Essays on auditor independence

Auditor independence is a cornerstone of the auditing profession and the basic principle that underpins the reputation of the auditing profession in the public eye. Indeed, it is the attribute most demanded from auditors by the public. Therefore, the sustainability of the auditing profession depends on how auditors can protect this principle. This dissertation consists of four interrelated essays concerned with auditor independence. Specifically, it examines situations that can threaten and impair auditor independence. In addition, this dissertation also examines several variables that may enhance and protect auditor independence. The first essay aims to examine the impact of social pressures occurring within audit firms on auditors’ judgment in the setting of a society with “high power distance” and “low individualism” cultural dimensions. The social pressures consisted of obedience pressure exerted by an auditor’s superior and conformity pressure exerted by an auditor’s colleague. Moreover, two moderating variables—a multi-dimensional professional commitment and locus of control—were included as moderator variables in the relationship between the social pressures faced by auditors and their judgment. The findings show that obedience and conformity pressures influence auditor judgment. Auditors who face the social pressures will make a judgment that may be even diametrically opposite to the independence principle. The findings also indicate that a multi-dimensional professional commitment and locus of control may potentially influence auditor judgment in a situation with social pressures. The second essay aims to investigate the association of advocacy and familiarity threats caused by auditor fee dependence and auditor tenure on auditor independence based on Finnish data, law, and auditing environment. This essay was motivated by the Green Paper on Audit Policy, published by the European Commission in 2010 that questions whether the maximum fee collected from a client should be regulated and whether consecutive assignments should be limited, among others. Contrary to popular belief, this essay does not find evidence that audit fees and long auditor tenure will jeopardise auditor independence. Therefore, the findings do not support policies to regulate auditor fees or limit auditor tenure in Finland. The third essay aims to examine the effect of client intimidation on auditor independence in an audit-client conflict situation. Intimidation threat is one of five independence threats that are explicitly referenced in the IFAC’s independence framework. Client intimidation was manifested in the client threatening to replace the auditor if the auditor did not adopt the client’s position. In addition, this essay examines the role of auditor’s perceived pressure and multi-dimensions of professional commitment as moderator variables. The findings suggest that auditors who experience client intimidation in an audit conflict situation are more likely to have their independence impaired than those who are in a similar situation but without client intimidation. Moreover, auditors who experience client intimidation perceive higher pressure than those who do not experience intimidation. Finally, auditors’ affective and continuance professional commitment dimensions moderate the relationship between auditors’ perceived pressures and auditor independence. The aim of the fourth essay is twofold. First, it aims to develop a scale for measuring auditors’ reputation awareness. Second, it aims to examine the correlation between the levels of auditor reputation awareness and auditor independence. A seven-item scale was developed as the reputation awareness scale. The findings indicate that the scale consists of one dimension. It also has a level of satisfactory reliability and a high level of validity. The findings show that there is a positive correlation between the level of auditors’ reputation awareness and auditor independence.

Design Space Exploration for MPSoC Architectures

Multiprocessor system-on-chip (MPSoC) designs utilize the available technology and communication architectures to meet the requirements of the upcoming applications. In MPSoC, the communication platform is both the key enabler, as well as the key differentiator for realizing efficient MPSoCs. It provides product differentiation to meet a diverse, multi-dimensional set of design constraints, including performance, power, energy, reconfigurability, scalability, cost, reliability and time-to-market. The communication resources of a single interconnection platform cannot be fully utilized by all kind of applications, such as the availability of higher communication bandwidth for computation but not data intensive applications is often unfeasible in the practical implementation. This thesis aims to perform the architecture-level design space exploration towards efficient and scalable resource utilization for MPSoC communication architecture. In order to meet the performance requirements within the design constraints, careful selection of MPSoC communication platform, resource aware partitioning and mapping of the application play important role. To enhance the utilization of communication resources, variety of techniques such as resource sharing, multicast to avoid re-transmission of identical data, and adaptive routing can be used. For implementation, these techniques should be customized according to the platform architecture. To address the resource utilization of MPSoC communication platforms, variety of architectures with different design parameters and performance levels, namely Segmented bus (SegBus), Network-on-Chip (NoC) and Three-Dimensional NoC (3D-NoC), are selected. Average packet latency and power consumption are the evaluation parameters for the proposed techniques. In conventional computing architectures, fault on a component makes the connected fault-free components inoperative. Resource sharing approach can utilize the fault-free components to retain the system performance by reducing the impact of faults. Design space exploration also guides to narrow down the selection of MPSoC architecture, which can meet the performance requirements with design constraints.

Kysyntä-toimitusketjun synkronointi epävarman kysynnän ja tarjonnan toimintaympäristössä

Kysynnän ja tarjonnan epävarmuudet ovat nykyisin arkipäivää useilla toimialoilla. Elämme epävarmuuden suhteen ennen näkemättömiä aikoja, minkä on arvioitu jatkuvan myös tulevaisuudessa. Yritysten tilauskannat ovat lyhyitä, ja tilaukset viivästyvät tai peruuntuvat kokonaan. Toisaalta tarjonnan epävarmuudet aiheuttavat asiakasyrityksille haasteita esimerkiksi toimitusmyöhästymisten muodossa. Tuotannon ollessa hajaantunut verkostoihin yksittäisten yritysten toiminta ja päätökset vaikuttavat toisten verkostoyritysten toimintaan. Tämän takia epävarmuuden aiheuttamista muutoksista ja poikkeamista tulisi tiedottaa kumppaniyrityksiä, jotta kaikki pysyisivät samalla kellotaajuudella. Operatiivisen ja taktisen tiedon jakaminen on nykyisissä toimitusketjuissa jo arkipäivää, mutta yritysten välisistä rajapinnoista löytyy edelleen kehitettävää. Riittävästä ei kiinnitetä huomiota vastaanottajan kykyyn ja tapaan hyödyntää informaatiota – varsinkaan muutostilanteissa. Ajan/nopeuden ollessa yhä tärkeämpi kilpailutekijä informaation ajoituksella on kriittinen merkitys kysyntä-toimitusketjujen kokonaissuorituskykyyn. Toisin sanoen, millä ajanhetkellä tietoa tulisi jakaa, jotta kumppani pystyisi hyödyntämään saamaansa tietoa mahdollisimman hyvin. Kysyntä-toimitusketjun synkronoinnilla tarkoitetaan tässä väitöstutkimuksessa nimenomaan aikatekijään keskittymistä yritysten välisessä päätöksenteossa ja informaation jakamisessa toimitusketjun kokonaissuorituskyvyn parantamiseksi. Tutkimus kytkeytyy toimitusketjukoordinoinnin tieteelliseen keskusteluun. Koordinointiteorian keskeinen osa ovat riippuvuussuhteet, joita johdetaan koordinointimekanismien avulla. Kysyntätoimitusketjun synkronointia on mallinnettu aikaisemmin VOP-OPP-mallin (Value Offering Point – Order Penetration Point) ja sen johdannaisten avulla. Näissä malleissa asiakasyrityksen kysyntäketju ja toimittajayrityksen toimitusketju ovat keskinäisessä riippuvuussuhteessa, jota johdetaan päätöksenteon synkronoinnin ja informaation jakamisen koordinointimekanismeilla. VOP-OPP-malli johdannaisineen eivät kuitenkaan huomioi epävarman toimintaympäristön vaikutuksia synkronointiin. Näissä malleissa informaation ainoana laatudimensiona tarkasteltava aikatekijä on liian kapea-alainen näkökulma synkronointiin epävarmassa ympäristössä. Lisäksi nämä mallit keskittyvät vain yksisuuntaiseen, kysyntälähtöiseen, synkronointiin jättäen huomioimatta tarjontalähtöisen synkronoinnin. Aikatekijä- ja kokonaissuorituskykypainotustensa takia VOP-OPP-malli tarjosi kuitenkin hyvän lähtöfilosofian uusien synkronointimallien kehittämiseen. Väitöstutkimus toteutettiin hypoteettis-deduktiivisena tapaustutkimuksena, jossa ensin luotiin kirjallisuuden perusteella uudet teoreettiset synkronointimalliehdotukset. Tämän jälkeen ehdotusten toimivuutta arvioitiin käytännön kysyntä-toimitusketjuissa. Tutkimuksen uutuusarvo liittyy kysyntä-toimitusketjun synkronoinnin keskeisten piirteiden systeemiseen mallintamiseen epävarmassa toimintaympäristössä. Kontribuutiona esitetään kysyntä-toimitusketjun synkronoinnin moniulotteinen kokonaismalli, joka sisältää koordinointimekanismeina päätöksenteon synkronoinnin, informaation läpinäkyvyyden sekä asiakas- ja toimittajapään joustot. Tiedon vaihtoa mallissa tarkastellaan kaksisuuntaisesti – kysyntä- ja tarjontalähtöisesti. Informaation laatudimensioina mallissa ovat informaation ajoitus, luotettavuus ja tarkkuus. Kokonaismalli sisältää kolme alimallia: Demand Visibility Point – Demand Penetration Point (DVP-DPP) on kysyntälähtöisen synkronoinnin malli, Supply Visibility Point – Supply Information Penetration Point (SVP-SIPP) on tarjontalähtöisen synkronoinnin malli ja Integroitu DVP-DPP - SVP-SIPP-malli kytkee edellä mainitut mallit toisiinsa. Näissä alimalleissa informaation eri luokkia ovat tilausta edeltävä, tilaukseen liittyvä, tilauksen jälkeinen ja sovitun toimitusajankohdan jälkeinen kysyntä- ja tarjontatieto. Käytännön hyödyntämisen näkökulmasta mallit toimivat ns. mentaalitason koordinointimekanismeina, joiden tarkoitus on herättää toimitusketjukumppanit tavoittelemaan kokonaissuorituskyvyn parantamista oman edun tavoittelemisen sijasta. Tutkimuksen päärajoitteena on sen keskittyminen ainoastaan kahdenvälisiin yhteistyösuhteisiin, mikä tarjoaa nykyisessä verkostoituneessa toimintaympäristössä varsin kapean kuvan käytännön synkronointihaasteisiin.

Kallet til livets embete : mødre i helse og lidelse

Mothers represent the natural caring. Natural caring is the object of caring science and of research interest because it establishes the central core of professional caring. In this study, we encounter patients who are mothers in need of care in a psychiatric context. Motherhood involves taking responsibility that extends beyond one's own life, because the child represents possibilities in a yet unknown future. Understanding and knowledge about the mothers' struggle in health and suffering are of crucial importance to enable clinical practice to make provisions for and adapt to the individual patient. The overall purpose of this dissertation is to illuminate how the innermost essence of caring emerges in health and suffering in patients who are mothers in psychiatric care. The purpose of the study in a clinical sense is to seek to understand and illuminate the patient's inner world in health and suffering in terms of contextual, existential, ontological and ethical dimensions. The dissertation is exploratory and descriptive in nature and encompasses induction, deduction and abduction as logics tools of reasoning. A theoretical model of natural caring and a universal theoretical model of the innermost essence of caring is developed as seen from the patient's world in a psychiatric context. The dissertation is anchored in human science's view of the human being and the world and in caring science's perspective. Caring science's view of the human being as a unity comprising body, soul and spirit is central in the study's concept of the patient. This multi-dimensional conception of the human being encompasses the dissertation's basic values and is decisive for choice of methodology. Hermeneutic epistemology guided the interpretation of the empirical data, the paradigmatic theses and assumptions. The dialectical movement in interpretation moves back and forth between empirical data, caring science theory and philosophical theory and reveals deeper insight into meaningful content in the clinical context. The interpretation process comprises four levels of abstraction: rational, contextual, existential and ontological. Hermeneutic philosophy guides the inductive and deductive approach to interpretation, as well as the movement between the clinical context and the caring science paradigm. In this encounter between the visible and invisible reality, the image of natural caring – motherliness emerged. The dissertation consists of four studies. The first study is a systematic review of nineteen research articles. The three other studies are hermeneutical interpretations based on text materials from open interviews. Fifteen participants were interviewed, all of whom are mothers of children between 0 and 18 years of age. All were outpatients in the psychiatric specialist health service. In the interpretation process, the mothers' struggle in health and suffering emerges as a struggle between the inner and outer world. Being a mother and patient in health and suffering in a psychiatric context means to struggle to be oneself, to create oneself, to live and realize one's good deeds as a mother and human being. To be oneself, to possess oneself as a mother is not only a question of tending, playing and learning in order to master a practical situation or to survive. It involves constituting a deep, inner desire to courageously create oneself so that the child is able to realize his or her potential in health and suffering. Motherliness manifests itself in caring as a call to ministering humanity and life. The voice of motherliness is understood as the voice of life—the eternal, inner call of love and freedom. The inner call craves fulfilment. Motherliness in natural caring does not retreat. Motherliness defines the Other as freedom and proceeds without regard for all other exterior requirements to realizing wellbeing. The inner essence of caring is attentive, aware and heeds the call of the heart. The innermost essence of caring is to be and to make oneself responsible for the Other. Responsibility cannot be relinquished; free choice consists in whether or not to follow the call. To renounce the inner call to responsibility is to deny oneself and one's dignity as a human being. The theoretical models provide clinical and systematic caring science with knowledge and understanding based on the natural caring spirit inherent in the human being. The study elucidates and strengthens the ontological basic assumptions about the human being as a unity of body, soul and spirit, the sanctity of the human being and the core of caring, ethos. The results of the dissertation will provide clinical practice with knowledge about the inner movements of the mothers' souls in relation to their responsibility as mothers and human beings. Being able to understand the basic conditions for responsibility is crucial for developing care that encompasses mother and child and the mutual relationship between them. This is basic knowledge for developing attitudes and actions that meet and provide for the needs of the patient as mother and as a whole, suffering human being.

Kognitiiviset kartat operatiivisen ketjuliiketoimintajohtamisen taustalla

Tutkimuksen tavoitteena oli selvittää, millaiset ajattelumallit korostuvat menestyksekkäässä ketjuliiketoimintajohtamisessa tasapainotetun tuloskortin eri näkökulmien osalta. Tutkimuskohteena olivat kuusi päivittäistavarakaupan ketjuliiketoiminnan asiakasrajapinnassa työskentelevää Osuuskauppa Keskimaan S-marketpäällikköä. Ajattelua tutkittiin kognitiivisesta näkökulmasta. Tutkimus toteutettiin laadullista tutkimusmenetelmää, kognitiivista kartoitusta hyödyntäen. Karttojen rakentamiseen käytetty tutkimusaineisto hankittiin puolistrukturoitujen teemahaastattelujen avulla. Tutkimuksen teoreettinen viitekehys rakennettiin mielen sisäisten skeemojen ja kognitiivisten karttojen kautta päätöksenteonteorioihin. Tutkimuksen tulosten perusteella asiakasnäkökulmassa menestyminen edellyttää liikeideaa kunnioittavaa ja konseptin tinkimättömään toteuttamiseen keskittyvää johtamisajattelua. Henkilöstönäkökulmassa menestyminen korostaa kokonaisvaltaisen esimiestyön ja moniulotteisten vuorovaikutussuhteiden merkitystä, joiden ilmeneminen on kognitiivisia rakenteita ja prosesseja monimuotoisempi kokonaisuus. Prosessinäkökulmassa menestyminen edellyttää selkeiden ohjeiden vaalimiseen ja niiden johtamiseen keskittyvää ajattelutapaa. Menestys talousnäkökulmassa kokoaa tuloskortin eri näkökulmat yhteen, korostaen kokonaisuuden hahmottamisen tärkeyttä sekä toimialan ja ketjuliiketoiminnan business-logiikan ymmärtämisen merkitystä osana operatiivista ketjuliiketoimintajohtamista. Lisäksi tutkimus vahvistaa aiempien tutkimustulosten mukaisesti, että kognitiivisen kartan rikkaudella, yhtenäisyydellä, johdonmukaisuudella, kartan sisältämien suorituskykymittareihin viittaavien mainintojen määrällä sekä esimiehen kokemalla vaikutusmahdollisuudella on yhteys liiketoimintamenestyksen kanssa. Kokonaisuutena päivittäistavarakaupan ketjuliiketoiminnan menestyksekkäässä johtamisessa näyttää korostuvan rationaalisuutta ja loogisuutta korostava ajattelutapa, joka tukeutuu vahvasti ketjuliiketoiminnan perusprosesseihin.

Show me your brain! Stories of interdisciplinary knowledge creation in practice. Experiences and observations from Aalto Design Factory, Finland.

This dissertation centres on the themes of knowledge creation, interdisciplinarity and knowledge work. My research approaches interdisciplinary knowledge creation (IKC) as practical situated activity. I argue that by approaching IKC from the practice-based perspective makes it possible to “deconstruct” how knowledge creation actually happens, and demystify its strong intellectual, mentalistic and expertise-based connotations. I have rendered the work of the observed knowledge workers into something ordinary, accessible and routinized. Consequently this has made it possible to grasp the pragmatic challenges as well the concrete drivers of such activity. Thus the effective way of organizing such activities becomes a question of organizing and leading effective everyday practices. To achieve that end, I have conducted ethnographic research of one explicitly interdisciplinary space within higher education, Aalto Design Factory in Helsinki, Finland, where I observed how students from different disciplines collaborated in new product development projects. I argue that IKC is a multi-dimensional construct that intertwines a particular way of doing; a way of experiencing; a way of embodied being; and a way of reflecting on the very doing itself. This places emphasis not only the practices themselves, but also on the way the individual experiences the practices, as this directly affects how the individual practices. My findings suggest that in order to effectively organize and execute knowledge creation activities organizations need to better accept and manage the emergent diversity and complexity inherent in such activities. In order to accomplish this, I highlight the importance of understanding and using a variety of (material) objects, the centrality of mundane everyday practices, the acceptance of contradictions and negotiations well as the role of management that is involved and engaged. To succeed in interdisciplinary knowledge creation is to lead not only by example, but also by being very much present in the very everyday practices that make it happen.

Läheisen rooli ja tuen tarve iäkkään kotiutuessa arviointi- ja kuntoutusosastolta

Tämän tutkimuksen tarkoituksena oli kuvata läheisen roolia ja tuen tarvetta iäkkään kotiutuessa arviointi- ja kuntoutusosastolta. Tavoitteena oli saada tietoa iäkkäiden kotiutusprosessista läheisen näkökulmasta ja muodostaa käsitteellinen malli, jossa on tyypitelty läheisen erilaiset roolit, niihin vaikuttavat tekijät ja tuen tarpeet iäkkään kotiutuessa arviointi- ja kuntoutusosastolta. Tutkimus oli kuvaileva tutkimus, jossa sovellettiin metodologista triangulaatiota. Kotiutuva iäkäs nimesi läheisen (n=14), jolta kerättiin tutkimusaineistoa teemahaastattelulla ja kyselyllä (COPE -indeksi, Carers of Older People in Europe). Rekrytointi tapahtui viidellä arviointi- ja kuntoutusosastolla Etelä-Suomessa kesällä 2015. Teemahaastattelu analysoitiin induktiivisella sisällönanalyysillä ja kyselyn (COPE -indeksi) vastauksista laskettiin prosenttiosuudet ja kolmella osa-alueella laskettiin lisäksi summapisteiden keskiarvot. Tutkimuksen päätulos tuli teemahaastattelun sisällön analyysistä, jota vahvistettiin kyselystä (COPE -indeksi) saaduilla tuloksilla. Tämän tutkimuksen tuloksena syntyi käsitteellinen malli läheisen roolista ja tuen tarpeista iäkkään kotiutuessa arviointi- ja kuntoutusosastolta. Läheisen rooli jakautui neljään päärooliin, jotka olivat iäkkään arjen auttajan rooli, edunvalvojan rooli, tukijan rooli ja vastuunkantajan rooli. Arjen auttajan rooliin kuului läheisen käytännön järjestäjän rooli ja kodinhoitajan rooli. Edunvalvojan rooliin sisältyi iäkkään terveydellinen edunvalvojan rooli, taloudellinen edunvalvojan rooli ja puolestapuhujan rooli. Tukijan rooli muodostui iäkkään virkistäjän roolista ja muutokseen sopeuttajan roolista. Näissä rooleissa toimimiseen vaikuttavia tekijöitä olivat läheisen ja iäkkään välinen suhde, läheisen oma elämä, rooliin saatu tuki ja roolin mielekkyys. Läheisen roolissa tuen tarpeita olivat arjen tuki, roolissa toimimisen tuki, rohkaiseva ja sosiaalinen tuki. Kyselyn (COPE -indeksi) tulokset täydensivät kuvausta läheisen rooliin vaikuttavista tekijöistä ja tuen tarpeista. Keskeistä tuloksissa oli, että läheisillä oli hyvä suhde iäkkäisiin, avustaminen koettiin vaivan arvoiseksi ja muiden ihmisten koettiin arvostavan heidän toimimistaan iäkkään avustajana. Ajoittain avustaminen koettiin liian vaativana tuoden kielteisiä vaikutuksia omaan tunne-elämään ja fyysiseen terveydentilaan, tunnettiin olevan ansassa. Läheiset tunsivat saavansa hyvin tukea perheeltä, mutta sosiaali- ja terveyspalveluista saatavassa tuessa koettiin parannettavaa. Tämän empiirisen tutkimuksen tuloksena tuotettu käsitteellinen malli todentaa läheisen roolin monimutkaisuuden ja moniulotteisuuden. Läheisen roolissa tarvitaan erityistä tukea tilanteiden muuttuessa, kuten kotiutustilanteissa. Tutkimuksen tuloksia voidaan hyödyntää kehitettäessä iäkkäiden yksilöllistä kotiutumista ja tilanteeseen sopivia läheisen roolia tukevia palveluita.

Pricing of Liquidity Risks in London Stock Exchange

This thesis aims to investigate pricing of liquidity risks in London Stock Exchange. Liquidity Adjusted Capital Asset Pricing Model i.e. LCAPM developed by Acharya and Pedersen (2005) is being applied to test the influence of various liquidity risks on stock returns in London Stock Exchange. The Liquidity Adjusted Capital Asset Pricing model provides a unified framework for the testing of liquidity risks. All the common stocks listed and delisted for the period of 2000 to 2014 are included in the data sample. The study has incorporated three different measures of liquidity – Percent Quoted Spread, Amihud (2002) and Turnover. The reason behind the application of three different liquidity measures is the multi-dimensional nature of liquidity. Firm fixed effects panel regression is applied for the estimation of LCAPM. However, the results are robust according to Fama-Macbeth regressions. The results of the study indicates that liquidity risks in the form of (i) level of liquidity, (ii) commonality in liquidity (iii) flight to liquidity, (iv) depressed wealth effect and market return as well as aggregate liquidity risk are priced at London Stock Exchange. However, the results are sensitive to the choice of liquidity measures.

Exploring the emergent literacy needs of preschoolers with language impairments

Current research indicates the need to identify and support children at-risk for reading difficulties as early as possible. Children with language impairments are one group of children who have been shown to be at-risk for literacy problems. Their difficulties likely stem from the challenges they tend to experience with acquiring emergent literacy skills as preschoolers. Very little empirical work has been done with preschoolers with language impairments to explore the nature of their emergent literacy development or their response to interventions which target emergent literacy skills. In the present study, 55 preschoolers with language impairments were recruited from a speech and language centre in Southern Ontario. The nature of the relationship between children's early language and literacy skills was explored using measures of their written language awareness, phonological awareness and oral language abilities, in an attempt to better understand how to conceptualize their emergent literacy abilities. Furthermore, a between-subjects design was used to compare two language interventions: an experimental emergent literacy intervention and a standard intervention based on traditional models of speech and language therapy. Results indicated that preschooler's emergent literacy abilities can be understood as a broad, multi-dimensional construct consisting of three separate but interrelated components: written language awareness, phonological awareness, and oral language. The emergent literacy-enhanced intervention was generally superior to the standard language intervention in improving children's skills in written language awareness, and children with the most severe impairments seemed to benefit the most from the experimental intervention. Theoretical and practical implications, as well as areas for future research are discussed. .

Creativity and the working artist/teacher : the relationships

The purpose of this qualitative study was to understand the relationships between creativity and the working artist/teacher employed by an art college. The topic emerged from my job as an instructor at The Ontario College of Art which was used as the primary data resource and provided the highest caliber of professionals to chose from. Existent data were used to facilitate the study generated by the research of Cawelti, Rappaport, and Wood (1992). The data were generated by a group of 5 faculty members from The University of Northern Iowa, recognized for their expertise in the arts (a painter, a poet, a sculptor, a novelist, and a photographer). They were asked to respond to the following statement: "In as much detail as you like, list the things that you did, thought, or felt the last time you created an artistic product. II Cawelti, Rappaport, and Wood (1992) produced three models of the creative process, each building on the previous, with the resultant third,being in my opinion, an excellent illustration (text/visual) of the creative process. Model three (Appendix D) presented a "multi-dimensional view of the creative process: time, space, observatility, and consciousnessll (p. 90). Model three utilized a visual mapping device along the bottom of the page linked to text segments above. Both the visual and the text were interrelated so that they harmonized into a comprehensive "picture." The parti'cipants of this qualitative study were asked to consider model three from their professional perspective as artist/teachers. The interpretive sciences directed the methodology. The hermeneutic circle of continuous reflection from the whole to the part and back to the whole was an important aspect of the data analyses. Four members of the Foundation Department at The Ontario College of Art were the key participants. A series of conversational interviews was the primary source of data collection, this was augmented by observation, fie,ldnotes, and follow up telephone interviews. Transcripts of interviews were returned to participants for reflection and the telephone was used to discuss any additional -points raised. Analysis consisted of coding and organizing data according to emerging themes. These themes formed the basis for the narrative stories. The text of the narrative stories were given back to each participant for further comment. Revisions were made until both the researcher and the participants felt that the stories reflected reality. The resultant whole was critiqued from the researcher's perspective. The significance of this study was discussed as it pertains to the working artist/teacher and areas in need of further study are pointed out.

Reality status evaluations in mediated experiences /

This paper explores the cognitive functions of the Reality Status Evaluation (RSE) system in our experiences of narrative mediated messages (NMM) (fictional, narrative, audio-visual one-way input and moving picture messages), such as fictional TV programs and films. We regard reality in mediated experiences as a special mental and emotional construction and a multi-dimensional concept. We argue that viewers' reality sense in NMM is influenced by many factors with "real - on" as the default value. Some of these factors function as primary mental processes, including the content realism factors of those messages such as Factuality (F), Social Realism (SR), Life Relevance (LR), and Perceptual Realism - involvement (PR), which would have direct impacts on reality evaluations. Other factors, such as Narrative Meaning (NM), Emotional Responses, and personality trait Absorption (AB), will influence the reality evaluations directly or through the mediations of these main dimensions. I designed a questionnaire to study this theoretical construction. I developed items to form scales and sub-scales measuring viewers' subjective experiences of reality evaluations and these factors. Pertinent statistical techniques, such as internal consistency and factorial analysis, were employed to make revisions and improve the quality of the questionnaire. In the formal experiment, after viewing two short films, which were selected as high or low narrative structure messages from previous experiments, participants were required to answer the questionnaire, Absorption questionnaire, and SAM (Self-Assessment Manikin, measuring immediate emotional responses). Results were analyzed using the EQS, structural equation modeling (SEM), and discussed in terms oflatent relations among these subjective factors in mediated experience. The present results supported most of my theoretical hypotheses. In NMM, three main jactors, or dimensions, could be extracted in viewers' subjective reality evaluations: Social Realism (combining with Factuality), Life Relevance and Perceptual Realism. I designed two ways to assess viewers' understanding of na"ative meanings in mediated messages, questionnaire (NM-Q) and rating (NM-R) measurement, and its significant influences on reality evaluations was supported in the final EQS models. Particularly in high story stnlcture messages, the effect of Narrative Meaning (NM) can rarely be explained by only these dimensions of reality evaluations. Also, Empathy seems to playa more important role in RSE of low story structure messages. Also, I focused on two other factors that were pertinent to RSE in NMM, the personality trait Absorption, and Emotional Responses (including two dimensions: Valence and Intensity). Final model results partly supported my theoretical hypotheses about the relationships among Absorption (AB), Social Realism (SR) and Life Relevance (LR); and the immediate impact of Emotional Responses on Perceptual Realism cPR).

A Foucaultian analysis of power relations in child protection case work with youth and families

This thesis takes some steps in examining the child protection system from a position that is rarely discussed. Specifically, I explore how Foucault's concept of disciplinary power can be used to demonstrate how power operates within the client/worker relationship. This relationship is shown to be quite complex with power flowing bidirectionally, rather than hierarchically. Instead of viewing power imbalances as a function of state control, I show how the client/worker relationship is constituted by the worker, the client, the organization and the social body. A postmodern auto ethnography is used to document my journey as I expose the disciplinary practices and instruments that I was subject to and used with my clients. 2 Given that the child protection system is constantly shifting and changing in order to improve its ability to safeguard children a greater emphasis is required to examine how workers operate within this complex, overwhelming and multi-dimensional world. This thesis has shown that by engaging in a reflexive examination of my position of power different approaches to making intervention beneficial to all involved become available. This is important if child protection work aims to work with clients rather than on clients.

Deconstructing a discourse : broadening understandings of teenage girls' "resistance"

Popular culture has a strong influence on youth, and the creation of meanings associated with youth. Representations within popular culture, specifically film, branch beyond entertainment and become discourses that construct how we perceive our world. Youth resistance is commonly represented in films geared towards the teenage gene{ation. Yet, the discourse of resistance has positioned females as non-resistors. This thesis addresses representations of teenage girl resistance within popular culture due to the strong influence film has on teenage girls today. This thesis will specificaIJy examine three films directed at North American teenage girls: Thirteen, Ghost World and The Sisterhood of the Travelling Pants. Through a feminist poststructurallens utilizing discourse analysis, this thesis will examine teenage girl resistance as it is represented in the aforementioned films. This thesis repositions teenage girl resistance as a multi-dimensional concept, allowing for resistance to branch beyond the traditional meaning associated with it.

A Basis for Understanding Volunteer Coach Retention in Youth Sports

Youth sport organizations depend on volunteers to coach the teams in the organization. The purpose of this quantitative study was to develop a further understanding of volunteer coach retention in youth sport. The data was collected through a quantitative questionnaire which used close-ended and Likert-scale questions. The questionnaire collected data on the modified Model of Volunteer Retention in Youth Sports, reasons to withdraw from coaching and human resource management. There were 126 surveys collected from members of the three largest youth sport associations in the town of Aylmer, Ontario. The study found that Person-Task fit was the best predictor of volunteer coach retention as it significantly correlated to one’s intention to continue coaching (p< 0.01). Furthermore, additional reasons were found to explain withdrawal from coaching - if one’s child stops playing the sport or if coaching is too time consuming. The retention of volunteer coaches in youth sport organizations requires a multi-dimensional approach in understanding how to best retain volunteer coaches.

The Conceptualization and Exploration of Place Allegiance: Towards a Unified Model of Person-Place Relationships within Outdoor Recreation

The academic study of place has been generally defined by two distinct and highly refined discourses within outdoor recreation research: place attachment and sense of place. Place attachment generally describes the intensity of the place relationship, whereas sense of place approaches place from a more holistic and intimate orientation. This study bridges these two methodological and theoretical separate areas of place research together by re-conceptualizing the way in which place relationships are viewed within outdoor recreation research. The Psychological Continuum Model is used to extend the language of place attachment to incorporate more of the philosophy of sense of place while attending to the empirical strength and utility of place attachment. This extension results in the term place allegiance being coined to depict the strong and profound relationships outdoor recreationists build with their places of outdoor recreation. Using a concurrent mixed methods research design, this study explored place allegiance via an online survey (n = 437) and thirteen in-depth qualitative interviews with outdoor recreationists. Results indicate that place allegiance can be measured through a multi-dimensional model of place allegiance that incorporates behaviours, importance, resistance, knowledge and symbolic value. In addition, place allegiance was found to be related to an individual's influence on life course and his/her willingness to exhibit preservation and protection tendencies. Place allegiance plays an important role in acknowledging the importance of authentic place relationships in an effort to confront placelessness. Wilderness recreation is an important avenue for outdoor recreationists to build strong place relationships.