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1
Ndiaye, Chloé. "L'avenir des professions libérales en commun." Thesis, Montpellier, 2017. http://www.theses.fr/2017MONTD019.
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Les professions libérales sont définies par la loi du 22 mars 2012 et sont caractérisées par leur degré de qualification, leur indépendance et leur grande ancienneté pour certaines comme les médecins ou les avocats. En effet, leurs racines peuvent remonter jusqu' à l'Antiquité gréco-romaine et de ce fait, elles sont profondément ancrées dans nos sociétés occidentales.Les professions libérales ont surmonté les grandes crises des siècles passés tout en conservant les règles et traditions qui leurs sont intrinsèques comme l'indépendance ou le respect de règles déontologiques. Néanmoins, ces professions se sont peu à peu rapprochées des modèles classiques du monde des affaires en s'assimilant elles-mêmes à des entrepreneurs et en se regroupant pour exercer. Actuellement, elles font face à de nouveaux changements initiés par la volonté des institutions de l'Union européenne de les rendre plus compétitives et de les soumettre aux règles du droit de la concurrence. La récente et difficile adoption de la loi dite "Macron" en est la parfaite illustration. Ainsi, l'étude de leurs origines et de leur développement permet, d'une part, de comprendre les raisons de l'existence de structures d'exercice qui leurs sont propres et d’autre part, de se questionner sur leur nature, la préservation de leurs caractéristiques et les potentielles limites à l'évolution de leurs modes d'exercice en communIndependent professions, which are called in french « professions libérales », are a certain type of professionals highly qualified such as lawyers or medical doctors, for instance.Their common roots are deeply attached to the long history of occidental societies starting from the Greek and Roman Antiquity.They faced and overcame several crisis during their evolution but they managed to preserve their main features such as independence or specific codes of ethics.Indeed, step by step, they started to merge with the common classic business structures and adapt their specificities to the modern economy.Nowadays, they still have to adapt themselves to new major economic stakes including those coming from the European Union requirements of becoming more competitive and follow the rules of competition law.On the one hand, studying the origins of those professions and the way they built themselves, allow us to understand why they needed their own structures and ways of working together. On the other hand, this approach leads us to the following question: Are the independent high qualified professions, or liberal professions, doomed to reach limits in their evolution toward modernity because of their own nature?In France, it seems like they are, and will be, undergoing changes for years to come and maybe their legal definition will also have to evolve with them
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Antunes, Francisco Angelo. "A institucionalização da atividade do auditor independente." Universidade Presbiteriana Mackenzie, 2010. http://tede.mackenzie.br/jspui/handle/tede/875.
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Previous issue date: 2010-11-17The development of the capitalist system has required more and more participation in the labor market of qualified professionals and the development process of capitalism in its various stages has led to constant changes in the structure of that market. Lately the changes in business in Brazil have been more applicants, mainly from the process of stabilization and liberalization of the economy, these changes, which has been accentuated in the current phase of increasing globalization. This study is a contribution for the research of the emergence and evolution of the activity of the independent auditor in Brazil. The study also presents a brief comparative analysis of the development process of this activity in Brazil with that presented in other countries and also an assessment of the contribution that the activity can bring to society. For this, a search was conducted based on the sociology of professions, in order to understand how this specialization has become institutionalized, narrowed its field of operation in the country and whether it is or not, in the process of becoming from a field of accounting to autonomous profession. The research method used was the historiography, based on the model developed by Larson (1977) called Professional Project. We also conducted interviews with teachers and recognized experts in the area and the results were analyzed by the methodological approach of content analysis, which was based on the model developed by Bardin (2004). The results suggest that the process of professionalization of the independent auditor is still ongoing and for now does not meet all the requirements necessary and sufficient to be considered, from the perspective of the sociology of professions, a full profession. Although the activity already meets most of these requirements, there are still some steps to go.
O desenvolvimento do sistema capitalista tem requerido cada vez mais a participação, no mercado de trabalho, de profissionais qualificados, e o processo de desenvolvimento do capitalismo vem provocando constantes alterações na estrutura desse mercado. Ultimamente as mudanças no mundo dos negócios brasileiro têm sido mais recorrentes, principalmente a partir do processo de estabilização e abertura da economia, processo que tem se acentuado na atual fase de globalização econômica. A presente pesquisa é uma contribuição ao estudo do surgimento e da evolução da atividade do auditor independente no Brasil. O estudo apresenta também uma breve análise comparativa do processo de desenvolvimento dessa atividade no Brasil com o apresentado em outros países e, ainda, uma avaliação sobre a contribuição que a atividade pode trazer à sociedade. Para tanto, foi realizada uma pesquisa fundamentada na Sociologia das Profissões, com o objetivo de entender como esta especialização se institucionalizou, delimitou seu campo de atuação no país e se está, ou não, em processo de se transformar, de especialização contábil, em profissão autônoma. O método de pesquisa utilizado foi o historiográfico, baseado no modelo desenvolvido por Larson (1977) de estratégia profissional (Professional Project). Foram também realizadas entrevistas com professores e profissionais de renome e experiência reconhecida na área, e o resultado foi analisado pela abordagem metodológica da análise de conteúdo, que se baseou no estudo desenvolvido por Bardin (2004). Os resultados obtidos sugerem que o processo de profissionalização do auditor independente ainda está em curso e, por ora, não atende a todos os requisitos necessários e suficientes para ser considerada, sob a ótica da Sociologia das Profissões, uma profissão plena. Embora a atividade já atenda à maioria desses requisitos, ainda existem algumas etapas a percorrer.
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Humphreys, Stephen John. "The work of Phase I ethics committees : expert and lay membership." Thesis, University of Hertfordshire, 2013. http://hdl.handle.net/2299/10314.
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Previous research has noted that members of research ethics committees are unclear about the extent of their roles. In this study, research amongst members of independent ethics committees (IECs) about how the ‘expert’ and ‘lay’ roles are understood and operationalized offers an explanation for this lack of clarity. IECs were selected for study because they have only addressed one type of research (Phase 1 ‘healthy volunteer’ studies) and this limited remit suggested that it would be in such committees that the member roles would have become most pronounced. Drawing on findings from the sociology of professions and employing a phenomenological approach to understanding, 20 semi-structured interviews with both expert and lay members of these committees revealed that a number of members were not only unclear about the roles, but unclear too whether they, or certain of their colleagues, were in which membership category. Notwithstanding this fact, and paradoxically, the ‘expert’ designation was seen as granting its members a privileged position on the committees. The expert member was seen to be either a medically qualified member or one tightly associated with the medical model. Such a repository of expertise being with the medical model privileges this model in ethics review such that other matters formally to be scrutinized by ethics committees become marginalised. Participant safety was the prime concern of the ethics review for IEC members. This relegated other matters including the adequacy of the insurance arrangements, the readability of the consent forms, the fairness of the inclusion criteria, and so forth, into areas of lesser concern. That this occurs though when the science, the safety and the methodology of the trials are already – separately - subject to an independent analysis by a body of experts, whose statutory role is to concern itself with these issues such that no trial may occur without their sanction, is of significance. IEC members were cognizant of this duplication of role but unable to resolve it. The situation could be accounted for as due to capture by the medical model and a cognitive dissonant process. Members’ training and education were found to have been neglected because under the medical professions’ gaze no other type of knowledge was considered necessary in ethics review. The study revealed that the medical profession’s dominance of such committees accounts for the members’ role uncertainty and as such allies itself to Freidson’s theory of professional dominance. If such a concept has been thought to be an obsolete one, this study suggests such a notion of the status of the theory is premature. The medical model’s status is implicitly accepted such that nothing else need be considered. The research calls for further studies to corroborate such findings in other research ethics settings and for a debate about what society wants its ethics committees to focus upon in their review.
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Morize, Noémie. "Les coûts de l’autonomie : économistes et médecins libéraux dans les réformes expérimentales des soins primaires." Electronic Thesis or Diss., Paris, Institut d'études politiques, 2024. http://www.theses.fr/2024IEPP0009.
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Dans le secteur des soins primaires, ces dernières décennies sont marquées par le développement des maisons de santé pluriprofessionnelles, permettant à des professionnels libéraux de bénéficier de financements publics en échange d’une coordination pluriprofessionnelle accrue. Leur essor s’accompagne de l’apparition de financements collectifs et complémentaires au paiement à l’acte. À partir de 2019, deux expérimentations de financement visent à augmenter la collectivisation des professionnels de santé afin de les responsabiliser malgré leur statut libéral, en leur attribuant le mérite de résultats de santé. Ces expérimentations sont promues par des économistes administratifs, et relayées par des médecins généralistes libéraux, entrepreneurs de ces réformes. Comment expliquer cette alliance a priori improbable, entre des médecins historiquement attachés à leur autonomie libérale, et des pouvoirs publics soucieux de réformer l’exercice libéral ?L’enquête qualitative, conduite de 2019 à 2023, mobilise l’observation de réunions liées à la mise en œuvre des expérimentations, et une centaine d’entretiens semi-directifs avec des acteurs administratifs et des professionnels de santé. Ma thèse montre l’existence d’une communauté d’acteurs qui se mobilisent autour de la promotion des expérimentations tout en effectuant des compromis réciproques. Les économistes administratifs amendent les modèles économiques pour préserver leur relation avec les médecins. Certains médecins, acculturés à l’économie, cherchent à présent à organiser les soins selon cette logique. Pour autant, les médecins généralistes réaffirment une place centrale dans les relations entre groupes professionnelsIn the primary care sector in France, “Multidisciplinary Primary Care Groups,” or MSPs, have progressively been introduced to enhance care coordination between self-employed healthcare professionals. These initiatives diversify the predominantly fee-for-service-based remuneration model within primary care, by adding publicly funded add-on payments for coordination efforts. Two pilot programs launched in 2019 sought to advance these reforms further, striving to increase care professionals’ accountability by providing financial incentives for reaching common health outcome goals for their shared patient groups. These initiatives were conceived by administrative executives trained in economics and received support from self-employed general practitioners. This doctoral study aims to explore the mechanisms behind the unlikely collaboration between general practitioners, traditionally known for their autonomy, and stakeholders seeking to reform the self-employed system in primary care.Through case studies involving qualitative data collection from 2019 to 2023, including observations and approximately one hundred interviews, the study reveals a group of stakeholders including administrative economists, researchers, and self-employed health professionals, advocating for these pilot programs and open to compromises to achieve their respective goals. Administrative economists adapt their strategies to maintain their relationships with practitioners, while some general practitioners, well versed in economic principles, seek to reorganize care accordingly. However, they also assert their central position in professional relationships
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Sharma, Vineeta Divesh, and N/A. "The Effects of Independent Audit Committee Member Characteristics and Auditor Independence on Financial Restatements." Griffith University. Department of Accounting, Finance and Economics, 2006. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20071108.143642.
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The U.S. Securities and Exchange Commission (SEC) continues to reform the corporate governance mechanisms in order to improve the quality of financial reporting and thus, enhance the confidence of investors in the stock market and in the accounting profession. Despite the efforts of the SEC, financial reporting scandals continue with record numbers of financial restatements documented by the General Accounting Office. A financial restatement is a correction of a previously misstated financial statement. There is a small volume of literature examining the effects of corporate governance mechanisms on financial restatements. The results of these studies however, are mixed and possibly explained by their narrow focus and omitted variables that could influence the effectiveness of audit committees. Consequently, this study examines the effects of independent audit committee member characteristics and auditor independence on financial restatements. Specifically, this study investigates the relationship between the likelihood of financial restatements and: (1) the expertise of the independent audit committee members, (2) the expertise and diligence of the independent audit committee members, (3) the reputation of the independent audit committee members, (4) the interaction effect of expertise, diligence and reputation, (5) the tenure of the independent audit committee members, and (6) the cash compensation paid to independent audit committee members. Prior studies have not investigated some of these variables or the interaction effects of independent audit committee member characteristics on financial restatements. This study also investigates the association between auditor independence and financial restatements. The SEC alleges that an increasing number of audit failures are due to the lack of auditor independence. One of the major sources of the lack of auditor independence is the auditors economic dependency on the client. The provision of non-audit services increases the financial reliance of the auditor on the client. As a result, the auditor may become reluctant to raise issues with the preparation of the financial statements at the risk of foregoing the lucrative non-audit services fees. The SEC believes that longer audit firm tenure can also impair auditor independence and Section 203 of the Sarbanes-Oxley Act suggests periodic audit firm rotation. Therefore, auditor independence was measured as: (1) fees paid to the auditor, and (2) audit firm tenure. Finally, this study extends the prior literature by studying the interaction effects of independent audit committee member characteristics and auditor independence on financial restatements. This interaction effect is important because the external auditor and the audit committee are regarded vital governance mechanisms that interact and exchange dialogue in the performance of their respective oversight of the financial reporting process. Prior research has not investigated this important interaction effect. The sample of the study comprises 69 U.S. publicly listed companies that announced their restatement from 1 January 2001 to 31 December 2002. These companies were matched with 69 non-restatement companies based on industry and size. The data for the study is derived from SEC filings such as Form 10-K and DEF 14A, and Compustat. The univariate results show that compared to restatement firms, non-restatement firms generally have effective audit committee characteristics. The audit committees of non-restatement firms have members who are experts, diligent, reputable and appropriately compensated. They also pay lower non-audit services and total fees, and have audit firms with longer tenure. The multivariate results show that after controlling for other governance structures and firm specific non-governance variables, the likelihood of financial restatements is related to independent audit committee member characteristics and auditor independence. Specifically, the likelihood of financial restatements decreases when independent audit committee members are: (1) experts, (2) experts and diligent, (3) reputable, (4) experts, diligent and reputable, and (5) appropriately compensated. The audit committee member tenure variable is insignificant. In relation to the auditor independence variables, the multivariate results show that the likelihood of financial restatements increases when the non-audit services and total fees generated by the client are higher. On the other hand, the likelihood of financial restatements decreases when audit firm tenure is longer. The empirical results of this study suggest that independent audit committees are more effective overseers of the corporate financial reporting and auditing processes when: they comprise majority experts, they meet regularly, their members are reputable, and audit committee members are appropriately compensated. On the other hand, external auditors are not deemed to be effective overseers of the corporate financial reporting process when the non-audit services and total fees generated by the client are higher but are effective when audit firm tenure is long. The results support the SECs concerns regarding the provision of non-audit services impairing auditor independence. The results also support the Sarbanes-Oxley Act of 2002 which under Section 201 prohibits external auditors from providing certain non-audit services to its audit client. Overall, these results support the regulatory efforts to increase the quality of financial reporting by enhancing the corporate governance process related to audit committees and auditor independence. However, the results do not support calls to limit the tenure of the auditor. The results of the multivariate interaction effects suggest that, after controlling for other governance structures and firm specific non-governance variables, when the non-audit services and total fees generated by the client are higher, the likelihood of financial restatements increases under conditions when the audit committee is not effective (a non expert audit committee, an audit committee that does not meet regularly, an audit committee whose members are not reputable or an audit committee that is not appropriately compensated). The implication of this result is that it provides evidence of conditions under which restatements take place. Knowledge of such conditions could aid regulators further improve the financial reporting process and corporate governance. This knowledge will support regulators in revising policies that ensure audit committee members are not only independent but also comprise other critical qualities. These improvements to the audit committee coupled with the existing regulations on the provision of non-audit services suggest a companys governance will be more effective. Overall, the results extend current knowledge in the sparse but growing literature related to financial restatements and corporate governance, and extend our understanding of the effectiveness and interaction of governance mechanisms in reducing financial restatements.
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Sharma, Vineeta Divesh. "The Effects of Independent Audit Committee Member Characteristics and Auditor Independence on Financial Restatements." Thesis, Griffith University, 2006. http://hdl.handle.net/10072/366715.
Full textAbstract:
The U.S. Securities and Exchange Commission (SEC) continues to reform the corporate governance mechanisms in order to improve the quality of financial reporting and thus, enhance the confidence of investors in the stock market and in the accounting profession. Despite the efforts of the SEC, financial reporting scandals continue with record numbers of financial restatements documented by the General Accounting Office. A financial restatement is a correction of a previously misstated financial statement. There is a small volume of literature examining the effects of corporate governance mechanisms on financial restatements. The results of these studies however, are mixed and possibly explained by their narrow focus and omitted variables that could influence the effectiveness of audit committees. Consequently, this study examines the effects of independent audit committee member characteristics and auditor independence on financial restatements. Specifically, this study investigates the relationship between the likelihood of financial restatements and: (1) the expertise of the independent audit committee members, (2) the expertise and diligence of the independent audit committee members, (3) the reputation of the independent audit committee members, (4) the interaction effect of expertise, diligence and reputation, (5) the tenure of the independent audit committee members, and (6) the cash compensation paid to independent audit committee members. Prior studies have not investigated some of these variables or the interaction effects of independent audit committee member characteristics on financial restatements. This study also investigates the association between auditor independence and financial restatements. The SEC alleges that an increasing number of audit failures are due to the lack of auditor independence. One of the major sources of the lack of auditor independence is the auditor’s economic dependency on the client. The provision of non-audit services increases the financial reliance of the auditor on the client. As a result, the auditor may become reluctant to raise issues with the preparation of the financial statements at the risk of foregoing the lucrative non-audit services fees. The SEC believes that longer audit firm tenure can also impair auditor independence and Section 203 of the Sarbanes-Oxley Act suggests periodic audit firm rotation. Therefore, auditor independence was measured as: (1) fees paid to the auditor, and (2) audit firm tenure. Finally, this study extends the prior literature by studying the interaction effects of independent audit committee member characteristics and auditor independence on financial restatements. This interaction effect is important because the external auditor and the audit committee are regarded vital governance mechanisms that interact and exchange dialogue in the performance of their respective oversight of the financial reporting process. Prior research has not investigated this important interaction effect. The sample of the study comprises 69 U.S. publicly listed companies that announced their restatement from 1 January 2001 to 31 December 2002. These companies were matched with 69 non-restatement companies based on industry and size. The data for the study is derived from SEC filings such as Form 10-K and DEF 14A, and Compustat. The univariate results show that compared to restatement firms, non-restatement firms generally have effective audit committee characteristics. The audit committees of non-restatement firms have members who are experts, diligent, reputable and appropriately compensated. They also pay lower non-audit services and total fees, and have audit firms with longer tenure. The multivariate results show that after controlling for other governance structures and firm specific non-governance variables, the likelihood of financial restatements is related to independent audit committee member characteristics and auditor independence. Specifically, the likelihood of financial restatements decreases when independent audit committee members are: (1) experts, (2) experts and diligent, (3) reputable, (4) experts, diligent and reputable, and (5) appropriately compensated. The audit committee member tenure variable is insignificant. In relation to the auditor independence variables, the multivariate results show that the likelihood of financial restatements increases when the non-audit services and total fees generated by the client are higher. On the other hand, the likelihood of financial restatements decreases when audit firm tenure is longer. The empirical results of this study suggest that independent audit committees are more effective overseers of the corporate financial reporting and auditing processes when: they comprise majority experts, they meet regularly, their members are reputable, and audit committee members are appropriately compensated. On the other hand, external auditors are not deemed to be effective overseers of the corporate financial reporting process when the non-audit services and total fees generated by the client are higher but are effective when audit firm tenure is long. The results support the SEC’s concerns regarding the provision of non-audit services impairing auditor independence. The results also support the Sarbanes-Oxley Act of 2002 which under Section 201 prohibits external auditors from providing certain non-audit services to its audit client. Overall, these results support the regulatory efforts to increase the quality of financial reporting by enhancing the corporate governance process related to audit committees and auditor independence. However, the results do not support calls to limit the tenure of the auditor. The results of the multivariate interaction effects suggest that, after controlling for other governance structures and firm specific non-governance variables, when the non-audit services and total fees generated by the client are higher, the likelihood of financial restatements increases under conditions when the audit committee is not effective (a non expert audit committee, an audit committee that does not meet regularly, an audit committee whose members are not reputable or an audit committee that is not appropriately compensated). The implication of this result is that it provides evidence of conditions under which restatements take place. Knowledge of such conditions could aid regulators further improve the financial reporting process and corporate governance. This knowledge will support regulators in revising policies that ensure audit committee members are not only independent but also comprise other critical qualities. These improvements to the audit committee coupled with the existing regulations on the provision of non-audit services suggest a company’s governance will be more effective. Overall, the results extend current knowledge in the sparse but growing literature related to financial restatements and corporate governance, and extend our understanding of the effectiveness and interaction of governance mechanisms in reducing financial restatements.Thesis (PhD Doctorate)
Doctor of Philosophy (PhD)
Department of Accounting, Finance and Economics
Griffith Business School
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Salvador, Berenice de Lemos Silva. "Disposições socializadoras e ideal de profissão independente: um estudo de trajetórias individuais de “pejotas” na cidade de Pelotas - RS." Universidade Federal de Pelotas, 2017. http://guaiaca.ufpel.edu.br:8080/handle/prefix/3996.
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O objetivo deste estudo é através da aplicação de um dispositivo metodológico de Bernard Lahire, analisar a trajetória dos trabalhadores de Pessoa Jurídica, verificando se as disposições por eles incorporadas nos diferentes ambientes socializadores influenciam sua escolha por se tornarem profissionais independentes. Com a reestruturação produtiva e do capital, as relações de emprego em todo o mundo passaram a sofrer contínuas alterações, levando a uma intensificação da flexibilização do trabalho. Essas transformações são responsáveis por mudanças técnicas e organizacionais, as quais levam a uma precarização do trabalho e alterações nas formas dos contratos, acentuando as subcontratações, a terceirização, o aumento da informalidade e o surgimento de novas modalidades de trabalho. No Brasil, as novas políticas do governo proporcionam a ampliação da terceirização, o que conduz à um crescimento das práticas empresariais que procuram celebrar contratos através da prestação de serviço de pessoa jurídica. Assim, a chamada “pejotização” vem ganhando espaço, o que nos leva a questionar se a adesão do trabalhador à esta modalidade se dá de forma autônoma ou coercitiva. Lahire nos ajuda a entender o que incentiva um PJ a aderir à essa modalidade de contrato: esta ação é orientada por um patrimônio de disposições constituídas pelos processos de socialização do passado incorporado pelo trabalhador. Para a realização deste estudo portanto, é necessário estudar a trajetória social individual de cada trabalhador PJ.
This study aims, through the application of a methodological device created by Bernard Lahire, to analyze the trajectory of the workers who, instead of being hired as a regular employee, opted to create a legal entity to celebrate a contract with their employer in a process called “pejotização”, a word derived from PJ (Pessoa = Person/Entity + Jurídica = Legal, something like “legal entityzation”). The analysis will verify if the dispositions incorporated by these workers in the different socializing environments have any kind of influence over their choice to become this kind of independent professionals. With the restructuring of the capital and production systems, employment relations throughout the world began to undergo continuous changes, leading to more flexible forms of work. These changes are responsible for technical and organizational changes, which lead to more precarious working conditions and changes in the forms of contracts, accentuating subcontracting, outsourcing, increasing informality and the emergence of new working modalities. In Brazil, new government policies provide for the expansion of outsourcing, which leads to an increase in business practices that seek to enter into contracts through the provision of corporate service. Thus, the so-called "pejotização" has been gaining grounds, which leads us to question whether the worker's adherence to this modality occurs in an autonomous or coercive way. Lahire helps us to understand what encourages a PJ to adhere to this modality of contract: this action is guided by a patrimony of dispositions, constituted by the socialization processes of the past, incorporated by these workers. In order to carry out this study, it is necessary to study the individual social trajectory of each worker PJ.
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Varela, Luz Maria. ""Getting ready" independent living skills program: A professional assessment." CSUSB ScholarWorks, 2007. https://scholarworks.lib.csusb.edu/etd-project/3296.
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Elshendidy, T., Mohamed K. A. Eldaly, and M. Abdel-Kader. "Independent oversight of the auditing profession: A review of the literature." Willy Online Library, 2021. http://hdl.handle.net/10454/18384.
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YesThis paper reviews the literature on the independent oversight of auditing from 2003 to 2018 and provides several research opportunities for filling the identified gaps in that literature. Our review classifies the literature into three themes: (1) the development of independent audit oversight; (2) the effects of independent audit oversight; and (3) the interface between the independent audit oversight authorities and the global audit networks. The paper finds different effects of the independent audit oversight. Positively, it enhances the capital markets by adding more credibility to the published information. Auditors become more conservative about accepting or continuing to work with high-risk clients. At the same time, while audit fees have increased as a result of the additional requirements of independent audit regulation, non-audit fees from audit clients have decreased significantly. Negatively, independent oversight has increased audit concentration and resulted in insufficient choice of auditors in most audit markets.
The full-text of this article will be released for public view at the end of the publisher embargo on 16 Mar 2023.
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Gonsalves, Bronte B. (Bronte Blondina). "Teacher Evaluation Processes and Professional Development Programs in Independent Schools." Thesis, University of North Texas, 1989. https://digital.library.unt.edu/ark:/67531/metadc331778/.
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The purposes of this study were to determine (a) what teacher evaluation processes or instruments are used in the 45 independent schools of the Southwest, (b) what types of professional development activities or programs are provided for teachers in these schools, and (c) how the development and implementation of the teacher evaluation process and professional development programs are perceived by the teaching faculty in selected schools.
Questionnaires were administered to chief administrators of the 45 member schools of the Independent Schools Association of the Southwest. From the 28 schools submitting completed questionnaires and evaluation instruments, it was found that: (a) 3 of the schools had a very informal process, (b) 7 of the schools had an informal process, (c) 12 of the schools had a formal process, and (d) 6 of the schools had a very formal process. Four generalizations emerged from factors evident at the 5 schools selected for on-site visitations which should be addressed by independent schools regardless of the type of evaluation process used: (a) each school should develop a teacher evaluation policy; (b) each school should develop evaluation criteria and procedures that relate to each teacher's classification; (c) each school should delineate the specific role of the chief administrator in the evaluation process, and (d) each school should design a program of preferred professional development activities for each teacher's classification and level of the school. Finally, the recommendation was made that further research on teacher evaluation in independent schools include the investigation of how and why schools select a particular teacher evaluation process.
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Araujo, Kleber Silva de. "A educação continuada na profissão contábil : um estudo de caso no CRC/SE." Universidade Federal de Sergipe, 2008. https://ri.ufs.br/handle/riufs/4624.
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Coordenação de Aperfeiçoamento de Pessoal de Nível SuperiorThis dissertation aims to analyze the Program of Continuing Education in accountancy, implemented by Resolution 945/02 passed by the Federal Council of Accountants, based on the analyses of data collected from 2003 to 2005 by independent auditors working in the state of Sergipe. Although it has also considered quantitative aspects, this research is primarily qualitative, having adopted a historical-critical focus, according to a dialectical approach; it endeavors to understand facts globally and not in isolation, deprived of a context. Semi-structured interviews were made with the auditors and representatives of the Regional Council of Accountants of Sergipe State. With the results, it was possible to delineate the profile of the members of this profession as well as his/her views on the Program. We found out their dissatisfaction with both the events realized in Sergipe and the possibility that the Program might be extended to the remaining accountancy sectors. It lacks structure and competence alike for its development in the State. The key point is the meager number of courses being offered by training agents, which are highly valued in the fulfillment of professional norms.
Esta dissertação teve como objetivo analisar o Programa de Educação Continuada na profissão contábil, com sua implantação a partir da Resolução nº 945/02 do Conselho Federal de Contabilidade, tomando como base uma análise dos resultados obtidos entre 2003 e 2005, pelos auditores independentes que atuam em Sergipe. A pesquisa é predominantemente qualitativa, apesar de contemplar aspectos quantitativos, e utilizou um enfoque histórico-crítico, dentro da abordagem dialética; buscando compreender os fatos de maneira articulada entre si, e não isoladamente do contexto. Foram realizadas entrevistas semi-estruturadas com os auditores e com representantes do Conselho Regional de Contabilidade de Sergipe. Através dos resultados obtidos, foi possível delinear o perfil desse profissional e a sua percepção em relação ao Programa. Verificamos que há uma insatisfação quanto aos eventos realizados em Sergipe e a possibilidade de expansão do Programa para os demais segmentos de contabilistas, falta estrutura e preparo para seu desenvolvimento em Sergipe. O determinante está na insuficiência de cursos promovidos pelas capacitadoras, que valem pontos para o cumprimento da norma profissional.
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Crane, Joyce L. (Joyce Lydia). "Independent Piano Teachers: An Investigation of Their Attitudes toward Selected Attributes of Profession." Thesis, University of North Texas, 1989. https://digital.library.unt.edu/ark:/67531/metadc330700/.
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The purpose of the study was to investigate independent piano teachers' view of themselves in the light of selected attributes found in sociological writings on the professions. The research problems were: (a) to determine the attitudes which independent piano teachers held toward selected professional attributes; (b) to determine the relationship between the attitudes toward the professional attributes and selected background variables; and (c) to determine the degree of association between these attributes. The problems were addressed by a questionnaire directed to independent piano teachers active in the area of Dallas-Ft. Worth, Texas. Thirty teachers were also interviewed to determine consistency of response and to explore issues which the questionnaire had raised. Reliability and validity were established at acceptable levels. Techniques of statistical analysis included Pearson's product-moment correlation, multiple regression, chi-square in conjunction with Cramer's V_, and factor analysis. The strongest attitudes expressed by the teachers in the study concerned professional self-image, altruism, client orientation, commitment to work, and independence. The most important background variables were age, years of experience, number of students, certification by a professional association, and college degree in music. A multiple regression analysis tested each variable against the dependent variable professional self-image; recognition by others, commitment to work, client orientation, and qualification were found to account for 25% of the common variance. A factor analysis was also conducted to seek out patterns of attitudes among the attributes being studied; seven factors were identified among the subjects' belief systems as Professional Actions, Satisfaction, Quality Control, Professionalism, Compliance, Autonomy, and Focus on Student. These factors accounted for almost half of the total variance in the data. The study concluded that: (a) independent piano teaching was a female-dominated, subsidized occupation, and (b) the piano teachers' professional self-image seemed to be an evaluation of themselves and their work, rather than the use of profession as a definable goal for which to strive.
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Cross, David. "Commitment in liminality : independent consultants betwixt and between organisations, clients and professional bodies." Thesis, University of Bath, 2017. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.760927.
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This thesis investigates the commitment bonds of individuals through the lens of liminality. While workers are able to commit to multiple targets and this has been linked to important performance outcomes, previous study of commitment in the workplace is almost exclusively concerned with organisational contexts and employer-employee dyads thus neglecting the increasingly fragmented and diverse world of work. Commitment is developed here by examining it in a liminal position, a term often applied to cross-boundary knowledge workers due to its ambiguous and uncertain nature but also the freedom of being 'betwixt and between' organisations, professions, and clients. Indicative of this liminal position are independent consultants, a growing army of self-employed freelance knowledge workers who use their tacit knowledge and high levels of human capital to solve complex problems for multiple business clients. Independent consultancy is a growing area and as self-employed independent contractors they are an increasingly important policy battleground. They are vital to our understanding of a changing world of work where existing theories and frameworks are becoming stretched, distorted and perhaps even irrelevant. Adopting a pragmatist research philosophy and making use of a reflexive metamethodology, 50 semi-structured interviews using critical incidents and participatory visual methods were conducted. Thematic analysis was used and a new method of visual metaphor analysis pioneered. The resulting findings focus on three areas. Firstly important targets of commitment are identified; clients, professional bodies, and collaborators. I argue that these act as substitutes for commitment to an organisation because they perform a similar role. Secondly, these bonds of commitment are underpinned by the inherent freedom of a liminal position. Although this freedom is evident in various ways, a more critical reading suggests that it is more complex and relational rather than total. Finally, this freedom from organisational ties and structures can cause conflicts of commitment based on knowledge, time, and contractual issues. Devoid of an organisational employer and many of the accompanying administrative and support mechanisms these conflicts are resolved at an individual level by turning the conflict into a synergy, preventing, avoiding, or in extreme cases changing the nature of the bond altogether. The primary contributions to knowledge are the development of substitutes for organisational commitment, the detailing of conflicts of commitment and their resolution, and the inherent freedom of a liminal position which underpins these. Furthermore, this thesis offers the first investigation using the Klein et al. (2012) reconceptualisation to investigate commitment outside of an organisational employment setting. This context and aspects of liminality are used to further problematise the extant literature and theory around the volition inherent in commitment and the isolation and measurement of targets. Understanding of liminality is advanced in terms of freedom, which is often assumed but rarely explored, and anti-structure by arguing that liminality is full of structure in the form of commitment bonds which act as important anchors and reference points to help minimise the ambiguity.
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Andreasson, Björn, and Maria Bengtsson. "Revisorernas Marknadsföring : en studie om revisorernas relationsmarknadsföring." Thesis, Karlstads universitet, Fakulteten för ekonomi, kommunikation och IT, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-33167.
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Relationsmarknadsföring används allt mer av revisorer för att behålla klienter. Eftersom relationsmarknadsföring kan leda till vänskap och eftersom vänskap försvårar revisorns oberoende kan detta påverka hur revisorsyrket uppfattas. För bland annat kreditgivare är det viktigt att redovisningen fått en opartisk granskning och om inte ett oberoende föreligger kan detta potentiellt bli ett problem. Syftet med denna studie var att se om kreditgivare tror att revisorernas relationsmarknadsföring kan resultera i ett uppfattat försvagat oberoende. I den teoretiska referensramen tas olika teorier upp som hänger ihop med revision. Bland annat talas det om tankesättet profession-independence; uppfattningen om revisorers förmåga att arbeta oberoende. Metoden som användes var kvalitativ. Totalt sex professionella kreditgivare intervjuades, i sex separata intervjuer. Intervjuerna var öppna och semistrukturerade, de spelades in på diktafoner och renskrevs efteråt. Empirin visade att nästan alla kreditgivare hade samma uppfattning, att relationsmarknadsföringen inte är ett hot mot oberoendet. Det fanns flera faktorer som gav kreditgivarna förtroende för revisorerna och detta förtroende var så starkt att de inte trodde relationsmarknadsföringen skulle orsaka problem. Analysen som gjordes av inhämtade data är att de intervjuade kreditgivarna ser revisionen som försäkran, samt att relationsmarknadsföringen inte tros leda till förstört oberoende eftersom den vänskap som relationsmarknadsföringen kan generera inte tros ha effekter på oberoendet. Svaren från de intervjuade förknippades med tidigare teorier, inkluderandes teori kring revisionsarenan, och studien finner potential till möjlig utveckling av befintlig teori. Slutsatsen var att det framkommit indikationer på att relationsmarknadsföring inte kommer att skada revisorernas profession-independence och att detta går att härleda till tre faktorer: Upplevda mekanismer som förhindrar beroendeställning, Goda erfarenheter av revisorer och Eget behov av att agera i oberoende projiceras på revisorerna. Ytterligare förslag till framtida forskning presenterades.
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Storrs, Elizabeth. "The Demonstration of Organizational Legitimacy Among Independent Professional Schools of Acupuncture and Oriental Medicine." Thesis, Boston College, 2012. http://hdl.handle.net/2345/2749.
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Thesis advisor: Ted I. K. YounIndependent professional schools were a significant part of higher education in the United States until the rise of universities at the beginning of the 20th century. In the 21st century, the overwhelming majority of professional schools are indeed affiliated with universities; however there are a growing number of professional schools in variety of fields that are independent. The institutional perspective from organizational theory suggests these schools, like all organizations, must be creating and maintaining legitimacy in order to survive. This multiple case study explores how independent professional schools of acupuncture and Oriental medicine (AOM) demonstrate legitimacy over time. Analysis was focused on temporal patterns, correlations, and interdependencies between and/or among particular legitimizing activities within institutions, and global patterns of legitimizing activities across different institutions. Data were analyzed with specific reference to the possibility that there are multiple alternative paths to legitimacy outside of isomorphism with educational myths and structures. Findings included identification of higher education, health care, context, the profession, and business as the five arenas in which AOM schools signal their legitimacy, as well as general patterns of signaling to these arenas across all institutions over the past twenty years. Signals in each arena ebb and flow between relatively narrow limits, and it is not possible for schools to increase their signals in all areas simultaneously. Over time, the business and academic signals are generally increasing, contextual and professional signals decreasing, and health care remains fairly stable. This research marks an initial effort bring scholarly awareness both to schools of acupuncture and Oriental medicine to independent professional schools as a group. It offers support for the idea that there are multiple avenues for demonstrating legitimacy, and suggests a model for the arenas in which legitimacy operates for independent professional schools. In addition, this research articulated the concept of multi-liminality as both a characteristic of independent professional schools and an important feature for future research
Thesis (PhD) — Boston College, 2012
Submitted to: Boston College. Lynch School of Education
Discipline: Educational Leadership and Higher Education
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Bell, Felicity Jane. "Independent children's lawyers in family law disputes: 'All care and no responsibility'?" Thesis, The University of Sydney, 2015. http://hdl.handle.net/2123/13757.
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In Australian parenting disputes pursuant to the Family Law Act 1975 (Cth), an Independent Children’s Lawyer (ICL) may be appointed to represent the interests of the child the subject of the dispute. The role of the ICL has been formalised through legislative direction and the creation of national guidelines. Yet there are significant State and regional variations in how ICL work is conducted and differing understandings on the part of lawyers as to what the role requires. Concerns have been expressed about the efficacy of ICLs and the quality of legal services they provide. These concerns are heightened by the relatively powerless position of children vis-à-vis the lawyer; continuing ambiguity about the status of children in family law disputes; the increased role ICLs are expected to play in gathering evidence and assisting the court; and an apparent increase in the proportion of matters in which an ICL is appointed, with associated implications for funding. Against this backdrop, the thesis examines the professional identity of ICLs, via analysis of interviews with 40 lawyers working in this capacity. Using this interview material, I assemble a model of how ICLs conceive of their role and what they consider to be effective practice. I find that there is a disconnect between academic discourse, and the reality of ICL work and the place of the ICL in the family law system. Though born from, and sustained by, a set of essentially protective concerns, ICLs are now often described as a “voice” for children in the family law process and a means of enabling children’s rights to participation. This focus, however, disregards the “best interests” nature of the ICL role, the multitude of other tasks that ICLs perform, and the role they play in smoothing the operation of the family law system. Understanding the goals of the system, and the structural constraints affecting ICLs, is essential to any consideration of ‘effectiveness’.
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Ahmad, Maslina Binti. "Auditor independence in Malaysia : the perceptions of loan officers and professional investors." Thesis, Cardiff University, 2012. http://orca.cf.ac.uk/47567/.
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The current study examined several issues regarding auditor independence from the perspective of an emerging market such as Malaysia. A spate of ‘mini-Enrons’ in 2007 and 2008 has raised questions of investor confidence in the financial system specifically the national stock market. These scandals involving listed companies have highlighted concerns of regulators and other interested parties relating to threats to auditor independence. Factors affecting the ability of auditors to remain independent include long audit tenure, financial dependence on a single audit client, non-audit services provided to audit clients, ex-auditor employment with an audit client and the existence of audit committees. It is therefore timely to examine the importance of auditor independence in the provision of reliable and credible financial information. The current study uses a questionnaire survey to examine users’ (bank loan officers and professional investors) perceptions of the impact of the various factors on auditor independence. The results of the study revealed that Malaysian users of financial statements have serious concerns about the threats to auditor independence. The results also reveal that audit committees are perceived as the main safeguard for auditor independence. In general, both groups of respondents agreed that the current regulations for auditors, as set down by the Malaysian Institute of Accountants’ By-Laws, were sufficient to safeguard auditor independence. However, there are mechanisms that the financial statement users believed should be implemented that could provide greater protection for their investment. For example, the loan officers in this study seemed to prefer mandatory audit firm rotation to partner rotation. Further investigation indicated that differences existed in perceptions across the examined demographic and background variables. The results of the study also suggest that Malaysian loan officers and professional investors still have faith in the auditing profession and this is reflected in their belief that audited financial statements are important for them to make lending and investing decisions.
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Burns, Dominique Damara. "Independently Licensed Professional Counselors’ Perceptions, Understanding, and Lived Experience with Human Trafficking." University of Toledo / OhioLINK, 2018. http://rave.ohiolink.edu/etdc/view?acc_num=toledo1544815404125636.
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Venable, Carol Frances. "An analysis of auditor independence and its determinants." Diss., The University of Arizona, 1988. http://hdl.handle.net/10150/184416.
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This study analyzes the concept of auditor independence and develops a theoretical model for examining an auditor's independence and the methods that can be used to assess, instill and maintain independence. In addition, this research reports the results of an empirical test of a portion of the model. In this work, independence is described as a multifaceted concept that includes both independence in appearance and independence in fact. By incorporating literatures from economics and sociology, relationships between these two forms of independence are developed to show that the observable structures and behaviors of the profession (independence in appearance) form the basis for implying the level of an individual auditor's independence (independence in fact). In this context, independence is operationally defined as: an auditor's perceived right to make audit judgments free from client and firm influences. The model further suggests that the observable structures of the profession form the socialization contexts for an individual's professional development. A survey of newly hired employees from five national accounting firms was conducted to examine the multidimensional aspects of auditor independence and the link between educational socialization processes and professional development. The results provide some support for the theoretical model and provide a basis for refining the linkages between educational socialization and professional development.
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Weaver, Bradley Lewis. "Cross-race mentoring within the induction year of new teachers in an independent school." Thesis, Boston College, 2009. http://hdl.handle.net/2345/673.
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Thesis advisor: Elizabeth TwomeyNew teachers arrive to our nation's schools with a range of educational preparation and professional experience. Schools endeavor to alleviate these differences, build professional capacity, and guarantee the efficacy of new teachers (thus more quickly improving educational quality for children) most frequently through induction programs. Researchers identify mentoring as the most common means of inducting new teachers. The school reform movement and related law have influenced mentoring frequency, goals, and practices, as have recent advances in understanding how adults learn. With the number of new teachers expected in both public and independent schools within the current decade, the intense pressure of reform mandates, and public expectations on teacher quality, the effectiveness of new teacher induction and mentoring programs is paramount. Likewise, as the nation increases in its overall diversity, how mentoring programs address the race and ethnicity of new teachers and mentors, particularly when the vast majority of veteran mentor teachers for the near future will be White, is also critical to program success. This study examined the effect of a newly implemented induction and mentoring program on a cohort of new teachers during their first year of service in an independent school. The school had a strategic initiative to diversify its faculty. Consequently, an essential element of the study was to investigate the experience of new teachers of color who were involved in cross-race mentor-new teacher relationships in contrast to the experience of their White counterparts involved in the same program for the same academic year. An overview of the study, a review of relevant literature, the study's design, results, and discussion of findings and their implications are presented
Thesis (EdD) — Boston College, 2009
Submitted to: Boston College. Lynch School of Education
Discipline: Educational Administration and Higher Education
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Bailey, Jane M. "An exception to the rule: Bank Street College of Education as an independent professional school (1916-1990)." W&M ScholarWorks, 1991. https://scholarworks.wm.edu/etd/1539618437.
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This historical case study of Bank Street College of Education examines the organizational arrangement of an independent professional school as an alternative to standard college/university-based schools of education. Bank Street College of Education claims to be a school with a clear, purposeful mission that is organized in a free-standing arrangement. This study tests the efficacy of that claim by looking at five criteria for schools of education: clear mission, strong leadership, consonant external relations, mission-supported research, and strong structure; over five periods of time.;Using Burton Clark's (1971) theory of organizational saga and Grant and Riesman's (1978) notion that an organization uses its distinctiveness to generate necessary resources, Bank Street College was examined to see if and how it has maintained a distinctive mission.;It was discovered that Bank Street has a strong, operable institutional saga supported by the charismatic leadership of the founding leader, Lucy Sprague Mitchell. It was also found that environmental congruence has strengthened the philosophical mission of the College, but has diffused the operationality of the mission. Although Bank Street offers an interesting alternative to standard college/university-based schools of education, its dependence on external funding makes its mission vulnerable to dilution.;Further research is needed to investigate the environmental vulnerability of mission-specific organizations.
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Kulhan, Marie, and Samandeep Dhanoa. "Revisorns roll - oberoende och objektivet : innan och efter avskaffandet av revisionsplikten." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-19867.
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Background: The audit has not always been as it is today. The first law requiring auditing was legislated in the Companies Act 1895. Many events have taken place in the audit history; among them was the Krueger crash, which affected the auditing profession hard in Sweden. This led to new recommendations and laws that would save the profession. Because of the events in the past, there are many who question the audit profession and discussions have been held regarding the auditor's independence and objectivity. Nov. 1, 2010 abolished the audit requirement for certain companies. Purpose: The purpose of this study is to describe and analyze the role of the auditor - the independence and objectivity, by perusing the number of qualified / unqualified audit reports, before and after removal of the audit requirement. Methodology: To answer the study's purpose, a quantitative study was conducted in which 400 annual reports from Stockholm and 200 annual reports outside of Stockholm, has been selected to be examined, to see how the number of qualified / unqualified audit reports has changed during the years 2008-2011. Theoretical Framework: The theories that have been applied in the study are the auditor's role, Independence & Objectivity and Profession. Framework: To complement the theoretical framework the audit significance, audit procedure, audit report and previous studies have been applied. Empirism: The data collected for this study is illustrated in diagrams showing that 2010 was a defining year where most unqualified audit reports were reported, while the remaining years showed non or few unqualified audit reports. Conclusion: Based on the empirical evidence presented, auditor's independence and objectivity has been questioned. Clear indications that the audit requirement has influenced the audit profession is illustrated in the diagrams from empirical data, however, it is too early to say if it has a positive or negative impact on profession.
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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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Temler, Cecilia, and Marcus Nilsson. "Kan professionell skepticism användas för att förutse revisorers beteende?" Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-9627.
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Auditors have a big role in society. The question of auditor independence has been debated frequently after the financial crisis. Long auditor tenure with clients has both advantages and disadvantages so the question is hard to solve. One of the traits that are encouraged with auditors is professional skepticism. An important part of professional skepticism is the personal skepticism of the auditor. The purpose of this dissertation is to investigate if a high professional skepticism can increase auditor independence by increasing profession identification and decreasing client identification. Earlier research in Social Identity Theory has shown that client identification is negatively related to auditor independence and that profession identification is positively related to auditor independence. A quantitative method is used in this dissertation. A survey was sent to 1000 qualified Swedish auditor. 273 of those replied. The material was statistically analyzed to test the different hypothesis in the dissertation. Our survey showed that professional skepticism has no relation to client- and profession identification. There is however a weak positive relation between professional skepticism and auditor independence. The conclusion is that more research is needed to investigate if auditor independence really is affected by the auditor ’s professional skepticism.Revisorer har en stor roll i dagens samhälle. Efter finanskrisen har frågan om revisorns oberoende diskuterats flitigt. Det finns både för- och nackdelar med att en revisor varit länge på ett företag och därför är frågan svårlöst. En av egenskaperna som uppmuntras hos en revisor är professionell skepticism. En viktig del av den professionella skepticismen är revisorns personliga skepticism. Syftet med den här uppsatsen är att påvisa att en hög professionell skepticism hos revisorer kan motverka vissa oberoenderelaterade problem. Mer specifikt undersöks den professionella skepticismens påverkan på revisorns identifikation med klienten och med den egna professionen. Tidigare forskning inom Social Identity Theory har visat att identifikation med klienten är negativt relaterat till oberoende och att identifikation med den egna professionen är positivt relaterat till oberoende. I uppsatsen används en kvantitativ metod. En enkät skickades till 1000 kvalificerade svenska revisorer varav 273 svarade. Detta material analyserades statistiskt för att pröva hypoteserna i uppsatsen. Undersökning visar att professionell skepticism inte har någon påverkan på klient- och professionsidentifikation hos revisorn. Det finns däremot en svag positiv relation mellan professionell skepticism och revisorns oberoende. Slutsatsen blir därför att mer forskning behövs för att undersöka om revisorns oberoende faktiskt påverkas av revisorns professionella skepticism.
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Muzel, Vania Pereira. "A educação continuada no Brasil na perspectiva da carreira do auditor independente." Universidade de São Paulo, 2018. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-29082018-152250/.
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Dois modelos de educação profissional continuada aplicados no Brasil são apresentados: o modelo do Conselho Federal de Contabilidade (CFC), focado no nível de capacitação e qualificação técnica que o mercado de trabalho exige, e o modelo das grandes firmas de auditoria, conhecidas como Big Four, focado no desenvolvimento da carreira do auditor independente. Destes dois modelos emerge o problema de pesquisa: Em quais aspectos, o programa de educação profissional continuada focado na capacitação e qualificação técnica se diferencia dos programas focados no desenvolvimento de carreira das Big Four e quais destas diferenças poderiam gerar contribuições para a melhoria do Programa de Educação Profissional Continuada (PEPC) atualmente em vigor? Esta pesquisa justifica-se pela necessidade de se repensar a educação continuada com foco no presente e no futuro, além de fomentar a pesquisa sobre esta temática com aprofundamento do conceito de lifelong learning, e na perspectiva do Sistema das profissões de Abbott (1988). As coletas de dados foram efetuadas de informações públicas, nos sites das respectivas instituições. As entrevistas semi-estruturadas foram conduzidas com base em roteiro pré-estabelecido, dividido em três áreas: o mercado de auditoria no Brasil, presente e futuro; o programa de educação continuada do CFC; e o programa de desenvolvimento de carreira das Big Four. Na revisão de literatura sobre educação continuada, foram identificados 963 artigos publicados, com nível de interesse constante desde 2012. Dos principais periódicos internacionais de educação em contabilidade , apenas seis artigos dos 846 artigos e 104 estudos de caso sobre educação continuada foram identificados, demonstrando a necessidade de fomentar pesquisa nesta área. As mudanças tecnológicas mudarão completamente a forma de fazer auditoria nos próximos anos e eficiência é questão de sobrevivência. Em decorrência, as necessidades educacionais, tanto na formação inicial, quanto no desenvolvimento profissional continuado, precisam envolver: o uso eficiente das novas ferramentas e tecnologias; o lifelong learning como mindset; ceticismo profissional, pensamento crítico; independência e ética profissional. Referente ao PEPC, discussões sobre a abordagem output-based em contraposição à input-based adotada atualmente, são recomendadas, em consonância com discussões do IFAC, e potenciais benefícios desta abordagem no desenvolvimento de um mindset de lifelong learning e redução de custos em relação à abordagem input-based. Quanto ao programa de desenvolvimento profissional nas Big Four, discussões sobre lifelong learning, nos treinamentos de assistentes e sêniores, são recomendadas para uma mudança de mindset da nova geração de profissionais.Two models of continuing professional education applied in Brazil are presented: the model implemented by the Brazilian Federal Council of Accounting (CFC), focused on maintaining professional competence as demanded by the market; and the model adopted by large auditing firms, known as Big Four, focused on the development of the independent auditor\'s career. From these two models emerges the research problem: In what aspects, the continuing professional education program focused on the professional competence differs from the programs focused on the career development as adopted by the Big Four and which of these differences could generate contributions to the improvement of the Continuing Professional Education Program (PEPC) currently in force? This research is justified by the need of rethinking continuing education focused in present and future, as well as fostering research on this subject from a lifelong learning concept and the perspective of Abbott\'s System of Professions (1988). The data collections were gathered from public information, from the websites of the respective institutions. The semi-structured interviews were conducted based on a pre-established script, divided into three areas: the audit market in Brazil, present and future; the CFC continuing education program; and the Big Four career development program. From the literature review on continuing education, 963 published articles were identified, and a stable level of interest since 2012. With respect to the main international accounting education journals, only six articles from the 846 articles and 104 case studies on continuing education were identified, demonstrating the need to promote research in this area. The technological changes will completely modify the way audit is performed in the next few years and efficiency is a matter of survival. As a result, educational needs for initial continuing professional development, must involve: efficient use of new tools and technologies; lifelong learning as mindset; professional skepticism and critical thinking; independence and professional ethics. Regarding the PEPC, discussions on the output-based approach as opposed to the currently adopted input-based approach are recommended, consistently with IFAC discussions, and potential benefits from this approach in developing a lifelong learning mindset and cost reduction in relation to the input-based approach. In relation to the professional development program at the Big Four firms, discussions on lifelong learning among assistants and seniors on trainings programs are recommended for changes in the mindset of the new generation of professionals..
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Gamby, Katie R. "Independently Licensed Professional Counselors’ Experiences, Perspectives, and Processes Referring Clients to Complementary Health Practitioners." University of Toledo / OhioLINK, 2017. http://rave.ohiolink.edu/etdc/view?acc_num=toledo151258941877223.
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COLETTA, CLAUDIA. "INTERNAL SEGMENTATION, RESIDENTIAL PATTERNS AND JOB-RELATED SPATIAL MOBILITY FOR INDEPENDENT PROFESSIONALS. AN ORIGINAL ANALYSIS ON PRIMARY DATA." Doctoral thesis, Università degli Studi di Milano, 2018. http://hdl.handle.net/2434/582672.
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This study challenges the traditions of the sociology of work and industrial relations by taking into consideration a new emergent category of workers: the Independent Professionals (IPros).
Recent data (Labour Statistics) provide some hints on the relevance of the phenomenon: self-employed workers in advanced services (finance, counselling, producing-distributing information, auditing and so on) have increased their share in employment in most countries. As a recent survey (Edelman Berland 2014) pointed out, 53 million Americans are doing freelance work (53 percent of the entire workforce)
Despite these figures, the phenomenon is still overlooked by the academic literature.
The aim is to provide a first description of this phenomenon not only from a mere labour perspective, but considering spatial practices and lifestyles too. Indeed labour studies and economic sociology should not avoid considering space and time as two main dimensions shaping their object of study: workers are not abstract entities, they are fully part of the material environment they move in. Labour markets, Welfare regimes, and spatial processes play together.
Mobility-related literature traditionally identifies two different forms of moving to get a job: mobility of less skilled people for whom becoming mobile is the only way to get a job, and mobility of highly qualified people, looking for career opportunities.
What is missing in this binary analysis is a new intermediate workforce, the self-employed independent professionals (Ipros) who often experience long distance interregional commuting patterns. Among them there are young high-skilled people with low income who are likely to undergo phenomena of spatial exclusion at the regional level. Where do they live? Where do they work? What are the explaining micro and macro variables? These questions will be discussed in the contribution which has firstly a descriptive and investigative aim.
The method of study is based on quantitative analysis mainly performed on web survey data, due to the lack of available offical data sources in Italy. Specifically we provide a detailed description of survey design and data collection process, with a focus on methodological strategies applied for data cleaning, coding and editing in order to better highlight first descriptive results related to research questions. GIS (Geographical Information System) tools have been applied to survey data in order to provide a full extensive spatial description of social phenomena investigated: the core analysis is based on GIS and spatial statistics techniques by using data collected at micro and macro levels.
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Tsui, Chuen-man, and 徐傳文. "The management of the teaching profession in private independent bought-place secondary schools in Hong Kong during a period ofcontraction." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1987. http://hub.hku.hk/bib/B31955757.
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Keith, Karin. "What if I Can’t Sound It Out? Modeling Independent Reading Strategies Through Shared Reading." Digital Commons @ East Tennessee State University, 2004. https://dc.etsu.edu/etsu-works/1016.
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Tsui, Chuen-man. "The management of the teaching profession in private independent bought-place secondary schools in Hong Kong during a period of contraction." Hong Kong : University of Hong Kong, 1987. http://sunzi.lib.hku.hk/hkuto/record.jsp?B18033684.
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McKell, Kimberly Turley. "Promoting Pleasure in Reading Through Sustained Silent Reading: A Self-Study of Teacher Practices." BYU ScholarsArchive, 2018. https://scholarsarchive.byu.edu/etd/6973.
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According to a survey, the majority of fourth grade students in 2005 did not choose reading as a preferred activity for entertainment (Guthrie, McRae, & Klauda, 2007). Adolescents are increasingly resistant to reading and seldom list it as a pleasurable activity. Interestingly, research shows that students who enjoy reading more do better academically (Gambrell, 2011). Accordingly, as a teacher I seek to increase students' reading for pleasure. To give space in my curriculum for students to do this and for me to support them, I used Sustained Silent Reading (SSR), a practice where students are given time to read a text of their choosing during class time. Adhering to LaBoskey's (2004) criteria for self-studies, I conducted a self-study of teacher practices. There were two rounds of field notes with critical friend commentary that allowed me to identify types of readers and types of responses. To present my findings, I developed vignettes to capture my field notes about types of readers and I identified field notes that captured general and specific responses to readers for which I provided exemplar on my findings. I also attended to trustworthiness. This study explored what I as a teacher know and learned about increasing my students' engagement with reading for pleasure during SSR time. By categorizing my students' habits and charting my responses and interventions, I was able to understand what practices to use to encourage students to read for pleasure according to their characteristics.
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Peterken, A. L. R. "Constructing knowledge for educational leadership outside the national policy context : an examination of headteachers' professional knowledge landscapes in the independent sector." Thesis, University of Surrey, 2008. http://epubs.surrey.ac.uk/2180/.
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Since 1997 the government has introduced a number ofsignificant policy initiatives which have impacted heavily on the professional knowledge base ofheadteachers. In 2000 National Professional Standards for headteachers were introduced; in 2001 a National College of School Leadership (NCSL) was opened, and in 2002 the National Professional Qualification for Headship (NPQH) was made compulsory. But these initiatives do not apply to independent schools, their headteachers are not compelled to engage with them and there has been relatively little take-up ofthe NPQH or involvement with the NCSL within the sector. This research seeks to investigate what is informing and sustaining the professional knowledge base ofheadteachers in independent schools in light ofthe apparent absence of much ofthe provision which is available for maintained sector colleagues.
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Steed, Steve A. (Steve Alan). "An Empirical Study of the Effectiveness of Independence Discrimination Resulting from the Application of Aicpa Ethical Interpretation 101-3--Accounting Services." Thesis, North Texas State University, 1985. https://digital.library.unt.edu/ark:/67531/metadc331654/.
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Interpretation 101-3 of the AICPA Code of Professional Ethics provides four independence requirements for certified public accountants performing bookkeeping services. As such, these requirements are largely thought of as rules requiring compliance. The purpose of this study was to provide empirical evidence related to the question, "Can the guidelines in Interpretation 101-3 be effectively interpreted?" Accordingly, the research objectives were twofold: (1) to make an estimate of the effectiveness of independence discrimination resulting from the use of Interpretation 101-3 , and (2) to identify variables related to differences in CPAs' judgements of impairment and non-impairment of CPA independence in situations covered by Interpretation 101-3. The research methodology for this study was based on a case approach. Twelve situations developed from analysis of Interpretation 101-3 and discussions with practitioners were organized into twenty-four cases in which a CPA firm provided a variety of accounting services. These twenty-four cases were divided into two case sets of twelve cases each and then combined with two cases from a previous study by David Lavin. These cases were submitted to an expert panel for validation as to their relationship to Interpretation 101-3, and a predetermined "correct" judgement was established for use in analysis. A mail survey of the licensees of the Texas State Board of Public Accountancy was used for collecting data. The CPAs were provided with a copy of Interpretation 101-3 and asked to base their judgements exclusively on the standard. Hypothesis testing was used to determine the effectiveness of the independence discrimination resulting from the use of Interpretation 101-3. Statistical models were developed for evaluating differences in the effectiveness of independence discrimination and differences in the CPAs' judgements themselves.
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E, Do Pilar Lemos Vanessa, and Jannicke Berghold. "Revisorns identifikation med klienten respektive professionen - Hur påverkas valet av förhandlingsstrategi?" Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-21267.
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SAMMANFATTNING Titel: Revisorns identifikation med klienten respektive professionen – Hur påverkas valet av förhandlingsstrategi? Nivå: C-uppsats i ämnet företagsekonomi Författare: Jannicke Berghold och Vanessa Do Pilar Lemos Handledare: Jan Svanberg Datum: 2016 - Januari Syfte: Revisorers val av förhandlingsstrategi vid meningsskiljaktigheter med klienten angående rapporteringsmål, har visat sig få betydande konsekvenser på de slutliga reviderade rapporterna. Då intressenter till de reviderade företagen till stor del baserar sina investeringsbeslut på dessa rapporter är det av stor vikt att revisorn inte påverkas av den enskilda klienten vid förhandling. Social Identity Theory menar att individer identifierar sig med flertalet sociala grupper, vilka ibland besitter avsevärt skilda intressen och värderingar. Forskare menar att individen är mer eller mindre benägen att följa dessa beroende på hur stark denna identifikation är. Vidare föreslår ny forskning på området att individens beslutsfattande framförallt är beroende av vilken av dessa identiteter som är framträdande i individens sinne vid beslutsögonblicket. Vi ämnar med denna studie undersöka hur revisorns identifikation med klienten påverkar hur denne beter sig vid en förhandling med klienten, samt huruvida denna effekt förändras när professionsidentiteten är framträdande. Metod: Denna studie har genomförts genom att primärdata samlats in via en experimentell enkätundersökning. Urvalspopulationen bestod av 3600 auktoriserade och godkända revisorer i Sverige. Svarsdata har samlats in med hjälp av enkätprogrammet SUNET-survey, för att sedan sammanställas och analyseras i statistikprogrammet SPSS statistics. Resultat & slutsats: Studien visade att en stark klientidentifikation bidrog till att revisorn ansåg sig mer sannolik att använda sig av en förhandlingsstrategi som var inställsam mot klienten, gentemot när klientidentifikationen var svag. Vidare såg vi att när professionsidentiteten gjordes framträdande, så var respondenterna mindre benägen att använda sådana strategier. Vårt utfall visar att styrkan av klientidentifikation påverkar revisorns val av förhandlingsstrategi, dessutom verkar effekten av en framträdande professionsidentitet också influera revisorns val. 3 Förslag till fortsatt forskning: Då det stora bortfallet i vår studie kan ha bidragit till ett missvisande resultat, så föreslår vi att framtida forskare utför en studie i likhet med denna under mer kontrollerade former. Detta för att försäkra sig om en högre svarsfrekvens och för att öka möjligheten att i större utsträckning kunna dra generaliserbara slutsatser. Ett förslag, då tidsaspekten inte utgör ett problem, vore att komplettera enkäten med ett alternativ som gör det möjligt för forskaren att mer djupgående få inblick i respondenternas svar. Uppsatsens bidrag: Vår förhoppning är att vår studie kommer att lämna ett värdefullt bidrag till förhandlingslitteraturen. Detta då vi antar en ny infallsvinkel på revisorns förhandling med klienten genom att studera huruvida valet av förhandlingsstrategi skiljer sig åt beroende på vilken av revisorns multipla sociala identiteter som är mest framträdande i beslutsögonblicket.ABSTRACT Title: The auditor's identification with the client and the profession - How does it effect the choice of negotiating strategy? Level: Final assignment for Bachelor Degree in Business Administration Author: Jannicke Berghold and Vanessa Do Pilar Lemos Supervisor: Jan Svanberg Date: 2016 – January Aim: The auditor´s choice of negotiating strategy in cases of disagreement with the client regarding the reporting objectives, has proven to have a significant impact on the final statements to be presented to the public. As stakeholders of these companies largely base their investment decisions on these reports, it is very important that the individual client doesn’t influence the auditor at negotiation. Social Identity Theory predicts that individuals identify with multiple amounts of social groups, which sometimes possess significantly different interests and values. Scientists believe that the individual is more or less prone to follow these groups depending on how strong this identification is. Furthermore, new research in the field suggest that individual decision-making above all depends on which of these identities that are salient in the individual's mind at the moment of decision. With this study we intend to examine how the auditor's identification with the client influences how she choses negotiating strategy, and whether the effect changes when professional identity is made salient. Method: This study was conducted by a collection of primary data through an experimental survey. Sample population comprised 3,600 authorized and certified auditors in Sweden. Response data has been collected using questionnaires program SUNET survey, then compiled and analyzed in SPSS Statistics. Result & Conclusions: The study showed that a strong clientidentification contributed to that the auditor was likely with the use of a negotiation strategy that is slimy to the client, when the identification towards the client was weak. Furthermore, we saw that when professional identity was made salient, so respondents were less inclined to use such strategies. Our results show that the strength of client identification affect the auditor's choice of negotiating strategy, additionally appears the effect of a prominent professional identity also influence the auditor's election 5 Suggestions for future research: Since the great shortfall in our study may have contributed to a misleading result, we suggest that future researchers conducting a study like this, would do so under more controlled conditions. This to ensure a higher response rate and to increase the possibility of generalized conclusions. One proposal, when the time aspect does not present a problem, would be to complete the questionnaire with an option that allows the researcher to get more in-depth insight into the respondents' answers. Contribution of the thesis: We hope that our study will make a valuable contribution to the negotiation literature. This by our adaptation of the new approach to the auditor's negotiation with the client by studying whether the choice of negotiating strategy differs depending on which of the auditor's multiple social identities that are most prominent in the moment of decision
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Vilmanis, Elizabeth J. "Seeing the chameleon: Barriers to making dance work for independent dance creators in Brisbane." Thesis, Queensland University of Technology, 2017. https://eprints.qut.edu.au/108028/4/Elizabeth_Vilmanis_Thesis.pdf.
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This study advances knowledge about the Australian independent dance sector and identifies barriers to making dance work for Brisbane independent dance creators, presenting a three-tier framework to systematically address and prevent the recurrence of these existing barriers. The thesis utilised a mixed methodology that generated related data, including analysis of practice, a literature and contextual review of claims about practice, and a survey of Brisbane independent dance artists.
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Ntsiful, Samuel, and Makiwa Mwenechanya. "The Independence and Objectivity of the Internal Auditor in the Discharge of his/her Professional Responsibilities : Evidence from the Reserve Bank of Malawi." Thesis, Karlstads universitet, Fakulteten för ekonomi, kommunikation och IT, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-7849.
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Independence and objectivity are the cornerstones of the auditing profession. Even though internal auditing is generally not mandatory for companies to set up, its importance these days has increased phenomenally due to the fact that it assists companies to systematically evaluate and improve their risk management, internal controls and governance processes. Internal auditors are therefore expected to be independent and objective in order to provide unbiased and reliable reports, and to win the trust and confidence of people though admittedly, independence and objectivity are not easy to achieve in reality since the internal auditors are employees of the company they audit and report on. The purpose of this study was thus, to critically investigate if independence and objectivity can truly be achieved in practice by employing a case study of the Reserve Bank of Malawi (RBM). Accordingly, empirical data was gathered from the above-mentioned bank via the administration of questionnaire to seven internal auditors. The study revealed through a qualitative content analysis of the data collected that, the internal auditors of RBM are indeed independent and objective in their profession because the bank has instituted the right organizational structures and the Internal Audit Department has made tremendous effort in complying with best practices in the internal audit profession. This has created a proper work environment as well as developed an appropriate attitude within staff that has allowed a high level of independence and objectivity to be achieved. Based on the evidence of RBM, we can therefore say that the independence and objectivity of an internal auditor can truly be achieved in practice.
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Thomas, Alicia Hill. "Learning from the field : are high poverty, high performing schools professional learning communities? /." Digital version accessible at:, 1999. http://wwwlib.umi.com/cr/utexas/main.
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Treviño, Marlea Sims Brenda R. "Laying the foundation for successful non-academic writing professional communication principles in the K-5 curricula of the McKinney Independent School District /." [Denton, Tex.] : University of North Texas, 2009. http://digital.library.unt.edu/ark:/67531/metadc12206.
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Treviño, Marlea. "Laying the foundation for successful non-academic writing: Professional communication principles in the K-5 curricula of the McKinney Independent School District." Thesis, University of North Texas, 2009. https://digital.library.unt.edu/ark:/67531/metadc12206/.
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Traditionally, K-5 students' writing has had a primarily academic aim-to help students master concepts and express themselves. Even if students take a professional writing course later, they typically do not have the opportunity to practice-over the long period of time mastery requires-the non-academic writing skills they will be required to use as part of their jobs and in their civic life. Based on a limited K-5 study, Texas' McKinney Independent School District is doing a good job of preparing students at the elementary-school level in the areas of collaboration and presentation. A fair job of helping elementary-school students understand the communication situation, define audience, clarify purpose, gather and evaluate resources, and test usability. [And] a poor job of helping elementary-school students with analysis and organization. With their teachers' help, K-5 students eventually grasp the communication situation and can broadly identify their audience and purpose, but they do not appear to select words, format, communication style, or design based on that audience and purpose. Their writer-based focus affects their presentations as well, although they do present frequently. If teachers routinely incorporated audience and purpose considerations into every aspect of communication assignments (format, communication style, design), students would be better prepared for non-academic communication. Texas pre-service teachers practice the types of documents they will write on the job but do not receive training in design or style. Likewise, they practice researching, collaborating, and presenting but receive little training in those skills. If Texas K-5 teachers are to supplement the curriculum with professional writing principles, as trends suggest they should, education programs need to focus on these principles in their pre-service teacher curriculum. Professional writing principles need to become part of ingrained writing patterns because these are the skills that will best serve students after they graduate, both in their careers and civic lives. Understanding how to tailor communication for audience and purpose; how to effectively collaborate; how to select, evaluate, analyze, and organize information efficiently and productively; and how to format presentations effectively requires practice over a long period of time.
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Ceimertz, Tove, and Maria Janford. "Inte mest, utan bäst! : hur revisorer resonerar kring relationen till klienter." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-12801.
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En revisor bidrar till att kvalitetssäkra den finansiella information företag lämnar ifrån sig och revision ses som en kvalitetsstämpel gentemot tredje part. När det inte längre är revisionsplikt för små bolag har konkurrensen hårdnat i revisionsbranschen. Revisionsbyråerna har därför tilltagit åtgärder så som marknadsföring för att behålla och attrahera nya klienter. Syftet med denna studie är att skapa förståelse för hur revisorer resonerar kring relationen till klienter och hur de upplever att den påverkas av de åtgärder som krävs för att behålla och attrahera klienter. Studien har fördjupats i tre begrepp som i sin tur är kopplade till teorier. Det studeras hur revisoryrket som profession, marknadsföring och oberoende påverkar klientrelationen och dessa stöds av agentteorin, professionsteorin och institutionell teori. Studien har genomförts med en kvalitativ metod där personliga intervjuer använts för att samla empiri från sex erfarna revisorer. Revisorerna lägger stor vikt vid att relationerna till klienterna är goda. Det är viktigt dels för att klienterna ska vara nöjda och stanna kvar, men även för att det är genom ryktesspridning revisorerna får flest nya klienter. Revisoryrket är en profession och revisorerna är medvetna om hur de uppträder såväl inom arbetet som utanför. Marknadsföring strider mot professionen men är något revisorer börjat använda sig av i större utsträckning. Revisionsbyråerna använder sig av varumärkesmarknadsföring medan revisorerna främst riktar in sig på personlig marknadsföring. Enligt lag måste revisorer vara oberoende gentemot sina klienter och detta är de noga med. Inget får hota deras oberoende eftersom det kan förstöra deras rykte som revisor. Slutsatsen är att revisorer värderar klientrelationen högt. De är medvetna om vad som kan påverka och hota deras roll som revisor i relationen och vet hur de ska agera för att undvika dessa. Förslag till vidare forskning är att studera detta ut klientens perspektiv, vilket sedan kan jämföras med denna studies resultat.An auditor contributes to assure the quality of the financial information the company hands over and auditing is seen as a quality stamp for third part. There is fierce competition in the audit industry as is no longer mandatory auditing for small companies. Audit firms use marketing and other activities to retain and attract new clients. The purpose of this study is to create an understanding for how auditors reason regarding the relationship with clients and how they perceive that activities to retain and attract clients affect the relationship. The study covers three concepts that are linked to theories. It studies how auditing as a profession, marketing and independence affect the client relationship and the Agency Theory, Professional Theory and Institutional Theory support these. The study is preformed through a qualitative approach where individual interviews are used to collect data from six different auditors. The auditors attach great importance to that the relationships with the clients are good. It is important that the clients are satisfied and stay, but also because it is through word-of-mouth auditors gain most new clients. Auditors belong to a profession and, therefore, the auditors are aware of how they behave in work and outside. Marketing is contrary to the profession but is something they have started to use more. Audit firms use brand marketing while auditors focus mainly on personal marketing. Because of laws, auditors must be independent against their clients and with this they are carful. Nothing may threaten their independence because it can destroy their reputation. The conclusion is that auditors value the client relationship highly. They are aware of what can affect and threaten their role as an auditor in the relationship. They are also aware of how to act in order to avoid these. A suggestion for further research is to study auditor-client relationship from the clients’ perspective, which can then be compared with the result of this study.
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Rife, Nora Anne. "The relationship between psychological differentiation in field dependence-independence, cognitive flexibility-constriction, and performance anxiety in professional musicians /." Access Digital Full Text version, 1996. http://pocketknowledge.tc.columbia.edu/home.php/bybib/11975969.
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Thesis (Ed.D.)--Teachers College, Columbia University, 1996.Includes tables. Typescript; issued also on microfilm. Sponsor: Leah Blumberg Lapidus. Dissertation Committee: Harold F. Abeles. Includes bibliographical references (leaves 98-113).
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Coombs, Catherine Eleanor Brown. "State change in the Punjab : professional and personal experiences of British civil servants over India's independence and beyond." Thesis, University of Leeds, 2011. http://etheses.whiterose.ac.uk/2089/.
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âThe Government of one country by another inevitably leaves its mark on both ruler and ruled.1 The 1947 partition which accompanied the independence of India and Pakistan was a colonial tragedy which as yet has not been fully explored. The extent of the violence which accompanied the division of Bengal and Punjab has invited recourse to explanations which emphasise its exceptionalism. This thesis uses a case study of British Indian Civil Service (I.C.S.) officers in 1930s and 40s Punjab to challenge this representation, and suggest how the mentality of late colonial rule accepted violence as a fundamental aspect of Indian nature. The sources used are memoirs, recounting brief colonial careers after several decades of subsequent work back at 'home' in Britain or elsewhere in Britain's declining empire. These experiences shape a collective memory of colonial Punjab which is transmitted as a remarkably cohesive narrative form. The unity of message gives important insights into the mind-set of the I.C.S. at district level, and its surviving esprit de corps beyond the colonial environment. Collective memory alongside fictional representations have disseminated an image of the I.C.S. which emphasises its power and prestige; this thesis challenges the extent of that authority to suggest how reliance upon local networks of control facilitated continuity in styles of local governance in Punjab post-1947. The memoirs in this thesis have attracted previous attention in nostalgic histories of the Raj and its lifestyles. Whilst this has led to them being overlooked by historians in the past, this thesis argues that the use of these accounts in popular representations of empire in Britain has made them vital to understanding the idealised, romantic imagery of empire which still survives today.
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Favorite, Lisa Laurene. "Psychotherapists with psychiatric challenges an exploratory study of their transference, supports, and their professional identity development : a project based upon an independent investigation /." Click here for text online. Smith College School for Social Work website, 2007. http://hdl.handle.net/10090/1033.
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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 73-80).
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Avdelidou-Fischer, Nikolitsa. "What is the value of women's independent business and professional networks? : a comparative study of four settings in the United Kingdom and Germany." Thesis, Queen Mary, University of London, 2010. http://qmro.qmul.ac.uk/xmlui/handle/123456789/623.
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Ribas, Gustavo Panacioni. "(In)dependência das iniciativas jornalísticas digitais do século XXI com escopo na região amazônica: análise dos sites Amazônia real e Infoamazonia." Universidade Estadual de Ponta Grossa, 2017. http://tede2.uepg.br/jspui/handle/prefix/2458.
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A partir de um cenário em que se está impulsionando a criação de iniciativas autodenominadas independentes no jornalismo brasileiro, sobretudo na internet, com redações de pequeno e médio porte, o objetivo deste trabalho é analisar, por meio de estudos de caso, como se configura o jornalismo autodenominado independente em iniciativas digitais com escopo na região Amazônica, criadas no jornalismo do século XXI. A proposta da pesquisa, que se desenvolve na linha de pesquisa 1, Processos de produção jornalística, do Programa de Pós Graduação Mestrado em Jornalismo da Universidade Estadual de Ponta Grossa, é verificar como se caracteriza o campo jornalístico dos profissionais que idealizaram os sites autodenominados independentes Amazônia Real e InfoAmazonia, identificar o que se compreende por “independência” em um contexto formatado por novos modelos de gestão e aferir nos produtos jornalísticos uma possível relação entre aspectos de noticiabilidade e independência jornalística. O que essas iniciativas autodenominadas independentes com escopo na região Amazônica nos revelam tanto sobre a cultura profissional quanto normas profissionais subjacentes? A trajetória profissional dos idealizadores da Amazônia Real e InfoAmazonia influencia nos modelos de gestão adotados? A criação de uma iniciativa autodenominada independente propicia uma autonomia profissional do jornalista? Que tipo de tensões interferem na prática profissional nessas iniciativas? Para isso, a reflexão considera as transformações do mercado em jornalismo no século XXI, suas repercussões no campo profissional e a emergência de novos modelos de gestão. A fundamentação teórica se estabelece em campos sociais e campo jornalístico, hiperconcorrência, governança e novos modelos de gestão, noções de configuração de um possível jornalismo independente e cultura profissional, a partir de pesquisa bibliográfica e documental. Além destas metodologias, o trabalho utiliza técnicas de entrevista com profissionais que fundaram as iniciativas autodenominadas independentes de jornalismo Amazônia Real e InfoAmazonia, representante da Fundação Ford, que financia diretamente a Amazônia Real e indiretamente o InfoAmazonia, e análise sistematizada de produtos jornalísticos concebidos pelos empreendimentos. Um dos apontamentos das considerações finais indica que mesmo condicionadas a novos modelos de gestão, distantes daqueles praticados nos meios tradicionais, as iniciativas autodenominadas independentes precisam desenvolver outras características que justifiquem a “independência”, como os critérios de noticiabilidade.
In a cenario that is stimulating the establishment of self-proclaimed independent Brazilian journalism initiatives, specially on the internet, with small to medium editorial newsrooms, the aim of this study is to analyze, through case studies, how this self-proclaimed independent journalism in digital media is characterized in the Amazon region in the 21st century. The objective of this research, which was conducted in accordance with the main research topic, that is, the Process of journalism production, in the Post-Graduation Program Master’s in Journalism at Universidade Estadual de Ponta Grossa, is: to ascertain the characteristics of the journalistic field of the professionals who created the self-proclaimed independent sites Amazônia Rea e InfoAmazonia; to identify what is meant by “independence” in a context that is defined by new management models; and to gauge a possible relation between aspects of newsworthiness and journalistic independence. What do these self-proclaimed independent initiatives in the Amazon region reveal both about professional culture and underlying professional standards? Does the professional experience of the founders of Amazônia Real and InfoAmazonia influence the management models adopted? Does the establishment of a self-proclaimed independent initiative give the journalist professional authonomy? What type of tensions interfere in the professional practices of these initiatives? For these purposes, this analysis considers the transformation of the journalism market in the 21st century, its repercussions on the professional field and the emergence of new management models. The theoretical principles are based on the social and journalistic fields, hypercompetition, governance and new management models, basic concepts of the definition of possible independent journalism and professional culture, based on bibliographic and documental research. Besides these methodologies, this dissertation uses interviews techniques with the founders of the self-proclaimed independent journalism initiatives Amazônia Real e InfoAmazonia, the representing of Ford Foundation, that directly contributes with Amazônia Real and indirectly with InfoAmazonia, and a systematized analysis of the journalistic products conceived by these organizations. One of the final considerations applies that even though defined by new management models, different from the ones practiced by traditional media, the self-proclaimed independent initiatives need to develop other characteristics that justify the “independence”, like the newsworthiness.
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Smith, Eric C. "A Pre-professional Institution: Napoleon’s Marshalate and the Defeat of 1813." Thesis, University of North Texas, 2014. https://digital.library.unt.edu/ark:/67531/metadc699890/.
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Napoleon’s defeat in 1813 generates a number of explanations from historians regarding why he lost this epic campaign which ultimately resulted in France losing control over the German states. Scholars discussing the French marshalate of the Napoleonic era frequently assert that these generals could not win battles without the emperor present. Accustomed to assuming a subordinate role under Bonaparte’s direct supervision, these commanders faltered when deprived of the strong hand of the master. This thesis contributes to this historiographical argument by positing that the pre-professional nature of Napoleon’s marshalate precluded them from adapting to the evolving nature of warfare during the First French Empire. Emerging from non-military backgrounds and deriving their capabilities solely from practical experience, the marshals failed to succeed at endeavors outside of their capacity. An examination of the military administration of the Old Regime, the effects of the French Revolution on the French generalate, and the circumstances under which Bonaparte labored when creating the imperial marshalate demonstrates that issues systemic to the French high command contributed to French defeat in 1813. This thesis also provides evidence that Napoleon understood this problem and attempted to better prepare his marshals for independent command by instructing them in his way of war during the 1813 campaign.
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Magola, Esnath. "Identifying the challenges faced by novice community pharmacists and developing a peer support intervention to ease their transitions to independent practitioners." Thesis, University of Manchester, 2018. https://www.research.manchester.ac.uk/portal/en/theses/identifying-the-challenges-faced-by-novice-community-pharmacists-and-developing-a-peer-support-intervention-to-ease-their-transitions-to-independent-practitioners(34f38a4e-4ca9-4740-b55e-1ac2368ca5fd).html.
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Background: The transition from trainee to newly-registered (novice) practitioner is regarded as the most stressful and challenging of time of a healthcare professional's career. Community pharmacists are unusual in that they transition into roles where they commonly work as the sole pharmacist, manage a team of support staff and are accountable from day one of professional registration (without any formal support structure), yet little research exists in this area. This study aimed to identify the transition challenges faced by novice community pharmacists and to develop and feasibility test an evidence-based intervention to ease their transitions to independent practitioners. Methods: Medical Research Council guidance for developing complex interventions was used to frame this programme of work. During development, evidence from existing literature and an exploratory nominal group study identified and prioritised the challenges faced by novice community pharmacists. Findings informed the iterative design process for a peer-coaching intervention with the following components; a social media group, one-to-one coaching, a handbook, group activities and weekly clinical/practice scenarios for group discussion. Twelve novice community pharmacists were recruited purposively to participate in the draft intervention, which was evaluated using semi-structured telephone interviews. Results: Twenty-five participants took part in homogenous group discussions consisting of novice community pharmacists, early career pharmacists, pre-registration tutors and pharmacy colleagues. Similarly to challenges reported by novice doctors and nurses, nominal group discussions identified the following challenges [in order of importance]; relationship management; lack of confidence; decision-making; being in charge and accountable; and adapting to the workplace. Relationship management was attributed to novices' lack of affective skills. There were some differences however in the challenges reported by novice community pharmacists, such as power struggles (with managers or pharmacy colleagues), inverse hierarchy, professional isolation, target culture and full immediate accountability. A number of factors perpetuating these differences were perceived to increase the weight of professional accountability and augment stress; the retail community pharmacy context, the relative lack of support and isolation from peers. Hence, the draft intervention focussed on supporting the novice community pharmacist to develop cognitive and affective skills. All participants viewed the social media forum as the most valuable component because it provided a confidential space for reassurance, feedback, and sharing or discussing practice experiences. Participants also valued one-to-one discussions with the coach, which supported meaningful reflection and developing self-awareness. Outcomes reported by all participants included increased self-efficacy, increased confidence in decision-making/managing others, an increased sense of preparedness and the ability to cope during transition. Through group components, novice community pharmacists developed and reported feeling less isolated in the workplace. Conclusions: This novel programme of work revealed the challenges faced by novice community pharmacists during transition. Findings suggest that a lack of affective and cognitive skills, the demands of the job and professional isolation caused novices to experience psychosocial stress and high job strain. A group peer-coaching intervention designed to ease the transitions of novice community pharmacists was reported to be acceptable, feasible and beneficial. Study findings led to some recommendations for transition support interventions: incorporate psychosocial support with developmental activities; provide a supportive learning space for developmental discourse that is accessible facilitated and structured; and offer coaching and supported reflection from an experienced pharmacist coach.
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Boyce, Kari E. "Delivering continuing professional education at a distance : the correlation of field dependence/independence and learning using the World Wide Web /." Full-text version available from OU Domain via ProQuest Digital Dissertations, 1999.
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Haglund, Amanda, and Elin Lindgren. "Hur revisorers val av förhandlingsstrategi påverkas av klient- respektive professionsidentifikation samt erfarenhet av revision." Thesis, Mittuniversitetet, Avdelningen för ekonomivetenskap och juridik, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-24824.
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Independence Standards Board har identifierat revisorernas nära relation med klienten som ett av fem hot mot revisorns oberoende. Dock är en ingående kännedom om klienten nödvändig för att revisorn ska förstå klienten tillräckligt bra och för att kunna planera och genomföra en effektiv revision. Oavsett hur relationen mellan klienten och revisorn ser ut, uppstår situationer då parternas rapporteringsmål är väsentligt olika vilket kan försätta parterna i en situation där de tvingas förhandla med varandra. Dessa förhandlingar är en ständigt pågående process och har en stor genomslagskraft i revisionen. Vid förhandlingar blir relationen mellanrevisorn och klienten ett bekymmer eftersom revisorn riskerar att identifiera sig med sin klient och därmed bli mer benägen att kompromissa om klienternas redovisnings- och rapporteringsval. Revisorer som identifierar sig närmare sin profession är dock mindre benägna att kompromissa och ge efter för klientens önskemål. Då det saknas forskning gällande hur revisorers val av förhandlingsstrategi påverkas av revisorns identifikation med klienten eller professionen är syftet med studien att undersöka om identifikation med klienten respektive identifikation med professionen ger upphov till olika förhandlingsstrategier samt om erfarenhet av revision påverkar valet av strategi. Vidare är syftet att studera vilka av de givna förhandlingsstrategierna svenska revisorer använder när det råder meningsskiljaktigheter med klienterna. För att besvara studiens syfte skickades enkäter ut till totalt 3772 svenska kvalificerade revisorer varav 233 besvarade vår enkät. Enkäten innehöll frågor om professionen, klienten, förhandlingsstrategier samt bakgrundinformation om respondenten. Dessa utgjorde tillsammans basen för studiens analys och slutsats. Resultatet pekar på att revisorer generellt sett är neutrala till identifikation med klienten och professionen. Vidare kan vi se att den stridande strategin är den strategi som främst användsav revisorer och att den medgivande strategin används minst. Utifrån resultatet påvisas attrevisorer som identifierar sig med klienten är mer benägna att använda en medgivande och kompromissande strategi, samtidigt som identifikation med professionen innebär att revisorerna väljer att anta strategin utöka agendan för frågor. Utifrån resultatet kan vi dra slutsatsen att det finns en svag påverkan på valet av förhandlingsstrategi när revisorerna identifierar sig med antingen klienten eller professionen, samt att erfarenheten inte alls påverkar vilken förhandlingsstrategi revisorer använder sig av. Den låga svarsfrekvensen på 6,2 procent innebär dock att resultaten måste tolkas med försiktighet.Independence Standards Board has identified the close relationship between auditors’ and their clients’ as one of five threats to auditor independence. However, knowledge about the client is necessary for the auditor in order to understand the client well enough and in order toperform an effective audit. Regardless of how the relationship between the client and the auditor looks, the parties will encounter situations when their reporting objectives are significantly different, which may force them to negotiate with each other. These negotiations are an ongoing process and have a great impact in auditing. The relationship between the auditor and the client is a concernduring negotiations because the auditor may identify with their client and therefore be more likely to compromise on clients' accounting choices. Auditors who identify themselves closer to their profession however, are less likely to compromise and adapt to their client's wishes since there is no research on how auditors' choice of negotiation strategy is affected by theauditor's identification with the client or the profession, the purpose of this study is to investigate whether identification with the client and identification with the profession gives rise to different negotiation strategies and if the experience of auditing influences the choice of strategy. The study also aims to examine which of the given negotiation strategies Swedish auditors use when there is disagreement with the clients. To answer the study's aim a total of 3772 questionnaires were sent out to qualified auditors inSweden and we received 233 responses. The questionnaires contained questions about theprofession, the client, negotiating strategies, and background information of the auditor. These questions formed the base of the study's analysis and conclusion. The results indicate that auditors are generally neutral to identification with the client and the profession. Further, we can see that the contending strategy was the strategy mostly used by auditors and that the conceding strategy was the strategy that was used the least. Based on the results it shows that the auditors who identify with the client is more likely to use a conceding and compromising approach, while identification with the profession meant that the auditors chose to adopt the strategy to expand the agenda of issues. Auditors experience proved not to be an explanation for the use of any of the specific strategies. Based on the results, we can conclude that there is a weak influence on the choice of negotiation strategy when the auditors identify with either the client or the profession, and that experience did not affect the negotiation strategy the auditors used. The low response rate of 6.2 percent means that the results must be interpreted with cautiousness.
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Jonsson, Moa, and Anna Hansen. "Revisorns oberoende : Kommunens förtroendevalda revisorer." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-16316.
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Det är mycket viktigt att en revisor är oberoende, detta för att ge en opartisk och rättvis bild av finansiella rapporter. Den kommunala revisionen har de förtroendevalda revisorerna som ska granska att verksamheten sköts på ett tillförlitligt sätt enligt god revisionssed. Dock har proceduren för utnämnandet av de förtroendevalda revisorerna kritiserats i media för att vara partiskt och jävigt. Tidigare forskning lyfter fram olika hot som kan påverka en yrkesrevisors oberoende och opartiskhet i sitt arbete. Vissa av dessa hot väljs ut och undersöks. Har de utvalda hoten även en påverkan på de förtroendevalda revisorerna i Sveriges kommuner? Hot mot oberoende undersöks i form av tre undersökningsfrågor: rådgivning, kvalitetskontroller samt längden på uppdraget. Det har utformats en modell där undersökningsfrågorna ingår, giltigheten på denna testas. Insamlandet av datamaterialet har erhållits genom en sluten enkätstudie där 660 stycken kommunfullmäktige och förtroendevalda revisorer, runt om i landet, har svarat. Svaren har bearbetats och analyserats med hjälp av SPSS och Minitab. Resultatet visade att två av de tre undersökningsfrågorna hade en inverkan på oberoendet hos de förtroendevalda revisorerna. Studiens slutsats påvisade att respondenternas inställning till oberoendet främst kan förklaras av rådgivning och uppdragstidens längd, men även av politik som blev en ny undersökningsdel, modellen blev därför korrigerad.It is very important that an auditor is independent, in order to give an impartial and fair view of the financial statements. The municipal audit has auditors who are trusted to review the organization. This is managed in a reliable manner according to generally accepted auditing standards. However, the procedure for the nomination of the trusted auditors is criticized in the media for being biased. Previous research highlights the different threats that may affect the auditor's independence and objectivity in their work. Some of these threats are chosen and examined. Do these threats also have an influence on the trusted auditors in Swedish municipalities? Threats against independence are examined in terms of three study factors: counseling, quality controls and auditor tenure. A model has been designed in which survey questions are included. It´s validity is later tested. The collection of the data is obtained through a closed survey in which 660 city council and trusted auditors have responded. The responses were processed and analyzed with the help of SPSS and Minitab. The results demonstrated that two of the three study factors had an impact on the independence of the local municipal audit. The study's conclusion clarifies that respondents' attitude towards independence is mainly reflected over counseling and auditor tenure but also of politics, that in the end became a new study factor, and therefore changed the models appearance.