VictorJuiz/thesis huggingface dataset:
Risk adjusted audit pricing, theory and empirical evidence

Most scholars agree that auditing has multiple roles. However, the insurance role of auditing (insurance hypothesis) has received considerable attention lately. This thesis studies how the recent surge in audit lawsuits affects audit practices. I use the option pricing modelling methods to study the insurance hypothesis of auditing. Empirical hypotheses are then generated based on the theoretical model. I perform the empirical tests mainly through the analysis of audit fee data during 1988 and 1992 in countries which require audit fee disclosure in their financial statements. In brief, empirical results suggest that despite the recent surge in audit lawsuits, auditors mainly perform a role of alleviating information asymmetry. Proxies for information risks, as used in this study, affect audit pricing significantly and consistently across all countries. The insurance proxies, however, have explanatory power only in countries with well-documented audit lawsuits. Moreover, empirical evidence is inconsistent with the argument that the recent litigation surge has reached a global crisis level. For example, many countries studied are found to have reported net decreases in audit fees. Strict audit liability concept is also found to be economically unfeasible. Average audit fee is currently only a tiny fraction of the implied liability. To convert the currently due diligence based liability regime to a strict liability regime would require fee increases of a phenomenal scale. Despite many arguments against the recent tide of audit litigation, audit lawsuits are probably the most effective tool for investors to enforce higher precision standards. Countries experiencing audit litigation problems invariably have more rigorous auditing standards. However, their audit fees are also much higher. The crux in alleviating the litigation crisis is to locate a cost and precision level which is acceptable to all parties.
Behaviour of offshore reinforced concrete structures under hydrostatic pressure

A complete experimental and theoretical evaluation procedure was developed to evaluate the strength of reinforced concrete structures under external hydrostatic pressure. The experimental approach consisted of bringing the 'Hydraulic Testing Facility' at the 'University of Toronto' to its full operational capacity to the study of the behaviour of reinforced concrete models under hydrostatic pressure. The most prominent component of the facility consists of a large steel pressure vessel that can withstand an internal pressure differential equivalent to 190 m of water. It was equipped with a 25 HP, variable frequency pump capable of delivering 182 litres/min. at a pressure of 207 m, flow meters to measure the inflow and outflow of water, underwater pressure and displacement transducers, and an underwater video monitoring system. The theoretical approach was a simplified nonlinear analysis method based on the 'Classical Theory of Shells' modified to account for the nonlinear behaviour of concrete due to concrete cracking and yielding of reinforcement. 'LNADS', the simplified nonlinear compatibility analysis program, and a global nonlinear finite element program 'RASP ' were used to analyze the behaviour of the model structure. ' LNADS' can provide the design engineer with an inexpensive tool to check deformation and internal forces in storage cells under axisymmetric hydrostatic pressure. A three-dimensional 1:13 scale model of a typical upper dome-cell wall junction of a storage cell in an early 'Condeep' structure was constructed and tested until failure. The model resisted a maximum pressure differential equivalent to a 147 m of water. Immediately prior to failure, radial cracks could be seen at the base of the dome. Water was flowing through these cracks at a rate of 235 litres/min. The final failure was abrupt and involved a brittle shear failure of one half of the circumference of the cell wall. In these locations the dome displaced about 25mm downwards and 10mm outwards. Before applying the results of the pressure test on the 1:13 scale model to the prototype structure the 'size effect' in shear and the effect of in-situ strength and were examined. It was concluded that the size effect in shear will be insignificant and it is conservative to assume a reduction of 11% of the predicted load carrying capacity of the cell wall to account for the adverse effect of the reduced strength of the cover concrete.
Indigenous development model as an alternative to Western development model: The six nations case study

The purpose of this dissertation is to contribute to a theoretical framework for an Indigenous development model through an exposition and analysis of the implantation of a community-based development project in the Six Nations of the Grand River Territory, Ontario, Canada. The model identified here is the legacy of Indigenous peoples and their traditional knowledge and practices. The study focuses on the implementation of a "pilot" project entitled Community-Based Rural Development Project (CBRDP). This study analyzes the contribution of Indigenous knowledge and practices in the implementation of an alternative development model which effectively works for Indigenous communities. Furthermore, the study highlights the benefits that the project has brought to the local economy, rechannelling financial funds from unproductive federal and provincial government programs (i.e. unemployment insurance, social assistance, local industrial-oriented training) into the CBRDP whose social goals of job-creation and income-generation, bring about social change for a more uniform (equal) distribution in quality of life, human dignity, and regained cultural pride and self-esteem. To summarize, the study examines the hypothesis that cultural retention and survival of Indigenous (traditional) knowledge in agriculture, promotion of self-sufficiency and sustainability are feasible, no matter how destructive and intrusive the Western sciences and development system have been. The research was accomplished through the compilation, review and evaluation of relevant literature and comparative analysis of the Western development model and development alternatives, specifically Indigenous development and sustainable development. Likewise, the example of community-based development selected for this study has unique characteristics to describe the process of Indigenous development. The CBRDP project involves Indigenous peoples and provides an innovative approach in that it looks toward Indigenous culture, knowledge and heritage in agriculture and the development and distribution of Indigenous food products as a means of identifying valuable cultural, educational and training opportunities in a number of areas. These areas include Indigenous culture recovery, traditional environmental knowledge in agricultural practices and technologies, product development, food processing, marketing and business administration. This project is also unique in that Indigenous cultural knowledge, philosophies and technologies provide the guidelines for the proposed agricultural and business development activities while acknowledging and incorporating the experience and wisdom contributed by the project's stakeholders. (Abstract shortened by UMI.)
Physical database design decision algorithms and concurrent reorganization for parallel database systems

Stringent performance requirements in DB applications have led to the use of parallelism for database processing. To allow the database system to take advantage of the performance of parallel shared-nothing systems, the physical DB design must be appropriate for the DB structure and the workload. We develop decision algorithms that will select a good physical DB design both when the DB is first loaded into the system (static decision) and while the DB is being used by the workload (dynamic decision). Our decision algorithms take the database structure, workload, and system characteristics as inputs. The static (or initial) physical DB design decision algorithm involves: selecting a partitioning attribute for each relation that determines how the relation is fragmented across the nodes (allowing for high I/O bandwidth); (1) selecting indexes on the relation attributes to allow faster accesses compared to sequential file scans; (2) selecting the attributes by which to cluster a relation in order to take advantage of the prefetching and caching involved in 1/0 access; (3) grouping of relations to allow DB operations (joins) on relation pairs to be executed locally at each node, thus reducing communication costs; (4) selecting the number of partitions per relation group (and thus per relation); and (5) assigning each partition of each relation to a specific system node. Our studies show that, among the algorithms we studied, an algorithm based on a branch-and bound strategy finds designs with the lowest estimated workload average response time and requires an acceptable amount of computation. The physical DB design reorganization problem, which is the dynamic DB design decision, involves determining how to change the current physical DB design based on new DB structure, workload, and system information. If a new physical DB design is chosen, a strategy to move from the old to the new design must also be identified by the algorithm. A formula is developed to calculate both the benefit resulting after a reorganization is complete and the cost of performing the reorganization. The value from this formula for a specific reorganization is called the ('net') 'gain' metric, and this metric is used by a decision algorithm to compare reorganizations and to select the reorganization for which the benefit most exceeds its cost. We also develop a method to estimate the costs of executing a reorganization with a workload, and we provide some decision algorithms. The selection of the priority level at which to run the reorganization processes concurrently with the workload is investigated. Our studies indicate that a low priority for the reorganization process compared to the priorities for the workload processes is often but not always best.
Atomic oxygen erosion resistance of organic polymers for low earth orbit spacecraft

Within this study, four developments are presented. First, the Atomic Oxygen Beam Facility at the University of Toronto Institute for Aerospace Studies is further characterized by measuring the charged species component of the beam (mole fraction = 4 * 10-5) and the beam velocity energy spectrum (Maxwellian-like distribution with a peak at 2.1 eV). Second, using the atomic oxygen beam facility, a series of parameters which relate the hyperthermal atomic oxygen erosion yield of a hydrocarbon polymer to its chemical content and structure is experimentally verified. Ultimately, it was determined that the erosion yield is related linearly to an effective carbon content parameter (ã). The ã-parameter accounts for the relative amount of carbon in the polymer, and the role of intramolecular oxygen in determining the reactability of the polymer. Conclusions are reached with respect to the roles of the two driving forces in the eroding process; the chemical potential of the species involved and the kinetic energy of the atomic oxygen. The third development, which again relates to the erosion process of hydrocarbon polymers, is an original reaction scheme proposed for the interaction of atomic oxygen with DuPont's polyimide Kapton®. This scheme is based on the well studied interaction of molecular oxygen with polyimides. The purpose of deriving this reaction scheme is to develop an applied example using the ã-parameter assumptions. The derivation process concludes with the enumeration of the reaction products of the hyperthermal atomic oxygen interaction process with Kapton®. Taking the knowledge gained about how and why atomic oxygen erodes polymers, and applying it to solve an important engineering problem (ie. inhibiting atomic oxygen erosion in low Earth orbit) is the goal of the final development. Two surface modification processes are explored. Plasma fluorination of Kapton ® was attempted with only limited success, resulting in a maximum reduction to approximately 50% of the typical untreated sample erosion yield. A second technique, known as 3-Step Silylation or the PhotosilTM Process, was demonstrated successfully with a two order-of-magnitude reduction in erosion yield for a variety of materials including: Kapton® , Mylar®, PEEK, polyethylene, graphite reinforced PEEK and epoxy composites, and the graphite fibres themselves.
The Dependence Problem, theism, counterpossibles, and necessity

This dissertation explores various attempts to solve the Dependence Problem--the problem posed by the following question: How can necessary truths stand to God in a one-way relation of dependence, given that neither they nor God could have failed to exist? In chapter 1, I examine the possibility that the requisite asymmetry might be counterfactual in nature. I argue that this type of counterfactual solution requires a nonstandard account of counterpossibles. I survey a recent attempt by Linda Zagzebski to offer such an account, and conclude that (taken alone) it fails to solve the Dependence Problem, since it presupposes a thesis Zagzebski only gestures at: that propositions are causally related to God. In Chapter 2, therefore, I explore the question of whether necessary truths are asymmetrically (and causally) dependent on God. Here I discuss recent defenses of 'theistic activism'--the view that all abstracta are the causal products of God's conceptual activity--by Brian Leftow and Thomas V. Morris. I argue that Leftowian theistic activism (and perhaps also its Morrisean compatriot) is committed to a nonstandard account of counterpossibles, but that this account is flawed in crucial respects. In chapter 3, I take up a different solution to the Dependence Problem, one that unlike the preceding solutions, does not assume that necessary truths are distinct from God. I contend that this approach to the problem presupposes the Doctrine of Divine Simplicity (whose general claim is that God has no properties distinct from himself). I examine three versions of this doctrine, and find that none (taken alone) succeeds in identifying every necessary truth with God, which is the crux of the present solution. In the final chapter, I propose a solution to the Dependence Problem that incorporates select elements from the previous solutions, and conclude that it is possible for 'all we know' that necessary truths stand to God in an asymmetrical (causal) relation of dependence.
An investigation of the stable equilibrium state of a bubble in a finite volume of a water-nitrogen solution

A theory has been previously developed for predicting the size of a bubble immersed in a closed volume of a liquid-gas solution. An experimental apparatus has been designed and constructed to investigate the theory. The apparatus permits the measurement and control of the temperature and the pressure in the system containing a water and nitrogen solution. The theory was found to accurately predict the radius of the bubble in the stable equilibrium. A method was also presented to measure the total number of moles of the system components, i.e. water and nitrogen. The results obtained from this method were compared with those obtained with earlier methods, e.g. of the Van Slyke apparatus. It was found that this method yields more accurate measurements than previous ones. The Laplace equation has been traditionally used to predict the equilibrium size of a bubble immersed in a solution by neglecting the changes in the thermodynamic properties of the solution surrounding the bubble. If the changes in the properties of the solution surrounding the bubble are not taken into account, the Laplace equation has been found to lead to disagreement with the observations.
Studies of the FLP recombinase

The Flp protein encoded by the 2 [mu]m, plasmid of 'Saccharomyces cerevisiae' belongs to the integrase family of site-specific recombinases. Flp mediates site-specific recombination between two inverted repeats on the plasmid and by this manner is believed to be involved in maintenance of the high copy number of the plasmid. Members of the integrase family promote recombination via a 3'-phosphotyrosyl covalent linkage between the recombinase and the cleavage site. Ligation of the two cleaved recombining sites takes place when the 5'-OH generated during the cleavage step attacks the phosphotyrosyl bond and establishes a new phosphodiester bond. The Flp recognition target (FRI) contains three 13-base pair (bp) Flp binding sequences that surround an 8-bp core region. Using nicked duplex substrates containing mismatches in the core region, I found that the base-pair complementarity in the core region immediately adjacent to the cleavage site of the FRT site was crucial for strand exchange and ligation. Moreover, the extent of the homology required was dependent upon the nature of the ligation substrate used. Members of the integrase family have in common four absolutely conserved residues (Arg-191, His-305, Arg-308, and Tyr-343). I studied the mutant protein Flp R308K in which the arginine residue at position 308 has been replaced by lysine. I showed that Flp R308K is only able to ligate those substrates that it can cleave. Flp R308K is also defective in 'in vitro' recombination and in strand exchange. I used substrates containing a 3'-phosphotyrosyl group to study the role of single-stranded DNA in Flp-mediated strand exchange. I found that a single-stranded core region in the FRT site can overcome the defect in strand exchange of certain mutant Flp proteins that are deficient in either DNA bending or strand cleavage. These results suggest that a single-stranded DNA core region in the FRT site may be an intermediate in the process of strand exchange by Flp. Flp is known to bind double-stranded DNA in a sequence-specific manner. Using an 'in vitro' binding selection method, I selected DNA sequences to which help binds in a single-strand-specific manner. I have shown that this single-strand-specific DNA-binding activity is attributable to Flp.
Nausea and vomiting of pregnancy, misperception of drug use and major adverse events

This study investigated whether advice received regarding management of nausea and vomiting of pregnancy (NVP) affects risk perception of drug use in pregnancy. This study also investigated whether NVP is associated with elective termination of pregnancy. Women suffering or who had suffered from NVP voluntarily contacted an 'NVP Healthline' and were administered a questionnaire asking about their experience with NVP. Women advised only to change their diet or lifestyle attributed an increased risk for major malformations with antiemetics for NVP (p = 0.001). Women advised to take antiemetic medication attributed no change in risk for major malformations with drugs for NVP (p = 0.002). Sixty-six women reported elective termination of their pregnancy because of NVP. Case-control analysis identified 4 variables significantly associated with elective termination: previous elective termination, unplanned pregnancy, feelings of depression and lack of vitamin supplementation. Logistic regression analysis determined over 80% of the model could be explained by these 4 factors.
Beyond tradition and resistance, Islamic politics and global relations of power, the case of Turkey, 1839-1990

This study examines the interplay between the rise of a market principle in the economy and Islamic sources of nationhood in the specific case of Turkey between 1839 and 1990. The rise of Muslim politics in the context of contemporary globalization poses a theoretical challenge to theories of modernization and political economy. Many of the assumptions made in these theories are highly limiting in that they define locally experienced religious culture and community-based religious organizations as "traditional" or "pre-capitalist" vestigial elements which will disappear with the expansion of market forces in the economy. These theories have also been restrictive in their conclusions. They contend that "traditional" or "pre-capitalist" structures act as forces of resistance against the constitution of a capitalist market economy and liberal democracy, and that they represent a threat to the survival of the nation-state. I argue that Muslim politics cannot be dismissed as an expression of "tradition" which has survived a distant past, nor can it be expected to have an almost total "traditionalizing" effect on the restructuring of society. The thesis is organized around three themes: (1) Global relations of power in the realm of production and trade, and the strategic-military relations that govern the organization of the global economy; (2) Domestic political and cultural responses to these relations; and (3) The opportunities and constraints presented by changes in the world economy and state system. These basic themes are derived from Karl Polanyi's "double movement" argument as formulated in the 'Great Transformation'. (Essentially Polanyi states that the expansion of market forces is accompanied by a reaction to it in the form of demands for protection against capital's socially disruptive effects.) My study suggests that the link between global relations of power and the domestic political-cultural responses to it is mediated through various forms of multi-class populist alliance in the state structure. This is an active political process which involves constant negotiation, bargaining, compromise within the specific conjuncture of geo-political events.
A tale of two schools, a comparative case study of computer networking in two schools in the Toronto Board of Education

This thesis is a case study of two urban schools, one located in the inner-city and comprised of a culturally-diverse non-mainstream student population, the other located in a middle class neighbourhood and comprised of an English-speaking, Canadian-born mainstream student population, to examine their approaches to computer networking. It seeks to identify the pedagogy accompanying the technology and the implications of this for mainstream and non-mainstream students. This approach is based upon the researcher's commitment to the use of appropriate technology within the context of a transformative pedagogy to promote equity of outcomes for all children. In particular, the thesis: (a) reviews the academic literature, policy documents, and arguments in the public debate on education reform; (b) proposes a theoretical model for the study of schooling environments, applies it critically in the context of comparative study, and reviews the validity and utility of the model. It uses the framework of traditional, progressive, and transformative pedagogy (Cummins & Sayers, 1995) to examine the data; (c) utilizes a qualitative research design. Incorporated into the design is an intervention known as action research, which was necessary in order to stimulate use of the Internet in the two schools. A technique known as portraiture is used for data gathering and presentation. Data sources consist of fieldnotes from participant observation in the schools, interviews, focus groups, and e-mail correspondence with teachers, principals, and students; and (d) examines three major issues identified in the study as salient for the comparison of the schools in their approaches to computer networking: 'pedagogy, literacy', and 'equity'. A major conclusion from this study is that approaches to computer networking in the two case schools depended largely on the individual pedagogy of the teachers. Their interactions with the students in the classroom proved to be a more significant factor in terms of the negotiation of identities than the level of sophistication of the technology. Their pedagogical orientation as evidenced in their statements and practices revealed, more than anything else, whether there was the potential for the goal of equity of outcomes for all children to ultimately be achieved.