Dissertations / Theses on the topic 'Competency independency'
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Lava, Cavassa Claudio. "La independencia del convenio arbitral y el competence- competence en el arbitraje comercial internacional." THĒMIS-Revista de Derecho, 2012. http://repositorio.pucp.edu.pe/index/handle/123456789/109262.
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El presente artículo presenta breves aproximaciones a la independencia del convenio arbitral y al competence- competence. Además mediante el análisis de la legislación comparada se podrán evidenciar las diferencias de ambos conceptos, así como sus elementos esenciales, todo ello en el marco del arbitraje comercial internacional.
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Turner, T. Johanna H. "Instrumental competency socialization and young adult occupational aspirations : perceptions of independence and achievement orientation in the family environment." Thesis, University of British Columbia, 1991. http://hdl.handle.net/2429/31153.
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As an adjunct to Young and Friesen's (1990) research into parental influences on young adult career development, this study used hierarchical cluster analysis of the Independence and Achievement Orientation subscales of the Family Environment Scale (Moos & Moos, 1986) to identify groups of subjects sharing similar, perceptions of instrumental competency socialization within their families of origin. Critical incidents (Flanagan, 1954) describing child-parent interactions were garnered in semistructured interviews with 50 young adults. This information was used to generate descriptive profiles of child-parent inteactions and patterns of occupational choice within each of six distinct clusters identified by the cluster analysis procedure.
One way Analyses of Variance (ANOVAs) revealed significant between cluster differences. Qualitative descriptions of child-parent transactions revealed gender differences in perceived patterns of socialization within two clusters and aspects of competency enhancing socialization in three clusters. Young adult subjects of both genders tended to gravitate towards mid and upper status male-typed and gender neutral occupational choices while young men, consistent with earlier research findings, avoided aspiring towards female-typed career choices.Education, Faculty of
Educational and Counselling Psychology, and Special Education (ECPS), Department of
Graduate
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Nilsson, Sofie, and Gabriella Isaksson. "Påverkar revisionsbyråernas arbete med kompetensutveckling medarbetarnas resultat på revisorsexamen." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-14789.
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ABSTRACT Titel: Påverkar revisionsbyråernas arbete med kompetensutveckling medarbetarnas resultat på revisorsexamen? Nivå: C-uppsats i företagsekonomi Författare: Gabriella Isaksson, Sofie Wallberg Handledare: Per-Arne Wikström Datum: 2013-03-21 Syfte: Syftet är att beskriva hur revisionsbyråerna kan arbeta med olika kompetensutvecklingsåtgärder för att få sina anställda att lyckas på revisorsexamen och därmed bli godkända revisorer. Metod: Vi studerade teorier om kompetensutveckling och undersökte hur revisionsbyråerna arbetade med olika kompetensutvecklingsåtgärder. Efter detta utvecklade vi en modell som var anpassad efter revisionsbyråernas arbete med kompetensutveckling. Vi genomförde sedan en enkätundersökning bestående av både öppna och slutna frågor med tentander från Big-4 byråer som skrivit revisorsexamen med godkänt resultat hösten 2011 eller våren 2012. Resultat & slutsats: Det visade sig att ett flertal kompetensutvecklingsfaktorer, bland annat utbildning och uppföljning, varit betydelsefulla för tentandernas prestation på revisorsexamen. Andra åtgärder, såsom utvecklingssamtal och mentorskap, var inte betydelsefulla för själva prestationen, utan hade större betydelse i andra sammanhang. Förslag till fortsatt forskning: Undersöka vilken påverkan kompetensutvecklingsåtgärderna har på prestationen "högre revisorsexamen". Uppsatsens bidrag: Studien bidrar till en ökad förståelse om vilken inverkan olika kompetensutvecklingsåtgärder har på prestationen på revisorsexamen och ger därmed revisionsbyråerna en möjlighet att genom planering hjälpa sina anställda till att nå ett godkänt resultat på revisorsexamen. Nyckelord: Kompetens, oberoende, kompetensutveckling, revisorsexamen, godkänd revisor.ABSTRACT Title: Does the auditor firms work with competence development affecton the employees results on auditor exam? Level: Final assignment for Bachelor's Degree in Business Administration Author: Gabriella Isaksson, Sofie Wallberg Supervisor: Per-Arne Wikström Date: 2013-03-21 Aim: The purpose is to describe how accountancy firms can work with competence development activities to make their employees to succeed on auditor examination and become approved auditors. Method: We studied the theories of competence development and examined how accounting firms work with competence development. We also developed a model tailored to their work and carried out a survey consisting of both openand closed questions to examinees from the Big-4 firms who wrote an accountant exam with passing grade during the autumn of 2011 or spring of 2012. Result & Conclusions: It turned out that a number of competence development factors, including education and monitoring, were significant for examinees performance on auditor examination. Other factors, such as performance reviews and coaching, was not significant for the performance but was more significant in other contexts. Suggestions for future research: Examine the impact of competence development for "higher auditor examination". Contribution of the thesis: This study contributes to a better understanding of the impact that the different competence development has on the performance of the auditor examination and gives accounting firms an opportunity and tools to help their employees to achieve a passing grade through planning. Key words: Competence, independence, competence development, auditor examination, approved auditor.
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Lucio, Ahuad Juan Pablo. "Visión crítica del funcionamiento, competencia e independencia de los juzgados de polícia local." Tesis, Universidad de Chile, 2011. http://www.repositorio.uchile.cl/handle/2250/110927.
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Memoria (licenciado en ciencias jurídicas y sociales)La presente investigación tiene por objetivo principal dar al lector una visión crítica al sistema de Juzgados de Policía Local y a los desafíos a los cuales se ven expuestos en la realidad chilena contemporánea. Del mismo modo, la presente obra está dirigida a resolver las siguientes interrogantes: 1.- Si los Juzgados de Policía Local son o no Tribunales de la República y si se ajustan a la Constitución y las Leyes. 2.- Si dichos juzgados pertenecen o no al Poder Judicial. 3.- Determinar qué normativa legal se les aplica desde el punto de vista orgánico. 4.- Identificar y analizar los posibles conflictos de intereses entre los Juzgados de Policía Local y las municipalidades en que funcionan. 5.- Factibilidad de aplicar el modelo español de Jueces de Paz en Chile. En cuanto al método ocupado, se trata de una investigación documental, pues la información fue recogida básicamente de fuentes escritas, tales como tratados y manuales, artículos de opinión e informes de expertos, entre otros. El estudio abarcará una fase de tipo descriptivo, identificando elementos y características del problema, dada la novedad que presenta en su escaso desarrollo académico y literario, y su vinculación con aspectos del Derecho Procesal contingente Los resultados obtenidos de la presente investigación, señalaron que el sistema de Juzgado de Policía Local se encuentra en crisis, haciéndose necesario una reforma de fondo que agilice y satisfaga los requerimientos que en la actualidad se evidencian como necesarios para la buena administración de Justicia de Policía Local.
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Arms, Deborah Lucas. "The relationship between maternal characteristics and the development of social competence and independence in the preschool child /." The Ohio State University, 1987. http://rave.ohiolink.edu/etdc/view?acc_num=osu1487335992905595.
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Aroca, Moya Alexandra Dafne. "Análisis de la Independencia de los Organismos Antimonopolio en Chile." Tesis, Universidad de Chile, 2010. http://www.repositorio.uchile.cl/handle/2250/102303.
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Brown, Christopher J. "Developing a common understanding of a teacher competency framework through video analysis : experiences of Victorian regional independent middle school teachers." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2011. https://ro.ecu.edu.au/theses/153.
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This study was deliberately focussed upon the careful examination of a model of professional learning for Middle School teachers, which has at its core, a Teaching and Learning Framework depicting essential elements of effective teaching practice. Set within the context of Middle School classrooms in a Regional Independent school, the intent was to research the impact of the framework on the professional learning of a group of teachers. Research was also undertaken to investigate the effectiveness of feedback and analysis structured around the framework, using video recordings taken from classroom observations.
A group of eight Middle School teachers participated actively in the study to determine how the use of video-stimulated reflective processes might affect improvements in their practice and professional learning. Professional learning opportunities were examined and explored in termsof the impact of the observation and feedback cycle on individual teacher’s progress and against rubric levels within the framework.
At a time when the issue of the tenuous links between professional learning and school improvement is at the forefront of the educational agenda in schools and school systems, it is of significant importance to be able to reflect on a range of models designed to improve teaching, and in turn student learning outcomes in schools. The Teaching and Learning Framework including its subsequent feedback and professional learning processes investigated within this study served to add valuable perspectives to these links.
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Вовк, В. В. "Організаційно-методичні підходи до формування компетентностей учнів старших класів (на прикладі Буринської ЗОШ I-III ступенiв № 3 Буринської міської ради Сумської області)." Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/71894.
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У роботі розглянуто організаційно-методичні підходи до системи здобуття загальної середньої освіти. Робота виконана на прикладі Буринської загальноосвітньої школи I-III ступенів № 3 Буринської міської ради Сумської області. Проаналізовано основні принципи оцінювання компетентностей учнів українських шкіл. Проведено анкетування вчителів досліджуваної школи на предмет визначення методів оцінки компетентностей старшокласників. Обґрунтована необхідність удосконалення системи формування ключових компетентностей випускників шкіл. Сформовано «Модель компетентностей випускника» та удосконалено визначення «компетентність випускника». Запропоновано рекомендації щодо запровадження нових методів підвищення компетентностей учнів старших класів.В работе рассмотрены организационно-методические подходы к системе получения общего среднего образования. Работа выполнена на примере Бурынской общеобразовательной школы I-III ступеней № 3 Бурынского городского совета Сумской области. Проанализированы основные принципы оценки компетенций учащихся украинских школ. Проведено анкетирование учителей исследуемой школы на предмет определения методов оценки компетенций старшеклассников. Обоснована необходимость совершенствования системы формирования ключевых компетенций выпускников школ. Сформирована «Модель компетенций выпускника» и усовершенствовано определение «компетентность выпускника». Предложены рекомендации по внедрению новых методов повышения компетенций учащихся старших классов.
The article deals with the organizational and methodical approaches to the system of obtaining a general secondary education. The research is based on Buryn secondary school I-III degrees No. 3 of Buryn town council of Sumy region. The basic principles of assessment of competences of pupils of Ukrainian schools are analyzed. A questionnaire was conducted for the teachers of the school under study to determine the methods for assessing the competences of senior pupils. The necessity of improving the system of key competences formation of school graduates is justified. The “Model of competencies of the graduate” was formed and the definition of “competence of the graduate” was improved. Recommendations on the implementation of new methods for competences improvement of senior pupils are suggested.
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Smith, Tessa L. "Conformity Orientation, the Interpersonal Communication Control Motive, and Parent-child Dynamics." Kent State University / OhioLINK, 2008. http://rave.ohiolink.edu/etdc/view?acc_num=kent1209417959.
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Wong, Chi-kong. "A structured learning activity : using web browsing & publishing for the development of independent learning, IT competence & higher-order thinking /." Hong Kong : University of Hong Kong, 1998. http://sunzi.lib.hku.hk/hkuto/record.jsp?B20058007.
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Zhu, Danhua. "Independent and interdependent self-construals as moderators of links between parents' beliefs about emotions and their emotion socialization behaviors in Chinese families." Thesis, Virginia Tech, 2019. http://hdl.handle.net/10919/90900.
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To identify potential determinants of emotion socialization (ES) in the socio-cultural context, the current study examined a moderated mediation model whereby parents’ independent and interdependent self-construals were proposed to moderate associations of parents’ beliefs about children’s emotions with parents’ ES, which in turn relate to children’s social competence.
Seventy-five Chinese parents (65 mothers, 10 fathers) with children in middle childhood (43 girls, 32 boys; Mage=9.18, SD=1.26) completed translated Chinese versions of the Parents’ Beliefs about Children’s Emotions Questionnaire, the Coping with Children’s Negative Emotions Scale, the Parental Reactions to Children’s Positive Emotions Scale, the Strengths and Difficulties Questionnaire, the Self-Construal Scale, and a demographic questionnaire. Measurements were modified to include ego-focused and other-focused positive and negative emotions (i.e., pride, warmth, anger, and shame/guilt). Bivariate correlations, hierarchical multiple regressions, and exploratory analyses using the PROCESS macro were conducted.
Parents endorsed both independent and interdependent self-construals, and on average reported significantly higher interdependent than independent self-construals. Chinese parents’ endorsement of independent self-construal may make their beliefs about ego-focused emotions more salient, thereby inducing ES responses aligned with their beliefs. Parents’ interdependent self-construal was related to their ES to other-focused emotions. Chinese parents’ nonsupportive reactions to children’s anger and pride were related to children’s social competence, which suggests that the inhibition of emotions may have some adaptive functions in Chinese society.
Overall, findings contributed to the understanding of parental ES in Chinese families and emphasized the role of parents’ self-construal as an individual-level indicator of cultural values in the ES process.M.S.
Centered around the process through which parents socialize children’s social and emotional competence (emotion socialization, ES), the current study examined how parents’ beliefs about children’s emotions associated with their ES reactions, how their beliefs together with their perceptions of self (self-construal) related to their ES reactions, and how their ES reactions associated with their children’s behaviors in a Chinese sample. Seventy-five Chinese parents (65 mothers, 10 fathers) with children from 7- to 11-year-old (43 girls, 32 boys) completed Chinese versions of questionnaires about their beliefs about children’s emotions, their ES reactions, their self-construal, their perceptions of children’s behaviors, and some demographic information. The associations aforementioned were tested. Chinese parents perceived themselves as both unique entities (independent self-construal) and connected with others (interdependent self-construal), with a higher level of interdependent self-construal. Parents’ endorsement of independent self-construal may spotlight their beliefs about children’s pride and anger, which in turn induce more ES reactions that are consistent with their beliefs. Parents’ interdependent self-construal was related to their ES reactions to children’s feelings of love and shame/guilt. Parents’ nonsupportive reactions to children’s anger and pride were related to children’s higher competence, which suggests that Chinese society may endorse the inhibition of emotions. Overall, findings contributed to the understanding of cross-cultural differences of parental ES between American and Chinese families and the impact of their perceptions of self on their ES reactions.
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Nordholm, Elin, and Anette Björkstrand. "To issue or not to issue a going concern opinion : A study of factors and incentives influencing auditors’ ability and decision to issue going concern opinions." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-226641.
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If auditors question a company’s ability to continue existing, they should issue a going concern opinion in the audit report. Whether or not auditors will issue a going concern opinion depends on auditors’ ability to identify going concern problems, as well as their decision whether or not to issue going concern opinions. In Sweden, the going concern accuracy rate has been low compared to other countries. The aim of this study is therefore to analyse whether it is auditors’ lack of ability to identify going concern problems or their decision not to issue a going concern opinion, or perhaps both, that could explain the relatively low accuracy rate. Interviews with four auditors from the Big Four audit firms and four CFOs from middle sized companies were conducted. The results show that there are factors speaking both for and against auditors’ ability to identify going concern problems, why we cannot say for sure whether auditors’ lack of ability to identify going concern problems could be an explanation to the relatively low accuracy rate. The results do however reveal that auditors actively make decisions not to issue going concern opinions to their clients as much as possible, which could explain the relatively low accuracy rate.
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Braunbeck, Guillermo Oscar. "Determinantes da qualidade das auditorias independentes no Brasil." Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-04112010-161444/.
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O propósito deste estudo é investigar os potenciais determinantes da qualidade das auditorias no Brasil. Seus determinantes foram definidos a partir da abordagem teórica oferecida pelo modelo de Arruñada (1997), expandido na dimensão de competência profissional dos auditores. Adicionalmente, no sentido de se testar, empiricamente, os determinantes da qualidade das auditorias realizadas nas empresas listadas na Bovespa no período de 1998 a 2008, um construto inédito (o Índice de Qualidade das Auditorias IQUA) foi desenvolvido. Os resultados alcançados sugeriram que a qualidade das auditorias é inferior quanto maior o conflito de agência entre controladores e não controladores e quanto maior o tempo de relacionamento contínuo entre o auditor e a entidade auditada. Adicionalmente, as evidências empíricas coletadas indicaram que as firmas de auditoria chamadas de Big-N, bem como os auditores especialistas nos segmentos de indústria de seus clientes, oferecem serviços de maior qualidade.The aim of this research is to investigate the potential determinants of audit quality in Brazil. Such determinants were defined by using the theoretical perspective of Arruñadas (1997) model, expanded in the dimension of auditors professional competence. Furthermore, in order to empirically test the determinants of audit quality for Brazilian listed companies between 1998 and 2008, an original construct (Audit Quality Index IQUA) has been developed. Results from such tests suggest that audit quality is lower when agency conflicts between controlling and non-controlling shareholders are higher and when auditors tenure is higher. Moreover, evidence obtained from empirical testing indicated that the so-called Big-N audit firms, as well as specialized auditors, offer higher quality audit services to their clients.
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Shihao, Tang, and Shen Shen. "Commercialization and Audit quality : Evidence from Chinese audit market." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20040.
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In recent years, the commercialization of the audit market has become more and more apparent, which is an inevitable trend. After the Enron scandal broke out, researches about commercialization and audit professions, audit quality have arisen. Most of these studies are focus on western audit firms. The purpose of this study is to look at the impact of commercialization of the Chinese audit industry from the auditor perspective. This paper is based on 109 responses to a survey distributed to Chinese auditors, including Big 4 firms and non-Big 4 firms. This study use market orientation, customer orientation and process orientation as indicators of commercialization. Auditor independence and auditor competence as two main cornerstones of audit quality. The data were analyzed by multiple statistics test. Our finding indicates that all three indicators of commercialization of audit market have a positive relation with auditor independence and competence. We are thus concluding that commercialization of the audit market has a positive relation to audit quality. Also, we find that auditors in Big 4 and non-Big 4 audit farm are not much difference. This may be because the Big 4 in the Chinese market do not have the same dominance as in the Western market.
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Masselink, Saralyn Marie. "What is culture? What is compentency? What is Latino? : an exploratory study of clinicians' perceptions and practice of cultural competency with Latino clients : a project based upon an independent investigation /." View online, 2008. http://hdl.handle.net/10090/5910.
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Kleberg, Jens, and Moa Sundelius. "Påverkar revisorns kompetens och oberoende träffsäkerheten av givna fortlevnadsvarningar?" Thesis, Linköpings universitet, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-148860.
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According to generally accepted auditing standards, the auditor should give a going concern warning if there is substantial doubt regarding the client’s ability to survive. Research has shown that the accuracy is low because most companies receiving a going concern warning survives and most companies that declare bankruptcy has not received a going concern warning. This study focuses on the accuracy of given going concern warnings, because previous research in this area is limited. The results indicate that the competence and independence of the auditor has an impact on the accuracy of given going concern warnings and that the accuracy is higher when the time lag is longer. The study contributes with a wider definition of accuracy and shows that there are significant differences in accuracy between the big audit firms.Bakgrund Enligt god revisionssed ska revisorer utfärda en fortlevnadsvarning i revisionsberättelsen om det råder tvivel angående klientens förmåga till fortsatt drift. Träffsäkerheten har i tidigare studier visat sig vara låg, då de flesta företag som får en fortlevnadsvarning inte går i konkurs och de flesta företag som går i konkurs inte har fått en fortlevnadsvarning. Tidigare studier har främst fokuserat på om företag som går i konkurs har fått en fortlevnadsvarning och denna studie fokuserar därför på typ I-fel, alltså att företag som fått en fortlevnadsvarning inte går i konkurs. Syfte Syftet med studien är att förklara om revisorns kompetens och oberoende påverkar träffsäkerheten av givna fortlevnadsvarningar. Dessutom syftar studien till att undersöka om träffsäkerheten påverkas av att tidsfördröjningen är längre än 12 månader efter fortlevnadsvarningen. Metod Studien har en deduktiv ansats och utgår från tidigare forskning, vilket legat till grund för studiens tre hypoteser. Vidare har studien en tvärsnittsdesign, där det kvantitativa datamaterialet främst har hämtats från svenska aktiebolags årsredovisningar. Slutsats Resultatet tyder på att revisorns kompetens och oberoende påverkar träffsäkerheten av givna fortlevnadsvarningar och att ökad tidsfördröjning har positiv påverkan på träffsäkerheten. Studien bidrar med en utvidgad definition av träffsäkerhet och visar på en signifikant skillnad i träffsäkerhet mellan de större revisionsbyråerna.
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Book, Jonathan, and Cecilia Söderström. "Digitaliseringens betydelse för hoten gällande revisorernas oberoende : - En fråga för framtiden." Thesis, Högskolan i Gävle, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-29942.
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Sammanfattning Titel: Digitaliseringens betydelse för hoten gällande revisorernas oberoende - En fråga för framtiden. Nivå: Examensarbete på Grundnivå (kandidatexamen) i ämnet företagsekonomi Författare: Jonathan Book och Cecilia Söderström Handledare: Tomas Källquist och Pär Vilhelmsson Datum: 2019 – juni Syfte: Tidigare forskning visar på ett antal faktorer som kan påverka revisorernas oberoende, dock saknades mer specifikt tidigare forskning gällande digitaliseringens betydelse. Syftet är således att ge en ökad förståelse för vilken betydelse digitaliseringen har på revisorernas oberoende med fokus på vänskapshot, självgranskningshot och kompetenshot. Metod: Vår studie utgår från ett socialkonstruktivistiskt och hermeneutiskt synsätt, vi har använt oss av en kvalitativ metod eftersom vi hade för avsikt att öka förståelsen för läsaren. Vår teoretiska referensram bygger på tidigare forskning och studiens empiriska material samlades in genom tio semistrukturerade intervjuer med revisorer från två olika revisionsbyråer. För att bearbeta teoretisk referensram och empiriskt material, har en analysering gjorts med hjälp av tematisering. Resultat & slutsats: Studien visar på att självgranskningshotet är det mest aktuella hotet och att digitaliseringen har en väsentlig betydelse på samtliga hot mot revisorernas oberoende. Det finns dessutom tecken på att kompetenshotet inte i sig är ett hot mot oberoendet utan istället en revisionsrisk. Examensarbetets bidrag: Vi har i denna studie studerat tre hot mot revisorernas oberoende med hjälp av tidigare forskning: vänskapshot, självgranskningshot och kompetenshot. Ur ett teoretiskt perspektiv fann vi att dessa hot ökar i takt med digitaliseringen. Nya kommunikationsverktyg är en bidragande faktor till att vänskapshotet ökar. Vidare fann vi med hjälp av tidigare forskning som såväl empiriskt material att rådgivning och konsultation leder till ett ökat självgranskningshot till följd av digitaliseringen. Även kompetenshotet ökar i takt med digitaliseringen, däremot fann vi skillnader mellan vår teoretiska referensram och vårt empiriska material gällande huruvida kompetenshotet är ett hot mot revisorernas oberoende eller en revisionsrisk. Förslag till fortsatt forskning: Det finns ett behov att fortsätta studera kompetenshotet mot revisorns oberoende då det ses som ett olöst blackbox-problem i och med de skilda uppfattningarna mellan vår teoretiska referensram och vårt empiriska material. Vi anser att fortsatt forskning kan ta vid vår studie och dessutom göra en mer omfattande undersökning med fler infallsvinklar som exempelvis hur normgivande organ ser på kompetenshotet. Nyckelord: Revision, Digitalisering, Oberoende, Vänskapshot, Självgranskningshot, KompetenshotAbstract Title: The importance of digitalization regarding the threats upon the auditors’ independence - A question for the future. Level: Student thesis, final assignment for Bachelor Degree in Business Administration Author: Jonathan Book and Cecilia Söderström Supervisor: Tomas Källquist and Pär Vilhelmsson Date: 2019 – june Aim: Previous research shows a number of threats that may affect the auditors’ independence. There was a lack in the previous research, more specifically regarding the importance of digitalization upon these threats. The aim is thus to give an increased understanding of the significance of digitalization on the auditors’ independence with a focus on friendship threat, self-audit threat and IT-competence threat. Method: Our study is based on a social constructivist and hermeneutic approach, we have also used a qualitative method since our intention was to increase the understanding of the reader. Our theoretical framework is based on previous research and the empirical material of the study was collected through ten semi-structured interviews with auditors from two different audit firms. In order to analyze theoretical framework and empirical material, a thematization was made. Result & Conclusions: The study shows that digitalization has a significant impact on all of our chosen threats upon the auditors’ independence, our study also shows that the self-audit threat is the most topical one. There are also signs that the IT-competence threat is not a threat to auditors’ independence, but more likely a threat upon the audit risks. Contribution of the thesis: We have examined three threats against the independence of the auditors through prior research: friendship threat, self-audit threat and IT-competence threat. From a theoretical view we found that the threats increase due to digitalization. We saw new communication tools as a contributing factor to the increase of friendship threat, as for the self-audit threat could we see in both prior research and the empirical material that consulting and advisory services increases due to digitalization. Regarding the IT-competence threat we saw an increasement along with digitalization, but we see a difference in prior research and our empirical material where as it is a threat against the independence or if it is a threat upon audit risk. Suggestions for future research: There is a need to continue to study the competence threat against the independence of the auditors as the black box remains unsolved due to the different opinions between our theoretical framework and our empirical material. We suggest that future research can continue where we left off and more extensive examine the threat with different angles such as opinions of norm-making bodies on the threat. Key words: Audit, Digitalization, Independence, Friendship threat, Self-audit threat, IT-competence threat
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Chama, Samson. "Program Approach for Childheaded Households in Zambia." VCU Scholars Compass, 2008. http://scholarscompass.vcu.edu/etd/1614.
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Using an emergent design, this study developed a program approach for young people in the child headed households of Zambia. Phase I dealt with prior ethnography, Phase II focused on independent living services, and Phase III concerned translation to Zambia. A total of 36 participants from Richmond, consisting of 20 Richmond Department of Social Services workers and youth and 16 Africans, were recruited. Three major themes emerged: feasibility, content, and quality. Lessons learned about translational research highlight the need for uniformity in a cultural screen’s composition. This might enhance the richness of perspectives on young people. Lessons for the Department of Social Services include a need to focus on tracking young people exiting services. This might involve exit interviews with young people and guidance with life decisions. There were lessons about decisions regarding local and expert knowledge in the translation process. This often becomes difficult when there are no assurances of participant uniformity. Paying attention to issues of local and expert knowledge would eliminate decision barriers that might arise during the translational process. Implications for social work education suggest that an emphasis on cultural competency might help students at the BSW and MSW levels to become better managers of adolescents. Implications for practice and policy include enhancing access to education and health for all young people. This process might be facilitated by the enactment of polices that highlight education and health for all young people at national and state levels. The following are crucial considerations for practice with young people: recruiting and training appropriate staff, promoting civic education, collaborating with young people, strengthening community involvement, strengthening agency collaboration, and developing targeted services. Implications for further research include: exploring what areas to consider when making a paradigm jump, considering cultural principles as bridges for making that jump, examining the implications for translational research as opposed to diffusion of innovation, determining what types of research samples would eliminate some of the gender issues that emerge with focus groups, recruiting more young people as participants, and conducting a study that focuses on lived experiences of young people.
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McCoy, Maria Angelica. "Undocumented Latino immigrants' opinions on seeking counseling from non-Latino clinicians and their views of what would constitute culturally competent services a project based upon an independent investigation /." Click here for text online. Smith College School for Social Work website, 2007. http://hdl.handle.net/10090/998.
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Thesis (M.S.W.)--Smith College School for Social Work, Northampton, Mass., 2007Thesis submitted in partial fulfillment for the degree of Master of Social Work. Includes bibliographical references (leaves 67-70).
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Alenius, Anna-Ida, and Elin Lundberg. "Längden på revisionsuppdraget och revisionskvaliteten : Finns det något samband?" Thesis, Umeå universitet, Företagsekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-73608.
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This study examines whether there is an association between the length of the client-auditor relationship and audit quality, using absolute unexpected accruals estimated by industry as a measure of audit quality based on a modified Jones model. The study is motivated by the proposal on mandatory audit firm rotation for publicly traded companies from the European Commission, which is based on the notion that longer auditor firm tenure creates a familiarity threat which reduces the audit quality. Both the relation between audit quality and auditor partner tenure and audit firm tenure is examined in this study, using multivariate regression controlling for auditor type (Big 4 versus non-Big 4), signing auditors (one versus two auditors), firm size, profitability, leverage and age. There is a significant negative relationship between audit quality and audit partner tenure when only companies employing Big 4 is tested, which indicate that auditors constrain managements extreme accounting measures with longer tenure. The results provide no significant evidence of an increase in the absolute unexpected accruals with audit firm tenure, when only Big 4 companies are tested. The results also overall suggest that the audit quality is lower for shorter tenure relative to longer tenure, which is consistent with previous studies. The results of this study therefore implies that under the current regime with no obligation of firm rotation, longer audit tenure is on average associated with auditors in greater extent constraining managements extreme accounting choices. The results therefore do not support the call for mandatory rotation. However, the majority of the regression results were not statistically significant, which limits the possibility to apply these results to a population outside the scope of this study.Revisorers oberoende i förhållande till sina klienter har under de senaste åren med anledning av finanskrisen samt de omtalade revisionsskandalerna medfört diskussioner om huruvida den befintliga lagstiftningen som reglerar revisorers arbete är tillräcklig. Det har även diskuterats om det behöver vidtas ytterligare åtgärder för att säkerställa revisorernas oberoende. Som ett led att stärka revisorernas oberoende har Europeiska Kommissionen lagt på förslag att införa obligatorisk byrårotation för publika bolag. Det har redan införts obligatorisk revisorsrotation. Dock anser emellertid kommissionen att detta inte är tillräckligt, då långa revisionsbyråuppdrag kan vara skadliga för oberoendet på grund av att det med tiden kan skapas en vänskaplig relation mellan revisionsbyrån och klienten. Majoriteten av tidigare forskning på området har emellertid inte funnit stöd för att varken långa partneruppdrag eller byråuppdrag skulle vara skadliga för revisionskvaliteten som omfattar revisorers oberoende. I studien undersöks således huruvida det finns ett samband mellan längden på revisionsuppdraget och revisionskvaliteten. Studiens syfte är därmed att undersöka om längden på partneruppdraget och byråuppdraget påverkar revisionskvaliteten. Utifrån studiens resultat syftar studien även till att kommentera rimligheten i Europeiska Kommissionens förslag på införandet av obligatorisk byrårotation. Studien utgår ifrån ett intressentperspektiv, eftersom det i slutändan är intressenter såsom aktieägare, investerare, långivare, anställda, kunder och staten som drabbas av de negativa konsekvenserna av att revisorer inte är oberoende i sin granskning, då tillförlitligheten till årsredovisningarna minskar. De teoretiska utgångspunkterna baseras på tidigare forskning inom revision och företagsekonomi. I studien tillämpas teorier och tidigare forskningsresultat som främst gäller revisionskvalitet, vinstmanipulering och längden på partner- samt byråuppdraget i syfte att beskriva den befintliga forskningen som vid tiden för studien behandlar ämnet. En kvantitativ metod med ett deduktivt angreppssätt efter den positivistiska synssättet har använts för att på bästa möjliga sätt undersöka studiens uppställda problem och syfte. Urvalet består av publika bolag börsnoterade på NASDAQ OMX Nordics Large, Mid och Small Cap listor. I linje med tidigare studier används oväntade periodiseringar beräknad utifrån branschtillhörighet som mått på revisionskvalitet. Resultaten visar att partnerlängden är signifikant negativt associerad med de absoluta oväntade periodiseringarna när endast företag reviderade av Big 4 studeras, vilket indikerar att revisorer begränsar företagsledningens möjlighet att genomföra extrema redovisningsbeslut i takt med att längden på partneruppdraget ökar. Resultaten ger inget stöd för att långa byråuppdrag påverkar revisionskvaliteten negativt, detta då inga signifikanta samband observerades. Studiens resultat visar även att korta revisionsuppdrag överlag har högre oväntade periodiseringar i förhållande till längre uppdrag. Studien ger således inget stöd för införandet av obligatorisk byrårotation.
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Engdahl, Ebba, and der Bilt Jacqueline van. "Kommunal revision : Den outforskade relationen mellan förtroendevalda och externa revisorer." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-18373.
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Inom den kommunala revisionen samarbetar förtroendevalda och externa revisorer för att tillsammans genomföra en granskning av kommunens räkenskaper och förvaltning. Kommunfullmäktige utser politiskt utvalda förtroendevalda revisorer och de ska enligt kommunallagen biträdas av externa revisorer för att kunna fullgöra sitt uppdrag utifrån god revisionssed. Majoriteten av kommunerna i Skåne väljer att upphandla en extern revisionsbyrå på marknaden, där PwC, KPMG samt EY tillhörande the Big 4 konkurrerar om att bli upphandlade. Relationen mellan de externa och förtroendevalda revisorerna är outforskad och syftet med uppsatsen är att undersöka relationen mellan de förtroendevalda revisorerna och de externa revisorerna, och vidare granska hur samarbetet fungerar och för vem revisionen skapar värde. Tre kommuner i Skåne har medverkat i uppsatsen där tre förtroendevalda samt fyra externa revisorer från kommunernas upphandlade revisionsbyrå intervjuats. Utifrån studiens empiriska material har tre aspekter av relationen identifierats: relationens uppkomst, relationens utformning samt relationens slutliga framställning. Relationen uppstår efter en upphandlingsprocess där relationens utformning bland annat influeras av de fem elementen reliance, competence, independence, earlier work performancesamt trust. De förtroendevalda revisorerna måste uppleva en tillit till det arbete som de externa revisorerna utför eftersom de externa framställer underlag, rapporter och revisionsberättelsen åt de förtroendevaldas vägnar. Competence, independence, earlier work performancehar en inverkan på graden av upplevd relianceoch trustär ett element som är av stor vikt för ett effektivt samarbete och revisionskvalitén. Relationens slutliga framställning är en revisionsberättelse som är tänkt att bidra som underlag till kommunfullmäktige och skapa värde för allmänheten.The municipal audit system in Sweden consists of political appointed and external auditors that together audit the municipality's accounts and management. The municipal council elects politically appointed auditors, which are assisted by external auditors in order to fulfill their assignment according to the Swedish municipal law. The majority of the municipalities acquire external auditors from PwC, KPMG or EY. The relationship between the political and the external auditors is unexplored and the purpose of this thesis is to investigate the relationship between the political and the external auditors, and examine how the cooperation works and to whom the audit system creates value for. Three political auditors and four external auditors from three municipalities were interviewed. Based on the empirical material, three aspects of the relationship have been identified: the origin of the relation, the relationship's configuration and the relationship's final output. The relationship begins when the municipality selects an external audit firm. The relationship's configuration is influenced by five elements: reliance, competence, independence, earlier work performance and trust. The political auditors experience a high level of confidence in the work made by the external auditors, as the external auditors construct the audit reports on behalf of the political auditors. Competence, independence and earlier work performance have an impact on the extent of reliance and trust is of great importance for an effective collaboration. The output of the relationship is an audit report that is intended to be of value for both the council and the public.
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Lindgren, Elin, and Toro Pia Saez. "Hur påverkas revisorers professionella skepsis av tidspress respektive granskning av redovisning till verkligt värde?" Thesis, Mittuniversitetet, Avdelningen för ekonomivetenskap och juridik, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-29018.
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Professionell skepsis är en förutsättning för en fungerande revision och för att upprätthålla kvaliteten på revisionen krävs det av revisorerna att vara professionellt skeptiska. Det finns flera faktorer som påverkar hur revisorer kan upprätthålla kvaliteten på revisionen. Bland annat har den tidspress som revisorer utsätts för visat sig ha en negativ inverkan på revisionskvaliteten eftersom revisorer till följd av tidspress kan uppvisa dysfunktionella beteenden som kan innebära att de lägger ner mindre tid än vad som faktiskt behövs för att utföra en bra revision. Vidare finns det en utmaning för revisorer i de situationer där de ska granska verkliga värden om det inte finns några marknadspriser för tillgången eller skulden och redovisning till verkligt värde ska beräknas med hjälp av interna uppskattningar och beräkningar.Tidigare studier har undersökt hur tidspress och granskning av redovisning till verkligt värde påverkar revisionskvaliteten, men inte hur den professionella skepsisen påverkas av dessa två faktorer, trots att professionell skepsis är en förutsättning för en god revisionskvalitet. Tanken med denna undersökning är därför att beskriva och analysera hur revisorers professionella skepsis påverkas av dessa två faktorer. För att besvara studiens syfte skickades enkäter ut till totalt 3477 svenska kvalificerade revisorer varav 132 användbara svar inkom. Enkäten innehöll bakgrundsinformation om respondenten, frågor om revisorers professionella skepsis, granskning av redovisning till verkligt värde samt tidspress. Tillsammans utgjorde dessa basen för studiens analys och slutsats.Utifrån resultatet kan vi konstatera att revisorerna inte upplever särskilt stor tidspress utan tycker att tidsbudgetarna är relativt uppnåeliga trots att revisorerna till viss del agerar på ett dysfunktionellt sätt till följd av den tidspress som förekommer. Vidare pekar resultatet på att revisorer anser att de står inför en utmaning när det gäller granskning av redovisning till verkligt värde. Vi kan dra slutsatsen att varken tidspress eller granskning av redovisning till verkligt värde starkt påverkar revisorers professionella skepsis. Däremot visar resultatet ett svagt negativt samband mellan professionell skepsis och granskning av redovisning till verkligt värde. Den låga svarsfrekvensen på 3,8 procent gör det viktigt att påpeka att studiensslutsatser måste dras med stor försiktighet.Professional skepticism is a prerequisite for a functioning audit and to maintain the quality of the audit it is required by the auditors to be professionally skeptical. There are several factors that affect how auditors can maintain the quality of the audit. Time budget pressure, for example, has shown to have a negative impact on audit quality since the auditors as a result of time budget pressure may show dysfunctional behavior. This means that auditors may spend less time that is actually required to perform a good audit. Furthermore, there is a challenge for the auditors in auditing fair value measurements if there is no active market for the asset or liability and when the fair value is calculated using internal estimates and calculations.Previous studies have examined how time pressure and audit of fair value measurements have affected audit quality, but not how auditors’ professional skepticism is directly affected by these two factors, despite the fact that professional skepticism is a prerequisite for a good audit quality. The aim of this study is to describe and analyze how the auditor's professionalskepticism is affected by these two selected factors.To answer the aim of the study questionnaires was sent out to a total of 3477 Swedish qualified auditors and we got 132 useful answers. The questionnaire included background information of the respondent, questions about auditor's professional skepticism, audit of fair value measurements and time budget pressure. These questions formed the base of the study's analysis and conclusionThe results indicate that auditors does not experience great time budget pressure but feel that the time budgets are relatively attainable although they still to a certain extent show dysfunctional behavior as a result of time budget pressure. The result also indicates that auditors feel that they face challenges when auditing fair value measurements. Further, we canbased on the result conclude that neither time budget pressure nor audit of fair value measurements strongly influence auditors’ professional skepticism. The results however, show a weak negative correlation between professional skepticism and audit of fair value measurements. The study's low response rate of 3.8 percent means that the results must be interpreted with great caution.
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Dahlen, Pierre, and Patrijote Leka. "Revisionspaketets införande : Hur påverkas revisionskvaliteten?" Thesis, Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-34390.
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Syftet med uppsatsen är att beskriva samt öka förståelsen för hur de tre delarna i Revisionspaketet; begränsade konsulttjänster, obligatorisk byrårotation och den nya revisionsberättelsen, kan påverka revisionskvaliteten i svensk kontext. För att uppnå vårt syfte har ett kvalitativt tillvägagångssätt använts, där intervjuer genomförts med en professor inom revision, sex auktoriserade revisorer och FAR:s generalsekreterare. Genom att analysera det empiriska underlaget med stöd från tidigare forskning har vi kommit fram till hur de tre delarna i Revisionspaketet kan påverka revisionskvaliteten i svensk kontext. Resultatet visade att införandet av begränsade konsulttjänster och en obligatorisk byrårotation har en positiv påverkan på det synliga oberoendet men en negativ påverkan på revisorns kompetens vilket innebär att den faktiska revisionskvaliteten påverkas negativt medan upplevelsen av revisionskvaliteten ökar. Detta visar på svårigheten att fastställa den exakta påverkan på revisionskvaliteten, då de två faktorerna som utgör revisionskvalitet påverkas olika. Den faktiska revisionskvaliteten anses dock öka ju längre mandattid revisorn har hos klienten, då revisorns kompetens ökar. Slutligen så anses den nya revisionsberättelsen ha en positiv påverkan på revisionskvaliteten då den är mer informativ och belyser företagets betydelsefulla riskområdena vilket ökar den upplevda revisionskvaliteten. För att fortsättningsvis öka revisionskvaliteten är det därmed av betydelse att förstå vilken effekt en striktare reglering har samt att revisorn i praktiken aldrig är helt oberoende.The purpose of this study is to describe and increase the understanding of how the three parts from the audit package; restriction of non-audit services, mandatory audit firm rotation and the new audit report, might affect the the audit quality in the Swedish context. To achieve our purpose a qualitative approach has been used, based on interviews with a professor in auditing, six licensed auditors and the secretary-general of FAR. Through analysis of the empirical data with the support from previous research we have concluded how the three parts of the audit package have affected the audit quality in Swedish context. The results concluded that the introduction of restricted non-audit services and the mandatory audit firm rotation have a positive effect on the auditor’s visible independence but a negative impact on the auditor’s competence which means that the real audit quality is affected negatively, while the experience of the audit quality increases. This shows the difficulty to determine exactly how the audit quality is affected, because the two main factors that determines the audit quality is affected differently. The real audit quality is considered to increase with the increasing terms of office with the client, because of the auditor’s heightened competence that comes with the longer terms of office. Finally the new audit report is considered to have a positive impact on the audit quality since it’s more informative and highlights significant risk areas within the company which heightens the experience of the audit quality. To subsequently heighten the audit quality it is important to understand what effect increasing regulations have and understand that the auditor practically can’t be completely independent.
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Gautrat, Pierre. "Régulation de la nodulation symbiotique fixatrice d’azote par des peptides de signalisation chez Medicago truncatula Compact Root Architecture 2 Promotes Root Competence for Nodulation through the miR2111 Systemic Effector Independent Regulation of Symbiotic Nodulation by the SUNN Negative and CRA2 Positive Systemic Pathways Unraveling new molecular players involved in the autoregulation of nodulation in Medicago truncatula." Thesis, université Paris-Saclay, 2020. http://www.theses.fr/2020UPASB033.
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Les plantes bénéficient d’une plasticité développementale assurée par des zones méristématiques actives tout au long de leur cycle de vie afin de s’adapter aux contraintes environnementales. Les parties aériennes et les racines sont chacune soumises à des stimuli environnementaux indépendants qui doivent être intégrés au niveau de la plante entière afin d’assurer une coordination du développement de ces différents organes, impliquant des échanges de signaux à longue distance, dits systémiques. Chez les légumineuses, le système racinaire est non seulement capable de se ramifier en racines latérales, mais est aussi capable de former de nouveaux organes, les nodules fixateurs d’azote atmosphérique, grâce à une symbiose avec des bactéries, appelées rhizobia, lorsque le sol est pauvre en azote minéral. La formation et le maintien de ces nodules sont cependant couteux en énergie et doivent donc être strictement régulés par la plante via des signalisations hormonales afin d’inhiber ou de favoriser la nodulation selon ses besoins. Des hormones peptidiques de la famille CLE (« Clavata3 (CLV3)/Embryo Surrounding Region ») et CEP (« C-terminally Encoded Peptide »), produites dans les racines, ont notamment été identifiées comme jouant respectivement un rôle systémique négatif ou positif sur la nodulation, de manière dépendante des récepteurs SUNN (« Super Numeric Nodules ») et CRA2 (« Compact Root Architecture 2 ») dans les parties aériennes, respectivement. La problématique de cette thèse était donc de comprendre comment des peptides de signalisation régulent à la fois localement et systémiquement la nodulation. A cette fin, deux objectifs ont été définis : 1) identifier des mécanismes moléculaires associés aux voies de signalisation systémiques CLE/SUNN et CEP/CRA2 régulant la nodulation ; 2) caractériser de nouveaux peptides CLE régulant la nodulation. Dans un premier temps, j’ai participé à démontrer que les voies systémiques CLE/SUNN et CEP/CRA2 agissent indépendamment pour réguler de manière antagoniste la nodulation. Dans un second temps, des acteurs racinaires en aval de la voie CLE/SUNN ont été identifiés, révélant un lien avec les récepteurs des molécules signales des rhizobia, les NFs (« Nod Factors »), ainsi qu’avec des protéines à « F-box » nommées TML1 (« Too Much Love 1 ») et TML2, et un rôle négatif de ces protéines TML sur la nodulation a pu être caractérisé. Enfin, un acteur commun agissant en aval des voies CLE/SUNN et CEP/CRA2 a été identifié : le miR2111. Ce microARN produit dans les parties aériennes est régulé de manière opposée par les deux voies systémiques, et clive les transcrits des gènes TMLs dans les racines, contrôlant ainsi le nombre de nodules formés en fonction de la disponibilité en azote et de la préexistence de nodules. Le deuxième objectif de thèse a permis de révéler l’existence d’un peptide CLE dont l’expression est induite dans l’épiderme racinaire en conditions symbiotiques, CLE37. Ce gène code pour un peptide TDIF (« Tracheary Element Differentiation Inhibitory Factor »), et des approches par ARN interférence et de mutagénèse ont révélé que ce gène est requis pour moduler la croissance racinaire en réponse aux rhizobia, inhibant la croissance des racines principales et augmentant le diamètre racinaire. Ainsi, le recrutement de ce peptide de signalisation pourrait permettre d’accommoder le développement racinaire pour soutenir les besoins de la symbiose fixatrice d’azoteAs sessile organisms, plants benefit of a high developmental plasticity through the maintenance of active meristems during their whole life cycle to adapt to environmental constraints. Shoots and roots are subjected to independent environmental stimuli that must be integrated at the whole plant level to coordinate growth and development of these different organs, implying the existence of endogenous systemic (long-distance) signals. Legume plants besides forming lateral roots, are also able to form new root organs, the nitrogen-fixing nodules, thanks to a symbiotic interaction with bacteria called rhizobia when mineral nitrogen availability is limited in the soil. However, formation and maintenance of nodules is energetically costly and must be tightly controlled by the host plant through hormonal signalling pathways in order to inhibit or to promote nodulation depending on its needs. Peptide hormones from the CLE (Clavata3 (CLV3)/Embryo Surrounding Region) and CEP (C-terminally Encoded Peptide) families, produced in roots, were notably identified as regulating systemically nodulation, respectively negatively and positively, depending on the SUNN (Super Numeric Nodules) and CRA2 (Compact Root Architecture 2) receptors in shoots, respectively. The problematic of this Ph.D. thesis was therefore to investigate how signalling peptides regulate nodulation locally and systemically. To this end, two objectives were defined: 1) to identify molecular mechanisms linked to the CLE/SUNN and CEP/CRA2 systemic pathways; 2) to characterize new CLE peptides regulating nodulation. First, I participated in demonstrating that the CLE/SUNN and CEP/CRA2 systemic pathways act independently to regulate antagonistically nodulation. Then, molecular effectors acting in roots downstream of the CLE/SUNN pathway were identified, revealing a link with NFs (Nod Factors) receptors and with F-box proteins called TML1 (Too Much Love 1) and TML2, and both TML proteins were shown to regulate negatively nodulation. Finally, a shared downstream actor of the CLE/SUNN and CEP/CRA2 pathway was identified: the miR2111. This microRNA, produced in shoots, is regulated antagonistically by the two systemic pathways, and cleaves TML transcripts in roots, therefore controlling nodule number depending on nitrogen and rhizobial cues. The second Ph.D. thesis objective allowed highlighting a CLE peptide which expression is induced in the root epidermis by symbiotic conditions: CLE37. This gene encodes a TDIF (Tracheary Element Differentiation Inhibitory Factor) peptide, and RNA silencing as well as mutagenesis approaches revealed that it is required to modulate root development in response to rhizobia, inhibiting primary root growth and enhancing stele root diameter. The recruitment of the CLE37 signalling peptide could thus allow accommodating root development to support symbiotic nitrogen fixation needs
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Allafi, Mousa. "La cour pénale internationale et le conseil de sécurité : justice versus maintien de l'ordre." Thesis, Tours, 2013. http://www.theses.fr/2013TOUR1002/document.
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Le système de la Cour pénale internationale (CPI), dont la mission est d’assurer la justice internationale, repose sur un lien étroit avec le Conseil de sécurité. Il convient donc de s’interroger sur le rôle du Conseil dans le fonctionnement de la justice pénale internationale. Cette question est fondamentale, car l'intervention d'un organe politique dans l’activité d’un organe judiciaire remet en cause les missions de chacune de ces institutions. L’intrusion du Conseil dans l’activité de la CPI, basée sur sa mission de maintien de la paix, est en fait établie au nom d’un ordre international voulu par le Conseil lui-même. Ce rôle affecte le fonctionnement, l’indépendance et même l’impartialité de la Cour. Les pouvoirs que le Statut de Rome confère au Conseil, lui permettent en effet de saisir la CPI, d’imposer aux Etats de coopérer avec la Cour, de suspendre son activité ou encore de qualifier un acte, de crime d’agression. Cependant, les rapports entre le Conseil et la CPI ne devraient pas être subordonnés, mais entretenus dans le respect mutuel, ainsi une véritable crainte existe concernant le respect du Conseil envers le Statut de Rome. L’étude met en évidence le conflit entre justice et politique et révèle les enjeux actuels en termes de justice pénale internationaleThe international criminal Court system (ICC) whose mission is to ensure international justice, is based on a close relationship with the security Council. So it is proper to wonder about the Council’s role in the functioning of international criminal justice. Such a questionning is fundamental, for the intervention of a political body into the functioning of a judicial body calls into question the missions of both institutions. The Council’s interference in the activity of the ICC, based on its mission of maintaining international peace, is actually carried out on behalf of an international order intended by the Council itself. This role affects the functioning, the independence and even the impartiality of the ICC. The powers the Rome Statute gives to the Council allow it to refer to the ICC, to impose for the States to cooperate with the Court, to suspend its activity or also to qualify an act as a crime of aggression. However the relations between the Council and the ICC should not be subordinated, but maintained in mutual respect. Thus there is a real concern regarding the observance of the Rome Statute by the Council. The study highlights the conflict between justice and politics and reveals the current issues in terms of international criminal justice
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Azemikhah, Homayoon. "The Double Heuristic Method: perspectives on how teachers deal with an alternative model for teaching in the VET sector." Thesis, 2013. http://hdl.handle.net/2440/86274.
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The aim of this research has been to investigate how teachers in Vocational Education and Training (VET) in Australia deal with the Double Heuristic Method (DHM) as an alternative model for teaching in the VET Sector. The context is set within a vocational educational landscape globally, highlighting approaches in the delivery of vocational education in the USA, European countries and Australia. In pursuit of these approaches, various typologies of competency-based training (CBT) are explored. The VET systems around the world have been undergoing a period of continuous reform, moving VET systems towards a more holistic approach of teaching and learning in higher education. In such a context, the Australian VET sector has been and continues to be faced with challenges in the implementation of the Australian Training Packages, the core curriculum for the VET sector. This inquiry has been implemented within an interpretive paradigm in seeking to capture teachers’ perspectives of using the DHM and to investigate how VET teachers deal with the pedagogical challenges in their work. Central to the research question is investigating how teachers deal with an alternative model of pedagogy, the Double Heuristic Model, from their own frames of reference, and as they experience it. Qualitative methods have been used for data collection and analysis. The primary source of data was a series of semi-structured interviews. The data analysis was based on the principles of grounded theory method as outlined in the work of Strauss and Corbin (1990) whereby participants are placed in a position to consider a phenomenon and how they make meaning of that phenomena. In pursuing this approach to methodology in the two years of data collection and analysis, all three types of coding were utilised: open coding, axial coding and selective coding (Strauss and Corbin, 1990). As the Double Heuristic Method is a relatively new approach in vocational education in Australia, there has not been any prior research on its use in this area. Hence, this research contributes to developing new insights into teachers’ perspectives and responses to one approach in teaching the Units of Competency in the Training Packages in Australia, using an alternative pedagogical framework.Thesis (Ph.D.) -- University of Adelaide, School of Education, 2013
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CHUNG, CHIU-CHU, and 鍾秋菊. "Evaluation on Supporting-Independent Competence of Care Workers - From Strength Perspective." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/48m68d.
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碩士輔仁大學
跨專業長期照護碩士學位學程在職專班
106
More and more people are diagnosed with dementia in Taiwan as it moves toward an aging society. Care workers who work in a Group Home which is specially designed to accommodate the needs of dementia patients is thought to be the main force in combating dementia. These care workers aim to provide cares that may enhance the quality of life of the dementia patients while preserving the respect and dignity these patients deserve. Currently, there are few trainings that are specifically designed to prepare care workers to better care for dementia patients. Without extensive knowledge and proper training, the competency of these care workers urgently needs improvement. This study focused on the viewpoint of strength and aimed to provide the proper trainings that enables care workers’ability in supporting-independence competences. The objectives of the study were, after the intervention of supporting-independence competences training, to 1.Improve the knowledge and ability of supporting-independence competences for care workers; 2.To enhance the skill application of supporting-independence competences for care workers; and 3. to improve the awareness of the care workers. This study is designed to be a qualitative study. We conducted a training course of supporting-independence competences for eight care workers (trainees) at a unspecified Group Home facility in northern Taiwan. The training course was comprised of six core modules that were taught in a group setting at one module per week. At the conclusion of the fourth modules, the research presented two to four cases to discuss with each trainee. Course effectiveness was evaluated in the same week following the conclusion of the training. Methods of collecting data included group and individual conversation using semi-structured interview method as guidelines. Findings: Through the conversation with and feedbacks from the trainee, we concluded that the training program have a positive impact and that the strength perspective is invaluable to the care of dementia patients. We derived the following conclusions after the study: 1.general knowledge (know-how) and skills of supporting-independence competences of care workers improved. These include (1) Change the relationship with dementia patient: maintain mutual interaction with the dementia patient through patient independence and division of labor; (2) Modify work method: work with the dementia patients to find the best method to resolve obstacles and improve effectiveness by having meaningful discussion with the patients (3) Focus on core concept: treat dementia patients with dignity and respect their choices in every aspect of their daily life; (4) Enhance care competency: constantly maintain an open mind to try to accommodate the need of the patient; (5) Integration of resources: recognize patient’s value and reflect the understanding in their daily life; (6) self-break through: express praise and appreciation. 2.Supporting-independence competences of care workers enhanced, including (1) More accurate assessment and improved planning; multiple assessment, demonstrate supporting-independence; 2. Show of strength perspective: from "need" to "want"; 3.Self-awareness of care worker is enhanced, including (1) Self-awareness: consciously manage the care and resources; (2) Innovation Self-value: self-recognition and positive feeling causes improved professional potential; (3) Embrace new ideas: enjoy work and be sensitive and attentive to the need of patients; be attentive to their environments; try to achieve mutual understanding and thrive for positive interaction. The results of the study demonstrated the importance in providing training for care workers to improve their supporting-independence competences. Such training, as shown through the study results, is extremely effective in improving the living quality of patients with dementia. This study provides reference for the future implementation of enhance competences of care workers. Keywords: care worker, supporting-independent, Dementia, Strength perspective
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黃長安. "The Independence and Competence of Directors, Directors’and Officers’ Liability Insurance and Restated Financial Statement." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/58636011444984308672.
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碩士國立彰化師範大學
會計學系
99
Abstract Recently, many enterprise frauds were happened regularly which led to a numerous loss of investors’ wealth. This generates the concern of investors and regulators about public investors’ right and protection. With the awareness of public investors’ protection, the suit cases of enterprise directors and material officers have increased continuously. Hence, directors’ and officers’ liability insurance (D&O) becomes more important and higher demand. Besides, the board of directors is the core of corporate governance and has a crucial influence. As a result, this study compares the independence and competence of directors and officers with the awareness of purchase of D&O. Moreover, this study tests the association between the purchase of D&O and financial statement quality. The samples of this study are chose from the listed companies in Taiwan during the period 2008 to 2009. The result of this study reveals a significant positive association among the independence of directors and officers and the purchase of D&O. In other words, the Director is more independence in the company which is more likely to purchase of D&O. Conversely, there are few evidences to prove that a positive association between the competence of directors and officers and the purchase of D&O. Another finding is that the company is more likely to purchase D&O when there is at least one Director or officer who is expertise in the company. Nonetheless, the study also discloses that the willingness of purchase of D&O is decreasing when the tenure of directors’ and officers’ is longer. Finally, the study does not find a significant association among the purchase of D&O and the financial restatement. This means that there is no evidence to support that the purchase of D&O is able to decrease the financial restatement.
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Alphonce, Carl G. "Towards an explanatory division of competence and performance : a language-independent parsing scheme." Thesis, 1992. http://hdl.handle.net/2429/2075.
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This dissertation defends in some small measure the thesis that there is a universal parsing model for natural languages. Such a model will apply, without change, cross-linguistically. The defense of this thesis proceeds by finding solutions to some apparently insurmountable problems which arise from the interaction of a set of basic and seemingly uncontroversial assumptions concerning both the linguistic framework and the computational one. Some of the difficulties associated with parsing overtly and covertly derived unbounded A dependencies, as instantiated in English and Chinese in particular, are explored; solutions which are psycholinguistically plausible are presented.
In further defense, it is claimed that there are certain linguistic phenomena, such as Relativized Minimality and some curious directional asymmetries in the movement rule move-a, which are better analyzed as artifacts of performance constraints, rather than competence constraints; by removing some of the burden from the competence theory(the syntactic theory, in this case) and placing it on the performance theory (the parsing model), a more perspicuous model of human language-processing emerges. By delimiting more strictly the division between competence and performance in this manner, the adoption of a universal parsing scheme is made possible. This cross-linguistically applicable model makes strong computational and linguistic predictions, which are also explored.
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He, Sih-Ying, and 何思穎. "Research on Youth’s Competence of Independent Living From Social Worker’s Perspectives in Northern Taiwan." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/54385459821982261126.
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碩士中國文化大學
社會福利學系
99
Abstract The operation of children and teenager placement center has been carried out for many years. While the children and teenager in placement gradually grow up, and the chance to back home is increasingly slim, it is imperative for these teenagers to be independent. Additionally, as the government has been paying more and more attention to the situation of teenager’s independent living in recent years, the study aims to look into the views of social workers in children and teenager placement centers on teenager’s independent living and the experiences in the course of services -offering through in-depth interview. There are four objectives of the study: 1) To understand the views of social workers in children and teenager placement on teenager’s independent living, 2) to look into the satiation of the assistance being provided by placement centers, 3) to discuss the experiences of social workers in children and teenager placement in helping them build up independent living ability and 4) to anticipate that the result of the study could be offered to relevant departments for the references practically and administratively; the conclusion of the social workers’ experiences in the study is expected to be the practical references for relevant departments when making the policies. According to the research, social workers consider that the independent living ability of teenagers shall include 4 aspects, namely life skills, education, employment, and physical and mental development. Particularly, life skills also cover self-management, interpersonal communication skills, household management, financial management, use of transportation, basic law knowledge, the use of social resources and establishment of supporting network and accommodation arrangement. As a result, the study suggests that apart from working out an independent living indicator, the relevant departments shall had better draw out a united independent living programs for the nation to guarantee the rights and interests of social workers and teenagers.
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Lu, Chia-Chen, and 呂佳臻. "Analyze the Differences of the Core Competency Between Independent Personnel-Affairs System and HR Account Service Officer System." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/8h27ju.
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碩士國立彰化師範大學
人力資源管理研究所
107
The purpose of this study is trying to analyze the differences of the core competency between Independent personnel-affairs system and HR Account Service Officer system, meanwhile, provides the authority the necessary personnel services for government management needed. Questionnaire survey is used in this study. The personnel staff of Changhua County are the main subjects, totally 161 subjects used. The result reveals that the personnel staff were highly satisfied with the "customer service" aspect of the core competency of the personnel staff. Most personnel staff believe that "active service attitude" is the most important factor and "the ability to enhance the knowledge of human resources through self-learning" is secondly important factor and eagerly need in our government now. In addition, sincerely hope, thru this research, we can provide government agencies suggestions about staff training curriculums and processes, which are discussed in detail in this article.
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Donsky, Tracy Ann. "Mental health and developmental factors related to juvenile adjudicative competence a project based upon an independent investigation /." 2009. http://hdl.handle.net/10090/9856.
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Lim, Bee-Yen, and 林美燕. "A Study on the Construction of Core Competence Indicators for the Chinese Independent High School Students in Malaysia." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/7qwd5d.
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博士國立臺北科技大學
技術及職業教育研究所
101
The study aims to construct a set of indicators for the core competence for Independent High School students in Malaysia. The research goals include (1) developing a framework for the core competence of Independent High School students and (2) constructing a comparative system of relative weight for core competence. In order to achieve these research goals, the study first explored the content of the Independent High School education reform agenda through interviews with experts in education, at the same time checking if the competence model employed is appropriate for the study. Afterwards, 21 experts were invited to answer three Delphi Technique questionnaires, which are based on the competence model, in order to select core competence indicators appropriate for Independent High School students. The first questionnaire ranked the original 164 items in the competence model for their appropriateness. The second questionnaire evaluated the importance of each competence indicator by means of Likert scale and adjusted the content of each indicator accordingly. The third questionnaire provided a final check and integration for the competence indicators. The study continued to calculate the relative weight of each indicator through Analytic Hierarchical Process (AHP) so as to present where falls the consensus of experts’ opinions on the competence indicators. After these steps, the construction of the core competence indicators for Independent High School students has been accomplished. In the study, all the distributed questionnaires were answered and the data were calculated and analyzed by EXCEL 2010 and the AHP function of SDI software. The study results are concluded below: 1. The framework of competence indicators as developed in the study consists of four levels. The first level is the indicators for the core competence of Independent High School students in Malaysia. The second level includes three aspects: motivation, personality, and mentality. The third level is the 9 core competence indicator sets which are the most critical sets for this study. They are: 1) self-management and adaptability; 2) results orientation; 3) interpersonal skills; 4) communication; 5) team skills; 6) team leadership; 7) problem-solving and decision-making; 8) global and diversity mindset; 9) strategic thinking. And the fourth level is the 69 specific items for the competence indicators. 2. A system of relative weight for each indicator has been organized through calculation, and each competence indicator is based on the consensus of experts.
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Hiang, Tee Chew, and 鄭洲文. "A Study on the Relationship between Self-Directed Learning Readiness and Lifelong Learning Key Competence of Malaysian Independent High School Teachers." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/03800119756555394109.
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碩士國立暨南國際大學
諮商心理與人力資源發展學系終身學習與人力資源發展研究所
104
The purpose of this study was to investigate the relationship among self-directed learning readiness and lifelong learning key competence of Malaysian Independent High School teachers. There are four research purposes: (1) To understand the conditions of self-directed learning readiness and lifelong learning key competence of Malaysian Independent High School teachers. (2)To analyze the difference between self-directed learning readiness and lifelong learning key competence with the variables of different personal background of Malaysian Independent High School teachers. (3)To investigate the correlations of self-directed learning readiness and lifelong learning key competence of Malaysian Independent High School teachers. (4)To comprehend the predictive circumstances of self-directed learning readiness and lifelong learning key competence. The questionnaire survey method was adopted in the study. The study discussed the relevant theories and researches, and the literature was offered as a frame for reference. A survey contained scales of self-directed learning readiness and lifelong was distributed to the teachers in Malaysian Independent High Schools. A total of 206 valid surveys were obtained. The result of the questionnaire was analyzed by using SPSS 22.0, and statistics methods, including reliability analysis, descriptive statistical analysis, chi-square test, one-way ANOVA analysis, Pearson product correlation, and multiple regression analysis. The conclusions of this study are as below: 1.Degree of the self-directed learning readiness was high to the Malaysian Independent High School teachers, especially the dimension of “Independence and Creative learning”. 2.Degree of the lifelong learning key competence was high to the Malaysian Independent High Schools teachers, especially the dimension of “Learning to know and Learning to be”. 3.Degree of the self-directed learning readiness to the Malaysian Independent High Schools teachers was significant in the variables of marital status and educational attainment. 4.Degree of the lifelong learning key competence to the Malaysian Independent High School teachers was significant in the variables of educational attainment. 5.The correlation between self-directed learning readiness and lifelong learning key competence was positive, while “effective learning” was the most predictive factor. 6.In the dimensions of the self-directed learning readiness, the “effective learning” was the most significantly predictive variable in the lifelong learning key competence of the Malaysian Independent High School teachers.
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Ditedu, Anthony Lehlohonolo. "The doctrine of separability in respect of the arbitration clause of a contract :|ba comparative study of English law and South African law / Anthony Lehlohonolo Ditedu." Thesis, 2014. http://hdl.handle.net/10394/13319.
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Most jurisdictions have over the past two decades experienced reforms with regard to arbitration law. These include England, America, France, Germany and the Netherlands. These reforms were necessary as the trend in the modern era shows that businessmen situated in different countries usually prefer to have their disputes resolved by arbitration as opposed to court litigation. To have disputes resolved effectively, it is surely a desirable thing to have laws that would promote the use of arbitration as an alternative dispute resolution. This would also ensure progressive international trade which is an important aspect of development in the South African constitutional state.
One aspect of the law that would ensure a speedy and effective resolution of dispute by means of arbitration is the incorporation of the doctrine of separability in a country's law. The doctrine of separability provides that an arbitration agreement is a separate and independent contract from the main contract in which it is incorporated. In light of the above, the primary purpose of this study is to compare and analyse the English legal system with that of South Africa with specific focus on the doctrine of separability.LLM (Import and Export Law), North-West University, Potchefstroom Campus, 2014
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RAZIMOVÁ, Veronika. "Proces rozhodování v etickém kontextu jako výchovný úkol u žáků 8. a 9. tříd." Master's thesis, 2014. http://www.nusl.cz/ntk/nusl-172613.
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The thesis presents a process of decision-making in ethical context as an educational task and considers pupils of 8th and 9th classes in particular. The questions which this thesis focuses on while achieving the aim can be formulated as follow: How is a pubescent able to consider possibilities of their action, and what can influence their thinking? In which way can we as educators help them? In which measure is our decision-making truly independent? Are there any rules which need to be respected while taking a decision? Which problems of decision-making emerge in the contemporary "competence attitude" in education? On the basis of summarising knowledge of developmental field, philosophy of education, and ethics, the conclusion of this thesis was arrived at untenability of contemporary educational system, in the fields of moral values and attitudes in particular.
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Latter, S., A. Smith, Alison Blenkinsopp, P. Nicholls, P. Little, and S. R. Chapman. "Are nurse and pharmacist independent prescribers making clinically appropriate prescribing decisions? An analysis of consultations." 2012. http://hdl.handle.net/10454/6062.
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OBJECTIVES: Legislation and health policy enabling nurses and pharmacists to prescribe a comprehensive range of medicines has been in place in the UK since 2006. Our objective was to evaluate the clinical appropriateness of prescribing by these professionals. METHODS: A modified version of the Medication Appropriateness Index (MAI) was used by 10 medical, seven pharmacist and three nurse independent raters to evaluate a sample of 100 audio-recorded consultations in which a medicine was prescribed by a nurse or pharmacist. Raters were current prescribers with recognized experience in prescribing. Consultations were recorded in nine clinical practice settings in England. RESULTS: Raters' analysis indicated that, in the majority of instances, nurses and pharmacists were prescribing clinically appropriately on all of the ten MAI criteria (indication, effectiveness, dosage, directions, practicality, drug-drug interaction, drug-disease interaction, duplication, duration, cost). Highest mean 'inappropriate' ratings were given for correct directions (nurses 12%; pharmacists 11%) and the cost of the drug prescribed (nurses 16% pharmacists 22%). Analysis of raters' qualitative comments identified two main themes: positive views on the overall safety and effectiveness of prescribing episodes; and potential for improvement in nurses' and pharmacists' history-taking, assessment and diagnosis skills. CONCLUSIONS: Nurses and pharmacists are generally making clinically appropriate prescribing decisions. Decisions about the cost of drugs prescribed and assessment and diagnostic skills are areas for quality improvement.
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Hong, Tan Sin, and 陳新宏. "The study of the relationship between the competence of administrative digitization and the operation of informative management system based on Pay-Fong Independent Middle School in Malaysia." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/10262861279810203143.
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碩士國立彰化師範大學
教育研究所
104
The main purpose of this study was to explore the relationship between the competence of administrative digitization and the operation of informative management system based on Pay-Fong Independent Middle School in Malaysia. Were used to survey selected 121 teacher, administration staff and staff from Pay-Fong Independent Middle School in Malaysia. The statistical methods used to analyzed the data were descriptive statistic and Pearson’s product-moment correlation. The conclusions of the study were summarized as follows: 1. Pay-Fong Independent Middle School teacher’s for each of the current situation for administrative digitization, competence of administrative digitization and operation of informative management system was higher than average level. 2. There is a difference in the competence of administrative digitization among teachers of different sex, The average number of male teachers is higher than that of female teachers. And in the operation of the information management system, the average number of male and female teachers is the same. 3. There is a difference in the competence of administrative digitization and the operation of the information management system among teachers of different age, On the whole, the average number of teachers with 41-50 years old was the highest. 4. There is a difference in the competence of administrative digitization among teachers of different seniority, Overall in 5 years (including 5 years) the highest average score of Teachers. And there are differences in the operation of the information management system, On the whole with the years 16-20 years' average highest. 5. There is a difference in the competence of administrative digitization among teachers of different education, On the whole, the average score of college teachers is the highest. And there are differences in the operation of the information management system, On the whole, the average number of teachers with high school education is the highest. 6. There is a difference in the competence of administrative digitization and the operation of the information management system among teachers of different Position, On the whole, the highest number of administrative personnel. 7. There was a significant positive correlation between competence of administrative digitization and the operation of informative management system. Finally, based on the results, suggestions for educational administration agencies, Chinese Independent Middle School it department, Dong Zong it department and future studies were proposed.
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Pavlásková, Zdeňka. "Státní zastupitelství v civilním procesu." Doctoral thesis, 2019. http://www.nusl.cz/ntk/nusl-408397.
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This dissertation is divided into a general part (chapters 1 through 6) and a specific part (chapter 7). The general part contains chapters devoted to the historical development of public prosecution and the office of the public prosecutor with an emphasis on developments in civil proceedings, primarily after 1989. Further attention is dedicated to a current expert discussion of the constitutional position of the office of the public prosecutor within the system of state power. Explanations are also given for the independence and impartiality of the office of the public prosecutor in a qualitative comparison with the independence and impartiality of the courts. The following part of the dissertation focuses on a description of the framework of the office of the public prosecutor, including the new institution of the Institute of the European Public Prosecutor. The subsequent chapter is concerned with the organisation and staffing of the non-criminal division of the public prosecutor's office on all levels. This is followed by a chapter devoted to the legal sources amending and relating to the non-criminal activity of the office of the public prosecutor. A substantial part of the general part of this dissertation consists of a description of the role of the office of the public prosecutor in civil...
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Jönsson, Josefin, and Linda Lahger. "Förtroendet för revisorer : En kvantitativ studie om faktorer som påverkar stora företags förtroende för revisorer." Thesis, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-18806.
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The audit industry is not any industry; it is crucial to all business activities. However, the trust of the auditors has been questioned following the noted corporate scandals which revealed financial crime and accounting fraud. Since the scandals affected large companies the most, and that large companies have auditing obligations, it is important to investigate how the trust of auditors appears in this group. The purpose of the study is therefore to explore factors that affect large firm's trust in auditors. The study is however limited to only investigate this nationally. Based on previous research, it can be assumed that the auditor's competence, independence, confidentiality and laws and norms affect the large companies’ trust. The four factors constitute the study's independent variables and thus the developed model. To empirically test the model, a web-based survey has been conducted, resulting in 78 answers. All independent variables proved to be positively significant, which means that there is a statistically positive connection between each independent variable and the dependent variable trust. The conclusion of the study is therefor that large companies have greater trust for an auditor who has good competence, acts independently, maintains the confidentiality and follow laws and norms of the audit industry. Since we investigated factors that affect large firm's trust, it would be interesting to read a comparative analysis of factors affecting the trust of small, medium and large companies. Another interesting study would be to investigate how the auditor agencies market to reach both existing and potential clients.Revisionsbranschen är inte vilken bransch som helst, den är nämligen avgörande för all näringsverksamhet. Däremot har förtroendet för revisorerna ifrågasatts efter de uppmärksammade företagsskandalerna som innebar att ekonomisk brottslighet och redovisningsfusk avslöjades. Då skandalerna berörde stora företag mest samt att stora företag har revisionsplikt, är det av betydelse att undersöka hur förtroendet för revisorerna ser ut i denna grupp. Studiens syfte är därför att utforska faktorer som påverkar stora företags förtroende för revisorer. Dock avgränsas studien till att enbart undersöka förtroendet för revisorer nationellt. Utifrån tidigare forskning kan det antas att revisorns kompetens, oberoende, tystnadsplikt samt lagar och normer påverkar de stora företagens förtroende. De fyra faktorerna utgör således studiens oberoende variabler och därmed utvecklade modell. För att empiriskt testa modellen har en webbaserad enkätundersökning genomförts, vilket resulterade i 78 fullständiga svar. Samtliga oberoende variabler visade sig vara positivt signifikanta, vilket tyder på att det finns ett statistiskt positivt samband mellan varje oberoende variabel och den beroende variabeln förtroende. Studiens slutsats är således att stora företag har högre förtroende för en revisor som har god kompetens, agerar oberoende, upprätthåller tystnadsplikten samt följer revisionsbranschens lagar och normer. Då vi undersökt faktorer som påverkar stora företags förtroende, hade det varit intressant att läsa en jämförande analys gällande faktorer som påverkar små, medelstora och stora företags förtroende. En annan intressant studie hade varit en undersökning om hur revisionsbyråer marknadsför sig för att nå både befintliga och potentiella klienter.
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Nguého, André Ferdinand Takounjou. "Aimé Césaire: De la révolte à la révolution: Pour une lecture croisée postcoloniale des oeuvres d´Aimé Césaire et de Frantz Fanon." Doctoral thesis, 2017. http://hdl.handle.net/1822/58343.
Full textAbstract:
Thèse de Doctorat Sciences de la Littérature (Spécialité en Théorie Littéraire)The main objective of this work is to reflect on the historical and cultural path of the African continent after the recent celebration of the 50th anniversary of the African independences. What is the feedback of the course for the new African nations? To answer this question, I revised all the African history in the light of two francophone authors from Martinique Island. I intersected the reflections of Aimé Césaire and Frantz Fanon in a post-colonial way for a journey in the African roots extended in the diaspora. This journey led me in an imagologic study in the colonial context: the colonial structure was constructed upon an iconoclast1 representation of the new world discovered by the 14, 15 and 16th century’s explorers. That information is the starting point of two interconnected events: Slavery and Colonization. Reacting against that hetero-image, the Negros built up an auto-image named “Négritude” whose principal initiator was Aimé Césaire. This author wanted to revalorize the Negro’s culture and, pragmatically, prepare the decolonization of the territories under the colonial domination. Unfortunately, beside its revolutionary esthetic value, the pragmatism of the Negritude movement as described by Césaire was a political failure. In fact, the independences acquired according to the Negritude program failed. The socioeconomic discrepancies resulting from the colonialism were not treated adequately. One of the causes of this failure was, according to Fanon, the construction of State-race instead of State-nation after the proclamation of the independences. Consequently, we can consider the “Printemps Arabe” as an upcoming of the social antagonism which was poorly treated from the word go after Independence. This was a result of the inadequacy of the cultural racism veiled in the negritude manner of solving problems as for instance the fundamental question of the land. On the other hand, the question of the French colonialism specificity cannot be neglected. In fact, the assimilation politic of the French colonial Empire didn’t offer a good emancipation board to the indigenous people. The French Union project built after the Second World War represented for itself a kind of continuation of colonization regardless of the international context of that moment characterized by the United Nations declarations. This was substantially complicating the task of the new emerging leaders. The last part of this work is a pedagogic sequence for teaching French as a Foreign Language in the curricular revision context initiated by the ESCOLA + program in São Tomé and Principe.
Este trabalho pretende reflectir sobre o percurso histórico-cultural do continente africano numa altura em que se acabou de celebrar o quinquenário das independências. Qual é o balanço do percurso para as novas nações africanas? Responder a esta pergunta levou-me a revisitar toda a história do continente à luz da obra de dois autores da Martinique. Cruzei o olhar de Aimé Césaire e de Frantz Fanon numa perspectiva pós-colonial para uma viagem nas raízes africanas que se encontram espalhadas na diáspora. Esta viagem me tem levado a um estudo da imagiologia no contexto colonial: a estrutura colonial baseava-se numa representação iconoclasta2 do novo mundo descoberto pelos exploradores dos séculos 14, 15 e 16. Esta informação deu início a dois eventos interligados a saber a escravatura e a colonização. Os Negros, em reacção contra esta hétero-imagem, construíram uma auto-imagem denominada “negritude” cujo progenitor principal foi Aimé Césaire. Pretendeu este autor revalorizar a cultura negra e, pragmaticamente, preparar a descolonização dos territórios sob domínio colonial. No entanto, o pragmatismo do movimento da negritude como o entendia Césaire foi um fracasso num ponto de vista político não obstante o valor estético revolucionário do mesmo. Com efeito, as independências adquiridas segundo o programa-negritude não resultaram: não se conseguiu ultrapassar as desigualdades socioeconómicas resultantes do colonialismo. Uma das causas deste fracasso foi, segundo Fanon, a construção de Estadoraça em vez de Estado-nação após as independências. Consequentemente, podemos ler o “Printemps arabe” como um ressurgimento dos antagonismos sociais que foram mal geridos logo após as independências; consequência da inadequação do racismo cultural que se escondia no esquema da “negritude” na resolução por exemplo da questão fundamental das terras. De outra parte, a questão da especificidade do colonialismo francês não pode ser esquecida. Com efeito, a política assimilacionista do império colonial francês não oferecia um bom quadro de emancipação dos colonizados. O projecto da União Francesa montado após a segunda guerra mundial representava por si só uma espécie de prolongação da colonização não obstante o contexto internacional da hora caracterizado pelas declarações das Nações Unidas. Uma tal situação complicava substancialmente a tarefa da classe dirigente emergente. A última parte deste trabalho é uma sequência pedagógica de ensino do francês língua estrangeira no contexto da revisão curricular estipulada pelo programa Escola + em São Tomé e príncipe.
Ce travail prétend réfléchir sur le parcours historico-culturel du continente africain dans un contexte bien particulier: on vient de célébrer le cinquantenaire des indépendances. Quel est le bilan du parcours des jeunes Etats africains ? Afin de répondre au mieux à cette question, j’ai revisité toute l’histoire du continente à la lumière des oeuvres de deux auteurs martiniquais. J’ai pour ainsi dire, croisé le regard d’Aimé Césaire et de Frantz Fanon dans une perspective postcoloniale pour un voyage dans les racines africaines qui s’étendent jusque dans la diaspora. Ce voyage m’a conduit dans une étude de l’imagologie dans le contexte colonial: la structure coloniale reposait sur une représentation iconoclaste3 du nouveau monde découvert par les explorateurs des 14e, 15e et 16e siècles. Cette information donna naissance à deux événements interconnectés à savoir l’esclavage et la colonisation. Les Noirs, en réaction contre cette hétéro-image, ont construit une auto-image dénommé “Négritude” dont le promoteur principal est, à n’en pas douter, Aimé Césaire. Ce dernier prétendait revaloriser la culture nègre et, pragmatiquement, préparer a décolonisation des territoires sous domination coloniale. Cependant, le pragmatisme de la Négritude comme l’entendait Césaire se solda par un échec du point de vue politique malgré les valeurs ô combien esthétique et révolutionnaire de ce mouvement. En effet, les indépendances proclamées selon le programme “négritude” ne portèrent pas les fruits escomptés: les inégalités socioéconomiques héritées de la colonisation n’ont pu être jugulées. L’une des causes de cet échec fut, selon le critérium analytique de Fanon, la construction des Etats-race au lieu des Etats-nation après les indépendances. Par ricochet, nous pouvons lire le “Printemps arabe” comme une résurgence des antagonismes sociaux qui furent mal gérés dans la période postindépendance; conséquence de l’inadéquation du racisme culturel qui se cachait un tant soit peu sous le manteau Négritude » dans la résolution des problèmes cruciaux de l’heure comme par exemple la question agraire. D’autre part, la question de la spécificité du colonialisme français ne peut passer inaperçue. En effet, la politique assimilationniste de l’empire colonial français ne proposait point un bon cadre propice à l’émancipation des colonisés. Le projet de l’Union Française monté après la seconde guerre mondiale représentait à lui seul une espèce de prolongation de la colonisation malgré le contexte international de l’heure caractérisé par les déclarations des Nations Unies. Une telle situation compliquait substantiellement la tâche de la jeune classe dirigeante émergente. La dernière partie de ce travail est une séquence pédagogique destinée à l’enseignement du français langue étrangère (FLE) dans le contexte de la révision curriculaire initiée par le programme « Escola + » à São Tomé et Principe.
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Červenková, Martina. "Možnosti využití internetu ve výuce německého jazyka na gymnáziích v České republice." Master's thesis, 2013. http://www.nusl.cz/ntk/nusl-328107.
Full textAbstract:
The aim of this diploma thesis is to show the possibilities of using the Internet in order to make language learning more effective. In the centre of attention is the language learning at secondary schools in the Czech Republic. The aims, contents and particularities of teaching German at secondary schools in the Czech Republic are defined at the beginning, followed by a discussion about convenient didactic methods according to the educational theories. Internet tools and other its characteristics, which could contribute to the efficiency improvement of language teaching, are also introduced. The thesis also pays attention to the specialized terminology. In the practical part, we can find, at first, some specific prerequisites of using the Internet in teaching a foreign language. We can also find some concrete examples of using the Internet as a support in teaching with regards to the established educational aims. All is based on my own teaching experience and on an extensive internet and foreign literature research. Some useful internet web pages are also mentioned. The thesis shows that the Internet offers quite a lot of possibilities which could, in a way, contribute to efficiency improvement in teaching German.