report and reporting channel) and the anti-retaliation policy (protection against retaliation), the experiment manipulates the type of pronouns for the reporting policy (first-person pronoun reporting policy or third-person pronoun reporting policy) and type of pronouns for the anti-retaliation policy (first-person pronoun anti-retaliation policy or third-person pronoun anti-retaliation policy). Results suggest that first-person reporting policy is better than third-person reporting policy at encouraging reporting unethical behaviors and this is mediated by the language vividness effect.
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Images of prison: Managing institutional complexity in the Austrian penal systemWinter, Johanna 31 May 2017 (has links) (PDF)
Prisons are a specific type of organization with distinct challenges for their management. Most importantly, prisons - as well as understandings of how to 'successfully' manage them - are embedded in a pluralistic environment that consists of a variety of stakeholders with different ideas and expectations with regard to role and governance of prisons. This study addresses the question of which different understandings of 'good' prison management can be found in the Austrian discourse and how the expected complexity constituted by contradictory expectations is manifested in the shared narratives of prison managers. I draw on an institutional theory perspective in order to reconstruct the distinct constellation of institutional logics at the field level as well as at the individual level. Empirically, the study has four central elements: First, I identify the institutional logics at the field level as well as the relevant actors in the field. Second, I reconstruct the prevalent institutional logics as well as the metaphors in use at the individual level. Third, I compare field level and individual level. Finally, I am particularly interested in whether and how metaphors are used by prison managers to enact institutional logics and establish relationships between them. To answer the questions concerning the field level, I focused on articles in five Austrian newspapers from 1970 to 2015. Regarding the individual level, I conducted eight narrative interviews with (former) Austrian prisons managers. Methodologically, I combine a variety of different analytical approaches, namely content analysis, metaphor analysis, and objective hermeneutic analyses. The findings reveal two different 'types' of logics, namely governance and purpose logics. These logics differ in their content (what they claim jurisdiction over), their structure (their relationships within and across types), and in the metaphors used (purpose logics have a more restricted set of metaphors, while governance logics have a more differentiated set). Further, the empirical analyses show that metaphors play a variety of roles with regard to logics. They may either specify individual logics, set up competing logics against each other, stress complementarities between logics, or create relationships between otherwise unrelated logics. Summing up, this dissertation contributes, first, to literature on cross-level relationships of institutional logics by linking field-level results with individual-level results. Second, it extends literature on institutional pluralism and institutional complexity by arguing that constellations of logics do not only exist at different levels but there may also be different types of logics within a constellation. Third, I contribute to rhetorical approaches in institutional theory by showing how metaphors are a way of manifesting institutional pluralism. Fourth, for the practice of prison management, the study has implications for the planning and realization of change management efforts.
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Influence of fetal tissue transplant on the morphology of the neuromuscular junctions of tibialis anterior and medial gastrocnemius following spinal transection in the ratChan, Catherine January 2005 (has links)
Mémoire numérisé par la Direction des bibliothèques de l'Université de Montréal.
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Den allsidiga läroboken : -En ideologianalys av fyra svenska läroböcker i samhällskunskapNyman Gunnarsson, Fredrik January 2016 (has links)
Previous research has shown that teaching material reproduces ideology; and according to the professor in History of Ideas, Sven-Eric Lied man, ideology can be read out in all sorts of texts. This is in contrast with the Swedish curriculum, which claims that the teaching should be objective and comprehensive. The aim with this study is to investigate if there is any reproduction of ideology in social science textbooks. With this background I have examined four social science textbooks, by using qualitative research methodology and ideology analysis. Results showed that all four textbooks are reproducing ideology. In the analysis I have been using the methodological framework, ideal types and for this purpose three ideologies; Liberalism, Revisionism and Conservatism were defined. The interpretation of the results was that the dominating reproductions in the textbooks exhibited liberalism and revisionism, but some conservative reproductions could be found in the schoolbooks as well. Many of the reproductions were read out latent in the books. The authors were also using evaluative written language and a lot of watchwords. The results correspond with the majority of previous research. / <p>2017-01-20</p>
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Dizajn strategija hotela kao rezultat potreba korisnika / Hotel design strategy as a result of clients needsŠtiklica Monika 11 May 2015 (has links)
<p>Rad istražuje hotela, kao promenjivu kategoriju, tako da<br />analizira procese i zakonitosti nastanka i razvoja različitih<br />tipova hotela. Kroz proces istraživanja različitih hotela,<br />spoznaju se ne samo materijalne potrebe, već duhovne<br />potrebe korisnika hotela u određenom prostoru i vremenu.<br />Istraživanje sprovedeno na ovaj način stavlja dizajn u<br />rečaciju sa strategijom hotela I involvira samog korisnika i<br />njegove potrebe u oblast dizajna.</p> / <p>The thesis approaches hotels as a variable in order to analyze<br />the mechanisms and processes of creation of different types<br />of hotelsThe research gives us an insight not only into the<br />materialistic, but also spiritual needs of didderent clients in a<br />given time and space. The sutvey conducted in this way puts<br />the design into correlation with the hotel strategy and<br />includes the very client and their needs in the area of design.</p>
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Optimierung der Schaftkomponente von Kurzschaftendoprothesen mittels Finite-Elemente-AnalyseKleinschrodt, Claudia, Alber-Laukant, Bettina, Rieg, Frank, Simank, Hans-Georg 10 December 2016 (has links) (PDF)
Einleitung
2015 belegte die Implantation einer Endoprothese am Hüftgelenk mit 219.325 Operationen Platz 8 der 50 häufigsten Operationen der vollstationären Patienten in Krankenhäusern (DRG-Statistik 2015). Bei diesen Eingriffen kommt eine Vielzahl von verschiedenen Prothesenmodellen zum Einsatz (Kirschner 2005). Aktuell geht der Trend in Richtung zementfreie Verankerung, Verkleinerung der Implantate und den Erhalt von möglichst viel Knochensubstanz (Jerosch 2013). So werden in den letzten Jahren immer häufiger Kurzschaftendoprothesen implantiert (Jerosch 2013). Sie stellen ein knochensparendes System dar und erlauben gleichzeitig verschiedene Gleitpaarungen (Jerosch 2013). Allerdings liegen für die meisten Kurzschaftendoprothesentypen noch keine Langzeittestergebnisse vor (Jerosch 2011), so dass das Langzeitverhalten dieser Prothesen nicht vorhergesagt werden kann. Speziell bei Kurzschaftendoprothesen ist der Einfluss der verkürzten Schaftlänge auf das Einwachsverhalten und die Lebensdauer des Implantats noch nicht ausreichend geklärt.
Am Lehrstuhl für Konstruktionslehre und CAD der Universität Bayreuth finden deshalb Untersuchungen zur computergestützten Analyse von Kurzschaftendoprothesen statt. Ziel hierbei ist es, durch eine Variation der Schaftlänge eine Prothesenform mit optimalen Spannungsverläufen und einer verbesserten Krafteinleitung in den Knochen zu entwickeln.
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Higher-order model checking with traversalsNeatherway, Robin Philip January 2014 (has links)
Higher-order recursion schemes are a powerful model of functional computation that grew out of traditional recursive program schemes and generalisations of grammars. It is common to view recursion schemes as generators of possibly-infinite trees, which Ong showed to have a decidable monadic second order theory and opened the door to applications in verification. Kobayashi later presented an intersection type characterisation of the model checking problem, on which most subsequent applied work is based. In recent work, recursion schemes have been considered to play a role similar to Boolean programs in verification of first-order imperative programs: a natural target for abstraction of programs with very large or infinite data domains. In this thesis we focus on the development of model checking algorithms for variants of recursion schemes. We start our contributions with a model checking algorithm inspired by the fully abstract game semantics of recursion schemes, but specified as a goal-directed approach to intersection type inference, that offers a unification of the views of Ong and Kobayashi. We build on this largely theoretical contribution with two orthogonal extensions and practical implementations. First, we develop a new extension of recursion schemes: higher-order recursion schemes with cases, which add non-determinism and a case construct operating over a finite data domain. These additions provide us with a more natural and succinct target for abstraction from functional programs: encoding data using functions inevitably results in an increase in the order and arity of the scheme, which have a direct impact on the worst-case complexity of the problem. We characterise the model checking problem using a novel intersection and union type system and give a practical algorithm for type inference in this system. We have carried out an empirical evaluation of the implementation --- the tool T<sub>RAV</sub>MC --- using a variety of problem instances from the literature and a new suite of problem instances derived via an abstraction-refinement procedure from functional programs. Second, we extend our approach from safety properties to all properties expressible in monadic second order logic using alternating parity tree automata as our specification language. We again provide an implementation and an empirical evaluation, which shows that despite the challenges accompanying liveness properties our tool scales beyond the current state of the art.
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An Investigation of the Relationship Between Personality and the Use of Learning During the Life Transitions of AdultsWatson, Jackie R. (Jackie Rieves) 12 1900 (has links)
In a three stage investigation the relationship between personality type and the use of learning as a coping device during the life transitions of adults was studied. Based on the assumption that a paper and pencil device could be constructed to achieve the same or nearly the same results that have been achieved through interviews with adult learners, the first two stages of this investigation involved the construction and validation of an instrument, the Adult Development Learning Inventory (ADLI), to measure the use of learning during life transitions of adults. The inventory has five subsections: a demographic profile, Life Events, Coping Strategies, Learning Activities, and Adulthood Tasks.
Content validity of the ADLI was established through both the theory based in adult learning and developmental psychology and the panel of experts. Construct validation tools included principal component factor analysis and the Kruskal-Wallis ANOVA with age as the variable of discrimination. The instrument was capable of differentiating among age groups' perception of the tasks in the adult life cycle. For internal consistency, reliability estimates ranged from .83 to .94 for the subsections of the ADLI.
Stage III of the investigation explored the relationship between the ADLI and personality as measured by the Myers-Briggs Type Indicator (MBTI) which was based on the typology suggested by Carl Jung. The findings suggested only limited relationships between personality and the extent of learning activities. Specifically adults with the dominant function of Intuition can be categorized as high activity learners. The results of limited relationships between learning and personality type can perhaps be attributed to the fact that overwhelmingly (98%) these adult samples were involved in some type of learning not in spite of their life circumstances but because of them.
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The Effect of Type A and Type B Personality and Leadership Style on AbsenteeismNichols, Judith Ann, 1957- 08 1900 (has links)
This study explored the relationship of Type A/B personality and leadership style to absenteeism. Absenteeism data were gathered for 243 male fire fighters and fire engineers. Each subject was administered the Jenkins Activity Scale to measure his Type A characteristics and the Leader Behavior Description Questionnaire to measure his perception of his supervisor's leadership style. The results, though non-significant, revealed that: a) Type A's had less absenteeism than type B's; b) Subjects who perceived their supervisors as being low on consideration had less absenteeism than those who perceived their supervisors as being high on this dimension; c) Type A's absenteeism was low and Type B's was high when working under a leader perceived as low on structure. Finally, a weak but significant three-way interaction effect revealed that the highest amount of absenteeism occurred when Type B' s worked under supervisors who were high in consideration and low in structure. The least amount of absenteeism occurred when Type A's worked under supervisors who were high in structure and low in consideration.
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Comparison of the Personalities of Non-Injured and Injured Female Athletes in Intercollegiate CompetitionAbadie, Deborah A. 12 1900 (has links)
This study was designed to determine if differences exist between the personalities of injured and non-injured athletes, injured and non-injured athletes in individual sports, and injured and non-injured athletes in team sports. Subjects were forty-three female athletes selected from six intercollegiate teams. The test instrument was the Cattell Sixteen Personality Factor Questionnaire. Data were analyzed by the two-way analysis of variance. Alpha was .05. Conclusions of the investigation were that the personality of injured athletes does not differ from the personality of non-injured athletes, that non-injured athletes in individual sports are more self-assured than non-injured athletes in team sports, and that the personality of athletes in team sports does not differ from the personality of athletes in individual sports.
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