885 resultados para Positive accounting theory
Resumo:
The present study tested the appHcabiUty of Ajzen's (1985) theory of planned behaviour (TPB), an extension of Fishbein and Ajzen's (1975) theory of reasoned action (TRA), for the first time, in the context of abused women's decision to leave their abusive relationships. The TPB, as a means of predicting women's decision to leave their abusive partners' was drawn from Strube's (1988, 1991) proposed decision-making model based on the principle that the decision-making process is a rational, deliberative process, and regardless of outcome, was a result of a logical assessment of the available data. As a means of predicting those behaviours not under volitional control, Ajzen's (1985) TPB incorporated a measure of perceived behavioural control. Data were collected in two phases, ranging from 6 months to 1 year apart. It was hypothesized that, to the extent that an abused woman held positive attitudes, subjective norms conducive to leaving, and perceived control over leaving, she would form an intention to leave and thus, increase the likelihood of actually leaving her partner. Furthermore, it was expected that perceptions of control would predict leaving behaviour over and above attitude and subjective norm. In addition, severity and frequency of abuse were assessed, as were demographic variables. The TPB failed to account significantly for variability in either intentions or leaving behaviour. All of the variance was attributed to those variables associated with the theory of reasoned action, with social influence emerging as the strongest predictor of a woman's intentions. The poor performance of this model is attributed to measurement problems with aspects of attitude and perceived control, as well as a lack of power due to the small sample size. The insufficiency of perceived control to predict behaviour also suggests that, on the surface at least, other factors may be at work in this context. Implications of these results, and recommendations such as, the importance of obtaining representative samples, the inclusion of self-esteem and emotions as predictor variables in this model, a reevaluation of the target behaviovu" as nonvolitional, and longitudinal studies spanning a longer time period for future research within the context of decision-making are discussed.
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Despite the confimied health benefits of exercise during the postpartum period, many new mothers are not sufficiently active. The present research aimed to examine the effectiveness of 2 types of messages on intention to exercise after giving birth on 2 groups of pregnant women (low and high self-monitors) using the Theory of Planned Behavior as a theoretical basis. Participants were 2 1 8 pregnant women 1 8 years of age and older (Mean age = 27.9 years, SD = 5.47), and in their second or third trimester. Women completed a demographics questionnaire, a self-monitoring (SM) scale and the Godin Leisure Time Exercise Questionnaire for current and pre-pregnancy exercise levels. They then read one of two brochures, describing either the health or appearance benefits of exercise for postpartum women. Women's attitudes, social norms, perceived behavioral control, and intentions to exercise postpartum were then assessed to determine whether one type of message (health or appearance) was more effective for each group. A MANOVA found no significant effect (p>0.05) for message type, SM, or their interaction. Possible reasons include the fact that the two messages may have been too similar, reading any message about exercise may result in intentions to exercise, or lack of attention given to the brochure. Given the lack of research in this area, more studies are necessary to confirm the present results. Two additional exploratory analyses were conducted. Pearson correlations found higher levels of pre-pregnancy exercise and current exercise to be associated with more positive attitudes, more positive subjective norms, higher perceived behavioral control, and higher intention to exercise postpartum. A hierarchical regression was conducted to determine the predictive utility of attitudes, subjective norms, and perceived behavioral control on intention for each self-monitoring group. Results of the analysis demonstrated the three independent variables significantly predicted intention (p < .001) in both groups, accounting for 58-62% of the variance in intention. For low self-monitors, attitude was the strongest predictor of intention, followed by perceived behavioral control and subjective norm. For high self-monitors, perceived behavioral control was the strongest predictors, followed by attitudes and subjective norm. The present study has practical and real world implications by contributing to our understanding of what types of messages, in a brochure format, are most effective in changing pregnant women's attitudes, subjective norm, perceived behavioral control and intention to exercise postpartum and provides ftirther support for the use of the Theory of Planned Behavior with this population.
Resumo:
The purpose of this study was to investigate Howard Gardner's (1983) Multiple Intelligences theory, which proposes that there are eight independent intelligences: Linguistic, Spatial, Logical/Mathematical, Interpersonal, Intrapersonal, Naturalistic, Bodily-Kinesthetic, and Musical. To explore Gardner's theory, two measures of each ability area were administered to 200 participants. Each participant also completed a measure of general cognitive ability, a personality inventory, an ability self-rating scale, and an ability self-report questionnaire. Nonverbal measures were included for most intelligence domains, and a wide range of content was sampled in Gardner's domains. Results showed that all tests of purely cognitive abilities were significantly correlated with the measure of general cognitive ability, whereas Musical, Bodily-Kinesthetic, and one of the Intrapersonal measures were not. Contrary to what Multiple Intelligences theory would seem to predict, correlations among the tests revealed a positive manifold and factor analysis indicated a large factor of general intelligence, with a mathematical reasoning test and a classification task from the Naturalistic domain having the highest ^- loadings. There were only minor sex differences in performance on the ability tests. Participants' self-estimates of ability were significantly and positively correlated with actual performance in some, but not all, intelligences. With regard to personality, a hypothesized association between Openness to Experience and crystallized intelligence was supported. The implications of the findings in regards to the nature of mental abilities were discussed, and recommendations for further research were made.
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Drawing on a growing literature on the interconnection of queer theory, sexuality and space, this thesis critically assesses the development, implementation and impact of a campus-based Positive Space Campaign aimed at raising the visibility and number of respectful, supportive, educational and welcoming spaces for lesbian, gay, bi, trans, two-spirited, queer and questioning (LGBTQ) students staff and faculty. The analysis, based on participatory action research (PAR), interrogates the extent to which the Positive Space Campaign challenges heteronormativity on campus. I contend that the Campaign, in its attempt to challenge dominant notions of sex, gender and sexuality, disrupts heterosexual space. Further, as I consider the meanings of 'queer', I consider the extent to which Positive Space Campaigns may be 'queering' space, by contributing to an 'imagined' campus space free of sexual and gender-based discrimination. The case study contributes to queer theory, the literature on sexuality and space, the literature on queer organizing in educational spaces and to broader queer organizing efforts in Canada.
Resumo:
Background: This study examined three social factors (i.e., autonomy support, structure, and involvement) and their relationship with the motivational processes proposed by Vallerand ( 1 997). This study explored sources of support for exercise participation. -~ ' Methods: Participants (N = 425) completed self-reported instruments which assessed variables outlined within Vallerand's ( 1 997) HMIEM. Results: Structural equation modeling analyses predicting the cognitive/affective and exercise behaviour accounted for 23 percent of variance in positive affect, 10 percent of variance in negative affect, 38 percent of variance in physical self-concept, and 4 percent of variance in exercise behaviour. Exploratory analyses revealed that friends, romantic partners, and educators to be consistent sources for providing autonomy support, structure, and involvement, f !,< r - r* Summary: This study is among the first to examine perceived sources oi autonomy support, structure, and involvement from friends in the exercise context and suggest such perceptions may contribute to motivating exercise behaviour in post-secondary students.
Resumo:
In this thesis, I examined the relevance of dual-process theory to understanding forgiveness. Specifically, I argued that the internal conflict experienced by laypersons when forgiving (or finding themselves unable to forgive) and the discrepancies between existing definitions of forgiveness can currently be best understood through the lens of dual-process theory. Dual-process theory holds that individuals engage in two broad forms of mental processing corresponding to two systems, here referred to as System 1 and System 2. System 1 processing is automatic, unconscious, and operates through learned associations and heuristics. System 2 processing is effortful, conscious, and operates through rule-based and hypothetical thinking. Different definitions of forgiveness amongst both lay persons and scholars may reflect different processes within each system. Further, lay experiences with internal conflict concerning forgiveness may frequently result from processes within each system leading to different cognitive, affective, and behavioural responses. The study conducted for this thesis tested the hypotheses that processing within System 1 can directly affect one's likelihood to forgive, and that this effect is moderated by System 2 processing. I used subliminal conditioning to manipulate System 1 processing by creating positive or negative conditioned attitudes towards a hypothetical transgressor. I used working memory load (WML) to inhibit System 2 processing amongst half of the participants. The conditioning phase of the study failed and so no conclusions could be drawn regarding the roles of System 1 and System 2 in forgiveness. The implications of dual-process theory for forgiveness research and clinical practice, and directions for future research are discussed.
Resumo:
The exact mechanistic understanding of various organocatalytic systems in asymmetric reactions such as Henry and aza-Henry transformations is important for developing and designing new synthetic organocatalysts. The focus of this dissertation will be on the use of density functional theory (DFT) for studying the asymmetric aza-Henry reaction. The first part of the thesis is a detailed mechanistic investigation of a poorly understood chiral bis(amidine) (BAM) Brønsted acid catalyzed aza-Henry reaction between nitromethane and N-Boc phenylaldimine. The catalyst, in addition to acting as a Brønsted base, serves to simultaneously activate both the electrophile and the nucleophile through dual H-bonding during C-C bond formation and is thus essential for both reaction rate and selectivity. Analysis of the H-bonding interactions revealed that there was a strong preference for the formation of a homonuclear positive charge-assisted H-bond, which in turn governed the relative orientation of substrate binding. Attracted by this well-defined mechanistic investigation, the other important aspect of my PhD research addressed a detailed theoretical analysis accounting for the observed selectivity in diastereoselective versions of this reaction. A detailed inspection of the stereodetermining C-C bond forming transition states for monoalkylated nitronate addition to a range of electronically different aldimines, revealed that the origins of stereoselectivity were controlled by a delicate balance of different factors such as steric, orbital interactions, and the extent of distortion in the catalyst and substrates. The structural analysis of different substituted transition states established an interesting dependency on matching the shape and size of the catalyst (host molecule) and substrates (guest molecules) upon binding, both being key factors governing selectivity, in essence, offering an analogy to positive cooperative binding effect of catalytic enzymes and substrates in Nature. In addition, both intra-molecular (intra-host) and inter-molecular (host-guest, guest-guest) stabilizing interactions play a key role to the high π-facial selectivity. The application of dispersion-corrected functionals (i.e., ωB97X-D and B3LYP-D3) was essential for accurately modeling these stabilizing interactions, indicating the importance of dispersion effects in enantioselectivity. As a brief prelude to more extensive future studies, the influence of a triflate counterion on both reactivity and selectivity in this reaction was also addressed.
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McCausland (2004a) describes a new theory of random consumer demand. Theoretically consistent random demand can be represented by a \"regular\" \"L-utility\" function on the consumption set X. The present paper is about Bayesian inference for regular L-utility functions. We express prior and posterior uncertainty in terms of distributions over the indefinite-dimensional parameter set of a flexible functional form. We propose a class of proper priors on the parameter set. The priors are flexible, in the sense that they put positive probability in the neighborhood of any L-utility function that is regular on a large subset bar(X) of X; and regular, in the sense that they assign zero probability to the set of L-utility functions that are irregular on bar(X). We propose methods of Bayesian inference for an environment with indivisible goods, leaving the more difficult case of indefinitely divisible goods for another paper. We analyse individual choice data from a consumer experiment described in Harbaugh et al. (2001).
Resumo:
Recent empirical evidence from vector autoregressions (VARs) suggests that public spending shocks increase (crowd in) private consumption. Standard general equilibrium models predict the opposite. We show that a standard real business cycle (RBC) model in which public spending is chosen optimally can rationalize the crowding-in effect documented in the VAR literature. When such a model is used as a data-generating process, a VAR estimated using the artificial data yields a positive consumption response to an increase in public spending, consistent with the empirical findings. This result holds regardless of whether private and public purchases are complements or substitutes.
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La théorie de l'information quantique s'est développée à une vitesse fulgurante au cours des vingt dernières années, avec des analogues et extensions des théorèmes de codage de source et de codage sur canal bruité pour la communication unidirectionnelle. Pour la communication interactive, un analogue quantique de la complexité de la communication a été développé, pour lequel les protocoles quantiques peuvent performer exponentiellement mieux que les meilleurs protocoles classiques pour certaines tâches classiques. Cependant, l'information quantique est beaucoup plus sensible au bruit que l'information classique. Il est donc impératif d'utiliser les ressources quantiques à leur plein potentiel. Dans cette thèse, nous étudions les protocoles quantiques interactifs du point de vue de la théorie de l'information et étudions les analogues du codage de source et du codage sur canal bruité. Le cadre considéré est celui de la complexité de la communication: Alice et Bob veulent faire un calcul quantique biparti tout en minimisant la quantité de communication échangée, sans égard au coût des calculs locaux. Nos résultats sont séparés en trois chapitres distincts, qui sont organisés de sorte à ce que chacun puisse être lu indépendamment. Étant donné le rôle central qu'elle occupe dans le contexte de la compression interactive, un chapitre est dédié à l'étude de la tâche de la redistribution d'état quantique. Nous prouvons des bornes inférieures sur les coûts de communication nécessaires dans un contexte interactif. Nous prouvons également des bornes atteignables avec un seul message, dans un contexte d'usage unique. Dans un chapitre subséquent, nous définissons une nouvelle notion de complexité de l'information quantique. Celle-ci caractérise la quantité d'information, plutôt que de communication, qu'Alice et Bob doivent échanger pour calculer une tâche bipartie. Nous prouvons beaucoup de propriétés structurelles pour cette quantité, et nous lui donnons une interprétation opérationnelle en tant que complexité de la communication quantique amortie. Dans le cas particulier d'entrées classiques, nous donnons une autre caractérisation permettant de quantifier le coût encouru par un protocole quantique qui oublie de l'information classique. Deux applications sont présentées: le premier résultat général de somme directe pour la complexité de la communication quantique à plus d'une ronde, ainsi qu'une borne optimale, à un terme polylogarithmique près, pour la complexité de la communication quantique avec un nombre de rondes limité pour la fonction « ensembles disjoints ». Dans un chapitre final, nous initions l'étude de la capacité interactive quantique pour les canaux bruités. Étant donné que les techniques pour distribuer de l'intrication sont bien étudiées, nous nous concentrons sur un modèle avec intrication préalable parfaite et communication classique bruitée. Nous démontrons que dans le cadre plus ardu des erreurs adversarielles, nous pouvons tolérer un taux d'erreur maximal de une demie moins epsilon, avec epsilon plus grand que zéro arbitrairement petit, et ce avec un taux de communication positif. Il s'ensuit que les canaux avec bruit aléatoire ayant une capacité positive pour la transmission unidirectionnelle ont une capacité positive pour la communication interactive quantique. Nous concluons avec une discussion de nos résultats et des directions futures pour ce programme de recherche sur une théorie de l'information quantique interactive.
Resumo:
In the theory of the Navier-Stokes equations, the proofs of some basic known results, like for example the uniqueness of solutions to the stationary Navier-Stokes equations under smallness assumptions on the data or the stability of certain time discretization schemes, actually only use a small range of properties and are therefore valid in a more general context. This observation leads us to introduce the concept of SST spaces, a generalization of the functional setting for the Navier-Stokes equations. It allows us to prove (by means of counterexamples) that several uniqueness and stability conjectures that are still open in the case of the Navier-Stokes equations have a negative answer in the larger class of SST spaces, thereby showing that proof strategies used for a number of classical results are not sufficient to affirmatively answer these open questions. More precisely, in the larger class of SST spaces, non-uniqueness phenomena can be observed for the implicit Euler scheme, for two nonlinear versions of the Crank-Nicolson scheme, for the fractional step theta scheme, and for the SST-generalized stationary Navier-Stokes equations. As far as stability is concerned, a linear version of the Euler scheme, a nonlinear version of the Crank-Nicolson scheme, and the fractional step theta scheme turn out to be non-stable in the class of SST spaces. The positive results established in this thesis include the generalization of classical uniqueness and stability results to SST spaces, the uniqueness of solutions (under smallness assumptions) to two nonlinear versions of the Euler scheme, two nonlinear versions of the Crank-Nicolson scheme, and the fractional step theta scheme for general SST spaces, the second order convergence of a version of the Crank-Nicolson scheme, and a new proof of the first order convergence of the implicit Euler scheme for the Navier-Stokes equations. For each convergence result, we provide conditions on the data that guarantee the existence of nonstationary solutions satisfying the regularity assumptions needed for the corresponding convergence theorem. In the case of the Crank-Nicolson scheme, this involves a compatibility condition at the corner of the space-time cylinder, which can be satisfied via a suitable prescription of the initial acceleration.
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Este estudio tiene como objetivo identificar cuáles son las variables que repercuten en la efectividad de las redes empresariales. Esto, con base en la búsqueda de literatura existente de la efectividad en equipos, en organizaciones y en las redes interorganizacionales, así como el análisis de modelos y estudios empíricos que permitieron el análisis. De acuerdo con la búsqueda, se encontró que variables como la estructura de la red, la estabilidad del sistema, el compromiso de los empleados en cada una de las organizaciones que hacen parte de la red, la confianza dentro de la red, la transferencia de conocimiento y la apertura del sistema son las variables que en conclusión, mostraron ser buenas predictoras de efectividad dentro de las redes empresariales.
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Las tecnologías de la información han empezado a ser un factor importante a tener en cuenta en cada uno de los procesos que se llevan a cabo en la cadena de suministro. Su implementación y correcto uso otorgan a las empresas ventajas que favorecen el desempeño operacional a lo largo de la cadena. El desarrollo y aplicación de software han contribuido a la integración de los diferentes miembros de la cadena, de tal forma que desde los proveedores hasta el cliente final, perciben beneficios en las variables de desempeño operacional y nivel de satisfacción respectivamente. Por otra parte es importante considerar que su implementación no siempre presenta resultados positivos, por el contrario dicho proceso de implementación puede verse afectado seriamente por barreras que impiden maximizar los beneficios que otorgan las TIC.
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Siguiendo un marco teórico integrado por varios autores entorno a los sistemas de control de gestión a lo largo de varias décadas, este trabajo pretende estudiar y contrastar la relación entre el desarrollo de dichos sistemas y los recursos y capacidades. Para tal fin, se desarrolló un estudio de caso en Teleperformance Colombia (TC), una empresa dedicada a prestación de servicio de tercerización de procesos o business process outsourcing. En el estudio se establecieron dos variables para evaluar el desarrollo de sistema de control de gestión: el diseño y el uso. A su vez, para cada uno de ellos, se definieron los indicadores y preguntas que permitieran realizar la observación y posterior análisis. De igual manera, se seleccionaron los recursos y capacidades más importantes para el desarrollo del negocio: innovación, aprendizaje organizacional y capital humano. Sobre estos se validó la existencia de relación con el SCG implementado en TC. La información obtenida fue analizada y contrastada a través de pruebas estadísticas ampliamente utilizadas en este tipo de estudios en las ciencias sociales. Finalmente, se analizaron seis posibles relaciones de las cuales, solamente se ratificó el relacionamiento positivo entre uso de sistema de control gestión y el recurso y capacidad capital humano. El resto de relacionamientos, refutaron los planteamientos teóricos que establecían cierta influencia de los sistemas de control de gestión sobre recursos y capacidades de innovación y aprendizaje organizacional.
Resumo:
The relative stability of aggregate labor's share constitutes one of the great macroeconomic ratios. However, relative stability at the aggregate level masks the unbalanced nature of industry labor's shares – the Kuznets stylized facts underlie those of Kaldor. We present a two-sector – one labor-only and the other using both capital and labor – model of unbalanced economic development with induced innovation that can rationalize these phenomena as well as several other empirical regularities of actual economies. Specifically, the model features (i) one sector ("goods" production) becoming increasingly capital-intensive over time; (ii) an increasing relative price and share in total output of the labor-only sector ("services"); and (iii) diverging sectoral labor's shares despite (iii) an aggregate labor's share that converges from above to a value between 0 and unity. Furthermore, the model (iv) supports either a neoclassical steadystate or long-run endogenous growth, giving it the potential to account for a wide range of real world development experiences.