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Dissertations / Theses on the topic 'Modified Opinion'

Author: Grafiati

Published: 5 September 2021

Last updated: 29 July 2025

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1

Campbell, Sandy J. "Identifying and relating nurses' attitudes toward computer use : a modified replication." Virtual Press, 1999. http://liblink.bsu.edu/uhtbin/catkey/1136698.

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In an age of scarce resources and health care reform, it is important that computerized health care information systems be used effectively. The efficiency and effectiveness of computer applications in hospitals depends on the knowledge, beliefs, attitudes, and motivation nurses have about use of computers. The purpose of this correlational study is to examine relationships among nurses' attitudes toward computer use with knowledge, satisfaction, beliefs, motivation, and individual characteristics. The study was a modified replication study (Burkes, 1991) using Vroom's (1964) expectancy theory

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2

Li, Hanzhe. "Sentiment Analysis and Opinion Mining on Twitter with GMO Keyword." Thesis, North Dakota State University, 2016. http://hdl.handle.net/10365/25787.

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Twitter are a new source of information for data mining techniques. Messages posted through Twitter provide a major information source to gauge public sentiment on topics ranging from politics to fashion trends. The purpose of this paper is to analyze the Twitter tweets to discern the opinions of users regarding Genetically Modified Organisms (GMOs). We examine the effectiveness of several classifiers, Multinomial Na?ve Bayes, Bernoulli Na?ve Bayes, Logistic Regression and Linear Support Vector Classifier (SVC) in identifying a positive, negative or neutral category on a tweet corpus. Addition

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3

Moser, Celeste Laurana. "Public opinion and public engagement with genetically modified foods : a qualitative study." PDXScholar, 2010. https://pdxscholar.library.pdx.edu/open_access_etds/4279.

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The purpose of the current study was to understand public opinion formation by determining what factors influence opinion leaders in the organic food community to engage in the genetically modified food debate, and how opinion leaders describe American lay publics' engagement in the debate.

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4

Lu, Linqi. "Framing Genetically-modified Foods Communication in China: A Content Analysis of News Coverage of People’s Daily and Southern Metropolis." Scholar Commons, 2017. http://scholarcommons.usf.edu/etd/7054.

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Grounded in framing theory, this thesis presents a qualitative content analysis of newspaper coverage of genetically modified foods by two Chinese newspapers- People’s Daily and Southern Metropolis, in 2000-2017. The political, economic, public opinion and legal implications involved have made the reports of genetically modified (GM) foods present different framing, themes, and positions between People’s Daily and Southern Metropolis. This study aims to examine the various frames used in the coverage of GM foods in two major Chinese newspapers that operate within different

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5

Khoury, Iosif-Alexandros. "The precautionary principle & the regulation of genetically modified food & feed in the European Union : thinking about the role of public opinion in risk regulation." Thesis, University of Cambridge, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.612020.

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6

Larsson, Johanna, and Glenn Rosendahl. "Den orena revisionsberättelsens effekt på aktiekursen : En studie i svensk kontext." Thesis, Umeå universitet, Företagsekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-104522.

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Revision används som ett medel för att utomstående intressenter, exempelvis aktieägare, ska få en kvalitetsstämpel på den information som förmedlas av ett företags ledning. Om revisorerna vill påpeka någonting angående företagets redovisning eller förvaltning utfärdar de en så kallad oren revisionsberättelse. I denna studie undersöker vi om denna orena revisionsberättelse får någon effekt på företagets aktiekurs. Den problemformulering som besvaras är: Har en oren revisionsberättelse någon effekt på svenska publika företags aktiekurser? Tidigare forskning på området har nästan enbart genomfört

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7

Gogani, Roya, and Jonathan Nyrén. "Revisorernas kostnad av att utge en going concern- varning." Thesis, Högskolan i Gävle, Akademin för utbildning och ekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-15697.

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De uppgifter som revisorn presenterar i sin revisionsberättelse bör intressenter och företag ha förtroende för. Revisorn ska vara en oberoende länk mellan intressenter och företag. Läsaren förväntar sig finna eventuella ekonomiska problem i årsredovisningen. Detta är dock inte alltid fallet. Det är viktigt att revisorerna kan göra en pålitlig bedömning över företagets möjligheter till fortsatt drift. Beslut om going concern-varning måste grunda sig på oberoende och god kunskap om företagets situation. En felaktig going concern-varning kan orsaka problem och intäktsbortfa

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8

Verreault-Lefebvre, Olivier. "L'étiquetage d'aliments génétiquement modifiés dans le contexte québécois : l'impact sur les marchés et l'enjeu des frictions sur l'offre." Thesis, Université Laval, 2013. http://www.theses.ulaval.ca/2013/30233/30233.pdf.

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Dans ce mémoire, un modèle théorique est développé pour analyser les impacts économiques de l'étiquetage des aliments génétiquement modifié (GM). Dans un premier temps, ce travail présente un cadre théorique d'offre et de demande qui s'applique aux diverses considérations des marchés des aliments GM et de ces substituts, soit les aliments dits conventionnel et biologique. Ainsi, des offres d'aliments différenciés fournis par des producteurs hétérogènes sont présentées. À cela, des demandes hétérogènes selon le concept de différenciation de produits empruntée au champ de l'organisation industri

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9

Wu, Hsu-Jan, and 吳頊然. "The Information Content of Modified Audit Opinion." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/50246210137935565462.

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碩士<br>國立臺北大學<br>會計學系<br>90<br>Audit report is the media between accountants and investors, and the Opinion affects how public look at one company’s financial report, which usually reflects on its stock prices. This research compares investors’ perception of Modified Audit Opinion, a newly added Opinion type in the Statement of Auditing Standards No.33, Yr. 1999, with the perception of Unqualified Opinion, an Opinion being commonly used for last decades. This research also examines how investors interpret Modified Audit Opinion under three different circumstances, material item, accounting prin

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10

Catizone, Ilaria. "Public opinion on labelling of genetically modified foods." Thesis, 2005. http://hdl.handle.net/1885/151514.

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11

Wang, Tzu-Yang, and 王子揚. "A Study of Going-Concern Modified Audit Opinion: Auditor Changes and Audit Opinion Shopping." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/56k339.

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碩士<br>靜宜大學<br>會計學系研究所<br>97<br>The paper examines auditor changes by companies that received the first-time going-concern modified audit opinion after Statement on Auditing Standards No. 33 issued in Taiwan. The empirical results show that companies first time receive a going-concern modified opinion they will make the auditor changes decisions. In addition, we also found that switching behavior was not significantly associated with the removal of the going-concern modification in the following year, after controlling for other factors. These results are consistent with the position that finan

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12

Lee, Chung-Hao, and 李崇豪. "The Association between Modified Audit Opinion and Accounting Restatements." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/29121956233515613853.

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碩士<br>國立東華大學<br>會計與財務碩士學位學程<br>104<br>This study is to examine whether modified audit opinions (MAOs) provide information related to financial restatement. Based on a sample of financial restatement issued by Taiwan listed firms during years 2001 to 2010, this study finds that, first, there is a higher probability of financial restatement issued in the year after a firm receives MAOs. Second, while MAOs are classified into six categories, this research finds that MAOs with “audit-related information” , “opinions inconsistency” and “emphasis of matter” explanatory language are related to financ

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13

Li, Sheng-Sian, and 李勝賢. "The Associations between Modified Audit Opinion and Bank Loan Contracting." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/93926871442319744441.

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碩士<br>國立東華大學<br>會計與財務碩士學位學程<br>104<br>This study is to examine whether audit opinions provide information for lenders to design loan contractual terms. First, using loan contracts issued by Taiwan listed firms during years 2000 to 2009, we find that, compared with loans issued in the year after a unqualified opinion, loans issued in the year after modified audit opinions (MAOs) are related to higher interest tares, more financial covenants, and a higher likelihood of requiring collateral. Second, when restricting loans issued in the year after a MAO, we find that loans issued after MAOs with “

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14

Chan, Chung-Jen, and 詹崇仁. "The Impact of Board Member Characteristics on Modified Audit Opinion." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/dp9vg9.

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碩士<br>國立臺中科技大學<br>會計資訊系會計與財稅碩士班<br>100<br>In the past, the most of study investigated how the board of director’s single character influenced the corporations. However, the comprehensive characters of board member is less to be explored. This study combined seven characters of the board of director’s to be a new quality index to examine the effect of auditor to issue the Modified Audit Opinion. In addition, Board’s Political Connection is few to be mentioned in the previous research. This study also examined that board members who have Political Connection whether affect auditor to issue th

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15

Tsai, Yuche, and 蔡育哲. "Study on Relationship between Modified Unqualified Opinion and Business Value in Taiwan." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/14664064825600177968.

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碩士<br>東海大學<br>會計學系<br>99<br>In 1999, CPA could issue a new attestation opinion, modified unqualified opinion (MUO), in Taiwan. This regulation change induced CPAs to issue MUO more and more annually. It is an essential issue whether this regulation change will affect investors' evaluation for business value or change the cognition for CPA’s attestation. This study took the companies listed in TSEC and OTC as samples to examine this issue. The year 1999 was used to be a cut point and compared two samples, 1996-1998 and 2000-2002, for the difference about investors’ evaluation of business value

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16

"Impact of genetically modified (GM) food labeling system on food manufacturers in Hong Kong." 2002. http://library.cuhk.edu.hk/record=b5895940.

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by Lam Lai Ming, Regina, Tang Oi Tai.<br>Thesis (M.B.A.)--Chinese University of Hong Kong, 2002.<br>Includes bibliographical references (leaves 65-66).<br>Questionnaire also in Chinese.<br>ABSTRACT --- p.ii<br>TABLE OF CONTENTS --- p.iv<br>LIST OF TABLES --- p.vi<br>LIST OF FIGURES --- p.vii<br>ACKNOWLEDGEMENT --- p.ix<br>Chapter<br>Chapter I. --- INTRODUCTION --- p.1<br>Genes and GM Food --- p.1<br>Examples of GM Food Available in the Market --- p.2<br>Potential Benefits and Risks of GM Food --- p.2<br>Scientific Evidence for the Safety of GM Food --- p.5<br>The International Scen

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17

Faria, Inês Caetano. "Certificação legal de contas dos municípios portugueses - descrição e características." Master's thesis, 2019. http://hdl.handle.net/10316/89863.

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Relatório de Estágio do Mestrado em Contabilidade e Finanças apresentado à Faculdade de Economia<br>O presente relatório pretende realçar quais as atividades desenvolvidas ao longo do estágio na sociedade de revisores Telma Carreira Curado & Associados, Sociedade de Revisores Oficiais de Contas, e ao mesmo tempo confrontar o conhecimento prático adquirido com a vertente teórica lecionada durante o Mestrado de Contabilidade e Finanças, na Faculdade de Economia da Universidade de Coimbra.Adicionalmente o relatório expõem a realização de um estudo de caso sobre os Municípios Portugueses. O objeti

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18

Makaure, Cleopas. "An analysis of public perception towards consuming genetically modified crops and the acceptance of modern agricultural biotechnology: a South African case study." Diss., 2019. http://hdl.handle.net/10500/25568.

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Text in English<br>South Africa is one of the biggest producers of genetically modified crops in the world. However, recent studies in South Africa show a low public willingness to consume genetically modified crops and accept modern agricultural biotechnology. The study analysed public perception towards consuming genetically modified crops and the acceptance of modern agricultural biotechnology in South Africa. 220 participants (N = 220) were sampled from the city of Kempton Park and the Chi-square formula was used to determine how well the sample represented the population under study. Data

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19

Van, Zuydam Sone Corne. "Exploring consumers’ procedural knowledge and perception of genetically modified (GM) food products and the factors that influence their purchasing decision." Diss., 2020. http://hdl.handle.net/10500/26763.

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Abstracts in English, Xhosa and Zulu<br>This quantitative study explores procedural knowledge, perception of GM food products and factors that influence the purchasing decision of 326 respondents by means of a questionnaire. Recruitment of the respondents was done by approaching various businesses and Schools in Mooi River to which the questionnaire was distributed to their respective personnel. The respondents’ showed that they were not very knowledgeable of GM food products, but were not particularly ignorant either. The results also showed that they did not look for any GM-related inf

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20

Huang, Chin-Ya, and 黃靖雅. "The Information Content of the Modified Unqualified Opinions- by Ohlson Model." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/79579286070443171671.

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21

Lin, Yu-Chen, and 林育辰. "Earnings Management and Modified Opinions: before and after SAS NO.58." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/kduaxm.

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碩士<br>國立中興大學<br>會計學研究所<br>106<br>Accounting Research and Development Foundation in Taiwan released SAS NO.58 on April 12 2016. It makes Accountant represent some significant financial information to investor in key audit matters paragraph of audit report. But the impact of reform on audit quality is unknown until now. This study investigated the relation between audit report with key audit matters paragraph and the discretionary accrual choices using data from Taiwan during 2015 to 2016. This study also investigated the relation between audit report with key audit matters paragraph and the the

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22

Santos, Sérgio Ferreira. "Os determinantes da opinião modificada em auditoria no setor público: o caso do ensino superior universitário público em Portugal." Master's thesis, 2020. http://hdl.handle.net/10071/21901.

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A qualidade da auditoria é uma preocupação crescente no sentido de credibilizar as demonstrações financeiras, pelo que muitos estudos têm sido desenvolvidos nos últimos tempos com vista a avaliar quais serão os fatores que maior influência poderão ter na qualidade de uma auditoria. Pelo exposto, esta investigação tem como objetivo analisar quais os determinantes da opinião de auditoria modificada nas Instituições de Ensino Superior Universitário. Teve por base uma amostra de 29 CLC's referentes a 10 IES (população ajustada), emitidas entre 2016 e 2018. Para o estudo em causa foi utiliza

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23

Lin, Chia-Hui, and 林佳慧. "The Impact of Modified Unqualified Opinions and Corporate Governance on Shareholder Wealth and Corporate Performance." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/63qrk5.

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碩士<br>朝陽科技大學<br>會計所<br>93<br>We examine the impacts of modified unqualified opinions ( MUO ) on shareholder wealth and future corporate performance. Our sample includes 535 MUO events announced by firms listed on Taiwan Stock Exchange during 2000-2003. The results show that companies with MUO would have significantly negative cumulative abnormal return ( CAR ) and worse future corporate performance. Furthermore, shareholder structure and the structure of board of director have impacts on CAR and future corporate performance for companies with MUO.

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24

Mary, Sylviane. "La perception des OGM par les consommateurs : une étude comparative exploratoire entre la France, le Québec et le Canada anglophone." Mémoire, 2009. http://www.archipel.uqam.ca/2700/1/M11180.pdf.

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Les OGM sont au coeur de l'actualité, que ce soit en Europe ou en Amérique du Nord. S'il s'avérait que les promesses faites par les chercheurs partisans des OGM se concrétisent, le monde assisterait alors à une avancée considérable dans le domaine de la science. Alors pourquoi le public n'est-il pas plus enthousiaste? Tout simplement et principalement parce qu'il n'existe pas de consensus scientifique en la matière: alors que certains clament l'innocuité des OGM, d'autres au contraire, affirment qu'ils sont dangereux pour l'Homme. En outre, les OGM sont une technologie trop récente pour savoir

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