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1
Chism, Lyrial Marie. "On independence polynomials and independence equivalence in graphs /." Full text available from ProQuest UM Digital Dissertations, 2009. http://0-proquest.umi.com.umiss.lib.olemiss.edu/pqdweb?index=0&did=1800249011&SrchMode=1&sid=1&Fmt=2&VInst=PROD&VType=PQD&RQT=309&VName=PQD&TS=1268329950&clientId=22256.
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Thesis (Ph.D.)--University of Mississippi, 2009.Typescript. Vita. "May 2009." Dissertation director: Dr. William Staton Includes bibliographical references (leaves 71-72). Also available online via ProQuest to authorized users.
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Ali, Shara. "The 'pronunciamiento' in Yucatán : from independence to independence (1821-1840)." Thesis, University of St Andrews, 2011. http://hdl.handle.net/10023/1693.
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Unique to nineteenth-century Spain and Central America, the pronunciamiento can be interpreted as an act of insubordination against ruling authorities, which included a written document with a list of complaints or demands. The practice was almost always carried out by members of the army, but usually involved heavy participation by political and civilian sectors of society as well. The pronunciamiento more often than not contained a threat of military violence if the grievances of the pronunciados were not listened to; as a result, it carried with it the implicit consequence of armed revolt. The pronunciamiento was responsible for major political changes in early nineteenth-century Mexico and Yucatán, and was also one of the most powerful forces of political and societal destabilisation during this period. Indeed, the pronunciamiento was responsible for the establishment of federalist and centralist systems, changes of constitutions, and constant overthrows of presidents. This was also true on a smaller scale in Yucatán, as the pronunciamiento was not only used to depose governors and administrations, but was the key negotiatory mechanism between the Yucatecan and Mexican administrations; yucatecos resorted to the pronunciamiento to realise their secessions from and reunifications to Mexico throughout the early nineteenth century. The aim of this thesis is to expose the dynamic of the Yucatecan pronunciamiento. It will challenge the present depiction of the pronunciamiento as military exercise of destabilization, and will instead concentrate on exposing it as a highly intricate process of political representation and negotiation, at both local and national levels. This will not only contribute toward a greater understanding of pronunciamiento culture on a local and more general scale, but will also reveal a more comprehensive analysis of the socio-political and economic circumstances of nineteenth-century Yucatán. This in turn will aid in re-defining early nineteenth-century Mexico, questioning its traditional depiction as an age of “chaos”, and instead exposing it as one dominated by political and ideological forces and factions, who used the pronunciamiento to express their beliefs and to negotiate for change.
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Bugeja, Martin. "Independent Expert Reports and Takeovers." University of Sydney. School of Business, 2004. http://hdl.handle.net/2123/648.
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Target firms in Australian takeovers are required to obtain an independent assessment of the offer price in situations where the Corporations Law considers the bidder has a superior bargaining position. The intention of this requirement is to protect target shareholders from being offered a lower takeover premium. The only empirical study of expert reports, Eddey (1993), is consistent with expert reports achieving their purpose, as the results indicate no difference in target firm premiums in offers with and without an expert report. Eddey also reports that a revision in offer price is more likely where an expert indicates the bid is �not fair and reasonable.� Using all takeovers from 1990 to 2000, this thesis aims to re-examine and substantially extend the findings in Eddey. As the sample includes all bids, irrespective of the form of payment consideration, the thesis will assess whether the results in Eddey can be extrapolated from cash-based bids to all takeover bids. In addition, the analysis will extend Eddey�s results by investigating whether expert reports result in a higher probability of a revision in offer price relative to takeovers without an expert report. This study also investigates the impact of the expert report on bidder announcement abnormal returns and examines the returns to both bidders and targets when the expert report is released. This will add to the limited current knowledge on the impact of expert reports on the capital market. This thesis also tests the validity of public criticisms of expert independence. Firstly, experts have been publicly criticised on the basis that they are not independent from the target firm. It has been suggested that such experts will be more likely to provide an opinion that agrees with the recommendation of target directors. Secondly, it has been alleged that experts who are also the target auditor provide their reports at a lower fee by cross-subsidising the reports� preparation from other fees received from the client. The concern with this practice is that these reports may be of lower quality. This criticism is tested by developing an expert fee model. This fee model is then used to assess whether, similar to evidence in the auditing field, �quality� experts earn a fee premium. The results indicate that the need for an expert report does not affect bidder abnormal returns at either the announcement of the takeover or release of the expert report. On the other hand, target shareholders earn significantly lower abnormal returns at the announcement of a bid where an expert report is required. This result is inconsistent with Eddey (1993) and raises doubt over whether experts prevent bidders from using their superior bargaining position to offer target shareholders a lower premium. Consistent with Eddey, the probability of an alteration in offer price is greater where an adverse expert opinion is given. The results also show that the presence of an expert increases the likelihood of a bid revision relative to takeovers in general. Target abnormal returns on the release of an expert report are positive and significant, irrespective of the type of expert opinion. This result however, is sensitive to any association between the author of the report and the target. In the case that an expert discloses any prior or current business dealings with the target, abnormal returns are insignificant. The conclusion from this finding is that the market perceives expert reports prepared by an associate of the target as lacking credibility. In light of this lack of information content it is recommended corporate regulators review those experts permitted to prepare reports. Contrary to the published criticisms, experts who have business dealings with the target are just as likely as other experts to provide an opinion that agrees with the recommendation of directors. The tests of a fee reduction by experts associated to the target indicate significant lower fees where the expert is the target auditor. Further analysis shows this result is only significant where the auditor is also a non-Big 6/5 firm. These auditors are also found to provide reports that are significantly shorter than other experts, suggesting the cut in fee is achieved by reducing the amount of effort. The results also find that the top two experts, Grant Samuels and Associates and Price Waterhouse Coopers, earn a fee premium over other experts. The finding of a fee premium for a large accounting firm indicates that such firms may receive a premium for both auditing and non-audit services.
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Ahlström, Michael, and Malin Brandin. "Auditor independence : Auditor independence in Malaysia after the convergence to IFRS." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-9611.
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Petersson, Camilla, and Andréa Dagman. "Auditor Independence: Small and Medium-Sized Enterprises Knowledge of Auditor Independence Regulations." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-18405.
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The large accounting scandals in the early 21st century had large impact on the future discussion regarding the importance of auditor independence. This led to stricter auditor independence rules in Sweden as well as internationally. Small and medium-sized enterprises frequently hire their auditor for consulting services. A long and close audit-client relationship is common for small and medium sized enterprises. This is considered to be a threat towards the auditor independence. The purpose of this thesis is to examine whether Swedish small and medium sized enterprises, who are required to be audited, are aware of the auditor independence regulations. The thesis further aims analyze if the regulation of audit independence is as necessary for small companies as for large companies with additional number of shareholders. A qualitative study has been performed where data has been collected through 102 telephone interviews with small and medium-sized companies. A questionnaire consisting of both multiple choice and open questions has been used for the interviews. The collected data were compiled in SPSS which generated graphs and tables that then were analyzed. Small and medium-sized companies believe it is important that the auditor is independent towards their company. On the other hand, management in Swedish small and medium-sized enterprises has no direct knowledge of what the auditor independence regulation implies.De stora redovisningsskandalerna i början av 2000-talet fick stor betydelse för den kommande diskussionen angående vikten av revisorns oberoende. Detta ledde till strängare regler för revisorerna i Sverige såväl som internationellt. Revisorn fungerar i många små och medelstora företag som en ekonomisk rådgivare. Små företag har ofta en lång och nära relation med sin revisor. Detta anses vara ett hot mot revisorns oberoende. Syftet med denna uppsats är att undersöka om revisionspliktiga små och medelstora företag är medvetna om reglerna gällande revisorns oberoende. Uppsatsen avser vidare att analysera om reglerna för revisorns oberoende är lika nödvändiga för små företag som för stora företag med en stor andel aktieägare. En kvalitativ undersökning har utförts där data från 102 telefonintervjuer med små och medelstora företag har samlats in. Ett frågeformulär med både flersvarsfrågor och öppna frågor har legat som grund för undersökningen. Den insamlade datan sammanställdes i SPSS vilket genererade grafer och tabeller som sedan analyserades. Små och medelstora företag anser att det är viktigt att revisorn är oberoende gentemot deras företag. Å andra sidan har ledningen i svenska små och medelstora företag ingen direkt kunskap om vad revisorns oberoende reglering innebär.
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Griffin, James Robert. "“I go for Independence”: Stephen Austin and Two Wars for Texan Independence." Kent State University / OhioLINK, 2021. http://rave.ohiolink.edu/etdc/view?acc_num=kent1627002271344005.
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Wassmer, Arnold. "A dual independence complex." [S.l.] : [s.n.], 2005. http://deposit.ddb.de/cgi-bin/dokserv?idn=976684314.
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Frances, Melanie. "Independence and other poems." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1998. http://www.collectionscanada.ca/obj/s4/f2/dsk2/tape15/PQDD_0004/MQ39919.pdf.
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Riis, Søren. "Independence in bounded arithmetic." Thesis, University of Oxford, 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.386574.
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Henderson, Robert S. "Independence in exponential fields." Thesis, University of East Anglia, 2014. https://ueaeprints.uea.ac.uk/52062/.
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Zilber constructed a class of exponential�fields CFSK,CCP whose models have exponential-algebraic properties similar to the classical complex field with exponentiation Cexp. In this thesis we study this class and the more general classes ECFSK, also defined by Zilber, and ECF, studied by Zilber and Kirby. We investigate stable-like behaviour modulo arithmetic in these classes by developing a unique independence relation for each class, and in ECF we use this relation to examine types. We provide an exposition of exponential fields that is more model theoretic and type-oriented than preceding work. We then investigate the types in ECF that are orthogonal to the kernel. New ideas presented include a characterisation of these types, and the definition of a grounding set; these results allow us to�find su�fficient conditions to prove that a type over a set uniquely extends to a type over the smallest strong ELA-sub�field containing that set. For each class we define a ternary relation on subsets, and prove that these relations are independence relations, with properties akin to non-forking independence in first order theories. Applying work of Kangas, Hyttinen and Kes�al�a, we prove that in ECFSK our independence notion is the unique independence relation for this class, and that our independence notion in ECFSK,CCP is exactly the canonical independence relation for this class derived from the pre-geometry. Assuming the conjecture known as CIT, we use our independence relation in ECF to prove that types orthogonal to the kernel are exactly the generically stable types.
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Álvarez, Yrala Edwar. "Independence and preventive imprisonment." THĒMIS-Revista de Derecho, 2016. http://repositorio.pucp.edu.pe/index/handle/123456789/109090.
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The New Criminal Procedure Code of 2004 provides an extensive protection in terms of fundamental rights; however, a new obstacle for the proper administration of justice has surfaced involving the judge, who is constantly being affected in its finaldecision by the media.The author of this article discusses this problem from the field of preventive imprisonment, focusing on current cases and doctrine. In addition, the author makes an analysis and classification of judges based on their way of making choices, showing a discouraging picture of the situation.El Nuevo Código Procesal Penal de 2004 es más garantista en cuanto a derechos fundamentales; no obstante, un nuevo obstáculo para una correcta administración de justicia lo supone el mismo juzgador, quien está siendo afectado constantementeen su decisión por los medios de comunicación.El autor del presente artículo expone este problema desde el ámbito de la prisión preventiva, centrándose en casos actuales y doctrina. Además, realiza un análisis y clasificación de los jueces en base a su modo de tomar decisiones, mostrándonosun panorama poco alentador.
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Quader, Shams Bin. "Like a sustainable version: Practising independence in the Central Sydney independent music scene." Thesis, University of Sydney, 2020. https://hdl.handle.net/2123/23381.
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Independent music is a complex concept. It has meant different things at different historical moments of popular music and within academic, music press and industry discourses. Even though what independent music refers to might not be substantive, it has tended to signify an oppositional ethos comprising practices related to maintaining distinction from commercialised popular music. This study is about exploring how contemporary independent musicians practice independence within the Central Sydney independent music scene. A socio-cultural formation of like-minded, largely middle-class musicians and enthusiasts involved with independent music currently exists within the geographical region of Central Sydney. Exploration of this local phenomenon necessitates inquiring about the contemporary state of this scene, including how and why it takes the form that it does, and how might independence take particular forms. To respond to such issues, semi-structured interviews with 15 individuals of the ages of 18 and above who are involved with the scene, supplemented with participant observation at live gigs and relevant textual research were conducted in between 2017 and 2019. Additionally, online social media profiles of influential artists and institutions integral to this scene were analysed. The study finds that accumulated economic resources, musical literacies, social networks, and experience associated with long-term and recurrent involvement with music-related work are crucial factors in the ways participants fashion cultural practices based around aesthetic independence. Members of this scene position themselves through particular configurations of resources, strategies and economic exchanges, which allow them to both construct their living and practice aesthetic independence through passion projects of creative experimentations within a sustainable milieu in ways that would be difficult while following imperatives of mainstream music markets.
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Alberici, Thomas Anthony. "The untied state United States policy, Puerto Rican independence, and the independence movement /." Click here for download, 2008. http://proquest.umi.com/pqdweb?did=1495953601&sid=1&Fmt=2&clientId=3260&RQT=309&VName=PQD.
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Sharma, Vineeta Divesh, and N/A. "The Effects of Independent Audit Committee Member Characteristics and Auditor Independence on Financial Restatements." Griffith University. Department of Accounting, Finance and Economics, 2006. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20071108.143642.
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The U.S. Securities and Exchange Commission (SEC) continues to reform the corporate governance mechanisms in order to improve the quality of financial reporting and thus, enhance the confidence of investors in the stock market and in the accounting profession. Despite the efforts of the SEC, financial reporting scandals continue with record numbers of financial restatements documented by the General Accounting Office. A financial restatement is a correction of a previously misstated financial statement. There is a small volume of literature examining the effects of corporate governance mechanisms on financial restatements. The results of these studies however, are mixed and possibly explained by their narrow focus and omitted variables that could influence the effectiveness of audit committees. Consequently, this study examines the effects of independent audit committee member characteristics and auditor independence on financial restatements. Specifically, this study investigates the relationship between the likelihood of financial restatements and: (1) the expertise of the independent audit committee members, (2) the expertise and diligence of the independent audit committee members, (3) the reputation of the independent audit committee members, (4) the interaction effect of expertise, diligence and reputation, (5) the tenure of the independent audit committee members, and (6) the cash compensation paid to independent audit committee members. Prior studies have not investigated some of these variables or the interaction effects of independent audit committee member characteristics on financial restatements. This study also investigates the association between auditor independence and financial restatements. The SEC alleges that an increasing number of audit failures are due to the lack of auditor independence. One of the major sources of the lack of auditor independence is the auditors economic dependency on the client. The provision of non-audit services increases the financial reliance of the auditor on the client. As a result, the auditor may become reluctant to raise issues with the preparation of the financial statements at the risk of foregoing the lucrative non-audit services fees. The SEC believes that longer audit firm tenure can also impair auditor independence and Section 203 of the Sarbanes-Oxley Act suggests periodic audit firm rotation. Therefore, auditor independence was measured as: (1) fees paid to the auditor, and (2) audit firm tenure. Finally, this study extends the prior literature by studying the interaction effects of independent audit committee member characteristics and auditor independence on financial restatements. This interaction effect is important because the external auditor and the audit committee are regarded vital governance mechanisms that interact and exchange dialogue in the performance of their respective oversight of the financial reporting process. Prior research has not investigated this important interaction effect. The sample of the study comprises 69 U.S. publicly listed companies that announced their restatement from 1 January 2001 to 31 December 2002. These companies were matched with 69 non-restatement companies based on industry and size. The data for the study is derived from SEC filings such as Form 10-K and DEF 14A, and Compustat. The univariate results show that compared to restatement firms, non-restatement firms generally have effective audit committee characteristics. The audit committees of non-restatement firms have members who are experts, diligent, reputable and appropriately compensated. They also pay lower non-audit services and total fees, and have audit firms with longer tenure. The multivariate results show that after controlling for other governance structures and firm specific non-governance variables, the likelihood of financial restatements is related to independent audit committee member characteristics and auditor independence. Specifically, the likelihood of financial restatements decreases when independent audit committee members are: (1) experts, (2) experts and diligent, (3) reputable, (4) experts, diligent and reputable, and (5) appropriately compensated. The audit committee member tenure variable is insignificant. In relation to the auditor independence variables, the multivariate results show that the likelihood of financial restatements increases when the non-audit services and total fees generated by the client are higher. On the other hand, the likelihood of financial restatements decreases when audit firm tenure is longer. The empirical results of this study suggest that independent audit committees are more effective overseers of the corporate financial reporting and auditing processes when: they comprise majority experts, they meet regularly, their members are reputable, and audit committee members are appropriately compensated. On the other hand, external auditors are not deemed to be effective overseers of the corporate financial reporting process when the non-audit services and total fees generated by the client are higher but are effective when audit firm tenure is long. The results support the SECs concerns regarding the provision of non-audit services impairing auditor independence. The results also support the Sarbanes-Oxley Act of 2002 which under Section 201 prohibits external auditors from providing certain non-audit services to its audit client. Overall, these results support the regulatory efforts to increase the quality of financial reporting by enhancing the corporate governance process related to audit committees and auditor independence. However, the results do not support calls to limit the tenure of the auditor. The results of the multivariate interaction effects suggest that, after controlling for other governance structures and firm specific non-governance variables, when the non-audit services and total fees generated by the client are higher, the likelihood of financial restatements increases under conditions when the audit committee is not effective (a non expert audit committee, an audit committee that does not meet regularly, an audit committee whose members are not reputable or an audit committee that is not appropriately compensated). The implication of this result is that it provides evidence of conditions under which restatements take place. Knowledge of such conditions could aid regulators further improve the financial reporting process and corporate governance. This knowledge will support regulators in revising policies that ensure audit committee members are not only independent but also comprise other critical qualities. These improvements to the audit committee coupled with the existing regulations on the provision of non-audit services suggest a companys governance will be more effective. Overall, the results extend current knowledge in the sparse but growing literature related to financial restatements and corporate governance, and extend our understanding of the effectiveness and interaction of governance mechanisms in reducing financial restatements.
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Pan, Xia. "Lattice conditional independence models, testing, independent decomposition of LRT statistic and hyper Markov properties." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1997. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp04/nq22924.pdf.
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Sharma, Vineeta Divesh. "The Effects of Independent Audit Committee Member Characteristics and Auditor Independence on Financial Restatements." Thesis, Griffith University, 2006. http://hdl.handle.net/10072/366715.
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The U.S. Securities and Exchange Commission (SEC) continues to reform the corporate governance mechanisms in order to improve the quality of financial reporting and thus, enhance the confidence of investors in the stock market and in the accounting profession. Despite the efforts of the SEC, financial reporting scandals continue with record numbers of financial restatements documented by the General Accounting Office. A financial restatement is a correction of a previously misstated financial statement. There is a small volume of literature examining the effects of corporate governance mechanisms on financial restatements. The results of these studies however, are mixed and possibly explained by their narrow focus and omitted variables that could influence the effectiveness of audit committees. Consequently, this study examines the effects of independent audit committee member characteristics and auditor independence on financial restatements. Specifically, this study investigates the relationship between the likelihood of financial restatements and: (1) the expertise of the independent audit committee members, (2) the expertise and diligence of the independent audit committee members, (3) the reputation of the independent audit committee members, (4) the interaction effect of expertise, diligence and reputation, (5) the tenure of the independent audit committee members, and (6) the cash compensation paid to independent audit committee members. Prior studies have not investigated some of these variables or the interaction effects of independent audit committee member characteristics on financial restatements. This study also investigates the association between auditor independence and financial restatements. The SEC alleges that an increasing number of audit failures are due to the lack of auditor independence. One of the major sources of the lack of auditor independence is the auditor’s economic dependency on the client. The provision of non-audit services increases the financial reliance of the auditor on the client. As a result, the auditor may become reluctant to raise issues with the preparation of the financial statements at the risk of foregoing the lucrative non-audit services fees. The SEC believes that longer audit firm tenure can also impair auditor independence and Section 203 of the Sarbanes-Oxley Act suggests periodic audit firm rotation. Therefore, auditor independence was measured as: (1) fees paid to the auditor, and (2) audit firm tenure. Finally, this study extends the prior literature by studying the interaction effects of independent audit committee member characteristics and auditor independence on financial restatements. This interaction effect is important because the external auditor and the audit committee are regarded vital governance mechanisms that interact and exchange dialogue in the performance of their respective oversight of the financial reporting process. Prior research has not investigated this important interaction effect. The sample of the study comprises 69 U.S. publicly listed companies that announced their restatement from 1 January 2001 to 31 December 2002. These companies were matched with 69 non-restatement companies based on industry and size. The data for the study is derived from SEC filings such as Form 10-K and DEF 14A, and Compustat. The univariate results show that compared to restatement firms, non-restatement firms generally have effective audit committee characteristics. The audit committees of non-restatement firms have members who are experts, diligent, reputable and appropriately compensated. They also pay lower non-audit services and total fees, and have audit firms with longer tenure. The multivariate results show that after controlling for other governance structures and firm specific non-governance variables, the likelihood of financial restatements is related to independent audit committee member characteristics and auditor independence. Specifically, the likelihood of financial restatements decreases when independent audit committee members are: (1) experts, (2) experts and diligent, (3) reputable, (4) experts, diligent and reputable, and (5) appropriately compensated. The audit committee member tenure variable is insignificant. In relation to the auditor independence variables, the multivariate results show that the likelihood of financial restatements increases when the non-audit services and total fees generated by the client are higher. On the other hand, the likelihood of financial restatements decreases when audit firm tenure is longer. The empirical results of this study suggest that independent audit committees are more effective overseers of the corporate financial reporting and auditing processes when: they comprise majority experts, they meet regularly, their members are reputable, and audit committee members are appropriately compensated. On the other hand, external auditors are not deemed to be effective overseers of the corporate financial reporting process when the non-audit services and total fees generated by the client are higher but are effective when audit firm tenure is long. The results support the SEC’s concerns regarding the provision of non-audit services impairing auditor independence. The results also support the Sarbanes-Oxley Act of 2002 which under Section 201 prohibits external auditors from providing certain non-audit services to its audit client. Overall, these results support the regulatory efforts to increase the quality of financial reporting by enhancing the corporate governance process related to audit committees and auditor independence. However, the results do not support calls to limit the tenure of the auditor. The results of the multivariate interaction effects suggest that, after controlling for other governance structures and firm specific non-governance variables, when the non-audit services and total fees generated by the client are higher, the likelihood of financial restatements increases under conditions when the audit committee is not effective (a non expert audit committee, an audit committee that does not meet regularly, an audit committee whose members are not reputable or an audit committee that is not appropriately compensated). The implication of this result is that it provides evidence of conditions under which restatements take place. Knowledge of such conditions could aid regulators further improve the financial reporting process and corporate governance. This knowledge will support regulators in revising policies that ensure audit committee members are not only independent but also comprise other critical qualities. These improvements to the audit committee coupled with the existing regulations on the provision of non-audit services suggest a company’s governance will be more effective. Overall, the results extend current knowledge in the sparse but growing literature related to financial restatements and corporate governance, and extend our understanding of the effectiveness and interaction of governance mechanisms in reducing financial restatements.Thesis (PhD Doctorate)
Doctor of Philosophy (PhD)
Department of Accounting, Finance and Economics
Griffith Business School
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Mann, Allen Lawrence. "Independence-friendly cylindric set algebras." Connect to online resource, 2007. http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&res_dat=xri:pqdiss&rft_dat=xri:pqdiss:3273658.
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Zhao, Yuan. "Corporate governance and board independence." Thesis, University of Strathclyde, 2010. http://oleg.lib.strath.ac.uk:80/R/?func=dbin-jump-full&object_id=12400.
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In recent decades, board independence has become high on the agenda of corporate governance reform, resulting in a dramatic change of composition and structure of boards of publicly traded companies. Debate nevertheless continues: the inefficiency of independent directors has been regularly explored by commentators, and the current financial crisis appears to reinforce the doubts about the contribution of board independence. In this thesis, the author stands with independence proponents, firmly backing the movement of encouraging more independent directors to join the boards of listed companies. However, this thesis intends to bring a more systematic analysis, which many previous academic studies have ignored, to a number of questions, e.g. what specific functions are expected of independent directors; how these functions can fit with the unitary board structure; why independent directors are seen as an inherent demand of corporate governance; whether they can be compatible with other governance mechanisms; how their value can be better appreciated; and how mainstream company law is applied to independent directors. On the other hand, the author accepts some critical findings about the difficulties which independent directors face in practice. In response, the author offers a series of solutions, which critics have rarely mentioned, for the purpose of eliminating those obstacles. In general, this dissertation seeks to fuse together two sides of academy, i.e. the advocates and critics of independent directors, and chart a course through which independent directors can better serve the goal of improving the system of corporate governance.
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Matier, Colin Paul. "The mind-independence of truth." Thesis, Queen's University Belfast, 1990. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.335453.
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Peschard, Mijares Guillermo Eduardo. "Independence of Banco de México." Thesis, Massachusetts Institute of Technology, 1994. http://hdl.handle.net/1721.1/12151.
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Thesis (B.S.)--Massachusetts Institute of Technology, Dept. of Mechanical Engineering, 1994, and Thesis (B.S.)--Massachusetts Institute of Technology, Dept. of Economics, 1994.Includes bibliographical references (leaves 86-88).
by Guillermo Eduardo Peschard Mijares.
B.S.
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Debelle, Guy. "Central bank independence and inflation." Thesis, Massachusetts Institute of Technology, 1994. http://hdl.handle.net/1721.1/11969.
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Sadeghi, Kayvan. "Graphical representation of independence structures." Thesis, University of Oxford, 2012. http://ora.ox.ac.uk/objects/uuid:86ff6155-a6b9-48f9-9dac-1ab791748072.
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In this thesis we describe subclasses of a class of graphs with three types of edges, called loopless mixed graphs (LMGs). The class of LMGs contains almost all known classes of graphs used in the literature of graphical Markov models. We focus in particular on the subclass of ribbonless graphs (RGs), which as special cases include undirected graphs, bidirected graphs, and directed acyclic graphs, as well as ancestral graphs and summary graphs. We define a unifying interpretation of independence structure for LMGs and pairwise and global Markov properties for RGs, discuss their maximality, and, in particular, prove the equivalence of pairwise and global Markov properties for graphoids defined over the nodes of RGs. Three subclasses of LMGs (MC, summary, and ancestral graphs) capture the modified independence model after marginalisation over unobserved variables and conditioning on selection variables of variables satisfying independence restrictions represented by a directed acyclic graph (DAG). We derive algorithms to generate these graphs from a given DAG or from a graph of a specific subclass, and we study the relationships between these classes of graphs. Finally, a manual and codes are provided that explain methods and functions in R for implementing and generating various graphs studied in this thesis.
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Verbyla, Petras. "Network inference using independence criteria." Thesis, University of Cambridge, 2018. https://www.repository.cam.ac.uk/handle/1810/277912.
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Biological systems are driven by complex regulatory processes. Graphical models play a crucial role in the analysis and reconstruction of such processes. It is possible to derive regulatory models using network inference algorithms from high-throughput data, for example; from gene or protein expression data. A wide variety of network inference algorithms have been designed and implemented. Our aim is to explore the possibilities of using statistical independence criteria for biological network inference. The contributions of our work can be categorized into four sections. First, we provide a detailed overview of some of the most popular general independence criteria: distance covariance (dCov), kernel canonical variance (KCC), kernel generalized variance (KGV) and the Hilbert-Schmidt Independence Criterion (HSIC). We provide easy to understand geometrical interpretations for these criteria. We also explicitly show the equivalence of dCov, KGV and HSIC. Second, we introduce a new criterion for measuring dependence based on the signal to noise ratio (SNRIC). SNRIC is significantly faster to compute than other popular independence criteria. SNRIC is an approximate criterion but becomes exact under many popular modelling assumptions, for example for data from an additive noise model. Third, we compare the performance of the independence criteria on biological experimental data within the framework of the PC algorithm. Since not all criteria are available in a version that allows for testing conditional independence, we propose and test an approach which relies on residuals and requires only an unconditional version of an independence criterion. Finally we propose a novel method to infer networks with feedback loops. We use an MCMC sampler, which samples using a loss function based on an independence criterion. This allows us to find networks under very general assumptions, such as non-linear relationships, non-Gaussian noise distributions and feedback loops.
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Brandon, Duane. "Three Studies of Auditor Independence." Diss., Virginia Tech, 2003. http://hdl.handle.net/10919/28596.
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This dissertation investigates auditor independence by examining the effects of various factors on independence, both in fact and as perceived by several distinct groups. The first study examines the effects of auditing students' cognitive moral development and client risk on students' judgments related to an audit partner's acquiescence to client pressure in an earnings management scenario. The results indicate that students with higher levels of moral reasoning evaluated earnings management as less ethical and were also less likely to accept earnings management by an audit client. The results also indicate that subjects in a high client risk scenario evaluated earnings management as less ethical and were also less likely to accept earnings management by an audit client. Furthermore, this study investigated whether client risk moderates the effect of cognitive moral reasoning on ethical judgments and behavioral intentions. The results do not indicate an interaction.
The second and third studies deal with potential consequences associated with the perceived impairment of auditor independence. Specifically, the second study deals with the effects of auditor-provided non-audit services on the client company's bond rating. If financial statement users believe that auditors providing non-audit services impairs the auditor's independence, they are likely to recognize an increase in information risk associated with such impairment (Johnstone et al. 2001). This could occur regardless of the true nature of the auditor's independence and would suggest a negative relationship between the amount of non-audit services purchased from the company's auditor and the company's bond rating. The results of this study support that contention.
The third study investigates the effects of client importance and audit firm size on juror evaluations of auditor liability and damage awards. Previous research in accounting shows that client importance can affect sophisticated financial statement users' perceptions of auditor independence. However, no study has investigated perceptions of auditor independence in a litigation context. The results indicate that when an auditor is involved in litigation associated with an audit client that is financially more important to the auditor, jurors' evaluations of negligence are higher and they assess more in punitive damages. No effect of audit firm size on negligence ratings or damage awards is found.Ph. D.
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Maiorescu, Roxana. "Framing Analysis of Kosovo Independence." Thesis, Virginia Tech, 2009. http://hdl.handle.net/10919/32767.
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On February 17, 2008 Kosovo declared its independence from Serbia and the event spurred significant media attention. Countries like Spain, Romania, and Russia feared that the event would engender separatism on their own territories, while the U.S., Germany, France, Italy, and UK regarded it as a democratic step. This thesis uses the framing theory to content analyze newspaper articles in seven languages (N=191) that appeared between November 17, 2007 and May 17, 2008, three months before and three months after Kosovo became an independent state. The thesis uses the five generic frames (responsibility, human interest, consequences, morality, and conflict) developed by Semetko and Valkenburg (2000) as well as the three â macro-framesâ (cynicism, speculation, and metacommunication) established by Constantinescu and Tedesco (2007). Results revealed that media from the countries that supported the Kosovo independence framed the event from the perspective of democracy and were almost twice more likely to discuss the position of the U.S., a key decision- maker in the Kosovo issue, than media from the countries that opposed it. Furthermore, newspaper articles from countries that did not support the event were nearly three times more inclined to present the Kosovo independence from the perspective of a precedent for separatism in Europe and the world.
By applying the framing theory in an international study, this thesis sheds light on the discrepancies in media coverage from these different democratic systems.Master of Arts
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Moore, Jeremy S. "On Inverses and Linear Independence." Ohio University / OhioLINK, 2011. http://rave.ohiolink.edu/etdc/view?acc_num=ohiou1304520070.
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Austrin, Per. "Conditional Inapproximability and Limited Independence." Doctoral thesis, Stockholm : Datavetenskap och kommunikation, Kungliga Tekniska högskolan, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-9422.
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Huang, Meng. "Essays on testing conditional independence." Diss., [La Jolla] : University of California, San Diego, 2009. http://wwwlib.umi.com/cr/ucsd/fullcit?p3365786.
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Thesis (Ph. D.)--University of California, San Diego, 2009.Title from first page of PDF file (viewed August 11, 2009). Available via ProQuest Digital Dissertations. Vita. Includes bibliographical references (p. 134-136).
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Taylor, Mark C. "Winning an independence achievement game." [Johnson City, Tenn. : East Tennessee State University], 2003. http://etd-submit.etsu.edu/etd/theses/available/etd-0714103-153343/unrestricted/TaylorM072203f.pdf.
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Thesis (M.S.)--East Tennessee State University, 2003.Title from electronic submission form. ETSU ETD database URN: etd-0714103-153343. Includes bibliographical references. Also available via Internet at the UMI web site.
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Su, Liangjun. "Nonparameteric tests for conditional independence /." Diss., Connect to a 24 p. preview or request complete full text in PDF format. Access restricted to UC campuses, 2004. http://wwwlib.umi.com/cr/ucsd/fullcit?p3130206.
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Hess, Nicole A. "Imagining independence the circulation and thematic concerns of independent film from Hong Kong and China /." Thesis, Click to view the E-thesis via HKUTO, 2006. http://sunzi.lib.hku.hk/hkuto/record/B36726102.
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Robinson, Nancy Reed. "Fostering Student Independent Behaviors During Reading Recovery Lessons." Diss., Virginia Tech, 2003. http://hdl.handle.net/10919/27163.
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This instructional study of fostering student independence while teaching them to read revealed how first grade students develop independent reading behaviors during their 18-22 weeks of instruction. The observations were made of three Reading Recovery teacher/student dyad behaviors during three videotaped lessons; one in the beginning of instruction, one near the middle of instruction and the last just before the students discontinued from their respective programs. Individual units of reading behaviors were identified and labeled as assisted, assisted dependent, assisted independent, or independent based on specific behaviors observed when miscues occurred. The questions guiding the study were directed at student behaviors, teacher behaviors, and student changes over time.
The data collected comprised transcripts of the taped sessions, daily lesson plans, running records, and results from scheduled Observation Survey assessments. The concept of independence was discussed as (1) a disposition for independence, (2) functional independence, (3) independence as a self-regulatory behavior, and (4) examples of how children contribute to and extend their learning independently.
When they began, the students, Title I students, were among the bottom 10% of readers in their classrooms. When they discontinued (graduated), they functioned as average readers in their classrooms. When the students were assessed again in June after Reading Recovery lessons had ended, they had maintained their gains. In addition each student had acquired an expanding disposition of independence that is expected to be maintained as learning continued. The findings suggest that fostering independence in tutorial settings accelerates learning and enables students to become average readers.Ed. D.
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Hoschek, Michael [Verfasser], Eberhard [Akademischer Betreuer] Triesch, and Yubao [Akademischer Betreuer] Guo. "Independence and k-independence in graphs in terms of degrees / Michael Hoschek ; Eberhard Triesch, Yubao Guo." Aachen : Universitätsbibliothek der RWTH Aachen, 2015. http://d-nb.info/112723255X/34.
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Hevia, Alejandro. "Anonymity and independence in multiparty protocols." Connect to a 24 p. preview or request complete full text in PDF format. Access restricted to UC campuses, 2006. http://wwwlib.umi.com/cr/ucsd/fullcit?p3214115.
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Thesis (Ph. D.)--University of California, San Diego, 2006.Title from first page of PDF file (viewed June 28, 2006). Available via ProQuest Digital Dissertations. Vita. Includes bibliographical references (p. 143-154).
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Alekseev, A., A. Mironov, A. Morozov, and Andreas Cap@esi ac at. "On B--Independence of RR Charges." ESI preprints, 2000. ftp://ftp.esi.ac.at/pub/Preprints/esi887.ps.
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Andersson, Angela. "Identity and Independence in Jane Eyre." Thesis, Mittuniversitetet, Institutionen för humaniora, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-15134.
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Hickman, Carl Andrew. "Roots of chromatic and independence polynomials." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2001. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp04/NQ66659.pdf.
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Kaapanda, Joel. "Namibian independence : the role of SWAPO /." Title page, contents and abstract only, 1993. http://web4.library.adelaide.edu.au/theses/09AR/09ark111.pdf.
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Lapadot, Michael J. "The Decentralizing Process of Mexican Independence." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/437.
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Most contemporary scholarship on Mexican history separates the years 1808-1824 into two distinct processes; Mexican independence and the formation of a new Mexican state. This thesis provides a new synthesis of the two processes of independence and state formation in Mexico. Covering events chronologically from 1808-1824, this thesis argues that the formation of a federal republic in Mexico was no accident, but that it was inevitable. The incessant conflict between insurgent and royalist factions decentralized politics in New Spain from 1810-1820 and weakened the authority of the government in Mexico City. This decentralized arena allowed many political actors of all castes, individuals and groups, to claim political authority on a local level. The only way for Mexico City to forge a new nation after 1820 was to recognize these newly established provincial interests. This thesis uses the failed attempt by Agustin de Iturbide to centralize government following independence as further corroboration that Mexico's War for Independence had established permanent federalist impulses within the country, which would eventually culminate in the creation of a federal republic in 1824.
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D'Silva, Kenneth E. J. "External auditor independence : selected group perceptions." Thesis, City University London, 1992. http://openaccess.city.ac.uk/7975/.
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The professional independence of external auditors is fundamental to the auditing profession. Thus, it is important that auditors are not only independent in fact, but that they are also seen to be independent - i. e. independent in aPRearance. In that light, it is clear that external auditor independence (EAI) is a perceptual issue. Yet there is a marked lack of empirical research done with a view to determine how users of audited accounts perceive EAI, or to contrast such views with comparable ones held by external auditors themselves. Thus, the major objective of the research is to empirically examine how relevant groups see EAI within specified audit situations. The research examines how three groups of users of audited statements (bankers, credit managers and internal auditors - the user groups) and sets of external auditors (who issue audit reports - the issuer groups), see EAI in circumstances described in specific audit situations. This is the primary context of the empirical research. An appropriate questionnaire was developed and used as the research instrument because of its natural accord with the Brunswick Lens Model approach to perceptual examinations. The facts specified in each of the twenty situations were cues upon which judgement of EAI, was made by judges (the questionnaire respondents). Thus, the empirical chapters consider: 1. Areas of concern with EAI 2. Significant perceptual differences: a) between each user group and the issuer group b) within two sub-groups of the issuer group 3. Possible explanations for differences by examining: a) the dimensions underlying group views of EAI b) the importance attached by groups to EAI cues c) the pattern between bio-data and views on EAI main findings indicate, within an EAI context: 1. Significant differences of perception between the issuer group and each of the three user groups. 2. Generally non-significant differences of perception within the external auditor group. 3. Each group having its own unique set of underlying (factor or dimensional) constructs. 4. The cues (facts) contained in audit environments are of consequence in explaining such group differences. 5. Personal group characteristics (attributes) do not appear to be very helpful in explaining group views.
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Atkinson, Gillian Elizabeth. "Dependence and independence in women's lives." Thesis, University of Southampton, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.242767.
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O'Byrne, Deirdre. "Irish women's rural fiction since independence." Thesis, Loughborough University, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.274711.
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Eklöf, Anders. "Project work, independence and critical thinking." Doctoral thesis, Högskolan Kristianstad, Avdelningen för Pedagogik, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-12138.
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This thesis studies how students do projects in a Swedish upper secondaryschool. The students have to produce products and at the same time provethem self as independent in relation to the teachers, and negotiate therequirements of the project setting and the written instructions within thegroup. The study focuses on what comes out as problematic for the students,how they solve these dilemma situations and what resources are used in orderto do so.A choice was made only to analyse student group interaction in parts ofthe project process where the teachers were not physically present thus fillinga research gap.The empirical material was collected during three years in sex secondaryschool classes through filmed sessions of groups or pairs working with theirproject.Each of the four articles primarily focuses a special dilemma; structure,independence, instructions and critical thinking. By combining Goffman’sframe analysis with the concepts of risk and uncertainty from a Risk – societyperspective, issues related to what it means to do project work asindependent, critical 21st-century learner are illustrated and discussed.The choice to look only at situations in which students have to managewithout the aid of a physically present teacher illuminates several practicalconsequences like an unwillingness to go to the teacher and ask questions andan increased concentration on and interpretation of the written instructions. Adevelopment of Miller and Parlett’s (1974) discussion of student approach tocues are suggested. The concept of the cue choosing student are constructedin order to better respond to demands from an individualised interactionsociety. The study also emphasises how the students have to balance differentframeworks in order to be both authors and assessed students. Byimplementing a risk society perspective new ways of analysing andunderstanding independence and classroom interaction is suggested and arecontextualization of critical thinking proposed.
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Almalhuf, Abdoalhakim Albashir. "Perceptions of Libyan external auditor independence." Thesis, Liverpool John Moores University, 2009. http://researchonline.ljmu.ac.uk/5936/.
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Mulligan, Gavin Horton. "Portal: An Interaction Independence Middleware Framework." Thesis, Virginia Tech, 2009. http://hdl.handle.net/10919/34496.
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The typical user base for computer applications has transformed, over time, from mostly technically oriented individuals to include a vast range of the worldâ s population - the majority of whom have little to no technical proficiency. As such, user interfaces have evolved from text-based shell input into multimedia interfaces which typically provide support for receiving input from a number of disparate devices that are operated in conjunction to manipulate a given program. A problem arises when applications add in support for explicit devices; which leads to strong coupling between the underlying code and the defined set of devices that they support. In a nutshell, support for new peripherals almost always requires that the original application be recompiled and /or its internal configuration modified to incorporate the given device(s).
Portal, an interaction independence framework, seeks to add a layer of abstraction between arbitrary application code and the devices they support; allowing developers to deal in the realm of abstract program actions instead of crafting code to handle a variety of concrete device inputs. This should eliminate the need for custom device-tailored code for each user-wielded peripheral that an application must support and
will enable application device support to be managed via configuration changes to the Portal middleware framework, rather than being hard-coded into an application.
This thesis will define the conceptual design of the Portal framework while, at the same time, elaborating on the role that web services will play within it; investigate two pervasive service-oriented architecture paradigms, SOAP and REST, in order to gauge their potential effectiveness in meeting Portal â s underlying back-end data transmission requirements; provide implementations for the Portal service-oriented architecture
and data model; and, finally, critically evaluate both implementations with an emphasis on their performance with regard to both efficiency and scalability.Master of Science
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Adelman, Dan. "Preference reversal and the independence axiom." Oberlin College Honors Theses / OhioLINK, 1992. http://rave.ohiolink.edu/etdc/view?acc_num=oberlin1342184240.
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Wauters, John, and John Wauters. "Independence Screening in High-Dimensional Data." Thesis, The University of Arizona, 2016. http://hdl.handle.net/10150/623083.
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High-dimensional data, data in which the number of dimensions exceeds the number of observations, is increasingly common in statistics. The term "ultra-high dimensional" is defined by Fan and Lv (2008) as describing the situation where log(p) is of order O(na) for some a in the interval (0, ½). It arises in many contexts such as gene expression data, proteomic data, imaging data, tomography, and finance, as well as others. High-dimensional data present a challenge to traditional statistical techniques. In traditional statistical settings, models have a small number of features, chosen based on an assumption of what features may be relevant to the response of interest. In the high-dimensional setting, many of the techniques of traditional feature selection become computationally intractable, or does not yield unique solutions. Current research in modeling high-dimensional data is heavily focused on methods that screen the features before modeling; that is, methods that eliminate noise-features as a pre-modeling dimension reduction. Typically noise feature are identified by exploiting properties of independent random variables, thus the term "independence screening." There are methods for modeling high-dimensional data without feature screening first (e.g. LASSO or SCAD), but simulation studies show screen-first methods perform better as dimensionality increases. Many proposals for independence screening exist, but in my literature review certain themes recurred: A) The assumption of sparsity: that all the useful information in the data is actually contained in a small fraction of the features (the "active features"), the rest being essentially random noise (the "inactive" features). B) In many newer methods, initial dimension reduction by feature screening reduces the problem from the high-dimensional case to a classical case; feature selection then proceeds by a classical method. C) In the initial screening, removal of features independent of the response is highly desirable, as such features literally give no information about the response. D) For the initial screening, some statistic is applied pairwise to each feature in combination with the response; the specific statistic chosen so that in the case that the two random variables are independent, a specific known value is expected for the statistic. E) Features are ranked by the absolute difference between the calculated statistic and the expected value of that statistic in the independent case, i.e. features that are most different from the independent case are most preferred. F) Proof is typically offered that, asymptotically, the method retains the true active features with probability approaching one. G) Where possible, an iterative version of the process is explored, as iterative versions do much better at identifying features that are active in their interactions, but not active individually.
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Hough, Wesley K. "On Independence, Matching, and Homomorphism Complexes." UKnowledge, 2017. http://uknowledge.uky.edu/math_etds/42.
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First introduced by Forman in 1998, discrete Morse theory has become a standard tool in topological combinatorics. The main idea of discrete Morse theory is to pair cells in a cellular complex in a manner that permits cancellation via elementary collapses, reducing the complex under consideration to a homotopy equivalent complex with fewer cells. In chapter 1, we introduce the relevant background for discrete Morse theory.
In chapter 2, we define a discrete Morse matching for a family of independence complexes that generalize the matching complexes of suitable "small" grid graphs. Using this matching, we determine the dimensions of the chain spaces for the resulting Morse complexes and derive bounds on the location of non-trivial homology groups. Furthermore, we determine the Euler characteristic for these complexes and prove that several of their homology groups are non-zero.
In chapter 3, we introduce the notion of a homomorphism complex for partially ordered sets, placing particular emphasis on maps between chain posets and the Boolean algebras. We extend the notion of folding from general graph homomorphism complexes to the poset case, and we define an iterative discrete Morse matching for these Boolean complexes. We provide formulas for enumerating the number of critical cells arising from this matching as well as for the Euler characteristic. We end with a conjecture on the optimality of our matching derived from connections to 3-equal manifolds
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Bruns, Corey T. "Variations of independence in boolean algebras." Connect to online resource, 2008. http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&res_dat=xri:pqdiss&rft_dat=xri:pqdiss:3303844.
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Genco, Francesco Antonio. "Logiche modali e logiche independence friendly." Master's thesis, Alma Mater Studiorum - Università di Bologna, 2013. http://amslaurea.unibo.it/5942/.
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