The impact of *experience, industry characteristics, and individual differences on audit risk and the extent of testing decisions: An empirical investigation

The first part of the study examined the effect of industry risk changes on perceived audit risk at the financial statement level and whether these changes depended on individual differences such as experience and tolerance for ambiguity. ^ Forty-eight auditors from two offices of one of the “Big 5” CPA firms participated in this study. The ANOVA results supported the effect of industry risk in the assessment of audit risk at the financial statement level. Higher industry risk was associated with higher perceived audit risk. Tolerance for ambiguity was also significant in explaining the changes in the assessment of audit risk. Auditors with a high tolerance for ambiguity perceived lower audit risk than auditors with a low tolerance for ambiguity. Although ANOVA results did not find experience to be significant, a t-test for experience showed it to be marginally significant and inversely related to audit risk. ^ The second part of this study examined whether differences in perceived audit risk at the financial statement level altered the extent, nature or timing of the planned auditing procedures. The results of the MANOVA suggested an overall audit risk effect at the financial statement level. Perceived audit risk was significant in explaining the variation in the number of hours planned for the total cycle and the number of hours p1anned for the tests of balances and details. Perceived audit risk was not significant in determining the analytical review procedures planned, but assessed inherent risk at the cycle level was significant. The higher the inherent risk the more analytical procedures were planned. Perceived audit risk was not significant in explaining the timing of the procedures, but individual differences were significant. The results showed that experienced auditors and those with a high tolerance for ambiguity were less likely to postpone the performance of the interim procedures or the time at which the majority of audit work would be done. ^

Cultural intelligence: Extending the nomological network

This dissertation consists of three independent studies, which study the nomological network of cultural intelligence (CI)—a relatively new construct within the fields of cross-cultural psychology and organizational psychology. Since the introduction of this construct, CI now has a generally accepted model comprised of four codependent subfactors. In addition, the focus of preliminary research within the field is on understanding the new construct’s correlates and outcomes. Thus, the goals for this dissertation were (a) to provide an additional evaluation of the factor structure of CI and (b) to examine further the correlates and outcomes that should theoretically be included in its nomological network. Specifically the model tests involved a one-factor, three-factor, and four-factor structure. The examined correlates of CI included the Big Five personality traits, core self-evaluation, social self-efficacy, self-monitoring, emotional intelligence, and cross-cultural experience. The examined outcomes also included overall performance, contextual performance, and cultural adaption in relation to CI. Thus, this dissertation has a series of 20 proposed and statistically evaluated hypotheses. The first study in this dissertation contained the summary of the extant CI literature via meta-analytic techniques. The outcomes of focus were significantly relevant to CI, while the CI correlates had more inconclusive results. The second and third studies contained original data collected from a sample of students and adult workers, respectively. In general, the results between these two studies were parallel. The four-factor structure of CI emerged as the best fit to the data, and several correlates and outcomes indicated significant relation to CI. In addition, the tested incremental validity of CI showed significant results emerging in both studies. Lastly, several exploratory analyses indicated the role of CI as a mediator between relevant antecedent and the outcome of cultural adaption, while the data supported the mediator role of CI. The final chapter includes a thorough discussion of practical implications as well as limitation to the research design.^

Cultural Intelligence: Extending the Nomological Network

This dissertation consists of three independent studies, which study the nomological network of cultural intelligence (CI)—a relatively new construct within the fields of cross-cultural psychology and organizational psychology. Since the introduction of this construct, CI now has a generally accepted model comprised of four codependent subfactors. In addition, the focus of preliminary research within the field is on understanding the new construct’s correlates and outcomes. Thus, the goals for this dissertation were (a) to provide an additional evaluation of the factor structure of CI and (b) to examine further the correlates and outcomes that should theoretically be included in its nomological network. Specifically the model tests involved a one-factor, three-factor, and four-factor structure. The examined correlates of CI included the Big Five personality traits, core self-evaluation, social self-efficacy, self-monitoring, emotional intelligence, and cross-cultural experience. The examined outcomes also included overall performance, contextual performance, and cultural adaption in relation to CI. Thus, this dissertation has a series of 20 proposed and statistically evaluated hypotheses. The first study in this dissertation contained the summary of the extant CI literature via meta-analytic techniques. The outcomes of focus were significantly relevant to CI, while the CI correlates had more inconclusive results. The second and third studies contained original data collected from a sample of students and adult workers, respectively. In general, the results between these two studies were parallel. The four-factor structure of CI emerged as the best fit to the data, and several correlates and outcomes indicated significant relation to CI. In addition, the tested incremental validity of CI showed significant results emerging in both studies. Lastly, several exploratory analyses indicated the role of CI as a mediator between relevant antecedent and the outcome of cultural adaption, while the data supported the mediator role of CI. The final chapter includes a thorough discussion of practical implications as well as limitation to the research design.

People and big cats (Panthera onca and Puma concolor) of the Atlantic Forest, Brazil

Conservation of large felids is not only about collecting ecological information; it is also about understanding people’s values, beliefs, attitudes and behaviour. The overarching goal of this thesis is to assess the relationship between people and jaguars and pumas. Specifically by contributing to the understanding of public acceptance of big cats, as well as the forces (cognitive and social) that influence people’s acceptability. Self-administered questionnaires (n=326) were applied to rural residents outside two protected areas in the State of Sao Paulo: Intervales and PETAR state parks. Findings showed that the acceptability of killing big cats varied accordingly to attitudinal type (positive and negative). Additionally, acceptability of jaguars and pumas was influenced by existence values, attitudes and park credibility. Human dimensions research helped in understanding the relationship between people and the big cats, highlighting the need, for example, to improve the credibility of the parks in the communities and to decrease the fear of jaguars and pumas.

Power, Arab media Moguldum & gender rights as entertainment in the Middle East

Discourse is a giant field of research and gender related rights are still a disputed area of thinking. Thus, when Arab transnational satellite televisions produce dialogues, images, stories and narratives about the disputed “universal” gender rights in the Middle East, the big questions remain how and why. According to De Beauvoir (1949), one becomes woman and to Butler (1990) one is not born a gender at all but is “done” and “undone” to become one via discourse. Islamic feminism speaks of a cultural/religious specificity in defending women rights and even gender diversity based on new Quranic interpretations. The gender, “Al-Naw’u”, remains synonym to sex “Al Jins” as gender and queer theories never developed in Arabic in tandem with the European institutions or the theories of the19th century– especially those ideas emerging from studies of the mental asylum. This research tries to understand gender related “rights” and “wrongs” as manifest in the discursive institutions owned by media mogul Prince Al Waleed Ben Talal Al Saud. The trouble of such a study is lexical, ideological and institutional at the same time. Since we lack a critique of the discourses and narratives addressed in the pan-Arab satellite channels, in general it is difficult to understand their significance and influence in everyday life practices. What language is used to speak of gender rights or wrongs? Which ideology is favoured in this practice of legitimisation and/or policing? Using case studies, CDA of social and religious talk shows, narrative analysis of Arabic cinemas, this research adapted triangulation to show the complexity of conversing and narrating gender related content at the micro and macro levels within an institution of power. Using semi-structured interviews from fieldwork in Egypt (2009) and Lebanon (2011), archive research and online ethnography, the research exposes the power structure under which gender discourses evolve. It emerges that gender content is abundant on the Pan Arab satellite space, “manufactured” on talk shows and plotted tactfully in the cinematic “creative-act”. The result is a complex discourse of gender content that scratches the surface calling for interpretation. So how and why do gender rights and wrongs find place on Prince Al Waleed’s Media Empire?

Plato’s Parmenides and understanding the One in the philosophy of Plotinus: an oversight by Heidegger?

The present article focuses on the study of the exegesis by Plotinus with regard to the meaning of the ineffability of the one provided in Plato’s Parmenides in the first hypothesis. He places this first ineffable one at the very centre of his system, which would have important implications from both an ontological point of view and with regard to understanding the language. The conception of reality that derives from the ineffability of the first principle and the implications for the nature of philosophical language that this postulate raises will be the centre of our reflections. To shed light on the position set down in the Enneads, we will review the key points based on the original texts that deal with this issue and related critical works. We will also look at the contemporary relevance of this position and its ability to go beyond the Heideggerian critique of metaphysics.

The Greek monetary system and its derivations over other ancient Mediterranean systems.

One of the main features of the Greek currency are the big differences between emissions of the polis, which did not match either in their iconographic message types, not even in the met-rical pattern of their values. These differences were reflected in exchange systems ruled by the main sanctuaries that shrines stipu-lated thus giving official status to change.

The Effect of Non-Audit Services on Auditor Independence : A study on 11 food retail- and wholesale companies in the United Kingdom

Purpose – The purpose of this study is to investigate the effect of non-audit services on auditor independence, and the importance of non-audit services as a source of income for audit firms in the United Kingdom. Design/method/approach – This study will examine 11 companies in the food retail- and wholesale industry during 2007 - 2014. Five indicators have been used; (1) Appointed auditor and provision of non-audit services to audit clients; (2) Auditor tenure; (3) Non-audit services in relation to total services; (4) Tax-services in relation to non-audit services, (5) Big Four’s revenue. Information has been collected using the quantitative approach through annual- and transparency reports. The threshold used to measure possible independence threats (self-review-, self-interest- and familiarity threat) has been set at 18,5 %. Findings – This study concludes that the jointly provision of audit- and nonaudit services possibly causes impairment of auditor independence, and that non-audit services is an important source of income for audit firms. The findings showed that in 99 %, companies purchased non-audit services from their statutory auditor. Non-audit services in relation to total services surpassed the threshold in 78 % of all financial years. Likewise, tax-services in comparison to non-audit services exceeded the threshold in 65 % of all financial years. The Big Four’s revenue from non-audit services to audit clients in relation to total revenue is almost constantly below the threshold. However, in all financial years except from one, total revenue from non-audit services surpassed revenue from audit services by far. Contribution – The study contributes to the ongoing discussion about nonaudit services effect on auditor independence. Originality/value – This study is one of few that provide detailed information about non-audit services in the food retail- and wholesale industry. It highlights social and ethical issues with regard to agency relationships.  

The power struggle between Mcmurphy and nurse Ratched in Ken Kesey's: ''One flew over the cuckoo's nest'' [recurso electr?nico]

This monograph is a literary analysis of the novel One Flew over the Cuckoo's Nest, by Ken Kesey published in 1962, that explores the power struggle between its two main characters: Randle Patrick McMurphy and Nurse Ratched. This struggle involves their ways of exerting power, their roles inside the ward, their distinct personalities, their actions, and even their ideas about life, especially what constitutes sanity and insanity. The analysis is based on techniques from New Criticism and the Psychological Critical Approach

Big Manistee River Tributaries as Potential Arctic Grayling Habitat

The Big Manistee River was one of the most well known Michigan rivers to historically support a population of Arctic grayling (Thymallus arctics). Overfishing, competition with introduced fish, and habitat loss due to logging are believed to have caused their decline and ultimate extirpation from the Big Manistee River around 1900 and from the State of Michigan by 1936. Grayling are a species of great cultural importance to Little River Band of Ottawa Indian tribal heritage and although past attempts to reintroduce Arctic grayling have been unsuccessful, a continued interest in their return led to the assessment of environmental conditions of tributaries within a 21 kilometer section of the Big Manistee River to determine if suitable habitat exists. Although data describing historical conditions in the Big Manistee River is limited, we reviewed the literature to determine abiotic conditions prior to Arctic grayling disappearance and the habitat conditions in rivers in western and northwestern North America where they currently exist. We assessed abiotic habitat metrics from 23 sites distributed across 8 tributaries within the Manistee River watershed. Data collected included basic water parameters, streambed substrate composition, channel profile and areal measurements of channel geomorphic unit, and stream velocity and discharge measurements. These environmental condition values were compared to literature values, habitat suitability thresholds, and current conditions of rivers with Arctic grayling populations to assess the feasibility of the abiotic habitat in Big Manistee River tributaries to support Arctic grayling. Although the historic grayling habitat in the region was disturbed during the era of major logging around the turn of the 20th century, our results indicate that some important abiotic conditions within Big Manistee River tributaries are within the range of conditions that support current and past populations of Arctic grayling. Seven tributaries contained between 20-30% pools by area, used by grayling for refuge. All but two tributaries were composed primarily of pebbles, with the remaining two dominated by fine substrates (sand, silt, clay). Basic water parameters and channel depth were within the ranges of those found for populations of Arctic grayling persisting in Montana, Alaska, and Canada for all tributaries. Based on the metrics analyzed in this study, suitable abiotic grayling habitat does exist in Big Manistee River tributaries.

Sociocultural Complexities of Ecosystem Restoration: Remaking Identity, Landscape and Belonging in the Florida Everglades

The Florida Everglades is a highly diverse socionatural landscape that historically spanned much of the south Florida peninsula. Today, the Florida Everglades is an iconic but highly contested conservation landscape. It is the site of one of the world’s largest publicly funded ecological restoration programs, estimated to cost over $8 billion (U.S. GAO 2007), and it is home to over two million acres of federally protected lands, including the Big Cypress National Preserve and Everglades National Park. However, local people’s values, practices and histories overlap and often conflict with the global and eco-centric values linked to Everglades environmental conservation efforts, sparking environmental conflict. My dissertation research examined the cultural politics of nature associated with two Everglades conservation and ecological restoration projects: 1) the creation and stewardship of the Big Cypress National Preserve, and 2) the Tamiami Trail project at the northern boundary of Everglades National Park. Using multiple research methods including ethnographic fieldwork, archival research, participant observation, surveys and semi-structured interviews, I documented how these two projects have shaped environmental claims-making strategies to Everglades nature on the part of environmental NGOs, the National Park Service and local white outdoorsmen. In particular, I examined the emergence of an oppositional white identity called the Gladesmen Culture. My findings include the following: 1) just as different forms of nature are historically produced, contingent and power-laden, so too are different claims to Everglades nature; 2) identity politics are an integral dimension of Everglades environmental conflicts; and 3) the Big Cypress region’s history and contemporary conflicts are shaped by the broader political economy of development in south Florida. My dissertation concluded that identity politics, class and property relations have played a key, although not always obvious, role in shaping Everglades history and environmental claims-making, and that they continue to influence contemporary Everglades environmental conflicts.

Role of the human chymase (CMA1) in the conversion of big-endothelin-1 to endothelin-1 (1-31)

Abstract : The chymase-dependant pathway responsible for converting Big ET-1 to ET-1 was established in vitro. It has only been recently, in 2009, that our group demonstrated that the conversion of Big ET-1 to ET-1 (1-31) can occur in vivo in mice (Simard et al., 2009), knowing that ET-1 (1-31) is converted to ET-1 via NEP in vivo (Fecteau et al., 2005). In addition, our laboratory demonstrated in 2013 that mMCP-4, the murine analogue of human chymase, produces ET-1 (1-31) from the Big ET-1 precursor (Houde et al. 2013). Thus far, in the literature, there are no specific characterizations of recombinant chymases (human or murine). In fact, the group of Murakami published in 1995 a study characterizing the CMA1 (human chymase) in a chymostatin-dependent fashion, using Angiotensin I as a substrate (Murakami et al., 1995). However, chymostatin is a non-specific inhibitor of chymase. It has been shown that chymostatin can inhibit elastase, an enzyme that can convert Angiotensin I to Angiotensin II (Becari et al., 2005). Based on these observations, the proposed hypothesis in the present study suggests that recombinant as well as extracted CMA1 from LUVA (human mast cell line), in addition to soluble fractions of human aortas, convert Big ET-1 into ET-1 (1-31 ) in a TY-51469 (a chymase-specific inhibitor) sensitive manner. In a second component, we studied the enzyme kinetics of CMA1 with regard to the Big ET-1 and Ang I substrate. The affinity of CMA1 against Big ET-1 was greater compared to Ang I (KM Big ET- 1: 12.55 μM and Ang I: 37.53 μM). However, CMA1 was more effective in cleaving Ang I compared to Big ET-1 (Kcat / KM Big ET-1: 6.57 x 10-5 μM-1.s-1 and Ang I: 1.8 x 10-4 ΜM-1.s- 1). In a third component involving in vivo experiments, the pressor effects of Big ET-1, ET-1 and Ang I were tested in conscious mMCP-4 KO mice compared to wild-type mice. The increase in mean arterial pressure after administration of Big ET-1 was greater in wild-type mice compared to mMCP- 4 KO mice. This effect was not observed after administration of ET-1 and / or Ang I.

ASSESSMENT OF ENERGY CONSUMPTION IN GREENHOUSE PRODUCTION IN THE WEST REGION OF PORTUGAL

Greenhouse production is a very important activity in the West region of Portugal, with an area of approximately 800 ha where the regular production consists in two crops per year, one in winter-spring and the other in summer-autumn. Many growers are now prepared to better exploit market opportunities, since they know that the big export window opportunity is from June to September, when the production is difficult in other regions of south due to high temperatures. Grower’s use new and more productive varieties, either in soil or hydroponic systems, mostly in unheated greenhouses, naturally ventilated, and equipped with modern fertigation systems. Greenhouse production causes some environmental impacts due to the high use of inputs. Several improvements in technologies and crop practices may contribute to increase the use efficiency of resources, decreasing the negative environmental impacts. Greenhouse vegetable production in Northern EU countries is based on the supply of heating and differs significantly from the production system in the Southern EU countries. In the Northern countries, direct energy inputs, mostly for heating, are predominant while in the South the indirect energy input is also important, mainly associated with fertilizers, plastic cover materials and other auxiliary materials. The main objective of this work was to characterise the greenhouse production systems in the West region of Portugal, in order to evaluate the energetic consumptions (direct and indirect), the GHH emissions, the production costs and the farmer’s income. With this work the mostly important inputs were identified, allowing proposing alternative measures to improve efficiency and sustainability. All the data was obtained by surveys performed directly with growers, previously selected to be representative of the crop practices and greenhouse type of the region. However, more research should be performed in order to develop and to test technologies capable to improve resources use efficiency in greenhouse production.

An investigation into the barriers to the implementation of automation and robotics technologies in the construction industry

The rising problems associated with construction such as decreasing quality and productivity, labour shortages, occupational safety, and inferior working conditions have opened the possibility of more revolutionary solutions within the industry. One prospective option is in the implementation of innovative technologies such as automation and robotics, which has the potential to improve the industry in terms of productivity, safety and quality. The construction work site could, theoretically, be contained in a safer environment, with more efficient execution of the work, greater consistency of the outcome and higher level of control over the production process. By identifying the barriers to construction automation and robotics implementation in construction, and investigating ways in which to overcome them, contributions could be made in terms of better understanding and facilitating, where relevant, greater use of these technologies in the construction industry so as to promote its efficiency. This research aims to ascertain and explain the barriers to construction automation and robotics implementation by exploring and establishing the relationship between characteristics of the construction industry and attributes of existing construction automation and robotics technologies to level of usage and implementation in three selected countries; Japan, Australia and Malaysia. These three countries were chosen as their construction industry characteristics provide contrast in terms of culture, gross domestic product, technology application, organisational structure and labour policies. This research uses a mixed method approach of gathering data, both quantitative and qualitative, by employing a questionnaire survey and an interview schedule; using a wide range of sample from management through to on-site users, working in a range of small (less than AUD0.2million) to large companies (more than AUD500million), and involved in a broad range of business types and construction sectors. Detailed quantitative (statistical) and qualitative (content) data analysis is performed to provide a set of descriptions, relationships, and differences. The statistical tests selected for use include cross-tabulations, bivariate and multivariate analysis for investigating possible relationships between variables; and Kruskal-Wallis and Mann Whitney U test of independent samples for hypothesis testing and inferring the research sample to the construction industry population. Findings and conclusions arising from the research work which include the ranking schemes produced for four key areas of, the construction attributes on level of usage; barrier variables; differing levels of usage between countries; and future trends, have established a number of potential areas that could impact the level of implementation both globally and for individual countries.

Neurolinguistic contributions to understanding the bilingual mental lexicon

Introduction Many bilinguals will have had the experience of unintentionally reading something in a language other than the intended one (e.g. MUG to mean mosquito in Dutch rather than a receptacle for a hot drink, as one of the possible intended English meanings), of finding themselves blocked on a word for which many alternatives suggest themselves (but, somewhat annoyingly, not in the right language), of their accent changing when stressed or tired and, occasionally, of starting to speak in a language that is not understood by those around them. These instances where lexical access appears compromised and control over language behavior is reduced hint at the intricate structure of the bilingual lexical architecture and the complexity of the processes by which knowledge is accessed and retrieved. While bilinguals might tend to blame word finding and other language problems on their bilinguality, these difficulties per se are not unique to the bilingual population. However, what is unique, and yet far more common than is appreciated by monolinguals, is the cognitive architecture that subserves bilingual language processing. With bilingualism (and multilingualism) the rule rather than the exception (Grosjean, 1982), this architecture may well be the default structure of the language processing system. As such, it is critical that we understand more fully not only how the processing of more than one language is subserved by the brain, but also how this understanding furthers our knowledge of the cognitive architecture that encapsulates the bilingual mental lexicon. The neurolinguistic approach to bilingualism focuses on determining the manner in which the two (or more) languages are stored in the brain and how they are differentially (or similarly) processed. The underlying assumption is that the acquisition of more than one language requires at the very least a change to or expansion of the existing lexicon, if not the formation of language-specific components, and this is likely to manifest in some way at the physiological level. There are many sources of information, ranging from data on bilingual aphasic patients (Paradis, 1977, 1985, 1997) to lateralization (Vaid, 1983; see Hull & Vaid, 2006, for a review), recordings of event-related potentials (ERPs) (e.g. Ardal et al., 1990; Phillips et al., 2006), and positron emission tomography (PET) and functional magnetic resonance imaging (fMRI) studies of neurologically intact bilinguals (see Indefrey, 2006; Vaid & Hull, 2002, for reviews). Following the consideration of methodological issues and interpretative limitations that characterize these approaches, the chapter focuses on how the application of these approaches has furthered our understanding of (1) selectivity of bilingual lexical access, (2) distinctions between word types in the bilingual lexicon and (3) control processes that enable language selection.