Introducing International Accounting Standards to an emerging capital market:Relative familiarity and language effect in Egypt

The purpose of this study is to assess the effect of relative familiarity and language accessibility on the International Accounting Standards (IASs) disclosures when IASs are first introduced in an emerging capital market. The study focuses on the annual reports of listed non-financial companies in Egypt when IASs were first introduced. The method used applies a disclosure index measurement to a sample of listed company annual reports and evaluates relative compliance with IASs in relation to corporate characteristics. The results show that for relatively less familiar requirements of IASs, the extent of compliance is related to the type of audit firm used and to the presence of a specific statement of compliance with IASs. A lower degree of compliance with less familiar IASs disclosure is observed consistently across a range of company characteristics. Consideration of agency theory and capital need theory would lead to prior expectation of a distinction in disclosure practices between different categories of companies. The results were, therefore, counterintuitive to expectations where the regulations were unfamiliar or not available in the native language, indicating that new variables have to be considered and additional theoretical explanations have to be found in future disclosure studies on emerging capital markets. © 2003 Elsevier Science Inc. All rights reserved.

Compliance with standards, assurance and audit: does this equal security?

Postprint

Learning from Text: Examining Teacher Thinking and Practice in AP Environmental Science

Thesis (Ph.D.)--University of Washington, 2016-08

Integrated science and art education for creative climate change communication

An interdisciplinary field trip to a remote marine lab joined graduate students from fine arts and natural resource science departments to think creatively about the topic of climate change and science communication. We followed a learning cycle framework to allow the students to explore marine ecosystems and participate in scientific lectures, group discussions, and an artist-led project making abstract collages representing climate change processes. Students subsequently worked in small groups to develop environmental communication material for public visitors. We assessed the learning activity and the communication product using pre- and post-field trip participant surveys, focus group discussions, and critiques by art and communication experts of the products. Significant changes in knowledge about climate change occurred in program participants. Incorporating artists and the arts into this activity helped engage multiple senses and emphasized social interaction, as well as providing support to participants to think creatively. The production of art helped to encourage peer learning and normalize the different views among participants in communicating about climate change impacts. Students created effective communication products based on external reviews. Disciplinary differences in cultures, language, and standards challenged participating faculty, yet unanticipated outcomes such as potentially transformative learning and improved teacher evaluations resulted.

Qualitätssicherung zwischen Diversifizierung der Hochschulen und Vereinheitlichung von Standards. Beiträge zur 2. AQ Austria Jahrestagung 2014

Die Jahrestagung 2014 der AQ Austria widmete sich einerseits dem Spannungsfeld zunehmender Diversifizierung von Hochschulen und standardisierten Qualitätssicherungsverfahren andererseits. Im vorliegenden Jahrestagungsband finden sich neben dem Hauptvortrag des Basler Universitätsrektors Loprieno über die Herausforderungen der Diversifizierung für Qualität sowie der Qualitätskultur an Hochschulen auch internationale Beiträge als Antwort aus der Sicht von Qualitätssicherungsagenturen auf die Diversifizierung. Weitere Artikel zu Themen wie duale Studiengänge, Studierbarkeit, Berufungsverfahren sowie Forschungskultur und Qualitätskultur runden die Diskussion über Qualitätssicherung und Diversifizierung in der vorliegenden Publikation ab. Mit Beiträgen von: Loprieno, Antonio; Hanft, Anke; Pichl, Elmar; Jackson, Stephen; Lund, Øystein; Cox, Jeremy; Fink, Kerstin; Brandstätter, Ursula; Bischof, Horst; Gaberscik, Gerald; Janger, Jürgen; Kastner, Johann; Steiger, Anna; Wilhelm, Elena; Holzinger, Helmut; Esca-Scheuringer, Heidi; Kecht, Maria-Regina; Schulmeister, Rolf; Haas, Johannes.

Air pollution levels measured at traffic hot spots : Brisbane urban corridor study

Air pollution levels were monitored continuously over a period of 4 weeks at four sampling sites along a busy urban corridor in Brisbane. The selected sites were representative of industrial and residential types of urban environment affected by vehicular traffic emissions. The concentration levels of submicrometer particle number, PM2.5, PM10, CO, and NOx were measured 5-10 meters from the road. Meteorological parameters and traffic flow rates were also monitored. The data were analysed in terms of the relationship between monitored pollutants and existing ambient air quality standards. The results indicate that the concentration levels of all pollutants exceeded the ambient air background levels, in certain cases by up to an order of magnitude. While the 24-hr average concentration levels did not exceed the standard, estimates for the annual averages were close to, or even higher than the annual standard levels.

Integrating science through Bayesian Belief Networks : case study of Lyngbya in Moreton Bay

Bayesian Belief Networks (BBNs) are emerging as valuable tools for investigating complex ecological problems. In a BBN, the important variables in a problem are identified and causal relationships are represented graphically. Underpinning this is the probabilistic framework in which variables can take on a finite range of mutually exclusive states. Associated with each variable is a conditional probability table (CPT), showing the probability of a variable attaining each of its possible states conditioned on all possible combinations of it parents. Whilst the variables (nodes) are connected, the CPT attached to each node can be quantified independently. This allows each variable to be populated with the best data available, including expert opinion, simulation results or observed data. It also allows the information to be easily updated as better data become available ----- ----- This paper reports on the process of developing a BBN to better understand the initial rapid growth phase (initiation) of a marine cyanobacterium, Lyngbya majuscula, in Moreton Bay, Queensland. Anecdotal evidence suggests that Lyngbya blooms in this region have increased in severity and extent over the past decade. Lyngbya has been associated with acute dermatitis and a range of other health problems in humans. Blooms have been linked to ecosystem degradation and have also damaged commercial and recreational fisheries. However, the causes of blooms are as yet poorly understood.

Extending conceptual models for Web based applications

The next phase envisioned for the World Wide Web is automated ad-hoc interaction between intelligent agents, web services, databases and semantic web enabled applications. Although at present this appears to be a distant objective, there are practical steps that can be taken to advance the vision. We propose an extension to classical conceptual models to allow the definition of application components in terms of public standards and explicit semantics, thus building into web-based applications, the foundation for shared understanding and interoperability. The use of external definitions and the need to store outsourced type information internally, brings to light the issue of object identity in a global environment, where object instances may be identified by multiple externally controlled identification schemes. We illustrate how traditional conceptual models may be augmented to recognise and deal with multiple identities.