7 resultados para Internal audit stakeholders

em Brock University, Canada


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The purpose of this exploratory investigation was to provide a more precise understanding and basis from which to assess the potential role of the precautionary principle in tourism. The precautionary principle, analogous to the ideal of sustainable development, is a future-focused planning and regulatory mechanism that emphasizes pro-action and recognizes the limitations of contemporary scientific methods. A total of 100 respondents (80 tourism academics, 20 regional government tourism officials) from Canada, United States, United Kingdom, Australia and New Zealand completed the webbased survey between May and June 2003. Respondents reported their understanding of the precautionary principle, rated stakeholder involvement and education strategies, assessed potential barriers in implementation, and appraised steps of a proposed fi-amework for implementation. Due to low sub sample numbers, measures of central tendency were primarily used to compare groups, while inferential statistics were applied when warranted. Results indicated that most respondents (79%) felt the principle could be a guiding principle for tourism, while local and regional government entities were reported to have the most power in the implementation process. Findings suggested close links between the precautionary principle and sustainability, as concern for future generations was the most critical element of the principle for tourism. Overall, tourism academics were more supportive of the precautionary principle in tourism than were regional government tourism officials. Only minor variation was found in responses among regional groups across all variables. This study established basic ground for understanding the precautionary principle in tourism and has been effective in formulating more precise questions for future research.

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An efficient way of synthesizing the deuterium labelled analogues of three methoxypyrazine compounds: 2-d3-methoxy-3-isopropylpyrazine, 2-d3-methoxy-3- isobutylpyrazine, and 2-d3-methoxy-3-secbutylpyrazine, has been developed. To confirm that the deuterium labels had been incorporated into the expected positions in the molecules synthesized, the relevant characterization by NMR, HRMS and GC/MS analysis was conducted. Another part of this work involved quantitative determination of methoxypyrazines in water and wines. Solid-phase extraction (SPE) proved to be a suitable means for the sample separation and concentration prior to GC/MS analysis.Such factors as the presence of ethanol, salt, and acid have been investigated which can influence the recovery by SPE for the pyrazines from the water matrix. Significantly, in this work comparatively simple fractional distillation was attempted to replace the conventional steam distillation for pre-concentrating a sample with a relatively large volume prior to SPE. Finally, a real wine sample spiked with the relevant isotope-labelled methoxypyrazines was quantitatively analyzed, revealing that the wine with 10 beetles per litre contained 138 ppt of 2-methoxy-3-isopropylpyrazine. Interestingly, we have also found that 2-methoxy-3-secbutylpyrazine exhibits an extremely low detection limit in GC/MS analysis compared with the detection limit of the other two methoxypyrazines: 2- methoxy-3-isopropylpyrazine and 2-methoxy-3-isobutylpyrazine.

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This study compared approximately 50 grade 12 students studying In th~ co-operative education mode with approximately 50 grade 12 students studying in a traditional English course. Measures of self-esteem, locus of control and work habits were compared before and at the conclusion of one semester's involvement in the different programs. Using Coopersmith's Self-Esteem Inventory, the students who had chosen to study in the co-operative education mode scored significantly higher than the students in the traditional course. At the end of the semester, the co-operative education students' scores remained significantly higher than the English students'. Although the test showed no sjgnifi~ant changes in self-esteem. anecdotal reports indicated that co-operative education students had increased self-esteem over the semester. No significant differences in locus of control were observed between the two groups at any time. Significant differences in work habits were observed. While both groups had the same number of absences and the same marks before taking these courses, students who were involved in co-operative education had significantly fewer absences and significantly higher marks than the students studying in the traditional course. Anecdotal reports also indicated an improv~ment in work habits for students who had been involved in co-operative education. Recommendations of the study are for further research to determine more exactly how self-esteem and work habits develop in co-operative education students. Also. students. parents, teachers. and administrators need to be made aware of the success of this program.

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For most people design is a mystery. The products of design are integrated into our daily lives to the point that design has become invisible to us. However. what is subsumed in design practice is a creative problem-solving process that is applicable as a teaching strategy as well as a method for teaching the subject of design. The purpose of this study was to inquire into the current classroom practice of Ontario Visual Arts and Technological Education teachers, understand the goals of Ontario government curriculum developers, and explore the position held by the professional design community on secondary school design education. Data for this study were collected from: (a) a textual analysis of 4 Ministry curriculum documents; (b) interviews with JO stakeholders; (c) unobtrusive observations and informal conversations conducted at 7 secondary school open house events; and (d) observation of 2 sessions of an AQ course for Design and Technology. The research design modeled the design process and was divided into 2 parts: a discovery or problem-finding phase and a discussion or problem-solving phase. The results showed that design is misunderstood and misused; it has become lost between visual arts and technology where neither program holds responsibility for its delivery; students mistake working on computers for design practice; and while there is a desire within the professional community to have a voice in secondary school design education. there is no forum for participation. The technology-driven paradigm shift taking place in society today calls for a new framework for tellching and practicing dcsign. Further research is required; howcvcr. in the meantime. secondary school educators might benefit from professional development and classroom support from the professional dcsign community.

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The hospitality industry in Canada is growing. With that growth is a demand for qualified workers to fill available positions within all facets of the hospitality industry, one ofthem being cooks. To meet this labour shortage, community colleges offering culinary arts programs are ramping up to meet the needs of industry to produce workplace-ready graduates. Industry, students, and community colleges are but three of the several stakeholders in culinary arts education. The purpose of this research project was to bring together a cross-section of stakeholders in culinary arts education in Ontario and qualitatively examine the stakeholders' perceptions of how culinary arts programs and the current curriculum are taught at community colleges as mandated by the Ministry of Training, Colleges and Universities (MTCU) in the Culinary Program Standard. A literature review was conducted in support of the research undertaking. Ten stakeholders were interviewed in preliminary and follow-up sessions, after which the data were analyzed using a grounded theory research design. The findings confirmed the existence of a disconnect amongst stakeholders in culinary arts education. Parallel to that was the discovery of the need for balance in several facets of culinary arts education. The discussions, as found in Chapter 5 of this study, addressed the themes of Becoming a Chef, Basics, Entrenchment, Disconnect, and Balance. The 8 recommendations, also found in Chapter 5, which are founded on the research results of this study, will be of interest to stakeholders in culinary education, particularly in the province of Ontario.

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Abstract A noted benefit of Project Based Learning (PBL) as a teaching strategy is how it engages the student and enhances learning outcomes as a result of working through challenges intended to depict dilemmas outside the classroom. PBL has seldom been applied outside the parameters of the classroom curriculum. The current needs assessment carried out in this research project examined current practices of language instruction and International Administrative Professionals of both the private and public Language Industry. Participants responded to survey questions on their current administrative practices, strategies, and program characteristics. The study investigated the usefulness of a handbook on the procedure of assisting administrative service teams in language instruction settings to an engaged approach to PBL for student service issues. The diverse opinions, beliefs, and ideas, along with institutional policy, can provide beneficial framework ideas for future tools.

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Grounded on the resource-based view of the firm, the study of this thesis investigates the effect of four internal and external factors – engineer intensity, location, affiliation with the government, government funding – on Chinese firms’ decision to either invest in internal R&D activities or external R&D and the effect of this decision on the firms’ international market success. In addition, the moderating role of the presence of foreign firms in China is examined. To understand these relationships, the thesis’ theorization focuses on the issue of how firms can combine optimally the two options – “internal R&D” and “external R&D”. In this regard I juxtapose internal R&D and external R&D and compare their advantages and disadvantages. To test my model, I apply panel data from the Annual Industrial Survey Database provided by the Chinese National Bureau of Statistics. My results show that three of the four investigated factors affect Chinese firms’ resource allocation decisions; and effective resource allocation decisions lead effectively to international market success, strengthened by the presence of foreign firms in China. Moreover the findings bear several theoretical and managerial contributions. First I propose the last dimension of the “VRIO framework” – “organization” – as an endogenous component of the VRIO framework, as my study investigated how firms can effectively combine resources to generate a competitive advantage in terms of international market success. Previous academic literature so far focused on examining whether internal and external R&D are complements or substitutes. My study fills a gap in the literature by investigating the determinants of the efficient combination of the two strategies and the outcome of the combination. One of the managerial implications is that Chinese firms can learn from foreign companies that are present in China.