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1

Smith, Sabrina. "APRÈS NOUS, LE DÉLUGE : Conservative media's xenophobic storytelling in the United Kingdom, USA and France." Thesis, Uppsala universitet, Religionsbeteendevetenskap, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-385724.

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Eisfeld, Jens. "Liberalismus und Konservatismus : die US-amerikanische Diskussion um die Legalisierung gleichgeschlechtlicher Ehen durch Gerichtsurteil /." Tübingen : Mohr Siebeck, 2006. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=014832605&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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3

Yuen, Sze-ki, and 袁施琪. "Conservation policy in China and USA: a comparative study." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2003. http://hub.hku.hk/bib/B26668956.

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4

Watson, Keri B. "Conservation of Ecosystem Services and Biodiversity in Vermont, USA." ScholarWorks @ UVM, 2018. http://scholarworks.uvm.edu/graddis/822.

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Supporting a growing human population while avoiding biodiversity loss is a central challenge towards a sustainable future. Ecosystem services are benefits that people derive from nature. People have drastically altered the earth’s land surface in the pursuit of those ecosystem services that have been ascribed market value, while at the same time eroding biodiversity and non-market ecosystem services. The science required to inform a more balanced vision for land-cover change in the future is rapidly developing, but critical questions remain unanswered regarding how to quantify ecosystem services and ascribe value to them, and how to coordinate efforts to safeguard multiple ecosystem services and biodiversity together. This dissertation addresses several of these challenges using Vermont as a model landscape. Specifically, we begin by estimating the economic value of flood mitigation ecosystem services and show that the externalized value of ecosystem services can be quite high. Second, we assess the role of demand from human beneficiaries in shifting the spatial distribution of ecosystem services, and address the biodiversity and human wellbeing implications of that shift. Third we analyze the tradeoffs and synergies inherent in pursing multiple ecosystem services and biodiversity through conservation, and show that overall ecosystem service conservation is more likely to boost biodiversity outcomes than to undermine them. Finally, I implement statewide scenarios of land-cover change and flood risk in order to assess our ability to quantify ecosystem service outcomes and identify spatial priorities for the future despite land-cover change dynamics that are complex and unpredictable.
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5

Erdmann, Katrin. "So help me God the influence of the religious right on the campaigning of George W. Bush /." Hamburg : Lit, 2006. http://books.google.com/books?id=CPWHAAAAMAAJ.

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Levy, Foster, and Elaine S. Walker. "Vascular Flora of the Rocky Fork Tract, Tennessee, USA, and Its Use in Conservation and Management." Digital Commons @ East Tennessee State University, 2016. https://dc.etsu.edu/etsu-works/709.

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A flora of the 3800 ha Rocky Fork Tract in northeast Tennessee produced 749 species of which 19 were on the Tennessee Rare Plant List and 34 were on the Cherokee National Forest Species Viability List with 87 county records from Greene County and 217 from Unicoi County. Rare species were particularly numerous in the Cyperaceae and Orchidaceae. The tract serves as a refuge for several regionally uncommon species by supporting either large populations or metapopulations of these species. Exotic species comprised 15% of the flora and were most common in the Fabaceae and Poaceae. The most unique habitat was a heath bald dominated by Rhododendron catawbiense with abundant Xerophyllum asphodeloides in the herbaceous layer. While species richness was relatively high compared to regional sites of comparable area, diversity was limited by the absence of high elevation spruce-fir communities and the paucity of wetlands.
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Põldsaar, Raili. "Critical discourse analysis of anti-feminist rhetoric as a catalyst in the emergence of the conservative universe of discourse in the United States in the 1970s-1980s /." Tartu : Tartu University Press, 2006. http://opac.nebis.ch/cgi-bin/showAbstract.pl?u20=9949114918.

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Patel, Kiran Klaus. ""Soldaten der Arbeit" : Arbeitsdienste in Deutschland und den USA 1933 - 1945 /." Göttingen : Vandenhoeck & Ruprecht, 2003. http://www.h-net.org/review/hrev-a0e8b7-aa.

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9

Pilger, Tyler Jess. "Food web structure and variation in the Gila river, USA." Thesis, Manhattan, Kan. : Kansas State University, 2009. http://hdl.handle.net/2097/1651.

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10

Souza, Marco Aurélio Dias de [UNESP]. "O fim da Guerra Cultural e o conservadorismo estadunidense? uma leitura sobre a trajetória de ascensões e quedas da direita religiosa americana." Universidade Estadual Paulista (UNESP), 2014. http://hdl.handle.net/11449/116013.

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Made available in DSpace on 2015-03-03T11:52:52Z (GMT). No. of bitstreams: 0 Previous issue date: 2014-04-14Bitstream added on 2015-03-03T12:06:56Z : No. of bitstreams: 1 000806318.pdf: 2399386 bytes, checksum: 809bc54e78e2b426bffccedd94e2d37d (MD5)<br>Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)<br>A ideia da existência de uma Guerra Cultural, que seria responsável pela disputa na sociedade estadunidense por duas metades antagônicas (entre conservadores e liberais), aparece de maneira recorrente na vida intelectual, política e midiática da contemporaneidade do país. O destaque dado a ela originou-se após o resgate do termo pelo sociólogo James Davison Hunter, em 1991, com intuito de explicar, através dela, as crescentes radicalizações nas disputas em torno de questões culturais nos EUA a partir dos anos 1970. O que se seguiu a publicação de sua tese de Hunter foi uma visibilidade cada vez maior do termo Guerra Cultural e, consequentemente, um grande debate intelectual entre autores defensores e contrários a sua existência. O fato é que a ideia perdurou no debate sociopolítico estadunidense até o final do governo George W. Bush e início da administração Barack Hussein Obama, quando a Guerra Cultural perdeu relevância, a ponto de um grande número de comentadores apontarem que a Guerra Cultural havia terminado. Em uma direção paralela, percebemos que a partir da década de 1970 ocorreu um constante crescimento dos movimentos conservadores nos EUA, principalmente, por parte da direita religiosa que atingiu seu auge durante o governo George W. Bush para, logo em seguida, passar por um processo de desorganização durante o término do governo do presidente republicano. Essa crescente conservadora foi analisada por uma leva significativa de intelectuais que descreveram como os Estados Unidos passaram durante as últimas décadas por um processo de guinada à direita. Nossa pesquisa propõe ir além do debate intelectual sobre a existência ou não de uma Guerra Cultural, assim como, busca ir além da releitura sobre o conservadorismo. Nosso intuito é, compreender os motivos que levaram a ascensão e crise nessa ideia, apontando como a polarização entre os partidos construída em torno de temas culturais ...<br>The idea of the existence of a Culture War, which would be responsible for a struggle in American society into two antagonist halves (between conservatives and liberals), appears on a recurring basis in, political, media and intellectual life in the country’s contemporary . The prominence of it originated after the concept’s revitalization by sociologist James Davison Hunter in the year of 1991 and aiming to explain, through it, the radicalization of the disputes over cultural issues in America from the 1970s. What followed the publication of Hunter’s thesis was an increase of the visibility of the Culture War and, therefore a great intellectual debate between supporters and critics of its. The fact is that the idea persisted in American’s socio-politics debate until the end of George W. Bush government and the beginning of the Obama administration, when the Cultural War has lost relevance and a large number of commentators suggest that the Cultural War had ended. In a parallel path, occurred from the 1970s a spread of the conservative movement in the U.S., above all by the religious right that reached its height during the George W. Bush government, soon, they go through a disorganization process during the end of President Republican Government. The intellectuals who described how the United States began, during the last decades, a process to yaw to the political right, analyzed this increased conservative. Our research proposes to go beyond intellectual debate about the existence or not of a Cultural War, as well as seeks to go beyond retelling of conservatism. Our aim is to understand the reasons that led the rise and crisis of that idea, pointing out how the polarization between the parties built around cultural themes, not sustained after election periods and how it was losing its functionality over the years
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Souza, Marco Aurélio Dias de. "O fim da Guerra Cultural e o conservadorismo estadunidense? uma leitura sobre a trajetória de ascensões e quedas da direita religiosa americana /." Araraquara, 2014. http://hdl.handle.net/11449/116013.

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Orientador: Leila de Menezes Stein<br>Banca: Flávio Limoncic<br>Banca: Ruy Braga<br>Banca: Luís Fernado Ayerbe<br>Banca: Marcia Teixeira<br>Resumo: A ideia da existência de uma Guerra Cultural, que seria responsável pela disputa na sociedade estadunidense por duas metades antagônicas (entre conservadores e liberais), aparece de maneira recorrente na vida intelectual, política e midiática da contemporaneidade do país. O destaque dado a ela originou-se após o resgate do termo pelo sociólogo James Davison Hunter, em 1991, com intuito de explicar, através dela, as crescentes radicalizações nas disputas em torno de questões culturais nos EUA a partir dos anos 1970. O que se seguiu a publicação de sua tese de Hunter foi uma visibilidade cada vez maior do termo Guerra Cultural e, consequentemente, um grande debate intelectual entre autores defensores e contrários a sua existência. O fato é que a ideia perdurou no debate sociopolítico estadunidense até o final do governo George W. Bush e início da administração Barack Hussein Obama, quando a Guerra Cultural perdeu relevância, a ponto de um grande número de comentadores apontarem que a Guerra Cultural havia terminado. Em uma direção paralela, percebemos que a partir da década de 1970 ocorreu um constante crescimento dos movimentos conservadores nos EUA, principalmente, por parte da direita religiosa que atingiu seu auge durante o governo George W. Bush para, logo em seguida, passar por um processo de desorganização durante o término do governo do presidente republicano. Essa crescente conservadora foi analisada por uma leva significativa de intelectuais que descreveram como os Estados Unidos passaram durante as últimas décadas por um processo de guinada à direita. Nossa pesquisa propõe ir além do debate intelectual sobre a existência ou não de uma Guerra Cultural, assim como, busca ir além da releitura sobre o conservadorismo. Nosso intuito é, compreender os motivos que levaram a ascensão e crise nessa ideia, apontando como a polarização entre os partidos construída em torno de temas culturais ...<br>Abstract: The idea of the existence of a Culture War, which would be responsible for a struggle in American society into two antagonist halves (between conservatives and liberals), appears on a recurring basis in, political, media and intellectual life in the country's contemporary . The prominence of it originated after the concept's revitalization by sociologist James Davison Hunter in the year of 1991 and aiming to explain, through it, the radicalization of the disputes over cultural issues in America from the 1970s. What followed the publication of Hunter's thesis was an increase of the visibility of the Culture War and, therefore a great intellectual debate between supporters and critics of its. The fact is that the idea persisted in American's socio-politics debate until the end of George W. Bush government and the beginning of the Obama administration, when the Cultural War has lost relevance and a large number of commentators suggest that the Cultural War had ended. In a parallel path, occurred from the 1970s a spread of the conservative movement in the U.S., above all by the religious right that reached its height during the George W. Bush government, soon, they go through a disorganization process during the end of President Republican Government. The intellectuals who described how the United States began, during the last decades, a process to yaw to the political right, analyzed this increased conservative. Our research proposes to go beyond intellectual debate about the existence or not of a Cultural War, as well as seeks to go beyond retelling of conservatism. Our aim is to understand the reasons that led the rise and crisis of that idea, pointing out how the polarization between the parties built around cultural themes, not sustained after election periods and how it was losing its functionality over the years<br>Doutor
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12

Faro, Rafael Hamm. "O conservadorismo de Michael Oakeshott: uma análise do ensaio On Being Conservative." Universidade Estadual do Oeste do Paraná, 2018. http://tede.unioeste.br/handle/tede/4163.

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Submitted by Marilene Donadel (marilene.donadel@unioeste.br) on 2019-03-27T21:57:17Z No. of bitstreams: 1 Rafael_Faro_2018.pdf: 729878 bytes, checksum: 30ca733e782aaa94d6ecf7c5debfa0ca (MD5)<br>Made available in DSpace on 2019-03-27T21:57:17Z (GMT). No. of bitstreams: 1 Rafael_Faro_2018.pdf: 729878 bytes, checksum: 30ca733e782aaa94d6ecf7c5debfa0ca (MD5) Previous issue date: 2018-12-19<br>Michael Oakeshott presents the essence of his conservative thinking in an essay entitled On Being Conservative. The study objective was to analyze how conservatism is expressed in the author´s ideas, starting from a brief analysis from what constituted conservative thinking in general, following through how the way that conservative principles appear in the Oakeshott work. It is about a bibliographical review that intends to understand and present the main elements of conservative thinking based on the approach of an author who has been read and divulged in Brazil, because it was able to show that psychologically human beings express conservative dispositions that could, in their view, justify a specific type of political conservatism: to broaden liberalism in the economy, keeping, however, conservative values and traditions in terms of customs and behaviors, that is, a posture that can be defined as liberal conservatism.<br>Michael Oakeshott apresenta a essência de seu pensamento conservador em um ensaio intitulado On Being Conservative. O objetivo desse estudo foi analisar como o conservadorismo se expressa nas ideias desse autor, partindo de uma breve análise do que constituiu o pensamento conservador em geral, seguindo para o modo como os princípios conservadores aparecem na obra de Oakeshott. Trata-se de uma revisão bibliográfica que pretende compreender e apresentar os principais elementos do pensamento conservador a partir da abordagem de um autor que vem sendo lido e divulgado no Brasil, pois foi capaz de mostrar que psicologicamente os seres humanos expressam disposições conservadoras que poderiam, na sua visão, justificar um tipo de conservadorismo político específico: ampliar o liberalismo na economia mantendo, contudo, valores e tradições conservadoras em termos de costumes e comportamentos, quer dizer, uma postura que pode ser definida como conservadorismo liberal.
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13

Putnam, Emily Ruth Smith. "Ecology, Phylogenetics, and Conservation of Draba asterophora Complex: A Rare, Alpine, Endemic from Lake Tahoe, USA." BYU ScholarsArchive, 2013. https://scholarsarchive.byu.edu/etd/3904.

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Rare, alpine, endemic species are particularly at risk for extinction. Alpine environments are especially vulnerable to climate change and human impacts, such as ski resort development and snowmaking. Draba asterophora Payson is a rare, alpine species that occurs only in three disjunct mountain-top regions surrounding Lake Tahoe. It is currently threatened by human impacts, such as ski resorts, as well as indirect influences of climate change and therefore in need of better understanding for conservation purposes. Draba asterophora may be able to serve as a case study for other similarly vulnerable, rare, alpine, endemic species with conservation needs. We utilized demographic, ecological, phylogenetic, and cytogenetic data to better understand D. asterophora's life history, habitat requirements, and delineate species boundaries. Draba asterophora occurs in three population clusters surrounding Lake Tahoe, segregated into two varieties, variety asterophora in the north (N) and south (S) and variety macrocarpa C. L. Hitchcock in the southwest (Sw). Populations exist on ski resort property in the north and south (variety asterophora) regions and thus face more threats. Therefore, these regions were the focus of long-term monitoring over a four year period. We assessed various morphological traits, survivorship and density estimates in these two population clusters (north and south). We created projection matrices for each population cluster and calculated finite rates of increase (λ), as well as reproductive and survivorship rates. The population projection matrices estimated growth rates close to 1.00 for both clusters (S: λ=0.977; N: λ=1.014), although neither cluster had reached a stable population structure. Plants in the north tended to be more robust, having more rosettes, inflorescences, flowers and fruits than the plants in the south. However, the plants in the northern population cluster did not have significantly higher brood sizes and the southern plants actually had larger seed to ovule ratios than those in the north ((S: x = 0.387l; N: x = 0.346). These results may be in part influenced by habitat differences (e.g. greater water availability in the north), specific site microclimate/microhabitat differences, genetic drift, and/or possibility polyploidy vigor (the northern cluster is tetraploid). However, as an autopolyploid, the NE cluster may have some difficulties with pairing in meiosis which could also contribute to its reduced seed to ovule ratios. Although the populations were found to be fairly stable currently, D. asterophora var. asterophora is potentially quite vulnerable to disturbance. All of the monitored populations in both clusters existed in small populations with low local densities confined to narrow geographic boundaries, and exhibit low fecundity. Because the taxon relies on survivorship of adults for population stability rather than new recruits, it is crucial to maintain stable adult populations in conservation efforts. Draba asterophora is similar to other alpine species tend, exhibiting high adult survivorship with low fecundity. We also examined the habitat requirements of D. asterophora by characterizing the abiotic habitat (soil chemical and texture analysis and site features such as aspect, slope, elevation) and the vegetative communities in D. asterophora sites. Draba asterophora sites all have fairly similar abiotic and biotic habitats despite large geographical separation, although some specific sites have unique characteristics as well. Draba asterophora habitats consist of steep, granitic slopes in the subalpine conifer zone with little understory. Draba asterophora's community may be facilitated by the diversity-stability hypothesis, as D. asterophora abundance (cover and/or frequency) was positively correlated with species richness and diversity, but negatively correlated with total vegetative cover (relative cover). In addition, D. asterophora has greater seed production (both seed/ovule ratio and brood size) in areas with greater species diversity. Draba asterophora does not appear to have many specific soil composition requirements or specific interspecific interactions, but generally occurs in diverse communities, albeit somewhat sparsely populated, in relatively open north-facing alpine habitats on steep granitic slopes. Changes in vegetation, topology and/or snow cover, due to disturbances such as grading, erosion, or snowmaking, may be detrimental to D. asterophora by rendering its habitat unsuitable. Therefore, D. asterophora habitat should be protected from further human impacts. Draba; the largest and most diverse genus in Brassicaceae, the mustard family, has complex phylogenetics due to its high degree of reticulate evolution, polyplodization, rarity and endemism. The D. asterophora complex has not been included in previous phylogenetic analyses. Only he northern population has been examined cytologically (2n=40). Thus, its taxonomy is poorly understood. We utilized one nuclear molecular marker, ITS, as well as two new chloroplast markers, trnS-G and trnH-psbA, to help resolve complex phylogenetic relationships and delimitation species boundaries within the D. asterophora complex. In addition, we examined the cytogenetics of all three population clusters to determine any differences in ploidy levels exist. The D. asterophora complex appears to be composed of three separately evolving trajectories differentiated by separate geographic regions surrounding Lake Tahoe, CA/NV. This is supported by both phylogenetic analyses as well as cytology. The combined DNA concatenated analysis demonstrated that all three regions form separate branches within the D. asterophora clade. Cytologically, chromosome counts were distinct in all three regions, with the southern cluster being a diploid (2n=20), the northern cluster an autotetraploid (2n=40), and the cluster in the southwest ( variety macrocarpa) an autooctoploid (2n=80). Based on these findings, we recommend that the three population clusters be treated as distinct taxonomic entities for conservation purposes. This demonstrates the importance of considering phylogenetics and ploidy levels, even of autopolyploids, in determining taxonomy, especially for rare, endemic species with disjunct habitats. Overall, this research suggests that the three geographic regions of the D. asterophora complex are distinct demographically and on own their evolutionary trajectories. Conservation efforts need to be targeted towards separate management of each population cluster. Maintaining stable adult populations, diverse plant communities, and preventing further destruction of habitat are the key conservation suggestions for D. asterophora.
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Fernandez, Carolina. "Capitalism, Consumerism, and Individualism: Investigating the Rhetoric of The Secret." [Tampa, Fla] : University of South Florida, 2008. http://purl.fcla.edu/usf/dc/et/SFE0002456.

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North, Eric G. "Biogeographic Affinity Across Elevation and Moisture Gradients| Impacts on Land Mollusk Assemblages in the Grand Canyon Ecoregion, Southwestern USA." Thesis, Northern Arizona University, 2017. http://pqdtopen.proquest.com/#viewpdf?dispub=10251993.

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<p> &ldquo;Biogeographic affinity&rdquo; describes the similarities in the flora and fauna of one location compared to those of another location, resulting from their common evolutionary history and/or their contemporary connectivity (Loveland and Merchant 2004). The existence of the biogeographic affinity hypothesis allows the hierarchical classification of regions into faunal, floristic or other biogeographic provinces. Additionally, the latitudinal biodiversity gradient (LBG; Brown and Lomolino 1998) is normally illustrated by a diverse tropical fauna at low latitudes and decreasing species richness with increasing latitude. Here, I compare the relative influences of biogeographic affinity and the primary ecological gradients of the southern Colorado Plateau in the Grand Canyon ecoregion (GCE, Table 2; elevation, litter accumulation, and anthropogenic influences) on the distribution and abundance of land mollusks. I test four specific null hypotheses: (1) Biogeographic affinity does not influence the distribution of GCE land mollusks, (2) GCE land mollusk species and assemblages are uniformly distributed across elevation, analogously reflecting the absence of biogeographic affinity, (3) Habitat patch size (spring area) does not influence GCE land mollusk species richness and (4) The GCE land mollusk assemblage is not strongly influenced by microhabitat factors that are independent of elevation impacts. </p><p> To test my hypotheses, I used classic and contemporary literature and museum collections to build a comprehensive species list for the Grand Canyon ecoregion. This list included spatial (location, elevation) and ecological (biogeographic affinity) data to test hypothesis 1 (proportional representation) and hypothesis 2 (neotropical to boreal distribution. across elevation). I also used randomly sampled terrestrial mollusks in three elevation zones at 19 paired spring and matrix habitat sites, while also recording environmental data on leaf litter depth, isopod presence or absence, grazing presence or absence at each sample, canopy cover and spring area at each site. These data were used to test hypothesis 3 (spring area-species diversity relationships) and 4 (measured site- specific independent variables will predict species diversity). </p><p> The results of this analyses show: 1. The GCE land mollusk fauna is not equally distributed across 7 North American Biogeographic Provinces. Instead, the GCE is overrepresented by boreal, alpine and temperate species. 2. This two-dimensional pattern of overrepresentation was preserved across (3-dimensional) elevational gradients within the GCE. Communities were at least 84% dissimilar between elevation zones, with New- World temperate and wide-ranging circumpolar species being the dominant drivers the mollusk community composition even at low elevation sites. 3. Shannon-Weiner diversity (supporting the Latitudinal Biodiversity Hypothesis) and leaf litter depth (productivity) within springs decreased with increasing elevation. 4. Among the measured physical (spring/matrix, litter depth, canopy cover, species-area) and anthropogenic (isopods, grazing) factors, elevation was the only one found to predict species community composition. </p><p> These results indicate that while springs in the southwest USA are presumed to be relictual habitats, temperate land mollusks still possess an apparent advantage over neotropical species even at low elevation springs, where they are more abundant and diverse. These data support the Latitudinal Biodiversity Gradient (LBG) in a novel and unusual way, where low elevation sites are the most diverse, but are characterized by wide-ranging temperate and boreal species, with significant community compositional change across elevation.</p><p>
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Kiess, Carolin. "Die Sanierung von Biodiversitätsschäden nach der europäischen Umwelthaftungsrichtlinie." Berlin : Springer, 2008. http://d-nb.info/988332256/04.

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Herman, Brook Danielle. "Testing the Floristic Quality Assessment Index in natural and created wetlands in Mississippi, USA." Master's thesis, Mississippi State : Mississippi State University, 2005. http://sun.library.msstate.edu/ETD-db/ETD-browse/browse.

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Gómez, Ochoa Fidel. "El conservadurismo liberal y la Restauración: una explicación de las causas de la crisis del régimen liberal en España." Doctoral thesis, Universidad de Cantabria, 1995. http://hdl.handle.net/10803/22666.

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Es necesario replantear las causas de la crisis del régimen liberal en España, y analizar la cuestión con una nueva perspectiva. Existen muchos indicadores de que no puede seguir sosteniéndose la tesis de que las fuerzas del régimen fueron en general, y en todos los aspectos, fundamentales refractarias al las reformas. Esto es especialmente llamativo en lo que atañe al Partido Conservador, cuya naturaleza ideológica y cuya trayectoria política entre 1876 y 1923 es analizada en esta tesis. El Partido Conservador fue una fuerza liberal conservadora contraria a la revolución, pero dispuesta a aceptar ciertas reformas. Esta disposición se materializó sobre todo en una política de reforma social que, pese a su moderación, en el contexto de los años posteriores a 1914, le hizo situarse en una posición que desbordó por la izquierda los planteamientos predominantes en las clases conservadoras, que abandonaron al régimen y apoyaron la nueva situación política de 1923 en gran medida como rechazo a la política reformista del régimen a partir de 1917.<br>It is necessary to rethink the causes of the crisis of the restoration liberal regime in Spain, and discuss the matter from a new perspective. There are many indicators to reject the thesis that the forces of the regime were in general and in all aspects basic refractary to any reform. This is particularly striking regarding the conservative party, whose ideological nature and whose policies between 1876 and 1923 are analyzed in this study. The conservative party was a liberal force contrary to the revolution, but too bent to accept certain reforms. This political force showed this reformist attitude especially in the social policy. In the context of the subsequent years to 1914, that policy was developed to such a level that the party finally placed itself n a position that did not match to the dominant approaches in the conservative classes. The wide support received in September 1923 by the military and rightist coup the etat of general Primo de Rivera is closely linked to the large reject to the upper classes of society to the reformist politics of the regime started after 1917.
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Kahler, Benjamin M. "Area-sensitivity, landscape habitat associattions and distribution of breeding marsh birds within the glaciated region of Ohio, USA." The Ohio State University, 2013. http://rave.ohiolink.edu/etdc/view?acc_num=osu1367574841.

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Vidal, Camila Feix. "Polarização partidária e ascensão conservadora : uma análise das plataformas nacionais republicanas e democratas nos Estados Unidos (1963-2012)." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2016. http://hdl.handle.net/10183/140175.

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A tese aqui exposta dedica-se ao estudo e à maior compreensão da política norte-americana. Mais especificamente, dedica-se ao estudo da suposta polarização partidária e ascensão conservadora Republicana no período recente. Tratados como fato pela literatura especializada, o estudo aqui feito trata esses dois fenômenos como hipóteses a serem testadas. Desse modo, por meio de uma maior apreensão do que se entende por ideologias políticas como Conservadorismo e Liberalismo no contexto dos Estados Unidos, bem como de uma metodologia que privilegia o uso de plataformas nacionais como indicativo de retrato ideológico partidário; esse estudo busca evidenciar empiricamente aproximações e/ou distanciamentos entre os partidos políticos e, consequentemente, a ascensão ou o declínio de ideologias tal como o Conservadorismo no que tange ao Partido Rebublicano. Através de indicadores de gradação, rede e frequência de palavras a partir das plataformas nacionais de ambos os partidos políticos (Democrata e Republicano) no período entre 1936 a 2012; se busca evidenciar de modo mais empírico esses dois fenômenos. Os resultados nos indicam que, de fato, há uma polarização partidária no período recente; no entanto, essa não é única na história desse país. Da mesma forma, percebe-se que há uma ascensão conservadora por parte do Partido Republicano, sobretudo no que diz respeito a certas categorias de análise tal como as questões sociais.<br>The work exposed here is dedicated to the study and to a greater understanding of the North-American politics. More specifically, intends to study the suposedly recent party polarization and Republican conservative ascendancy. Treated as a fact by the specialized literature, the study here done treats these two phenomena as hypothesis to be tested. As such, through a greater understanding of ideologies such as Conservatism and Liberalism in the context of the United States, as well as a methodology that favors the use of national platforms as an indicative of party ideological portrait; this work seeks to empirically evidence points of similiarities and differences between the political parties and, as a consequence, the ascent or decline of ideologies such as Conservatism in reference to the Republican Party. Through indicators of gradation, wordtree and word frequency from the national platforms of the two political parties (Democratic and Republican) between 1936 and 2012; this work seeks to evidence in a more empirical way these two phenomena. The results show us that, indeed, there is a party polarization in the recent period; nevertheless, this is not the only one in the history of this country. In the same way, it can be perceived that there is a conservative ascendancy by the Republican Party, especially when dealing with some categories of analysis such as social policies.
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Schmidt, Daniel Augusto. "HERDEIROS DE UMA TRADIÇÃO: UMA INVESTIGAÇÃO DOS FUNDAMENTOS TEOLÓGICO- IDEOLÓGICOS DO CONSERVADORISMO METODISTA NA CRISE DA DÉCADA DE SESSENTA." Universidade Metodista de São Paulo, 2008. http://tede.metodista.br/jspui/handle/tede/472.

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Made available in DSpace on 2016-08-03T12:20:42Z (GMT). No. of bitstreams: 1 Daniel Augusto.pdf: 1705178 bytes, checksum: aa533e8fb866e673a81061ab8a9af2cb (MD5) Previous issue date: 2008-06-27<br>Coordenação de Aperfeiçoamento de Pessoal de Nível Superior<br>This work studies the crisis experienced by the Methodist Church of Brazil in the second half of the 1960's. Influenced by the political environment of the military dictatorship, Brazilian Methodism was a space of collision between liberal and conservative groups of the denomination. The principle space of this collision was the School of Theology and the II Extraordinary General Council, in 1968, as well as a series of events that followed during the years 1969 and 1970. The research raises questions regarding the theological and ideological foundations that provided the bases for the attitudes of the conservative groups of Methodism in this conflict, which is an aspect rarely considered by historical studies regarding the theme. The principle suspicion is that the conservative positions originated from a centuries old tradition, brought by North American missionaries during the implantation of Protestantism in Brazil. This tradition was transformed into an Ethos of Brazilian Protestantism between the end of the XIX and the middle of the XX century. The conservative position was configured, as such, in reaction to the Ethos threatened by new actors in the religious field and by the demands of a society in conflict.(AU)<br>Este trabalho estuda uma crise vivida pela Igreja Metodista na segunda metade da década de sessenta. Influenciado pelo ambiente político da ditadura militar, o metodismo brasileiro foi campo de um embate entre as alas liberais e conservadoras da denominação. Palco deste embate foi a Faculdade de Teologia e o II Concílio Geral Extraordinário, em 1968, além de uma série de eventos que a ele se seguiram durante os anos de 1969 e 1970. A pesquisa problematiza os fundamentos teológicos e ideológicos que fundamentaram as atitudes das alas conservadoras do metodismo neste conflito, um aspecto pouco considerado pela historiografia sobre o tema. A principal suspeita é a de que as posturas conservadoras decorreram de uma tradição centenária, trazida pelos missionários norte-americanos, quando da implantação do Protestantismo no Brasil. Esta tradição transformou-se numa espécie de Ethos do protestantismo brasileiro, entre o final do século XIX e meados do XX. A postura dos conservadores configura-se, assim, numa reação ao Ethos ameaçado por novos atores do campo religioso e pelas demandas da sociedade em conflito.(AU)
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22

Corsi, Francisco Luiz. "Política e projeto nacional : uma análise comparativa das estratégias de desenvolvimento do Brasil e da Argentina (1930-1945) /." Marília, 2019.

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Resumo: O presente texto sintetiza uma série de trabalhos desenvolvidos após a conclusão do doutorado, mas baseia-se particularmente no relatório de Pós-Doutorado apresentado ao Instituto de Economia da Universidade Estadual de Campinas em 2012. Nesta síntese, estes trabalhos foram reformulados e expandidos. A questão central que norteou o texto foi: de que forma, a partir de condicionantes estruturais internos e da resultante dos conflitos de classe, os dois países responderam à crise estrutural do capitalismo aberta em 1929 e estabeleceram novas estratégias de desenvolvimento? O projeto nacional de Vargas e o projeto da coligação conservadora argentina não podem ser considerados acabados, constituem processos que sofreram inflexões a partir das conjunturas nacionais e internacionais e das mutantes correlações de força entre as classes. Em um contexto de relativa desarticulação da economia mundial, o projeto de desenvolvimento de Vargas, convergindo com a tendência de constituição de economias nacionais mais fechadas, definiu uma estratégia calcada no mercado interno e na industrialização, enquanto na Argentina, os setores conservadores, que voltaram ao poder com o golpe de setembro de 1930, apesar de readequarem seu projeto para a nova situação, buscaram reafirmar a estratégia de uma economia aberta em condições bastante adversas. Essas opções condicionaram os rumos de ambas as economias.<br>Abstract: This text summarizes a series of works developed after the completion of the doctorate, but is based in particular on the postdoctoral report presented to the Institute of Economics of the State University of Campinas in 2012. In this synthesis, these works were reformulated and expanded. The central question that guided the text was: how, from internal structural constraints and resulting from class conflicts, did the two countries respond to the structural crisis of open capitalism in 1929 and set up new development strategies? The Vargas National Project and the Argentine Conservative Coalition Project cannot be considered finished, they are processes that suffered inflections from national and international conjunctures and the changing correlations of force between the classes. In a context of relative disarticulation of the world economy, the Vargas development project, converging with the trend towards more closed national economies, defined a strategy based on the domestic market and industrialization, while in Argentina the conservative sectors, which returned to power with the coup of September 1930, although they adjusted their project to the new situation, they sought to reaffirm the strategy of an open economy under very adverse conditions. These options have conditioned the direction of both economies.
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23

Li, Dan. "Auditor tenure and accounting conservatism." Diss., Available online, Georgia Institute of Technology, 2007, 2007. http://etd.gatech.edu/theses/available/etd-06262007-165211/.

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Thesis (Ph. D.)--Management, Georgia Institute of Technology, 2008.<br>Mulford, Charles, Committee Member ; Schneider, Arnold, Committee Chair ; Comiskey, Eugene, Committee Member ; Church, Bryan, Committee Member ; Basu, Sudipta, Committee Member.
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24

Freedman, R. S. "American populist conservatism, 1977-88." Thesis, University of Cambridge, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.599200.

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Populist conservatism brought new constituencies, issues and campaigning techniques to the American right, which helped it to become a dominant political force. However, the very nature of populist conservatism meant that it was less effective as a force for governing in the 1980s. Populist conservatives capitalised on the unease felt by certain groups, such as evangelical Christians, about ‘social issues’ such as abortion, but also foreign and economic policy. The populist conservative movement, including the ‘New Right’ political activists and the ‘religious right,’ tapped the discontent of working and lower middle class whites in particular in an attempt to build a new conservative majority. However, these constituencies sat uneasily with libertarian and ‘big business’ elements within the Republican Party. Interviews with populist conservative leaders and officials in the Carter and Reagan administrations have illuminated the often rather dry official records. That said, new collections in the Carter Library reveal the extent to which his administration ignored social conservatives and pushed a bold agenda in areas such as women’s and gay rights. Recently opened documents in the Reagan Library demonstrate that populist conservative leaders often worked with the administration whilst publicly urging it to take a more conservative stance. I was also fortunate to be granted access to some closed collections, such as those of Reagan’s pre-presidential office, which catalogue his strained relations with his erstwhile populist conservative allies. Finally, I have made use of the huge amount of political literature produced by populist conservatives. Of course, it has not been possible to conduct an exhaustive survey of populist conservative activity, due to both space constraints and the availability of evidence. A future study would cover issues such as busing, the campaign for a balanced budget amendment and the ‘Sagebrush Rebellion’.
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Ma, Lizhi, and 馬立支. "Economic consequences of accounting conservatism." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2011. http://hub.hku.hk/bib/B46420162.

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26

Wolcott, Oliver J. "Arendt and Modern American Conservatism." University of Toledo / OhioLINK, 2010. http://rave.ohiolink.edu/etdc/view?acc_num=toledo1272056093.

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27

Bornemann, Tobias. "Tax Avoidance and Accounting Conservatism." WU Vienna University of Economics and Business, Universität Wien, 2018. http://epub.wu.ac.at/6058/1/SSRN%2Did3114054.pdf.

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This study analyzes the relation between accounting conservatism, future tax rate cuts and countries' level of book-tax conformity. Firms have an incentive to increase conservatism in financial reporting when a tax rate cut is imminent to shift taxable income into the lower taxed future. Using a panel of firms across 18 countries from 1995 to 2010 I find that conditional conservatism is positively and significantly associated with future tax rate cuts when book-tax conformity is high. This effect is particularly pronounced for firms that concentrate the majority of their operations in the country in which the tax rate is cut. In contrast, there is no significant relation between future tax rate cuts and unconditional conservatism.<br>Series: WU International Taxation Research Paper Series
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28

Embring, Hanna, and Johan Wall. "Accounting Conservatism in Sweden : The effect of the IFRS adoption on conservatism in Swedish Accounting." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-176662.

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Conservative accounting practices have influenced accounting traditions worldwide for centuries and have held a central position in Sweden through its incorporation in the accounting regulation. In 2005 Sweden, following a directive passed in the European Union, adopted IFRS, the accounting standard of the International Accounting Standards Board (IASB). The IASB has expressed a clear desire to reduce conservatism in accounting, as the differential verification principle of conservatism is regarded as a threat to neutrality. Since the adoption, no quantitative evidence exists of the impact IFRS has had on conservatism in Sweden. This study utilizes the model developed by Basu (1997) to measure conservatism by regression analysis. The results demonstrate, in line with the hypothesis, that conservatism has decreased in the Swedish market. The findings suggest that conservative accounting practices remain, although to a lesser extent than before 2005. Evidence furthermore suggests that the value relevance of accounting data may have decreased during this period. Awareness of the decreasing role of conservatism in Sweden is relevant for understanding and interpreting financial statements.
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Ramos, Alexandre Pinheiro. "O Integralismo entre a Família e o Estado: uma análise dos integralismos de Plínio Salgado e Miguel Reale (1932-1937)." Universidade do Estado do Rio de Janeiro, 2008. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=1179.

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Considerado o primeiro partido político de massas do Brasil, a Ação Integralista Brasileira (AIB), fundada em 1932 pelo escritor paulista Plínio Salgado, foi um movimento de feições políticas e culturais de intensa atuação (legal) até 1937, quando foi colocado na ilegalidade pelo Estado Novo de Getúlio Vargas. Organização hierárquica, possuidora de toda uma ritualística elaborada (contava com uniforme, milícia, bandeira, hino, datas comemorativas e toda uma sorte de rituais para diversas ocasiões), a Ação Integralista Brasileira serviu de pólo aglutinador de uma série de idéias contrárias ao liberalismo e ao comunismo e que propunham uma nova forma de estrutura política, social e econômica para o País. Diversos intelectuais congregaram-se sob a AIB, concedendo-lhe, assim, outra característica marcante: a existência de variadas propostas no interior do Integralismo as quais propiciaram a elaboração de integralismos, isto é, proposições que, por vezes, distinguiam-se de outras, conferindo considerável heterogeneidade ao movimento. Assim, este trabalho tem por objetivo analisar e compreender os integralismos de dois de seus principais intelectuais, Plínio Salgado e Miguel Reale, que produziram propostas não só de visível abrangência (trazendo diversos elementos para suas reflexões) como bastante distintas entre si. De um lado Plínio Salgado elaboraria um integralismo de feições totalitárias, enquanto do outro, Miguel Reale ocupar-se-ia com um caracteristicamente conservador, dotado de traços autoritários. Por meio de uma análise isolada de cada proposta, procurar-se-á, em um primeiro momento, demonstrar quais elementos no pensamento de cada autor viabilizam sua aproximação do totalitarismo, do conservadorismo e do autoritarismo, para em seguida destacar onde residem algumas das principais diferenças entre eles.<br>Considered Brazils first mass party, the Ação Integralista Brasileira (AIB), founded in 1932 by the paulista writer Plínio Salgado, was a political and cultural movement with intensive (legal) activity until 1937, when it was put on illegality by Getúlio Vargas Estado Novo. Hierarchical organization with an elaborated ritualistic (it counted with an uniform, a militia, a flag, an anthem, celebrations dates and all sort of rituals for different occasions), the Ação Integralista Brasileira worked as an attraction pole for a series of ideas which were against liberalism and communism and, therefore, proposed a new form of political, social and economic structure for the country. Several intellectuals joined the AIB, giving it another important characteristic: the existence of various proposals inside the Integralismo which allowed the creations of integralismos, i.e., propositions that were different from the others, conferring a great heterogeneity to the movement. Thus, the objective of this work is to analyse and to understand the integralismos of two of its main intellectuals, Plínio Salgado e Miguel Reale, whom elaborated proposals that were quite different, almost the opposite from each other. Plínio Salgado created an integralismo with totalitarian characteristics, and Miguel Reale, with conservative and authoritarian ones. By analysing each proposal, one isolated from the other, this work is going to, first, try to demonstrate which elements in the thought of each author allows its approach to the totalitarianism, the conservatism and the authoritarianism; and then, put in relief the main differences between them.
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30

McCluskey, Karen E. "Artistic conservatism in the Sienese quattrocento." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1997. http://www.collectionscanada.ca/obj/s4/f2/dsk2/ftp04/mq20668.pdf.

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31

Aughey, Arthur. "Tracing arguments in Conservatism and Unionism." Thesis, University of Ulster, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.260969.

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32

Zhang, Feida. "Essays on determinants of accounting conservatism." HKBU Institutional Repository, 2009. http://repository.hkbu.edu.hk/etd_ra/1065.

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33

Meister, Robyn J. "Liberalism and Conservatism in Latin America." Scholarship @ Claremont, 2016. http://scholarship.claremont.edu/cmc_theses/1330.

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34

Dudink, Peter. "Hoax, Parody, and Conservatism in Harry Potter." Thesis, University of Waterloo, 2002. http://hdl.handle.net/10012/760.

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This essay examines the ideology or value system implicit in Joanne Rowling's Harry Potter series. Many of the images in the series, despite being fantastic or empirically unprecedented, are minor transformations of popular books and of our very common physical and cultural reality. However, these imaginative transformations of mundane reality actually imitate, reiterate, and conserve common and contemporary secular values. On a third level the thesis will show that this conservation of contemporary secular values is undermined by a cynical and very subtle transformative element of satire, parody, and criticism. Depending on the theme explored by the particular chapter, a different level of meaning might be evident. Chapter One discusses Rowling's parody of popular secular values. Chapter Two focuses on her parody of Christianity. Chapter Three focuses on Rowling's representations of nature and technology and on her parodic reversal of their traditional representation in similar literature. Chapter Four discusses how Rowling has made a critical appropriation of popular culture's reliance on thoughtless and 'instant' solutions, and discusses how she has made a mockery of her own hero, Harry Potter. The conclusion discusses the value of literary devices that transform literal meanings and verbal images into new meanings and images, and concludes that Harry Potter should be read cautiously. A second conclusion is that the author's claim the series is incomplete is a hoax. This argument is defended with a demonstration that the existing four Harry Potter books form a complete unit, and with a reminder that an element of hoax pervades Rowling's entire series.
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Evans, Daniel Carson. "Disputing an Analytic Construct of Philosophical Conservatism." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/539.

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This paper examines and ultimately objects to a version of political Conservatism as described in Geoffrey Brennan and Alan Hamlin’s paper “Analytic Conservatism.” Brennan and Hamlin’s argument makes several claims about economic forecasting and societal risk-aversion that ultimately uphold the status quo within society. This paper examines these claims and refutes them, while also considering counter-arguments Brennan and Hamlin could use to defend their theory. In conclusion, this paper supports the analytic dimension of Brennan and Hamlin’s theory while criticizing the trivial and arbitrary nature of valuing the status quo.
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Green, E. H. H. "Radical conservatism in Britain c.1899-1914." Thesis, University of Cambridge, 1986. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.373678.

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37

Chan, Ling-Ching. "Accounting conservatism, earnings quality, and firm valuation." Thesis, University of Manchester, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.629937.

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This thesis explores the relation between conservatism and earnings quality, and its economic consequences. The principle of conservatism has played an important role in dealing with uncertainties in the process of financial reporting. In the past ten years, substantial market-based accounting research has been devoted to the study of conservatism but few studies have attempted to examine how the nature of conservatism affects earnings quality from an information perspective and whether conservative accounting provides information that is useful in helping investors make investment decisions. The present work provides UK evidence on the relation between accounting conservatism and several earnings attributes and on how this relation affects investors' required rates of return. It comprises three major pieces of empirical work. First, I investigate the effect of earnings components--cash flow from operations, operating and non-operating accruals--on earnings conservatism using three different regression models. These are the augmented forward and reverse return--earnings regressions, and the earnings persistence regressions. The results show that non-operating accruals has the most significant effect on estimates of conservatism in all three models. Second, I examine the association between ex-ante/ex-post conservatism and several earnings characteristics: the value-relevance, informativeness, persistence, and predictability of reported earnings. These earnings attributes are important determinants of earnings quality from an information perspective and greater values of these earnings attributes imply that reported earnings are more useful for decision-making purposes. The results show that ex-ante (balance sheet) conservatism has a positive relation with earnings quality. However, there is no direct relation between ex-post (earnings) conservatism and earnings quality, and extreme ex-post conservatism may undermine the quality of reported earnings. Third, I examine how the relation between conservatism and earnings quality affects investors' required rates of return. I find that higher ex-ante conservative earnings are related to lower costs of equity capital and that there is no significant relation between ex-post conservatism and investors' required rates of returs. Based on the findings in this thesis, I conclude that accounting conservatism is an essential concept in financial reporting and that investors understand the nature of conservatism and price firm value rationally.
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Basu, Sudipta. "Conservatism and the asymmetric timeliness of earnings /." Ann Arbor, Mich : UMI, 1995. http://aleph.unisg.ch/hsgscan/hm00224194.pdf.

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39

Harakeh, Mostafa. "Information asymmetry, accounting standards, and accounting conservatism." Thesis, University of Manchester, 2017. https://www.research.manchester.ac.uk/portal/en/theses/information-asymmetry-accounting-standards-and-accounting-conservatism(1f09d3c2-a25f-40de-8543-e58b80ba0743).html.

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This thesis consists of three self-contained essays, each assessing the interaction between financial accounting and information asymmetry from a different aspect. In the first two essays, I examine how a change in the information environment affects the behavior of market participants. In the third essay, I evaluate the empirical measurement of conditional conservatism in accounting data. Together, these studies contribute to the understanding of the role of financial reporting in mitigating the information gap between stakeholders. In the first essay, I explore the impact of the mandatory adoption of the International Financial Reporting Standards (IFRS) on dividend payout policy and the value relevance of dividends in two Western European economies. I select the UK as a major common-law country (control group) and France as a code-law country (treatment group) in order to implement a difference-in-differences methodology. My findings suggest that IFRS adoption is a major contributor in increasing dividend payouts among code-law firms, compared to common-law firms, due to a greater reduction in information asymmetry following the IFRS mandate. This makes investors in code-law firms more willing to rely on accounting measures of firm performance, thereby causing a significant and material decrease in dividend value relevance among code-law firms relative to common-law firms. In the second essay, I examine the potential for IFRS to influence the market for SEOs. I utilize a difference-in-differences methodology, where the UK (i.e. common-law firms) is the control group and France (i.e. code-law firms) is the treatment group. I argue that IFRS adoption serves to mitigate information asymmetry and improve accounting quality. Accordingly, I find that, following IFRS adoption, earnings management activities decrease among code-law firms prior to issuing SEOs. As a result of the lower levels of earnings management and information asymmetry, I predict and find that the market reaction to issuing SEOs improves significantly for code-law firms following IFRS. Given that equity financing becomes less costly, I find that the propensity to issue new SEOs increases among code-law firms after IFRS adoption. In the third and final essay, I examine the empirical measurement of conditional conservatism (CC) in accounting data. Prior studies have raised serious concerns about the bias in the asymmetric timeliness (AT) measure of CC. This measure, along with the C_Score measure, underpins a large body of empirical research on CC. Thus I endeavor to assess the extent to which prior literature may need to be revised because of its reliance on these measures. In exploring this issue, I replicate prior studies that rely on the AT or the C_Score measure, and then compare the replicated results with those generated by applying the variance ratio (VR) measure of CC, proposed by Dutta &amp; Patatoukas (2017). I show that the AT and the VR measures are associated unconditionally. Furthermore, my findings suggest that the observed variation in the C_Score measure is driven by variation in the bias implicit in the AT measure rather than variation in CC. I also provide evidence showing that the AT measure yields similar conclusions to the VR measure in research designs that model the change in CC following an exogenous change in accounting policy; however, I find that using the AT measure to document cross-sectional differences in CC is highly likely to have given rise to invalid conclusions in a large number of studies.
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40

Wakil, Gulraze. "Conservatism, Earnings Persistence, and the Accruals Anomaly." Kent State University / OhioLINK, 2011. http://rave.ohiolink.edu/etdc/view?acc_num=kent1301329397.

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41

Valentinčič, Aljoša. "Accounting conservatism, earnings components and accounting losses." Thesis, University of Glasgow, 2004. http://theses.gla.ac.uk/1137/.

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This study provides evidence on accounting conservatism based on a large sample of publicly-quoted UK companies over the period 1969-2001. The effects of conservation accounting are studied both indirectly and directly by using earnings measures containing varying levels of accruals and by further decomposing earnings into its operating cash flows and distinct accruals components. The analyses are also separated according to the sign of earnings and earnings components, and account for the effects of asset-recognition rules. Even though conservatism is an accruals phenomenon, this is the first study to provide direct empirical evidence on the role of accruals in accounting conservatism. The thesis addresses the following issues. First, under conservative accounting, earnings-decreasing changes in performance measures (reflecting economic losses) that contain more accruals mean-revert more and earnings-increasing changes (reflecting economic gains) are persistent. Working capital accruals and special items are particularly strongly mean-reverting when they are earnings-decreasing. Depreciation accruals are persistent. Second, direct tests by earnings components show that operating cash flows exhibit low timeliness overall and, given that they contain no accruals, no asymmetry in reflecting bad news. Earnings figures with more accruals exhibit more asymmetry in reflecting bad news. Working capital accruals and special items are important in this asymmetry, but depreciation is not. Interestingly, good news results in a small earnings-decreasing charge, consistent with smoothing. Lagged tests on accruals reveal that bad news from as much as three previous periods is reflected in current earnings through special items, inconsistent with conservatism. Evidence indicates that conservatism is increasing through time. The sensitivity to good news has decreased over time. To capture these changes, higher-moments measures are developed. Third, the analysis by the sign of “bottom-line” earnings does not reveal any differences in reflecting good/bad news for the profit/loss firms. Separating earnings observations by sign of cash flow also reveals no differences. In contrast, separating observations by the sign of accruals (other than depreciation) reliably shows that the asymmetric timeliness is significantly higher in the negative-accruals groups, as expected. The accruals components determine this asymmetry, rather than the operating cash flow (or, earnings by itself). Finally, less conservative recognition rules lead to stronger responsiveness of earnings to bad news, as reflected in working capital accruals and special items. Asset-specific measures of conservative recognition rules reinforce these findings. A puzzling result is that operating cash flows reveal a significant asymmetric response to bad news in the group of observations where it is least-likely to be observed (low book to market). A selection of other results by size, industry, extremity of news, methods, accounting year-ends, market-wide returns, yields, method of estimation, etc., not only corroborates, but generally strengthens the results obtained.
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42

Wilson, Tammy L. "A Multi-scale Evaluation of Pygmy Rabbit Space Use in a Managed Landscape." DigitalCommons@USU, 2010. https://digitalcommons.usu.edu/etd/706.

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Habitat selection has long been viewed as a multi-scale process. Observed species responses to resource gradients are influenced by variation at the scale of the individual, population, metapopulation, and geographic range. Understanding how species interact with habitat at multiple levels presents a complete picture of an organism and is necessary for conservation of endangered species. The main goal of this dissertation is to evaluate distribution, relative abundance, and habitat selection of a rare species, the pygmy rabbit Brachylagus idahoensis, at multiple scales in order to improve management and conservation for this species. At the broadest scale, pygmy rabbit occurrence and relative abundance were modeled in the Duck Creek allotment of northern Utah using a hierarchical spatial model. Pygmy rabbits are not easily observable, and the model used two levels of indirect detection to make statistically rigorous spatial predictions. We found that the model predicted the general pattern of rabbit occurrence and abundance within the study area, and that there was spatial heterogeneity in the probability of pygmy rabbit occurrence within a study domain that was known to be occupied. The resulting model framework could be used to develop a long-term monitoring program for pygmy rabbits and other species for which hierarchically nested levels of indirect observation are collected. The mid-scale analysis evaluated pygmy rabbit home range placement and movement with respect to sagebrush removal treatments using null models based on an optimal central place foraging behavior. While placement of home-range centers did not appear to be affected by the treatments, within-home range movements were farther from treatments than expected by the null models for two rabbits (of eight), and rabbits that approached treatment edges were less likely to enter treatments than expected by chance. Rabbits are not extirpated from sites that have been treated, but the observed reluctance to enter treated patches calls for caution when conducting sagebrush removal treatments near occupied pygmy rabbit burrows. At the finest level of resolution, the spatial ecology of pygmy rabbit use of burrows was evaluated. Both the placement of burrows in general and pygmy rabbit use of burrows were clustered. While the habitat gradients experienced by each of the rabbits evaluated affected the modeled habitat selection responses, some generalities were observed. Selection of high cover suggests that pygmy rabbit use of burrows may be linked to predator avoidance behavior. Additionally, pygmy rabbit use of clustered burrows affects management actions including: habitat modeling, monitoring, and species introduction. Explicit attention to resource distribution will improve efforts to predict species responses to management actions.
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43

Eckert, Christian. "A Strong Conservative Mandate? - Möglichkeiten und Grenzen konservativer Politik am Beispiel der Reformdebatte um Social Security während des 109th United States Congress." Doctoral thesis, 2013. http://hdl.handle.net/11858/00-1735-0000-0022-5F61-B.

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Vor dem Hintergrund der Erfolge und Niederlagen der Tea Party-Bewegung in der amerikanischen Politik während der letzten Jahre stellt sich die Frage, welcher Voraussetzungen es bedarf, in den USA konservative Politik auf nationaler Ebene durchzusetzen. Um dies zu beantworten, wird in der Dissertation Präsident George W. Bushs Versuch analysiert, Social Security durch eine (Teil-)Privatisierung der in dem Programm beinhalteten staatlichen Rentenversicherung zu reformieren. Bush kündigte den Reformplan direkt nach seiner Wiederwahl 2004 an, die Umsetzung scheiterte jedoch im 109. U.S. Kongress. Anlass für die Reformpläne waren Prognosen, nach denen aufgrund des demografischen Wandels Social Security ohne Anpassungen ab dem Jahr 2018 mehr an Bezügen auszahlen müsste, als es an Beiträgen durch Steuern einnehmen würde. Eine (Teil-)Privatisierung des Programms wäre eine weitreichende und symbolträchtige Reform zugunsten konservativer Politikziele gewesen. Social Security ist nicht nur ein fundamentaler Bestandteil der amerikanischen Sozialpolitik, es hat zudem als staatliches Programm eine Sonderstellung in dem zu großen Teilen auf Privatvorsorge ausgerichteten System sozialer Sicherungen inne. Für viele Konservative steht es seit seiner Einführung während der New DealÄra für staatliche Bevormundung und gehört zugunsten individueller Privatvorsorge abgeschafft. Social Security ist trotz derartiger Kritik nicht nur über die Jahrzehnte gewachsen, sondern verfügt neben der entschiedenen Unterstützung durch Liberale auch über eine mehrheitliche Zustimmung in der Bevölkerung. Von zentraler Bedeutung für die Bewertung der Chancen konservativer Politikumsetzung ist die Tatsache, dass der moderne amerikanische Konservatismus eine Koalition verschiedener Gruppierungen darstellt. Innenpolitisch wird er vor allem durch libertäre und sozialkonservative Ideale geprägt. Geeint werden die verschiedenen konservativen Ansätze unter anderem durch die Ablehnung des modernen amerikanischen Liberalismus. Neben vielen Gemeinsamkeiten besteht jedoch auch Konfliktpotenzial zwischen den jeweiligen Hauptanliegen der unterschiedlichen konservativen Fraktionen. Für die Analyse der Reformdebatte greift die Dissertation auf John W. Kingdons Multiple Streams- Theorie zurück. Nach dieser müssen die Entwicklungen in drei verschiedenen streams günstig sein, damit sich ein Zeitfenster für eine mögliche Reform öffnet (opportunity window). Dazu zählen der problem-, der policy- und der politics stream. Die Analyse zeigt, dass zum Zeitpunkt der Reformdebatte die Voraussetzungen für ein opportunity window in keinem der drei streams eindeutig gegeben waren. Ein Problembewusstsein in Hinblick auf die Zukunft von Social Security war zwar in weiten Teilen der Öffentlichkeit vorhanden, es gab aber Uneinigkeit über Gewichtung und Dringlichkeit des Problems. Große ideologische Differenzen zwischen amerikanischen Liberalen und Konservativen bestanden sowohl bei der Bewertung des Problemgrades als auch bei der Frage der grundsätzlichen Aufgaben und Gestaltung von Sozialpolitik. Zudem gab es ganz konkret Zweifel, ob die Reformvorschläge die Probleme überhaupt lösen könnten. Experten übten unter anderem Kritik an den Umstellungskosten und äußerten Skepsis gegenüber der seitens des Weißen Hauses angenommenen Höhe der Rendite von Privatkonten. Auch in der Gesamtbevölkerung existierten große Bedenken gegenüber den Reformplänen. Innerhalb der republikanischen Wählerschaft fehlte zudem eine eindeutige Mehrheit für die Reformen - gerade die für die Republikaner wichtige Wählergruppe der Rentner stand einer Teilprivatisierung in weiten Teilen ablehnend gegenüber und für sozialkonservative Wähler standen eher Wertefragen im Mittelpunkt. Die Unterstützung durch konservative Interessengruppen fiel ebenfalls eher verhalten aus, wohingegen liberale Interessengruppen in entschiedene Opposition gingen. Angesichts einer fehlenden einheitlichen Position innerhalb der republikanischen Fraktionen im Abgeordnetenhaus und Senat sowie einer Sperrminorität der Demokraten im Senat reichten letztendlich auch die republikanischen Mehrheiten im Kongress nicht für eine Reform aus. Neben den schwierigen Bedingungen innerhalb der streams wurden seitens des Weißen Hauses außerdem Fehler beim Zusammenbringen der streams, dem coupling, begangen. Am schwersten wogen dabei die mangelnde Koordination der Reformpläne mit Interessengruppen und insbesondere dem Kongress. Die gescheiterte Social Security-Reform verdeutlicht, dass der Konservatismus in den USA eine Koalition verschiedener Interessen ist. Um diese intern auszugleichen und extern durchzusetzen, braucht es Debatten und Kompromisse, sowohl innerhalb der konservativen Koalition als auch außerhalb mit den nicht konservativen politischen Akteuren.
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44

"Effects of Urbanization on Bat Habitat Use in the Phoenix Metropolitan Region, Arizona, USA: A Multi-Scale Landscape Analysis." Master's thesis, 2016. http://hdl.handle.net/2286/R.I.41254.

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abstract: Context – Urbanization can have negative effects on bat habitat use through the loss and isolation of habitat even for volant bats. Yet, how bats respond to the changing landscape composition and configuration of urban environments remains poorly understood. Objective – This study examines the relationship between bat habitat use and landscape pattern across multiple scales in the Phoenix metropolitan region. My research explores how landscape composition and configuration affects bat activity, foraging activity, and species richness (response variables), and the distinct habitats that they use. Methods – I used a multi-scale landscape approach and acoustic monitoring data to create predictive models that identified the key predictor variables across multiple scales within the study area. I selected three scales with the intent of capturing the landscape, home range, and site scales, which may all be relevant for understanding bat habitat use. Results – Overall, class-level metrics and configuration metrics best explained bat habitat use for bat species associated with this urban setting. The extent and extensiveness of water (corresponding to small water bodies and watercourses) were the most important predictor variables across all response variables. Bat activity was predicted to be high in native vegetation remnants, and low in native vegetation at the city periphery. Foraging activity was predicted to be high in fine-scale land cover heterogeneity. Species richness was predicted to be high in golf courses, and low in commercial areas. Bat habitat use was affected by urban landscape pattern mainly at the landscape and site scale. Conclusions – My results suggested in hot arid urban landscapes water is a limiting factor for bats, even in urban landscapes where the availability of water may be greater than in outlying native desert habitat. Golf courses had the highest species richness, and included the detection of the uncommon pocketed free-tailed bat (Nyctinomops femorosaccus). Water cover types had the second highest species richness. Golf courses may serve as important stop-overs or refuges for rare or elusive bats. Urban waterways and golf courses are novel urban cover types that can serve as compliments to urban preserves, and other green spaces for bat conservation.<br>Dissertation/Thesis<br>Masters Thesis Biology 2016
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45

Langpap, Christian. "Modeling conservation incentives for private landowners /." 2003. http://www.gbv.de/dms/zbw/558227368.pdf.

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46

Gage, Allison. "Defining and Addressing Interconnected Goals in Groundwater Management Planning Across the USA." 2019. https://scholarworks.umass.edu/masters_theses_2/831.

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Groundwater accounts for approximately 99% of the available freshwater on Earth, and is an important resource for irrigation, potable water, and domestic use in the United States. However, the overuse of groundwater has led to aquifer depletion in several basins across the USA, resulting in storage reduction, contamination, salt water intrusion, and depletion of surface waters. To properly manage groundwater for the future, there is a need for well-informed Groundwater Management Plans (GWMPs) in order to prevent further depletion and erosion of the resource. Previous studies have focused on groundwater management relative to groundwater laws, regulations, and institutional arrangements. This study analyzed GWMPs to better understand how allowable yields are set, how interconnected groundwater conditions are addressed, and how groundwater systems are managed when information on the system is lacking through planning. The findings of this study delineate how groundwater management goals are set across the United States and provides recommendations to inform future GWMPs.
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47

Zicus, Sandra A. "Youth action research in the marine environment a case study analysis of selected education projects in Hawaiʻi, USA /". 2003. http://proquest.umi.com/pqdweb?index=0&did=765883291&SrchMode=1&sid=2&Fmt=2&VInst=PROD&VType=PQD&RQT=309&VName=PQD&TS=1209166800&clientId=23440.

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48

Zipf, Lucy. "Effects of climate, habitat, and conservation management on an aerial insectivore, the tree swallow, and its insect prey in Massachusetts, USA." Thesis, 2021. https://hdl.handle.net/2144/42687.

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Human-driven climate, habitat, and land use changes often co-occur in ecological communities. We must consider the multiple components of global change acting on individual species and assemblages to document biological responses to environmental change and determine the mechanisms underlying these responses. Here, I examine climate, habitat, and land management impacts on a model aerial insectivore, the Tree Swallow (Tachycineta bicolor), and its insect prey. Both groups are undergoing population decline and phenological shifts in many parts of the world; however, the magnitude and mechanisms of these shifts are not well understood. I first document the impacts of temperature and precipitation on fall flight times of 20 butterfly species with varied life histories in Massachusetts. I find many butterfly species are flying later into the fall now than they were over 20 years ago; however, the response of butterflies to fall climate is complex and often mediated by life history characteristics, like number of broods per season. I then examine the effects of climate, habitat, and insect prey abundance on Tree Swallow reproduction to determine if anthropogenic changes in the breeding habitat result in declines in reproductive performance that contribute to population decline. I find that climate and foraging habitat impact egg laying phenology, clutch size, hatching success and fledging success of Tree Swallows. For example, reproductive phenology is delayed in rainy springs and fledging success is increased in nests with open water in their foraging radius. However, I find no evidence to indicate a change in insect abundance or anthropogenic changes, including climate and land management, are driving decreases in reproductive success of Tree Swallows over time. Lastly, I examine the effects of artificial nest management on Tree Swallow reproduction across Mass Audubon conservation areas. I find habitat, density, and predation of artificial nests to be strong and often overlooked determinants of Tree Swallows reproductive performance; for example, fledging is increased in nests placed in open habitat, far from forests and developed areas. This work provides novel evidence for the impacts of local-scale nest habitat and management on Massachusetts Tree Swallows, a threatened population of aerial insectivores.
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49

Estanislau, Paulo Emanuel Leote. "Jazz em Portugal no Estado Novo: uma resistência cultural e política? O Clube Universitário de Jazz: heterodoxia, equidade, cosmopolitismo e alteridade." Master's thesis, 2016. http://hdl.handle.net/10071/12524.

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Esta dissertação de mestrado, Jazz em Portugal no Estado Novo: Uma resistência cultural e política? O Clube Universitário de Jazz: heterodoxia, equidade, cosmopolitismo e alteridade, visa responder à questão colocada no título do trabalho. O jazz é na sua matriz um género musical que pressupõe liberdade de execução. O Estado Novo foi um regime político que amputou os direitos cívicos e políticos básicos dos portugueses durante mais de 40 anos. É na confrontação entre estas duas realidades opostas que reside este trabalho. A intenção é reflectir se houve atritos entre amantes e públicos de jazz com uma realidade que restringia um pensamento fora dos cânones culturais que o regime defendia e propagava. O Estado Novo assentava num ideal cultural nacionalista e conservador. O jazz, pelo contrário, é uma música que resulta de várias contribuições. A dissonância entre estas duas realidades alguma vez criou fricção ao ponto de ser uma forma de confrontação entre os dois lados? Em Portugal o jazz foi também uma arma de resistência ao regime autoritário do Estado novo? É no cruzamento destas duas realidades, opostas e contrastantes, abordando factores históricos, sociais e políticos que se desenvolve este trabalho.<br>This master's thesis: Jazz in Portugal in Estado Novo: A resistance cultural and policy? The Clube Universitário de Jazz: heterodoxy, equity, cosmopolitanism and otherness, aims to answer the question posed in the title of the work. Jazz is in its origin a musical genre that presupposes freedom of execution. The Estado Novo was a political regime that amputated the basic civil and political rights of Portuguese for more 40 years. It is in the confrontation between these two opposing realities that lays this work. The intention is to reflect if there was friction between jazz lovers and audiences with a reality that restricted thought outside the cultural canons that the regime defended and propagated. The Estado Novo was based on a nationalist and conservative cultural ideal. Jazz, on the contrary, is a music that results from various contributions. The mismatch between these two realities ever created friction as to be a form of confrontation between the two sides? In Portugal jazz was also a way to resist the authoritarian regime of Estado Novo? It is at the intersection of these two opposing and contrasting realities, addressing historical, social and political factors, that this work is developed.
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Yeh, Jung, and 葉容. "Conservatism and ownership structure." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/78807384908687322518.

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碩士<br>國立中央大學<br>企業管理學系<br>101<br>The main purpose of this research is to study the relationship between the ownership structure and accounting conservatism in emerging market of Taiwanese firms, from 1998 to 2009. Following the regression model by Beaver and Ryan (2000), Givoly and Hayn (2000) and Basu (1997), we measure the impact of accounting conservatism and cash flow right, voting rights and divergence of the voting rights from cash flow rights. The evidence is consistent with the prediction, and we deduce that the firms tend to adopt more conservative accounting when the conflicts between controlling owners and minority shareholders are mitigated through greater cash flow rights owned by controlling owners. On the other hand, the firms tend to adopt less conservative accounting when the conflicts between controlling owners and minority shareholders arise from greater voting rights and divergence of the voting rights from cash flow rights.
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