Digital Commons Network^™

Effects Of Ethical Context On Earnings Management, Organizational-Professional Conflict And Organizational Commitment In Chinese Enterprises, Zhihong Wang

Lingnan Theses

This study investigates the effects of the organizational ethical context (ethical climate and ethical culture) in Chinese enterprises on accounting professionals’ perceptions of earnings management, organizational-professional conflict (OPC) and affective organizational commitment (OC). We also test the effects of Machiavellianism on these factors, and the interactive effects of Machiavellianism and ethical context on OPC and OC. The findings, based on responses from 89 accounting professionals employed by Chinese enterprises at staff, supervisor and manager levels, indicate that in general the perceived ethical context did not affect judgments of the acceptability of earnings management. However, as anticipated, perceptions of a stronger …

The Scouts Movement And The Construction Of New Citizenship In Republican China (1912-1937), Sze Hang Choi

Lingnan Theses

Robert Baden-Powell established the world's first Boy Scouts in Britain in 1907. with unexpected quickness, the first Chinese Boy Scouts was established in 1912. The Chinese Boy Scouts first started in missionary schools and its early development was concentrated in Shanghai and Jiangsu province. In 1928, the Nationalist Party (KMT) started to turn the Scouts into a tool to mould ideal future citizens of the country by indoctrinating the Scouts with the Three People's Principles and training them with practical living skills.

In the 1930s, stimulated by the Japanese invasion and inspired by Fascist Italy and Nazi Germany's extensive use …

The Impact Of Corporate Governance On The Choice Of Transfer Pricing Methods In China, Xue Han

Lingnan Theses

Recent scandals involving related party transactions (RPTs) have attracted researchers’ and governments’ attention. Because imperfections exist in the legislation of RPTs, business groups might abuse transfer pricing of such transactions for certain purposes. These purposes include earnings management of listed companies that seek to attract investors and profit shifting from subsidiaries to parent companies. This study investigates the impact of corporate governance on the choice of transfer pricing methods in China.

I classify transfer pricing methods into two major groups (i.e., market-based and cost-based methods). I hypothesize that companies with weak corporate governance are more likely to use cost-based pricing …

Goal Interdependencies And Opportunism For Supply Chain Partnership In China, Lanjun Wu

Lingnan Theses

The possibility of opportunistic behavior is an important barrier to the collaboration between partners in the supply chain as partners pursue their self-interests with guile. Opportunistic behavior threatens the partners’ relationships, influences their work accomplishment and prevents future collaboration. This study hypothesizes that opportunism is not just the result of people’s self-interests pursuit but depends on how they think their self-interests are related. Opportunism in organizational partnerships could be understood in terms of how partners perceive their goals are related to each other. When partners believe that their goals are competitively or dependently rather than cooperatively related, they are more …

The Impact Of Fiscal Support On Earnings Management : Evidence From Equity Offerings In China, Guanming He

Lingnan Theses

It is well documented in existing literature that firms manipulate earnings before IPOs (initial public offerings) and SEOs (seasoned equity offerings). This study contributes to prior research by being the first to examine whether fiscal support from local governments has impact on the earnings management behavior of Chinese listed firms. Using data from firms that conduct IPOs and SEOs from 1997 to 2006, I find that firms are less likely to manipulate earnings prior to the offerings if they enjoy more income tax savings attributed to the preferential tax favor or more financial subsidy from the local governments.

The findings …

Creation Of Principal-Agency Relationship Value : Social Capital And Dynamic Learning Capability Perspectives, Yan Bin Xie

Lingnan Theses

In this 'age of turbulence' (Greenspan, 2007), businesses, in response to challenges of globalized competition, escalated customer expectation, and disruptive technological innovations, find innovative value propositions (Slater, 1997) critical for survival and sustained competitiveness. In lined with relationship marketing that suppliers need target valuable custome r to establish long-term relationship for survival in fierce competition (Gronroos, 2000), scholars (e.g. Walter, Ritter & Gemunden, 2001) looking from supplier perspective identify direct and indirect value as two dimensions for supplier-perceived relationship value. Direct value-based drivers of business relationships consist of higher profits from the product and service offering (i.e. profit function), growth …

Susceptibility To Global Consumer Culture : Scale Development And Purchase Behaviour Of Shanghai Consumers, Yue Huo

Lingnan Theses

Global Consumer Culture (GCC) is a term emerged in early 1990s. It refers to generally accepted beliefs and consumer tendencies toward globally shared consumption-related symbols such as brands, product categories, and consumption activities and events. Although researchers sought insights in this area in the last decade, they mainly focused on the specific topic of Brand Positioning method under the context of GCC. Little efforts were made to examine what global consumers actually do and think when making their buying decision, and what the common characteristics global consumers share in the world. The existence and increasing influence of global consumers whose …

Tools Of A Local Economy: Standardization And Function Among Small Chert Tools From Caracol, Belize, Lucas Martindale Johnson

Electronic Theses and Dissertations

This thesis undertakes detailed analysis of a sample of 229 small chert tools from a single locus at the Maya site of Caracol, Belize. Emphasis is placed on determining the function of these tools and on the nature of their use in the broader Caracol economic system. Analysis sought to determine whether they were used for day-to-day household tasks or for specialized craft activity within the specified household locus and/or if they were prepared for broader distribution at Caracol. By focusing detailed analysis on artifacts from a single locus, greater insight is provided into the impact of household production on …

Technological Disasters: An Investigation Of The Conservation Of Resources Theory On Depression, Brian Gentry

Electronic Theses and Dissertations

Researchers studying the affects of resource loss following a technological disaster have exclusively investigated the acute period directly after the event occurred. This study applied Hobfoll's (1988, 1989) Conservation of Resources model in order to examine the long term effects of resource loss on depression in Cordova, Alaska a decade after the Exxon Valdez Oil spill. Results suggest that resource loss was a more prominent predictor for depression than demographics, involvement in the on-going litigation, or commercial fishing jobs. The research concludes that certain aspects of resource loss are critical in the development of depression after a technological disaster, and …

The Social Construction Of Claims-Making: Bahamian Anglers Vs. Non-Resident Sports-Fishermen, Sara Neuenschwander

Electronic Theses and Dissertations

On January 1, 2007, the Ministry of Agriculture and Marine Resources in the Department of Marine Resources of the Bahamas promulgated significant revisions to their sports-fishing regulations. While the new laws were designed to benefit the Bahamian fisheries, they caused a vociferous uproar among non-resident anglers who frequent the islands of the Bahamas to sports-fish. Of particular concern are the new regulations that limit the maximum weight and number of fish which non-resident anglers may keep on their boat. My research examines the claims-making activities made by American anglers on four different sports-fishermen/cruising forums. The analysis focuses on the motifs, …

We Are Not Responsible For Our Addictions, But We Are Responsible For Our Recovery": A Qualitative Exploratory Study Of The Li, Rachel Rayburn

Electronic Theses and Dissertations

This is an exploratory, qualitative study of homeless, recovering alcoholics and the problems they encounter maintaining sobriety. Using semi-structured interviews, I analyze the experiences of ten men in their forties, who are in a recovery program designed for homeless men. I ask them how they stay sober without a place to live. Three kinds of problems are inferred from their narrative histories. First, the men have difficulty identifying as alcoholics. They have trouble fully integrating into the AA program. Second, the men struggle to form relationships with others, especially with a sponsor. Third, the process of "working the steps" is …

Recovery And Restoration Of The Seagrass Halodule Wrightii After Boat Propeller Scar Damage In A Pole-Troll Zone In Mosquito Lag, Katherine Grablow

Electronic Theses and Dissertations

This study combined documentation of four boat propeller scar types in Halodule wrightii seagrass beds in Mosquito Lagoon, Florida with manipulative field experiments to document scar recovery times with and without restoration. Scar types ranged from the most severe scar type (Type 1) with trench formation which had no roots or shoots in the trench, to the least severe (Type 4) scars that had no depth, intact roots and shoots shorter than the surrounding canopy. For 110 measured existing scars, the frequency of each scar type was 56% for Type 1, 10% for Type 2, 7% for Type 3, and …

Prevalence And Severity Of Fibropapillomatosis In Juvenile Green Turtles (Chelonia Mydas) In Three Habitats On Florida's Eas, Kelly Borrowman

Electronic Theses and Dissertations

Fibropapillomatosis (FP) is a tumor-forming disease mainly found in juvenile green turtles (Chelonia mydas) inhabiting Florida's east coast. Despite increased research on the herpes virus that putatively causes it, long-term assessment is still needed of the distribution and severity of FP. Using the decades-long database compiled by the University of Central Florida Marine Turtle Research Group, I determined FP severity and distribution at three different sites: Indian River Lagoon (IRL), Sabellariid Worm Reef (SWR) and Trident Submarine Basin (TSB). Fibropapillomatosis occurred in > 50% of IRL turtles, 18% of SWR turtles and <1% of TSB turtles. Regression of FP tumors was correlated with its prevalence, i.e. when and where FP was common, tumor regression was common. The probability of a turtle being non-afflicted or mildly afflicted increased with both increasing straight-line carapace length (SCL) and increasing relative body condition (residuals of log body mass versus log SCL). Mean annual growth rates of IRL and SWR turtles did not vary with FP severity; however, mean annual growth rates in IRL (1.10 cm/y) were significantly higher than in SWR (1.05 cm/y) and TSB (1.04 cm/y). Annual apparent survival estimates for IRL and TSB turtles were 0.72 and 0.73, respectively, and were constant over time. Even with increased prevalence of FP, annual apparent survival estimates were constant and similar to survival estimates of juvenile green turtles in areas without FP. In IRL, survival rates among FP Categories 0, 1 and 2 were similar (0.74, 0.74 and 0.81 respectively) and lower only for FP Category 3 (0.63). Thus, while FP occurred in > 50% of turtles in some Florida east coast populations, …

Control Of Stomatal Formation In Arabidopsis Thaliana Inflorescence Stem, Nalini Odapalli

Electronic Theses and Dissertations

Stomata are cellular structures that control water loss and gas exchange through the plant epidermis. Stomata arise from special stem cells called meristemoids through a series of programmed asymmetric divisions that are controlled by cell signaling, or via multitude of regulatory pathways and intercellular communication between epidermal cells. In Arabidopsis thaliana, stomata are spaced non-randomly in the epidermis by cell-cell signaling of the receptor-like protein TOO MANY MOUTHS (TMM) as well as other proteins. Point mutation of the TMM gene prevents the development of stomata in some tissues like inflorescence stems. Investigation of tmm mutant stems showed that self-renewing stem …

The Impact Of Religiosity On Sexual Victimization Experiences And Reporting Behaviors Among College Students, Nicole Bauer

Electronic Theses and Dissertations

This study investigated the relationship between religiosity of female college students and sexual victimization experiences. These experiences include the reporting behaviors that take place subsequent to an act of sexual victimization. The study utilized secondary data gathered from the forth wave of a longitudinal study funded by the National Institute of Justice between 1990 and 1995. The study used multidimensional levels of religiosity to analyze and to assess its impact on the sexual victimization experiences. Findings ascertained that certain behavioral measures of religiosity were consistently found to be a protective factor against sexual victimization. On the other hand, subjective measures …

Social Grouping Behaviors Of Captive Female Hippopotamus Amphibius, Tracy Blowers

Electronic Theses and Dissertations

Levels of sociality vary depending on the costs and benefits associated with grouping behavior. Grouping species form either ephemeral aggregations due to resource availability, or structured groups based on familiarity of individuals. Because there are different costs and benefits associated with different types of groups, it is important to understand more about group structure before making predictions about specific behaviors. Female Hippopotamus amphibius are known to aggregate in the wild but the true nature of their grouping behavior is still not understood. My objective was to determine if captive female hippos form either ephemeral aggregations or social groups. Behavioral data, …

The Endocytic Protein Numb Regulates App Metabolism And Notch Signaling: Implications For Alzheimer's Disease, George Kyriazis

Electronic Theses and Dissertations

Increased production of amyloid beta (A-beta) peptide, via altered proteolytic cleavage of amyloid protein precursor (APP), and abnormalities in neuronal calcium homeostasis play central roles in the pathogenesis of Alzheimer's disease (AD). Notch1, a membrane receptor that controls cell fate decisions during development of the nervous system, has been linked to AD because it is a substrate for the gamma-secretase protein complex in which mutations cause early-onset inherited AD. Numb is an evolutionarily conserved endocytic adapter involved in the internalization of transmembrane receptors. Mammals produce four Numb isoforms that differ in two functional domains, a phosphotyrosine-binding domain (PTB) and a …

Assessing And Modeling Mangrove Forest Dynamics Along The Temperate-Subtropical Ecotone In Eastern Florida, Susan Leitholf

Electronic Theses and Dissertations

Mangrove ecosystems are among the world's most endangered biomes; nearly one-half of the overall coverage is threatened by human activity, invasive species, and global climate change. Mangroves play an important ecosystem role through detrital production and by providing: fisheries and wildlife nursery habitat, shoreline protection, a sink for nutrients, carbon, and sediment. In addition to human activity, the Florida mangroves (Avicennia germinans, Laguncularia racemosa, and Rhizophora mangle) are being threatened by the invasive Brazilian pepper (Schinus terebinthifolius). This study was performed along a 261 km stretch of the east coast of Florida from Sebastian Inlet to the northern extent of …

Perceived Organizational Forgiveness And Punitive Intent, Rommel Salvador

Electronic Theses and Dissertations

Although management scholars have examined various antecedents of punishment in the workplace, there has been scant research on how perceptions of the organizational context influence decision-making regarding punishment. Building on the work of Cameron and colleagues (Cameron, Bright, & Caza, 2004; Cameron & Caza, 2002), I propose that one's perceived organizational forgiveness - the perception of the extent to which the workplace is forgiving - is negatively related with one's punitive intent in response to ethical misconduct. In addition, I identify variables involving the disciplinary agent and the ethical misconduct itself as moderators of this relationship. In a lab study …

User-Is Partnership And Is Development Success, Jook-Ting Jt Shim

Electronic Theses and Dissertations

Since 1970, high project failure rate and low user satisfaction has elicited research on users and their role in the process. It is believed that users' physical participation or psychological involvement in the development process can improve user satisfaction and/or system quality. Previous research treats users as a source of requirements and hypothesizes satisfaction to increase when requirements are fulfilled. However, inconsistent conclusions lead to confusion. Recently, a co-production concept has been proposed to understand consumer participation in product development process. In this reconceptualization, users, instead of requirement generator, should be part of the production. In this study, based on …

Brothers & Sisters: A New Impetus For Social Construction And Its Impact On Traditional Cultivation Analysis, Scott Elmore

Electronic Theses and Dissertations

Scholars recognize television's ability to influence culture. According to Gerbner, television creates socially constructed realities through the cultivation of its viewers. Television is designed to satisfy the diverse needs of large audiences. The mainstream messages conveyed via television have power to alter perceptions and change culture. Gerbner's theory was constructed from the analysis of crime dramas with single plot lines. Using the ABC television program Brothers & Sisters, this thesis explores the theoretical implications dramas with multiple plot lines have on traditional notions of cultivation theory. Through a content analysis and focus groups, evidence was acquired to suggest that cultivation …

Let's Give Them Something To Talk About: Exploring Racism And Racial Tensions As Potential Face Threats In Black And White Interracial Relationships, Gina Castle

Electronic Theses and Dissertations

This study examined how racism and racial tensions potentially threatened the face needs of Black and White interracial couples. Specifically, this study investigated the benefit of family approval of one's interracial relationship. Couples use of corrective face work in response to prejudice was also examined. This research used a qualitative, interpretive method to gather and analyze data from 14 personal interviews. The interview schedule enabled interviewees to use storytelling to share their experience of being in a Black and White interracial relationship. Interviewees were asked questions surrounding their experience as the partner in an interracial relationship. Couples shared how they …

Time On Florida's Death Row: A Theory Of "Benign Neglect", Angela Willis

Electronic Theses and Dissertations

This thesis attempts to identify and explain what influences the length of time an inmate spends on Florida's death row. A systematic random sample of 33 Florida death row inmates was drawn from the Florida Department of Corrections death row roster and the Florida Commission on Capital Cases inmate roster. Documented for each death row inmate was how long he spent on Florida's death row navigating the various stages and steps in Florida's post-conviction capital punishment process. The data show that petitions to the state trial courts and appeals to the Florida Supreme Court take the longest time in Florida's …

A Study Of Digital Communication Tools Used In Online High School Courses, Nathan Putney

Electronic Theses and Dissertations

The purpose of this study was to determine the degree to which selected communication tools used by teachers who teach online are positively perceived by their students in improving feelings of self-efficacy and motivation, and which tools may be perceived to be significantly more effective than the others. Students from the Florida Virtual School, a leader in online course delivery for grades 6-12, were surveyed to find their perceptions about how their teachers' use of email, Instant Messaging, chat, the telephone, discussion area, whiteboard, and assignment feedback affected their motivation and success in an online high school course. Correlations were …

The Problem Of Polysemy In The First Thousand Words Of The General Service List: A Corpus Study Of Secondary Chemistry Texts, Karina Clemmons

Electronic Theses and Dissertations

Vocabulary in a second language is an indispensable building block of all comprehension (Folse, 2006; Nation, 2006). Teachers in content area classes such as science, math, and social studies frequently teach content specific vocabulary, but are not aware of the obstacles that can occur when students do not know the basic words. Word lists such as the General Service List (GSL) were created to assist students and teachers (West, 1953). The GSL does not adequately take into account the high level of polysemy of many common English words, nor has it been updated by genre to reflect specific content domains …

An Exploration Of How Pre-Service Early Childhood Teachers Use Educative Curriculum Materials To Support Their Science Teaching, Deirdre Englehart

Electronic Theses and Dissertations

Research indicates that a proportion of elementary teachers are not comfortable teaching science to young children. These teachers are unaware of the best methods of approaching science and don't have the science background knowledge to support teaching through inquiry methods. This case study explores the role educative curriculum materials play in supporting pre-service early childhood education teachers' knowledge with science content and teaching practices. Specifically, I examine how educative materials impact pre-service teacher's content knowledge in science and their pedagogical content knowledge related to inquiry methods. Three pre-service early childhood teachers participated in this research. The teachers were initially interviewed …

Leadership Behaviors Gained As A Result Of Involvement In A Community College Student Leader Program, Chanda Torres

Electronic Theses and Dissertations

The purpose of this study was to assess whether participation in a community college student leader program had an effect on the leadership behaviors of students based on five (5) practices measured by a student leadership practices inventory. By assessing these leadership behaviors, the community college was able to determine the effectiveness of the program and ways to improve the program's curriculum. This study addressed the following: 1) whether students who participated in a student leader program in a community college showed significant growth in leadership behaviors; 2) whether the growth in leadership behaviors of students who participated in a …

What Is The Relationship Between National Board Certification And The Achievement Results Of Third Grade Students In A Local Cen, Thomas Vitale

Electronic Theses and Dissertations

There has been much excitement over the National Board of Professional Teaching Standards; especially with regard to improving student achievement. Are Nationally Board Certified Teachers (NBCT) performing better than their non board certified counterparts? Does achieving National Board Certification mean that a teacher is "highly qualified?" What are the tangible effects on the achievement levels of students of Nationally Board Certified teachers? Much research has been conducted in the past few years to try to answer these questions. Currently, the results of much of this research are ambiguous at best. Most studies report little in the way of significant impact …

The Prevalence Of Bullying In Central Florida Middle Schools As Perceived By Students, Marty Norris

Electronic Theses and Dissertations

This study was developed to produce data about the prevalence of bullying in Central Florida middle schools. The research was intended to contribute to the existing body of knowledge on bullying and victimization. The focus for this study was provided through research questions: (a) to determine if there is a mean difference in perceived victimization among Central Florida middle school students based on grade level, gender, and ethnicity; (b) to determine if there is a mean difference in perceived bullying among Central Florida middle school students based on grade level, gender, and ethnicity; (c) to determine what support do students …

In The Critical Tradition: An Examination Of National Board Certified Teachers In A Central Florida School District, Jacquelyn Flanigan

Electronic Theses and Dissertations

In 1986, the Carnegie Forum on Education and the Economy published A Nation Prepared: Teachers for the 21st Century in which it recommended that a National Board for Professional Teaching Standards (NBPTS) be established to ascertain and institute criteria for teacher excellence (Steiner, 1995). No Child Left Behind Act of 2001 (NCLB) mandated that every classroom employ a "highly qualified teacher" (No Child Left Behind, 2001a); moreover, NCLB articulated the relationship between improving student achievement and higher standards for qualifying classroom teachers (Rotberg, Futrell & Lieberman, 1998). Research conducted in Miami-Dade County supports Florida's use of National Board Certification (NBC) …