Dissertations / Theses on the topic 'Mandatory reporting'
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Cowan, Stacey Lynn, and s. cowan@cqu edu au. "Environmental reporting and the impacts of mandatory reporting requirements." RMIT University. Accounting and Law, 2007. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080110.085951.
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This thesis examines the strategic and potentially legitimising nature of voluntary environmental reporting. First, the thesis examines the relationship between emission levels on the National Pollutant Inventory and the quantity of total voluntary environmental disclosures, voluntary emission disclosures and positive voluntary environmental disclosures in annual reports. Second, an examination of changes in the quantity of disclosures discussing compliance with the National Pollutant Inventory and/or disclosures concerning pollution emissions is undertaken. Taking into consideration the findings relating to the strategic nature of voluntary disclosures, the thesis then examines the potential of such disclosures to impact upon the usefulness of mandatory annual report disclosure requirements. This is undertaken by investigating whether significant differences exist between environmental disclosure practices in the voluntary sections of annual reports for corporations reporting non-compliance, and those not reporting non-compliance, in the directors' report pursuant with the requirements of s. 299(1)(f) of the Corporations Law. The findings suggest that, for the sample corporations, a change in environmental regulation may have been an impetus for changes in voluntary environmental disclosure practices in annual reports. Disclosures are identified as being discretionary, and potentially reactive to changes in environmental regulation, with a significant increase in the quantity of voluntary disclosures relating to the National Pollutant Inventory and in the number of corporations making voluntary emission disclosures during the period. Hence, voluntary disclosures, although discretionary, may provide some indication of the corporation's actual environmental activities and provides some support for industry arguments to maintain a voluntary environmental disclosure system. A comparison of the quantity and nature of voluntary disclosures for corporations required to report non-compliance with, and those reporting no non-compliance with, environmental regulations in the directors' report found no significant differences in disclosure practices between the two groups; that is, in contrast to the findings of previous research, those reporting non-compliance had no higher propensity for either greater quantities of voluntary environmental disclosures or positive voluntary environmental disclosures. The findings suggest that the limitations faced by s. 299(1)(f) in its early years may have resulted in it not being perceived as a legitimacy threat by the sample corporations or as a lesser threat than others such as the NPI. Therefore, questions remain as to whether the section is able to produce the outcomes proposed at its inception. Overall, taking into consideration the discretionary nature of voluntary environmental disclosures, and the limitations of s. 299(1)(f), concern remains as to the quality of the Australian annual report environmental reporting system and the potential for the existence of voluntary environmental disclosures in the annual report to reduce the usefulness of a mandatory disclosure system to users. These findings suggest a need for further research into the effect of both mandatory and voluntary environmental disclosures on users' perceptions of corporate environmental performance.
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Petersen, Herman, and Joacim Svensson. "Intellectual Capital Disclosures: The effect of mandatory Integrated Reporting." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-30103.
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Purpose – The purpose of this thesis is to investigate how mandatory obligation to follow the International <IR> Framework while producing the corporate reports influence the intellectual capital disclosures in the reports. Research design – The study uses a disclosure scoreboard to score a selected sample of annual reports depending on whether it disclose intellectual capital information or not. The sample consists of companies listed in South Africa were it is mandatory to follow the integrated reporting framework and companies listen in Sweden where it is not mandatory to produce an integrated report. Empirical results and conclusion – The results of this thesis indicates that the mandatory use of the International <IR> Framework have an impact on the amount of intellectual capital disclosures. Further it concludes that higher level of compliance with the framework further increases the intellectual capital disclosure. Contribution – This study has been an early step towards concluding whether the use of integrated reporting has any effect on the amount of intellectual capital information disclosed in companies’ annual report.
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Baboukardos, Diogenis. "Essays on the market valuation implications of mandatory corporate reporting." Doctoral thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-31675.
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The purpose of this dissertation is to enrich understanding on the market valuation implications of mandatory financial and non-financial reporting beyond and in relation to traditional accounting information. It is comprised of four individual essays each of which examines a different, and to some extent internationally unique, jurisdiction that can best serve the particular purpose of the essay as well as the overarching purpose of the dissertation. The starting point of this empirical inquiry is the value relevance of purchased goodwill under IFRS and the moderating role that different levels of compliance with IFRS mandatory disclosures play on its market valuation. Similar to the first essay, the second essay focuses on traditional accounting information (specifically book value of equity and earnings) and examines potential differences on its market valuation before and after the mandatory introduction of an integrated reporting approach. The third essay focuses on mandatory carbon emissions reporting and compares its valuation relevance when such reporting is mandated by regulation vis-à-vis when it is voluntary. Finally, the fourth essay examines the market valuation interplay between mandatory financial and non-financial disclosures. This dissertation intends to be of particular relevance first; to the accounting academic community which acknowledges that mandatory disclosures are not well understood and it calls for further research on how users of annual reports view mandatory disclosures and second; to accounting regulators. Empirical research on the value relevance of corporate reporting can provide useful insights into questions of interest to regulators because its research questions are often motivated by broader questions raised by these non-academic constituents. The dissertation in hand has similar motivations.
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Appiagyei, Kwadjo. "Evaluating integrated reporting quality, its determinants and its effect on sustainability in a mandatory reporting environment." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2020. https://ro.ecu.edu.au/theses/2378.
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over time firms may be looking beyond merely satisfying the regulatory requirements to realise the full benefits of IR. Furthermore, the study finds that among the three examined determinants of IR quality—political visibility, effective corporate governance and financial performance—on the JSE, political visibility is the best predictor. Also, the study finds evidence to support the assertion that IR affects sustainability. Moreover, IR quality is found to mediate the relationship between corporate governance, political visibility and sustainability performance. Hence, the argument that IR has abandoned sustainability cannot be substantiated. Although IR continues to evolve, the full potential of IR in the corporate reporting environment may not have been realised yet. Therefore, countries and capital market regulators that are considering mandating IR may find the evidence from this study useful in their considerations.
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Brännström, Daniel. "Reporting Intellectual Capital : Four studies on recognition." Doctoral thesis, Uppsala universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-198246.
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This thesis contributes to the reporting of Intellectual Capital (IC) and includes four papers on the recognition and comparability of IC. IC, often called intangibles in the financial reporting discourse, reflects resources which create value in and for organizations. These resources originate out of human knowledge and capacities, which, through their uniqueness, can provide competitive advantages for an organization. As something intangible, IC is a challenge to report as it is not only a matter of reporting value that has been or can be realized but also a matter of reporting the creative processes focusing on present and future value. This challenge is a particular reflection of how and when to recognize IC as something reportable and is intensified if IC needs to be comparable. The thesis draws on the distinction that is made between mandatory and voluntary reporting when discussing recognition and comparability. Three of the studies relate to firms’ practices of reporting through annual reports. Since these reports contain both mandatory and voluntary sections, reflecting reporting both as a requirement as well as a possibility, different aspects of reported IC is emphasized. Using a wider range of documents, the fourth study relates to the enforcement of the mandatory reporting standards which the firms are required to apply in their reporting. As the overall finding in the thesis, three categories of recognition of IC are developed which reflect differences related to whether the reporting is mandatory, voluntary or, as this thesis argues, something in between. Reflected through the categories, comparability interrelates differently with recognition. The thesis contributes with the description of IC as a foundation for reporting which makes the matter of recognition of IC in reporting complex. It further highlights that through recognition of IC reporting is continuously expanding wherefore it is not possible to identify an end of an already expanded and demarcated reporting regime. In this expansion, by settling what is mandatory reporting through requested characteristics, voluntary reporting is defined.
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Isaksson, Kajsa, and Johanna Johansson. "Anmälningspliktens komplexitet : En kvalitativ studie om förskolepersonals upplevelser av anmälningsprocesser." Thesis, Högskolan Dalarna, Socialt arbete, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:du-20985.
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I föreliggande kvalitativa studie var syftet att undersöka hur förskolepersonal upplever och resonerar i anmälningsprocesser samt vilka aspekter de anser vara främjande respektive hindrande för arbetet i dessa. Studiens empiriska material har samlats in genom fokusgruppsintervjuer och individuella intervjuer. Det övergripande resultatet visar att förskolepersonal upplever anmälningsprocesser som komplexa då de måste förhålla sig till omständigheter på såväl en mikro- som en mezzo- och makronivå. Omständigheterna utgörs bland annat av individuella roller och rollkonflikter, gruppdiskussioner och hänsynstagande till kollegor samt rådande samhällsnormer. Det är också den upplevda komplexiteten i anmälningsprocesserna som gör att förskolepersonal resonerar huruvida en anmälan ska göras eller inte. Detta resultat stämmer väl överens med tidigare forskning gjord på området men är något som inte överensstämmer med lagstiftarens intentioner. Resultatet visar vidare på att förskolepersonal anser det som främjande med stöd och rådgivning från kollegor och andra professioner för att få hjälp med arbetet i anmälningsprocesserna.The aim of this qualitative essay is to study how pre-school staff experience and reason in mandatory reporting processes and which aspects they consider important for their work in these processes. The empirical data was collected from focus group interviews and individual interviews. The overall result indicates that pre-school staff experience mandatory reporting processes as complex since they have to relate to circumstances at both micro, mezzo and macro levels. Among some other aspects these circumstances constitutes individual roles and role conflicts, group discussions and existing social norms. It’s also the experienced complexity that make pre-school staff reason about whether to report or not. This result corresponds with previous research but unfortunately badly corresponds with the intentions of the legislator. Further on, the result show that pre-school staff finds it meaningful to get support and counseling from colleagues and other professions to gain help when working in mandatory reporting processes.
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Türk, Oliver, and Sullivan Bridget O'. "Corporate Social Responsibility and Reporting : Is Mandatory Regulation the Route to Follow?" Thesis, Umeå universitet, Handelshögskolan vid Umeå universitet, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-58529.
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Risisky, Debra Moracco Kathryn E. "Statutory rape mandatory reporting in the Title X clinics of North Carolina /." Chapel Hill, N.C. : University of North Carolina at Chapel Hill, 2006. http://dc.lib.unc.edu/u?/etd,710.
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Thesis (Ph. D.)--University of North Carolina at Chapel Hill, 2006.Title from electronic title page (viewed Oct. 10, 2007). "... in partial fulfillment of the requirements for the degree of Doctor of Philosophy in the Department of Maternal and Child Health, School of Public Health." Discipline: Maternal and Child Health; Department/School: Public Health.
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Ayling, Natasha Jane. "Measuring early childhood educators' self-efficacy for mandatory reporting of child maltreatment." Thesis, Queensland University of Technology, 2019. https://eprints.qut.edu.au/130708/2/Natasha_Ayling_Thesis.pdf.
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This study aimed to investigate how to measure self-efficacy as an important aspect of mandatory reporting of child maltreatment in the context of early childhood settings in Queensland. A new scale was developed based on Bandura's Self-Efficacy Theory and subsequently tested through an anonymous online survey with 87 early childhood educators. Findings highlight the challenges of conducting research on sensitive topics and support existing research that has examined the barriers and facilitators to mandatory reporting. Opportunities and challenges relating to educators' self-efficacy are identified, and collective efficacy emerged as a key theme influencing motivation. Recommendations include enhanced training initiatives that focus on building collective efficacy, regular updating of service policies to better reflect legislative requirements, and further development work on a reporting self-efficacy measure.
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Abraham, Jacob G. "Breach: Understanding the Mandatory Reporting of Title IX Violations as Pedagogy and Performance." Scholar Commons, 2017. http://scholarcommons.usf.edu/etd/6790.
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This dissertation examines how institutions generate, teach, and authorize normative performances through texts and/as pedagogical practices. Through an analysis of the University of South Florida’s mandatory reporting policy, training, and Title IX Incident Report Form, this project examines how institutions construct and privilege certain values, performances, and individuals as means of generating the legal compliance of the institution independent. These practices are valued independent of how such compliance enables and limits the relationship between students and teachers. I argue the University’s texts and pedagogical practices serve to substantiate, authorize, and perform the materialization of certain privileges and the normative standards for the performances of mandatory reporters – those specifically designated “responsible employees,” which includes graduate, teaching, and research assistants supervising or teaching possible victims. I further rely on critical communication pedagogy as a means of analyzing USF’s practices and calling for an altered pedagogy that better accounts for the subjectivity of individuals not previously recognized by/through current institutional practices. While USF’s mandatory reporting policy is merely one institutional mandate, the practices expressed and outlined in this research are indicative or the practices of institutions more broadly. Understanding those practices is essential to recognizing the ways institutional and individual actors relate and interact.
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Leung, Raymond Wai-To. "Cost of equity effects from mandatory IFRS adoption : the importance of reporting incentives." Thesis, Heriot-Watt University, 2013. http://hdl.handle.net/10399/2624.
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This thesis examines how the cost of equity associates with reporting incentives in mandatory IFRS adoption for [18] European Union (EU) countries. First, with more data available for the post-adoption period, prior studies are extended by measuring if the mandatory adoption of IFRS in 2005 reduces the cost of equity. Second, using a comprehensive set of reporting incentives by both firm-specific core business factors (CBF) and internal corporate governance (ICG), and country-specific institutional environment factors (IEF), this study further investigates if both individual and interactive effects of reporting incentives in mandatory IFRS adoption are associated with cost of equity effects. Using a sample of 7,294 firm-year observations in the EU between 2000 and 2009, the findings show that, on average, mandatory adopters have a significantly lower cost of equity of 1.2% (significant at the 1% level using a two-tailed test). Also, the results provide evidence that mandatory IFRS adoption interacts with both firm-specific CBF and ICG and associates with significant differential effects in the cost of equity. In addition, when sampling firms are partitioned into different comprehensive legal, economic, social and cultural characteristics, mandatory adopting firms interact with CBF and/or ICG based on their particular IEF settings. Overall, these findings support the pro-incentive view that significant capital market benefits to shareholders cannot be derived by only adopting a single set of high quality accounting standards, unless firms have a high level of reporting incentives.
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Hettler, Barry R. "Disclosure Practices of Dual Class Firms: An Examination of Voluntary and Mandatory Reporting." Kent State University / OhioLINK, 2015. http://rave.ohiolink.edu/etdc/view?acc_num=kent1428570715.
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Costello, Lisa Humphreys. "A study of preservice teachers' knowledge and attitudes about child maltreatment and mandatory reporting." [Bloomington, Ind.] : Indiana University, 2009. http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&res_dat=xri:pqdiss&rft_dat=xri:pqdiss:3378343.
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Thesis (Ph.D.)--Indiana University, Dept. of Counseling and Educational Psychology of the School of Education, 2009.Title from PDF t.p. (viewed on Jul 6, 2010). Source: Dissertation Abstracts International, Volume: 70-10, Section: A, page: 3812. Adviser: Thomas Huberty.
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Amin, Dhara Minesh. "Students’ Awareness, Knowledge, and Perceptions of Mandatory Reporting of Sexual Victimization on College Campuses." VCU Scholars Compass, 2019. https://scholarscompass.vcu.edu/etd/5725.
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The purpose of this study is to identify students’ awareness, knowledge, and perceptions of the mandatory reporting policy related to Title IX of the Education Amendments of 1972 (Title IX). Mandatory reporting requirements are being implemented in higher educational institutions; however, existing literature does not examine students’ perceptions or their knowledge of the specific requirements that apply exclusively to them. This exploratory study examines the perceptions of college students at Virginia Commonwealth University (VCU) in Richmond, Virginia. Drawing on survey data (N = 501) from a large, public research university, the study explores two outcome variables: students’ awareness of the mandatory reporting policy and students’ knowledge of the university’s Title IX and mandatory reporting policy. It is hypothesized that variation across such views may be predicted by several factors, such as rape myth acceptance, knowing a victim of sexual misconduct, knowing an individual falsely accused of sexual misconduct, and demographic characteristics. Most of the students were aware of the university’s mandatory reporting policy, but they were not especially knowledgeable about the specifics. An overwhelming number of students support the use of mandatory reporting on college campuses for sexual misconduct, but fewer individuals stated they are more likely to disclose personal sexual victimization with an enacted mandatory reporting policy. Being knowledgeable about the university’s mandatory reporting policy was positively associated with higher general support of mandatory reporting. In addition, being aware of the enacted mandatory reporting policy also emerged as statistically significant and positively associated with perceptions of disadvantages and advantages of the mandatory reporting policy. Other findings and implications are discussed.
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Smith, Christelle. "The mandatory adoption of International Financial Reporting Standards and financial statement comparability : South African evidence." Thesis, University of Pretoria, 2017. http://hdl.handle.net/2263/62682.
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In this study, I examine whether the mandatory adoption of International Financial Reporting Standards (IFRS) in a country where local Generally Accepted Accounting Principles (GAAP) is of similar quality to IFRS is associated with changes in the comparability of financial statements. I also investigate the sources of any changes in the comparability of financial statements. I use data from South Africa, where, word for word, prior to the mandatory adoption of IFRS, local GAAP was the same as IFRS, and enforcement remained unchanged. I use two different measures of comparability, one based on accounting data (accruals-cash flow measure) and the other based on both accounting data and market data (earnings-return measure). I compare South African firms with two different groups, namely other mandatory IFRS adopters and non-adopters. My data show evidence of an increase in the comparability of the financial statements of South African firms with those of both adopters (both measures) and non-adopters (the earnings-return measure) following the mandatory adoption of IFRS. In additional analysis, I found a global increase in the comparability of firms' financial statements that is consistent with market changes unrelated to IFRS adoption as one of the sources of the increase in comparability. Moreover, an incremental increase in the comparability of the financial statements of South African firms after the mandatory adoption of IFRS, relative to the increase in the comparability of the financial statements of non-adopting firms, is consistent with benefits from using the IFRS "label" and with the expanded IFRS network as sources of increased comparability.Thesis (PhD)--University of Pretoria, 2017.
Accounting
PhD
Unrestricted
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Hassan, Tazrin. "The mandatory sustainability reporting assessment of the Swedish state-owned companies-LKAB, Vattenfall, Akademiska Hus." Thesis, Linköpings universitet, Industriell miljöteknik, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-171442.
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Sustainability reporting is a great way to show a company's attitude, approach, and responsibility towards sustainability, which includes environmental, social, and economic aspects of the company's operations. All the biggest, well-established, and renowned companies, along with the medium and small companies and even the new companies around the world, make sustainability reports to show how responsible they are towards sustainability. The Swedish state-owned companies are obliged to report on their sustainability information following the GRI framework, and these companies are meant to be a role model regarding sustainability reporting for other companies. This is a timely due study in looking at the governmental guidelines initiated and implemented over ten years ago. Therefore, the thesis is done with the motivation to explore how the state-owned companies handle sustainability reporting individually and then comparing their approaches among themselves. The thesis conducts a case study research method with three Swedish state-owned companies, LKAB, Vattenfall, and Akademiska Hus' sustainability reporting regarding 15 selected GRI indexes for a specific timeframe, that are taken from the GRI database. Apart from being Swedish state-owned companies, these three companies are selected to study because they are reporting their sustainability reports since more than a decade and has a good sustainability reporting quality. The timeframes chosen for analyzing the sustainability reportingfor LKAB, Vattenfall, and Akademiska Hus are five years (2014-2018), seven years (2012-2018), and five years (2014-2018), respectively. The 15 GRI indexes of the sustainability reports of those companies, and how the companies follow the eight guidelines for external reporting provided by the government, are analyzed separately and compared with one another. It is observed that LKAB's sustainability reporting being better with the sustainability information, then comes Vattenfall, and at the end comes Akademiska Hus, though all of them have their own positive and negative aspects. The thesis concludes that the state-owned companies need to pay more attention and concern to improve their sustainability reporting by making it more explicit, transparent, understandable, and easy to follow with all the required sustainability information. Hence, they truly can set an example for other companies regarding sustainability reporting.
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Abdi, Fartun, and Siham Khaloufi. "Faktorer som hindrar sjuksköterskan inom hälso- och sjukvården från att göra en orosanmälan på barn." Thesis, Högskolan Väst, Avdelningen för omvårdnad - grundnivå, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hv:diva-12179.
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Background: It's a fundamental principal to protect children's rights. Through legislation, child abuse has been prohibited in many countries. Nurses working with children has a frontline role in identifying and reporting suspected or known child abuse. Mandatory reporting is one of the nurse's duty, reluctancy to report can lead to misconduct but it also leads to children suffering. Aim: The purpose of this degree project was to identify factors preventing nurses from mandatory reporting of children in health care. Method: A literature study based on using and analysing nine qualitative articles. Results: Three themes emerged in the result. The first theme was knowledge deficit, with two subthemes which were the need of education of signs and symptoms and the other subtheme was insufficient experiences. The second theme was nurses strained work environment with three subthemes. The first subtheme was the lack of routines, the second one miss information and the third one lack of cooperation and communication. The third theme consists of two subthemes, which were the lack of emotional support and the experience of fear. The results showed that nurses due to different factors relinquished from mandatory reporting. Conclusion: The results highlighted that education and training was needed among nurses to gain knowledge on how to safeguard children and establish mandatory reporting. Thus, support from colleagues and managers agencies dealing with child safety was highly valued by nurses. Implementation of education, training and support could improve the cooperation in protecting children.
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Salevik, Karin, and Demet Savuran. "Regeringens krav på hållbarhetsrapportering : En studie av hur företag inom kläd- och bankbranschen kan påverkas." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-10402.
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I december 2016 kommer en ny lag förmodligen att träda i kraft i Sverige som innehåller krav på att företag ska upprätta en hållbarhetsredovisning. Enligt lagförslaget kommer stora företag och företag av allmänt intresse att bli tvungna att rapportera om deras arbete kring miljö- och sociala frågor samt antikorruption. Rapporteringen måste ge information om vissa förutbestämda kriterier av lagen, såsom affärsmodell, policy, resultat av policy, väsentliga risker och hur dessa hanteras och andra relevanta icke-finansiella faktorer.Tidigare forskning visar att obligatorisk hållbarhetsredovisning inte hade den effekt som var förväntad då den abstrakta formuleringen gav företagen möjlighet att göra egna tolkningar av lagen. Tidigare forskning visar också att företag inom klädbranschen lämnar mer omfattande upplysningar än banker, speciellt vad gäller deras arbete kopplat till miljö och de sociala förhållandena i deras produktionsenheter. Banker rapporterar istället mer omfattande om sociala frågor kopplade till samhället. Vissa forskare hävdar att det fortfarande finns brister i sättet att redovisa hållbarhet inom alla branscher.Syftet med vår studie har varit att diskutera vilka konsekvenser den nya lagen kan komma att få för stora företag och dess hållbarhetsrapporter. Vi har jämfört innehållet av sex företags hållbarhetsredovisningar, tre i klädbranschen och tre i bankbranschen, gentemot lagförslagets krav på vad som ska ingå. Vidare har vi även analyserat huruvida det fanns en skillnad i sättet att rapportera mellan dessa branscher. Vi har genomfört en kvantitativ innehållsanalys av hållbarhetsredovisningar i företag som uppfyller lagförslagets kriterier på stora företag eller företag av allmänt intresse. Vår studie visade att även om företag rapporterade om alla områden som lagförslaget kräver, så gav inte rapporterna fulländad information om de speciella kriterier som krävs enligt lagförslaget. Företagens rapporter gav mycket information om hantering av risker och deras affärsmodell, men inte tillräckligt med upplysningar om deras väsentliga risker eller resultat av deras hållbarhetspolicyer. En anledning till detta kan vara att företagen inte vill rapportera om sådant som kan skada deras image. Vår studie visar också att omfattningen av företagens rapportering om de olika områdena skiljer sig beroende på bransch. Företagen i klädbranschen rapporterade utförligt om miljö- och sociala frågor men väldigt lite om antikorruption och personal. Banker rapporterade om alla områden som lagförslaget nämner, speciellt om personal, antikorruption och delar av sociala förhållanden och miljö. Överlag rapporterade bankerna mer generellt medan klädföretagen hade en mer detaljerad rapportering, speciellt vad gäller deras miljöarbete.Att implementera kraven från lagförslaget kommer att innebära ökade kostnader i form av både tid och pengar för företagen i vår studie. Båda branscherna kommer att behöva förbättra deras rapportering om risker och resultat av policy. Klädföretagen kommer att behöva komplettera deras rapportering om personalfrågor och antikorruption medan bankerna kommer att behöva konkretisera deras rapportering överlag. En stor risk med formuleringen av det aktuella lagförslaget är att företagen kan hitta kryphål för att göra sina egna tolkningar av den, vilket försvagar de förväntade effekterna av lagen.In June 2016, a new law requiring companies to report on sustainability is likely to come into force in Sweden. According to the bill, large and public-interest companies are required to report their efforts on environmental issues, social issues and anti-corruption. The reporting need to include criteria predetermined by the law, such as business model, policies, results of such policies, main risks and how they are managed and other relevant non-financial factors.Previous research shows that mandatory sustainability reporting didn´t have the expected effect. Abstract law formulations gave the companies the opportunity to make their own interpretations of the law. Previous studies also show that companies working in the clothing industry provide more comprehensive information than banks, especially on their efforts connected to the environment and to the social conditions in their manufacturing units. Banks, on the other hand, report more extensively on social issues connected to society. Some scientists argue that there are still weaknesses in the way of reporting corporate sustainability across all industries.The aim of our study was to discuss the impact that such law might have for large companies and their sustainability reports. We compared the content of the corporate sustainability reports of six companies, three in the clothing industry and three in the banking sector, to what the current bill requires. In addition, we analyzed whether there was a difference in the way of reporting used by these two industries. We conducted a quantitative content analysis of the sustainability reports of companies that fulfill the bill´s criteria for large companies or public-interest entities. Our study showed that even though the selected companies reported on all the areas required by the bill, their reports didn´t give all the information specifically required by the bill. The reports described the companies' business model and risk management but they did not give enough information about the main risks or the result of their sustainability policies. One reason for this may be that companies don’t want to report information that may damage their image. Our study also showed that the degree, to which the companies reported in each area, differed depending on the industry. Companies in the clothing industry provided extensive information about environmental and social efforts but very little information about anti-corruption and employee policies. Banks reported in all areas mentioned by the law, particularly within employee related issues, anti-corruption and parts of their social and environmental efforts. As a whole, banks reported in a more general manner while clothing companies had more detailed reporting, especially on their environmental efforts. To implement the requirements of the law will mean costs in terms of time and money for the companies in our study. Both industries will need to improve their reporting of main risks and result of their sustainability policies. The clothing companies will need to complete their reporting within employee relations and anti-corruption, while the banks will need to be more detailed in the overall reporting. A major risk with the current law formulation is that companies can find loopholes to make their own interpretations of it, weakening the expected effects of the law.This paper is written in Swedish.
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Hansén, Andreas, and Dawud Suleiman. "Influence of Sustainability Reporting Regulation on Swedish Financial Companies : – An Institutional Perspective." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-355534.
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The field of sustainability reporting has been studied for a number of decades but how companies respond to sustainability reporting regulations is still understudied. To lessen the gap, this thesis uses an institutional perspective to analyze how Swedish financial companies respond to the new regulation demanding all larger companies to disclose a sustainability report. The thesis takes a qualitative approach by conducting interviews at seven companies to investigate how institutional elements influences their sustainability disclosure processes. Findings show that the content of the reports is not largely affected due to normative elements providing a higher standard than the regulation demands. The reason for this can to a large extent be explained by the use of accepted frameworks which acts as the norm. The thesis also finds that though the content is not largely affected, the regulation affects the internal processes, requiring companies to examine and evaluate their existing sustainability agendas. The findings provide a complement to existing research that to a large degree consists of quantitative research as it illuminates how companies view their sustainability report and the reasoning for disclosing it. The influence of regulation on sustainability reporting is still an understudied subject and more research is needed to address this gap.
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Fornander, Camilla, and Josefine Karlsson. "Sjuksköterskans erfarenheter i mötet med barn som far illa." Thesis, Hälsohögskolan, Högskolan i Jönköping, HHJ, Avd. för omvårdnad, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-22615.
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Sverige har en lagstadgad anmälningsplikt som är obligatorisk för alla som i sitt arbete kommer i kontakt med barn. Lagen är tydlig med att alla misstänka missförhållanden skall anmälas. Forskning visar att anmälningsplikten inte alltid fungerar och att det bara är en liten del av de barn som riskerar att fara illa som kommer till socialtjänstens kännedom. Vidare forskning visar att få anmälningar kommer från hälso- och sjukvården. Syftet var att beskriva sjuksköterskans erfarenheter i mötet med barn som far illa eller riskerar att fara illa. Litteraturstudien genomfördes med kvalitativ design och sökningar har gjorts i CINAHL, MEDLINE och PsycINFO. Åtta artiklar ansågs relevanta. Under analysen framkom tre teman: en emotionell utmaning, att känna sig begränsad och att våga agera. Resultatet visar att sjuksköterskan blir berörd i mötet med barn som far illa. Vidare beskriver sjuksköterskan osäkerhet, bristande kunskap och brister i organisationen. Sjuksköterskans professionella trygghet beskrivs utifrån kunskap och förvärvad erfarenhet. Det är angeläget att sjuksköterskans yrkeskompetens upprätthålls samt att det finns stöd att tillgå för att utveckla omvårdnaden kring barn som far illa.In Sweden, everyone who comes in contact with children through their work has a statutory obligation to report child abuse. The law clearly states that any suspected child abuse must be reported. Research shows that the reporting does not always work. Only a small proportion of the children who might be victims of abuse come to the knowledge of Social Services. Further research shows that few notifications come from individuals within the health care system. The aim of this literature review was to describe nurses’ experiences of encounters with chil-dren who are victims of abuse or who are at risk of being abused. A qualitative design was used. CINAHL, MEDLINE and PsycINFO were used to select the articles, eight of which met the selection criteria. During the analysis, three themes emerged: An Emotional Challenge, Feeling Limited, and Daring to Act. The results show that the nurses are emotionally affected by their contact with abused children. The nurses also describe feelings of insecurity, a lack of knowledge, and organizational deficiencies. The nurses’ professional security is described as stemming from knowledge and experience. It is very important that the nurses’ professional competence is maintained and that there is support available in order to develop the care of abused children.
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Holmes, Erin Alison. "Mandatory Disease Notification and Underascertainment: A Geographical Perspective." Thesis, University of Canterbury. Geography, 2007. http://hdl.handle.net/10092/1378.
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Mandatory notification of disease forms the backbone of disease surveillance in New Zealand and overseas. Notification data is used by public health professionals and academics to identify cases requiring public health control, monitor disease incidence and distribution, and in epidemiological research. However, there is emerging evidence that notification rates do not accurately reflect the true extent of notifiable diseases within the community, resulting in the underascertainment of many notifiable cases. While adequate surveillance does not necessarily require that all cases of notifiable disease be captured, the systematic underascertainment of disease can have significant implications for perceived spatial and demographic trends in disease prevalence; potentially threatening the credibility of spatial epidemiological research by under or overestimating the burden of disease in different populations. There is evidence that systematic underascertainment occurs as a result of the differential actions of laboratories and general practitioners. It has also been recognised that that underascertainment can be influenced by a patient's willingness to seek medical attention and participate in laboratory tests. However, few studies have investigated whether these factors systematically influence notification either in New Zealand or overseas. Furthermore, the discipline of health geography has been slow to engage with this topic of public health importance, despite the inherently spatial nature of the processes involved, and the close ties to the geographic literature on health service utilization and healthcare provision. This thesis explores the spatial and temporal variation in notification rates in New Zealand for the period 1997-2005 and the potential relationships between notification rates and different variables. Unlike many underascertainment studies, which have used individual data and capture-recapture methods, data constraints inspired a unique ecological approach to investigating the factors which may be associated with notification in New Zealand. Variables were divided into categories based on Anderson's behavioural model for healthcare utilization and the influence of these variables on notification was determined through multiple regression analyses. The main findings of this research indicate that in New Zealand notification rates have increased during the period 1997-2005 and that there is a north-south gradient in notifications, with substantially lower rates in the North Island than in the South Island. Furthermore, it is also evident that the variables associated with notification vary according to disease, spatial aggregation and spatial scale. Notification rates are significantly associated with a range of predisposing and enabling factors which might influence patient choice to consult for many frequently underascertained diseases. More variation in enteric diseases is explained by the independent variables analysed than the variation in non-enteric diseases. However, further research into these relationships, and underascertainment in general, is required before firm conclusions can be drawn.
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Bellman, Angelica, and Jenny Lundqvist. "Pedagogers anmälningsplikt : - att anmäla barn som far illa." Thesis, Stockholm University, Department of Special Education, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-8658.
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Abstract
In 1998 the Swedish legislation was sharpened, and active educationalists were legally bound to report any suspicion of child maltreatment. Nevertheless, there are a number of unrecorded cases of maltreated children, and research reveals that less than half of these children are reported to social services (Olsson, 2001). The purpose of the present study was to illustrate the problems with the mandatory reports in schools, as well as to study how educationalists proceed when they suspect that a child is maltreated. The method consisted of semi-structured interviews with five educationalists. The results revealed complex problems regarding educationalists mandatory reports. The procedures and routines varied and seem to be dependent on the educationalists, schools, and situations. The results also exposed the lack of official support in form of policy procedure manuals. Conclusion was that educationalists defined maltreated children in different ways, and in addition educationalists were not aware of the full significance of the mandatory reporting, even though they were aware of that they had a duty to report.
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Nguyen, Huu Cuong. "Interim financial reporting in the Asia-Pacific region." Thesis, Queensland University of Technology, 2015. https://eprints.qut.edu.au/86761/1/Huu%20Cuong_Nguyen_Thesis.pdf.
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This study examines Interim Financial Reporting disclosure compliance and associated factors for listed firms in Asia-Pacific countries: Australia, Hong Kong, Malaysia, Singapore, the Philippines, Thailand, and Vietnam.
Employing disclosure theory (in the context of information economics), with the central premise being that manager' trade-off costs and benefits relating to disclosure, the factors influencing the variation in interim reporting disclosure compliance are examined.
Using researcher-constructed disclosure indices and regression modelling, the results reveal significant cross-country variation in interim reporting disclosure compliance, with higher compliance associated with IFRS adoption, audit review, quarterly reporting (rather than six-monthly) and shorter reporting lags.
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Wennergren, Marie, and Therése Wentser. "Action without Vision? : An Investigation on whether Frequency of Mandatory Financial Reporting affects Managment Focus on Long-term Growth." Thesis, Stockholms universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-106634.
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This thesis aims to investigate whether frequency of mandatory financial reporting affects management focus on long-term growth. Evidence from the market has illustrated how managers within listed firms sometimes strive to meet market expectations on the latest reported earnings regardless of long-term consequences (see for example Graham, Harvey & Rajgopal, 2005; Grinyer, Russell & Collison, 1998). Yet, the existing literature has neglected to research market pressure in terms of financial reporting frequency and its proposed influence on long-term growth. This study seeks to find if a more frequent mandatory reporting affects managers to more often sacrifice long-term growth in terms of reduced R&D investments. By comparing six different stock exchanges with different interim reporting requirements, this study empirically examines the hypothesized relationship, using a robust multiple regression analysis based on 320 observations during the sample period 2008-2012. The statistically significant results show a negative correlation, suggesting that firms that are required to disclose quarterly reports invest less in R&D than firms that are only required to disclose semi-annual reports. A negative correlation is observed for the whole sample as well as for the five sectors individually. The results provide additional empirical evidence to the research fields of financial reporting, managerial myopia and earnings management.
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Lee, Pei-Yu. "Child abuse and neglect reporting among nurses in Taiwan : professional knowledge, perceptions, attitudes, and self-efficacy." Thesis, Queensland University of Technology, 2008. https://eprints.qut.edu.au/17800/1/Pei-Yu_Lee_Thesis.pdf.
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According to the Children's Bureau of Taiwan (2007), the number of Taiwanese children abused and neglected sharply increased from 6,059 to 10,094 between 2000 and 2006. Reports of abused and neglected children also rose from 8,494 to 13,986 in that period. This followed enactment of the Children and Youth Welfare Law in 2003 imposing a range of health, education and social welfare professionals, including nurses, the statutory duty to report suspected child abuse and neglect. Previous studies in Taiwan have indicated that despite the legislation, a range of factors continue to act against nurses reporting child abuse and neglect (CAN) cases according to the law. Previous research had examined factors that influence CAN reporting by health, education, and welfare professionals including registered nurses in Taiwan. The study herein sought to extend knowledge of these factors by identifying and assessing nurses' self-efficacy as a prime factor influencing professional commitment to legal reporting of CAN. The aims of this research were to: (1) examine influencing factors of nurses' likelihood to report CAN in Taiwanese health care settings, and (2) develop and test a new instrument Child Abuse and Neglect Reporting Self Efficacy (CANRSE) to measure nurses' self-efficacy in CAN reporting. The research was conducted in two phases. Phase one investigated nurses' experience with CAN reporting and examined relationships between nurses' perceptions, attitudes, knowledge, and likelihood to report CAN cases. Two hundred and thirty-eight nurses from emergency departments, paediatric units and community centres in Taiwan completed a survey. The results showed that using a series of vignettes, a significant relationship existed between the likelihood to report CAN and perception, attitude, and knowledge. Notably, perception was the most significant variable in predicting nurses' likelihood to report CAN cases. Findings indicated nurses had poor perceptions of recognizing and reporting CAN and lacked faith in child protection services. Knowledge of Taiwanese CAN reporting laws was poor. In general, most nurses believed that they needed more training courses on the recognition and reporting of CAN. These findings, in particular the importance of perceptions of legal reporting behaviour, were worthy of further investigation. In Phase two, a measure of CANRSE was developed and tested. Data were collected from 496 nurses working in Taiwanese health care settings. Development of the CANRSE was guided by an extensive literature review, findings from Phase one of the study and by an expert panel. The CANRSE consisted of five sections: (1) demographic information, (2) efficacy-expectation for suspected cases, (3) efficacy-expectation for known cases, (4) outcome-expectation of CAN reporting, and (5) likelihood to report CAN. The influence of nurses' self-efficacy on their likelihood to report CAN cases was also analysed. Structure of the CANRSE was supported by structural equation modeling using AMOS 6.0. Additionally, correlation and regression analyses were applied to investigate the validity and reliability of the CANRSE. CANRSE met accepted psychometric standards for reliability and validity in this study. Nurses' CAN self-efficacy yielded strong prediction over personal characteristics, experience as a nurse, experience as a parent, and age. Thus, the research provides an important contribution to the literature relating to mandatory reporting by professional groups in particular nurses. It was the first research to successfully develop a new instrument to evaluate nurses' selfefficacy in CAN reporting. The findings provide a basis for understanding the influence of Taiwanese nurses' decision making for CAN reporting. Further research can extend the scope of CAN training programs and their evaluation.
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Lee, Pei-Yu. "Child abuse and neglect reporting among nurses in Taiwan : professional knowledge, perceptions, attitudes, and self-efficacy." Queensland University of Technology, 2008. http://eprints.qut.edu.au/17800/.
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According to the Children's Bureau of Taiwan (2007), the number of Taiwanese children abused and neglected sharply increased from 6,059 to 10,094 between 2000 and 2006. Reports of abused and neglected children also rose from 8,494 to 13,986 in that period. This followed enactment of the Children and Youth Welfare Law in 2003 imposing a range of health, education and social welfare professionals, including nurses, the statutory duty to report suspected child abuse and neglect. Previous studies in Taiwan have indicated that despite the legislation, a range of factors continue to act against nurses reporting child abuse and neglect (CAN) cases according to the law. Previous research had examined factors that influence CAN reporting by health, education, and welfare professionals including registered nurses in Taiwan. The study herein sought to extend knowledge of these factors by identifying and assessing nurses' self-efficacy as a prime factor influencing professional commitment to legal reporting of CAN. The aims of this research were to: (1) examine influencing factors of nurses' likelihood to report CAN in Taiwanese health care settings, and (2) develop and test a new instrument Child Abuse and Neglect Reporting Self Efficacy (CANRSE) to measure nurses' self-efficacy in CAN reporting. The research was conducted in two phases. Phase one investigated nurses' experience with CAN reporting and examined relationships between nurses' perceptions, attitudes, knowledge, and likelihood to report CAN cases. Two hundred and thirty-eight nurses from emergency departments, paediatric units and community centres in Taiwan completed a survey. The results showed that using a series of vignettes, a significant relationship existed between the likelihood to report CAN and perception, attitude, and knowledge. Notably, perception was the most significant variable in predicting nurses' likelihood to report CAN cases. Findings indicated nurses had poor perceptions of recognizing and reporting CAN and lacked faith in child protection services. Knowledge of Taiwanese CAN reporting laws was poor. In general, most nurses believed that they needed more training courses on the recognition and reporting of CAN. These findings, in particular the importance of perceptions of legal reporting behaviour, were worthy of further investigation. In Phase two, a measure of CANRSE was developed and tested. Data were collected from 496 nurses working in Taiwanese health care settings. Development of the CANRSE was guided by an extensive literature review, findings from Phase one of the study and by an expert panel. The CANRSE consisted of five sections: (1) demographic information, (2) efficacy-expectation for suspected cases, (3) efficacy-expectation for known cases, (4) outcome-expectation of CAN reporting, and (5) likelihood to report CAN. The influence of nurses' self-efficacy on their likelihood to report CAN cases was also analysed. Structure of the CANRSE was supported by structural equation modeling using AMOS 6.0. Additionally, correlation and regression analyses were applied to investigate the validity and reliability of the CANRSE. CANRSE met accepted psychometric standards for reliability and validity in this study. Nurses' CAN self-efficacy yielded strong prediction over personal characteristics, experience as a nurse, experience as a parent, and age. Thus, the research provides an important contribution to the literature relating to mandatory reporting by professional groups in particular nurses. It was the first research to successfully develop a new instrument to evaluate nurses' selfefficacy in CAN reporting. The findings provide a basis for understanding the influence of Taiwanese nurses' decision making for CAN reporting. Further research can extend the scope of CAN training programs and their evaluation.
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Faulkner, Amanda Ellen. "Do Variations in State Mandatory Child Abuse and Neglect Report Laws affect Report Rates among Medical Personnel?" Digital Archive @ GSU, 2009. http://digitalarchive.gsu.edu/iph_theses/58.
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Each state and territory within the United States is required by the Child Abuse Prevention and Treatment Act [42 U.S.C. 5101 et seq.] to maintain a mandatory suspected child abuse and neglect reporting law, requiring certain professionals who regularly see children to report any suspicions of child maltreatment to child protective services. It is well documented that mandatory reporters fail to report each case of suspected child maltreatment they witness. This study sought to determine whether differences in three specific variables within the mandatory report laws had an effect on the frequency with which medical personnel report suspected child abuse and neglect. The three variables analyzed were: definitional scope of emotional abuse; standard of knowledge required for a report; and severity of penalty imposed on those who knowingly fail to report cases of child abuse and neglect. Data was obtained from the Child Maltreatment 2006 annual report printed by the Health and Human Services Administration of Children, Youth and Families. Of the three variables assessed, only severity of penalty yielded a significant association with report rate. States with lower report rates were significantly more likely to have lenient penalties for failure to report compared with those who had report rates above the national average (O.R. = 5.0, 95% C.I. = 1.165-21.465). It is recommended that states consider increasing the severity of the sanctions enforced for failure to report suspected child abuse and neglect. Although standard of knowledge requirements were not significantly associated with report rates, the literature suggests that standardization of this portion of the mandatory report laws could improve report rates, particularly among physicians.
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Stretch, Rachael Elizabeth. "Should failing to report be a criminal offence? : a comparative analysis of mandatory reporting in English and French criminal law." Thesis, Nottingham Trent University, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.366068.
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Wittmann, Christian [Verfasser], and Rolf Uwe [Akademischer Betreuer] Fülbier. "Reporting Opaqueness of Private Firms : Empirical Evidence from Mandatory Disclosures Filed on the German Federal Gazette / Christian Wittmann ; Betreuer: Rolf Uwe Fülbier." Bayreuth : Universität Bayreuth, 2020. http://d-nb.info/1206638702/34.
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Ado, Rabiu. "Accounting, accountability and governance in upstream petroleum contracts : the case of local content sustainability in the Nigerian oil and gas sector." Thesis, Robert Gordon University, 2016. http://hdl.handle.net/10059/1586.
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Local Content is an oil sector governance and sustainability policy that aims at check-mating the dominance of the foreign oil companies in host countries, and encouraging the participation of the local oil firms in the petroleum value-chain. It is a burgeoning concept applied in the upstream petroleum contracts in the developing petro states. This study was conducted to examine the local content accounting, accountability and governance of the Nigerian Content Development and Monitoring Board (NCDMB) and the five major International Oil Companies (IOCs) operating in Nigeria (Shell, Chevron, ExxonMobil, Total and Agip). The soft and hard accountability of the two principal actors were determined. The work drew on the Chatham House Guidelines for Good Governance in Emerging Oil and Gas Producers (2013) to derive its conceptual and analytical models. The study used the convergent parallel design and a combination of the three accounting paradigms to draw its conclusions. Thematic analysis, descriptive and inferential statistics including the post hoc Kruskal-Wallis and Mann-Whitney tests with Bonferroni Corrected Alpha, and the logistic regression tests were used. The study also applied the mechanistic content analysis methodology on fifty sustainability reports of the selected IOCs in line with the Global Reporting Initiative (GRI) and the International Petroleum Industry Environmental Conservation Association (IPIECA) sustainability reporting guidelines. Disclosure index and paired-samples t-test were used to determine the existence and trends in the IOCs’ local content disclosure practices before and after the enactment of the Nigeria’s local content law. The study found the local content policy to be an accountabilitybased sustainability driver in the Nigerian petroleum sector. Although the NCDMB’s performance was favourable to a large extent, the study found that corruption, fronting, and non-disclosure of the beneficial ownership of some oil firms remained the major challenges of local content in Nigeria. An expectation gap between the Board and the stakeholders on the financial accountability was established. The study found moderate and consistent local content disclosure indices of the periods before and after the Nigeria’s local content law, but higher volumetric disclosure in the period after the law, signifying likely impact of the local content law on the IOC’s voluntary disclosure. It was recommended that the Board should tighten up its regulatory responsibilities and avoid questionable practices. It was also suggested that the Nigerian local content rules should incorporate more incentives such as unringfencing and crossfencing of upstream costs to encourage more investment. The study also suggested that the accounting standard-setting bodies should issue dedicated accounting standards or expand the existing IFRS 8 and IAS 21 to comprehensively address the preparation and presentation of local content information in the annual financial statements.
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Holmberg, Lena, and Arzi Lokrantz. "Distriktssköterskors erfarenheter av anmälningsplikten till socialtjänsten när barn far illa." Thesis, Linnéuniversitetet, Institutionen för hälso- och vårdvetenskap (HV), 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-37303.
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Bakgrund: Distriktssköterskor som arbetar inom barnhälsovården möter i sitt arbete de flesta familjerna ute i samhället och har möjlighet att komma i kontakt med barn som far illa. Misstankar att barn far illa måste anmälas till socialtjänsten. Anmälan om misstankar kan leda till etiska dilemman där rättvisa, att göra gott och inte skada skapar konflikter. Syfte: Syftet med studien var att inom BHV belysa sjuksköterskors erfarenheter av anmälningsplikten till socialtjänsten, vid misstankar om barn som far illa. Metod: Studien genomfördes utifrån en kvalitativ ansats. Sex distriktssköterskor inom barnhälsovården deltog vid semistrukturerade intervjuer. Data analyserades med kvalitativ innehållsanalys på manifest nivå. Resultat: Studiens resultat presenteras i fyra huvudkategorier och elva underkategorier. Relation till föräldrarna: Sjuksköterskorna ansåg att det är viktigt att vara ärlig och informera föräldrarna om sin oro vilket oftast ledde till ett bra samarbete. Relationen till föräldrarna kan bli sämre efter en anmälan och då finns risk att ingen ser barnets bästa. Ibland kan empati för föräldrarna göra att en anmälan blir svår. Kontakt med socialtjänsten: Hälften av sjuksköterskorna ansåg att de hade en bra samverkan med socialtjänsten. Ofta och anonymt kontaktade sjuksköterskorna socialtjänsten för att rådfråga för att få hjälp och stöd vid misstankar. Återkoppling från socialtjänsten har blivit bättre efter en lagändring 2013. Kunskap om anmälningsplikten: Samtliga sjuksköterskor hade kunskap om anmälningsplikten, dess rutiner och var man kan finna riktlinjer. Känslomässigt förhållningssätt: Sjuksköterskorna upplevde blandade känslor vid en anmälan. Vid misstankar övervägde de noga om de skulle göra en anmälan eller inte. Ibland var det svårt att göra en anmälan eftersom det finns olika åsikter om vad fara illa innebär, beroende på kunskap och personliga erfarenheter. Slutsats: Det förekommer att sjuksköterskor underlåter att anmäla misstankar till socialtjänsten. Sjuksköterskors plikt att anmäla är ett etiskt dilemma vilket skapar osäkerhet och oro, och förknippas med bland annat erfarenhet, känslomässigt förhållningssätt och kunskap. För att underlätta processen av en anmälan är en bra samverkan med familjerna och socialtjänsten, diskussioner om innebörden av att fara illa och stöd i övervägningsfasen nödvändigt.Background: Districtnurses which are working in pediatric health care encounter most of the families in the community and have the probability to come in contact with child abuse. Suspicions of child abuse must be reported to social services. The requirement to report cases of suspected child abuse can lead to ethical dilemmas in which justice, to do good and not harm creates conflicts. Aim: The aim of this research was to describe the districtnurses' experience of the obligation to report to social services, in cases of suspected child abuse. Method: The research was based on a qualitative methodology. Six districtnurses working in primary health care participated in semi-structured interviews. Data were analyzed using qualitative content analysis. Results: The results of the research are presented in four main categories and eleven subcategories. Relationship to parents: The districtnurses felt that it is important to be honest and inform parents about their concerns, which often led to a good cooperation. The relationship to the parents can be worse after a report of suspected child abuse, which can result in that no one can see the child´s best. Empathy for the parents sometimes makes it difficult to report suspected child abuse. Contact with social services: Fifty percent of the districtnurses felt that they had good relationships and interactions with the social services. Frequently in cases of suspected child abuse districtnurses anonymously contact social services for support and help. Feedback from the social services is better after the law changed 2013. Emotional attitudes: The districtnurses experienced mixed emotions when reporting a case of suspected child abuse, they carefully considered whether or not to report. Depending on knowledge and personal experiences sometimes reporting was difficult because of different opinions about what constitutes child abuse. Knowledge of the reporting obligation: All the districtnurses had knowledge of the mandatory reporting, its procedures and where one could find guidelines. Conclusion: It happens that districtnurses do not report suspicions to social services. Districtnurses' duty to report is an ethical dilemma, which creates uncertainty and anxiety, and is associated with for example experience, emotional attitudes and knowledge. To facilitate the process of reporting is a good interaction with the families and the social services, discussions about the meaning of child abuse and support under the decissionmaking phase necessary.
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Läckgren, Matilda, and Wilma Öholm. "Hållbarhetsredovisning inom bemanningsbranschen : En longitudinell fallstudie över hur fyra företag inom bemanningsbranschen redovisar humankapital i årsredovisningen." Thesis, Linköpings universitet, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-170121.
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Bakgrund Humankapitalet är en viktig del i företaget med anledning av att det är essentiellt i den dagliga affärsverksamheten samt att det är en viktig immateriell resurs där kunskap, nätverk av relationer och kulturell styrka bidrar till företagets framgång. I och med samhällets utveckling består företag idag till allt större del av humankapital men trots detta råder det inte samstämmighet för hur humankapital ska redovisas i årsredovisningarna. Detta i samband med att högre krav ställs på redovisning av humankapital blir det intressant och relevant att undersöka hur företag väljer att upplysa om humankapital i årsredovisningarna. Syfte Syftet med studien är att undersöka hur företag inom bemanningsbranschen redovisar humankapital i deras årsredovisningar, samt undersöka hur redovisningen utvecklats över tid och hur den skiljer sig mellan företagen. Metod Studien är en longitudinell flerfallstudie utförd genom en kvalitativ innehållsanalys. Tidigare forskning om motiv bakom upplysningar ligger till grund för den insamlade empirin tillsammans med legitimitetsteorin, intressentteorin och institutionell teorin. Studien utgår från en deduktiv ansats med induktiva inslag. Slutsats Studiens resultat visar att de undersökta företagen upplyser genom tre teman; engagemang, arbetsmiljö och kompetensutveckling. Vidare dras slutsatsen att redovisning av humankapital inom bemanningsbranschen liknar varandra till väldigt stor del. Anledningen kan vara att samtliga företag ingår i samma bransch. Studien bidrar med bevis för att företag inom bemanningsbranschen upplyser om humankapital i stor mängd i förhållande till resterande information i deras årsredovisning.Introduction Human capital is an important part of the company because it is essential in day-to-day business and is therefore an important intangible resource where knowledge, networks of relationships and cultural strength contribute to the company's success. The development of society contributes to the fact that companies increasingly consist of human capital, but despite this, there is no consensus on how human capital should be reported in the annual reports. This, in conjunction with higher requirements for accounting for human capital, will make it interesting and relevant to investigate how this is done. Purpose The purpose of this study is to investigate how companies in the staffing industry report human capital in their annual reports, and also to investigate how accounting has developed over time and how it differs between companies. Method This study is a longitudinal multi-case study conducted through a qualitative content analysis. The empirical data is based on previous research of the motives behind disclosures together with the theory of legitimacy, stakeholder theory and institutional theory. This study is based on a deductive approach with inductive elements. Conclusion This study's results show that the investigated companies disclose information through three themes; commitment, work environment and qualification. Furthermore, it is concluded that accounting for human capital in the staffing industry is very similar to each other. The reason may be that all companies are part of the same industry. The study provides evidence that companies in the staffing industry disclose human capital in large numbers in relation to other disclosed information in the annual report.
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Blacker, Caroline, and Jeanette Simonsson. "Att anmäla när ett barn far illa : en litteraturöversikt kring sjuksköterskors upplevelser av anmälningsprocessen och påverkande faktorer." Thesis, Sophiahemmet Högskola, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:shh:diva-4129.
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Bakgrund Barn som far illa är ett globalt folkhälsoproblem där mörkertalet är stort. All form av våld leder till livslånga konsekvenser för barn som utsätts, och de berättar sällan självmant om levnadsförhållanden när dessa är annat än goda. Vilket gör att sjuksköterskors professionella ansvar är betydelsefullt i mötet med utsatta barn. En av sjuksköterskans kärnkompetenser är personcentrerad vård där ett helhetsperspektiv kring barnet bör beaktas, då ett ansvar att identifiera och en skyldighet att anmäla vid misstanke om att barn far illa föreligger. Syfte Syftet var att beskriva sjuksköterskors upplevelser av faktorer som inverkar på beslutet att orosanmäla vid misstanke eller vetskap av att ett barn far illa. Metod Föreliggande litteraturöversikt har genomförts med 17 inkluderade studier av både kvalitativ och kvantitativ studiedesign. Datainsamlingen genomfördes i databaserna Public MEDLINE och Cumulative Index to Nursing and Allied Health Literature. Studierna kvalitetsgranskades därefter utifrån Sophiahemmet Högskola bedömningsunderlag, på vilken en integrerad analys användes för bearbetning av resultatet. Resultat Litteraturöversiktens resultat beskrevs utifrån tre huvudkategorier: sjuksköterskans kunskap och perception av barn som far illa, sjuksköterskans erfarenhet av anmälningsprocessen samt sjuksköterskans arbetsmiljö. Med tillhörande subkategorier beskrev dessa sjuksköterskans upplevelser av faktorer som inverkade på beslutet huruvida sjuksköterskan genomförde en orosanmälan eller ej. Slutsats Sjuksköterskors erfarenhet, personliga inställning till området samt rådande lagstiftning i respektive land var faktorer som inverkade vid processen kring orosanmälningar. Resultatet visade behov av stöd och hjälp i processen som rör handhavandet kring barn som far illa. Vidden av detta globala folkhälsoproblem bör uppmärksammas då en utebliven orosanmälan bidrog till ytterligare lidande för det redan utsatta barnet. Flertalet sjuksköterskor saknade kunskap i det medföljande juridiska ansvar en orosanmälan kräver, vilket uppmärksammade behovet av adekvat utbildning och uppdaterad klinisk färdighetsträning.Background Child maltreatment is a global public health problem where the hidden statistics are extensive. All forms of violence lead to lifelong consequences for children who are exposed, and they rarely disclose their living conditions as these are anything but good. This means that nurses' professional responsibilities are important in meeting with vulnerable children. One of the nurse's core competencies is person-centered care, where a holistic perspective on the child should be considered, as there is a responsibility to identify and an obligation to report in the event of suspicion that a child is being harmed. Aim The aim was to describe nurses' experiences of factors that influence the decision of mandatory reporting to suspected or confirmed child maltreatment. Method The literature review has been conducted with 17 included studies of both qualitative and quantitative study design. The data collection was conducted in the databases Public MEDLINE and Cumulative Index to Nursing and Allied Health Literature. The studies were then quality-examined based on Sophiahemmet University's assessment data, on which an integrated analysis was used to process the results. Results The results of the literature review are described based on three main categories: the nurse's knowledge and perception of child maltreatment, the nurse's experience of the registration process, and the nurse's working environment. With associated subcategories, these describe the nurse's experience of factors that may influence the decision whether the nurse makes a report on child maltreatment or not. Conclusions Nurses' experience, personal attitude to the field, and prevailing legislation in each country are factors that influence the process of reporting regarding concerns about child maltreatment. The results showed the need for support and help in the process of dealing with child maltreatment. The extent of this global public health problem should be noted, as a failure to report contributes to further suffering for the already vulnerable child. Most nurses lacked knowledge of the legal responsibilities required to report a concern of child maltreatment, which drew attention to the need for adequate education and up-to-date clinical skills training.
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Pettersson, Elin, and Jessica Karlsson. "Jämförbarhet i hållbarhetsrapporten och dess samband med företagens branschtillhörighet och styrelsens könsfördelning : En kvantitativ studie av företag på Stockholmsbörsen Large Cap." Thesis, Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-74444.
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Jämförbarhet i hållbarhetsrapporten är en nödvändighet för att informationen ska vara användbar för användarna. För att främja jämförbar information ska svenska företag följa hållbarhetslagen som bygger på EU-direktivet om hållbarhetsrapportering. Till sin hjälp kan företagen tillämpa internationella frivilliga ramverk som exempelvis Global Reporting Initiative (GRI). I och med att det finns ett flertal frivilliga ramverk att tillämpa kan företagen välja ifall dem vill följa något ramverk, med det utgör inget krav, för att uppfylla hållbarhetslagen. Detta utrymme av frivillighet bidrar till den stora variation i antalet resultatindikatorer som företagen lämnar upplysningar om i hållbarhetsrapporten, vilket gör att informationen inte blir jämförbar. Denna studie vill bidra med kunskap till forskningsfältet genom att (1) kartlägga jämförbarheten i hållbarhetsrapporter i form av hur utförligt företagen noterade på Stockholmsbörsen Large Cap tillämpar resultatindikatorer till rapporteringskravets kategorier och (2) förklara och analysera sambandet mellan företagens branschtillhörighet, företagens andel kvinnor i styrelsen och utförlighetsnivån i hållbarhetsrapporter som omfattas av hållbarhetslagen. För att besvara studiens syfte genomfördes en kvantitativ innehållsanalys av samtliga företag som uppfyllde kriterierna för hållbarhetsrapportering och GRI:s ramverk på Stockholmsbörsen Large Cap. Resultatet visade att båda sambanden var relativt svaga. Sambandet för företagens branschtillhörighet visade sig något starkare jämfört med andelen kvinnor i styrelsen. Det tyder på att det finns andra underliggande faktorer som påverkar jämförbarheten i hållbarhetsrapporten.The comparability in the sustainability report is a necessity to serve its main purpose, which is to be useful for the stakeholders. To encourage comparable information in the sustainability report, Swedish companies must comply with the national sustainability law, which is based on the EU directive of sustainability reporting. To comply with the national sustainability law companies can apply international voluntary frameworks such as Global Reporting Initiative (GRI), but there is no imperative requirement. All the voluntary frameworks may contribute to the observed differences of indicators disclosed in the sustainability reports, which makes the information not comparable. This study contributes to the field of research by (1) mapping the comparability in the sustainability reports of firms listed on the Stockholm Stock Exchange Large Cap by investigating the level of completeness for the reporting requirements categories and (2) explain and analyse the correlation between the company´s sector, board diversity and the level of completeness of firms that are covered by the national sustainability law. Therefore, a quantity content analysis was conducted on all companies in our sample. The findings display a weak relationship between the investigated variables. This suggest that there are other underlying factors that may affect the comparability in the sustainability reports.
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Duberg, Michael, and Fredrik Hellberg. "Obligatorisk hållbarhetsrapportering och dess påverkan på mängden hållbarhetsinformation : En kvantitativ studie på svenska företag." Thesis, Högskolan i Gävle, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-29158.
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Syfte: Syftet med studien är att förklara hur mängden hållbarhetsinformation företag ger ut påverkas när hållbarhetsrapportering är obligatorisk. Metod: Denna studie har utgått från en kvantitativ metod med ett positivistiskt synsätt och en deduktiv ansats. Vi har samlat in data med hjälp av innehållsanalys och sekundäranalys som sedan har analyserats med hjälp av deskriptiv statistik, Pearsons korrelationskoefficient och multipel linjär regressionsanalys. Slutsats: I denna studie har vi kommit fram till att införande av obligatorisk hållbarhetsrapportering leder till att företag rapporterar större mängd hållbarhetsinformation, som vi förklarar med hjälp av tvingande isomorfism. Bidrag: I denna studie bekräftar vi tidigare studier som menar att hållbarhetsinformation påverkas av reformer. Vi bekräftar även att tvingande isomorfism kan vara en anledning till varför företag rapporterar större mängd efter en reform. Vårt praktiska bidrag är att reformer kan vara ett effektivt sätt att få företag att rapportera större mängd hållbarhetsinformation. Förslag till vidare forskning: Vårt förslag till vidare forskning är att observera specifikt hur sanktioner påverkar mängden hållbarhetsinformation. Vi anser även att det skulle vara av intresse att i framtiden undersöka om ökningen i mängd hållbarhetsinformation är permanent eller om det enbart är en tillfällighet.Aim: The aim of this study is to explain how the quantity of sustainability information companies issue is affected when sustainability reporting is mandatory. Method: This study is based on a quantitative method with a positivistic view and applies a deductible research effort. The data in this study have been collected through a content analysis and secondary analysis. To analyze the data we have used descriptive statistics, Pearson's correlation and multiple linear regression analysis. Conclusion: In this study we have come to the conclusion that the introduction of mandatory sustainability reporting leads to companies reporting more sustainability information, which we explain by means of coercive isomorphism. Contribution: In this study we confirm previous studies which conclude that sustainability disclosure is affected by sustainability reforms. We also confirm that coercive isomorphism may be a reason why companies report more after a reform. Our practical contribution is that reforms can be an effective way of getting companies to report more sustainability information. Suggestion for further research: Suggestion for further research is to study more specific how the sanction affect the quantity of sustainability information firms report. We would also suggest to research if the increase in sustainability information is temporary or permanent.
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Zubko, Vadym. "Naplnění požadavků systému hlášení událostí v civilním letectví ČR." Master's thesis, Vysoké učení technické v Brně. Fakulta strojního inženýrství, 2018. http://www.nusl.cz/ntk/nusl-377479.
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This diploma thesis describes the process of reporting of occurrence in the Czech Republic. The first part focuses on the description of the current reporting process and requirements. The second part describes the possibilities for improving the reporting process for organization.
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Cronhag, Albin, and Felix Persson. "Utvecklingen inom frivillig och lagstadgad hållbarhetsrapportering : Insikt från svenska börsnoterade företag." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-19554.
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Syftet med denna uppsats har varit att analysera och förklara utvecklingen av den frivilliga och lagstadgade hållbarhetsredovisningen mellan år 2015 och 2018. Anledningen till detta är att frågor som rör miljön och klimatet blivit allt viktigare i dagens samhälle. Konsekvensen av detta har dels blivit att nya lagstiftningar har instiftats, dels att diverse olika organisationer tagit fram en mängd olika direktiv och ramverk som är frivilliga att följa. För att undersöka denna problematik har empiri tagits fram genom en innehållsanalys där års- och hållbarhetsrapporter har analyserats. Innehållsanalysen har utförts på sju olika företag inom tre branscher. Dessa branscher är dagligvaruhandeln, skogs- och pappersindustrin samt bygg- och anläggningsindustrin. I analysen har empirin tolkats med hjälp av en teoretisk referensram innehållande följande teorier: legitimitetsteorin, intressentteorin och multi-level governance. Resultatet har visat att den frivilliga rapporteringen blivit allt viktigare för samtliga företag i uppsatsen, detta på grund av att intressenter och investerare idag har högre krav på företagen i dessa frågor. Slutsatsen i arbetet är därav att hållbarhetsredovisning och framförallt den frivilliga delen har utvecklats från att tidigare vara mer ytlig till att idag karaktäriseras av ett mer omfattande arbete. Under analysens första år fanns tendenser till att företag endast kort beskrev sitt hållbarhetsarbete. Detta har utvecklats under analysens sista år då hållbarhetsrapporterna istället innehåller en mer djupgående och omfattande beskrivning. Det innebär att både förarbete och resultat av hållbarhetsarbetet beskrivs.The purpose of this paper has been to analyze and explain the development of the voluntary and mandatory sustainability reporting between 2015 and 2018. The reason behind is that issues relating to the environment and the climate have become increasingly important in today's society. The consequence has been that legislation has been instituted, but also that organizations have produced a variety of directives that are voluntary to follow. In order to investigate this problem, empirical data has been developed through a content analysis where annual and sustainability reports have been analyzed. The content analysis has been implemented on seven different companies within three industries. These industries are the grocery trade, the forest and paper industry and the construction industry. The analysis has been interpreted by a theoretical framework containing the theory of legitimacy, stakeholder theory and multi-level governance. The result has shown that the voluntary reporting has become increasingly important for all companies in the paper. The reason behind is that stakeholders today have higher demands on the companies. The conclusion is therefore that the sustainability report and, above all, the voluntary part have evolved from earlier being more superficial to today being characterized by a more extensive work. During the first year of the analysis, companies tended to only briefly describe their sustainability work. This has been developed during the last year of the analysis as it now contains a more comprehensive description. This means that both preliminary work and results of the sustainability work are described.
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Nilsson, Edith, and Frida Sigvardsson. "Att anmäla eller inte anmäla - det är frågan : Skolsköterskors erfarenheter av etiska dilemman vid misstanke om att barn far illa samt anmälan därav - en intervjustudie." Thesis, Linnéuniversitetet, Institutionen för hälso- och vårdvetenskap (HV), 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-56563.
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Sammanfattning Bakgrund Skolsköterskan träffar alla barn under skolgången vid minst tre planerade tillfällen för hälsobesök. Tillsammans med andra professioner i skolan har skolsköterskan möjlighet att identifiera barn som far illa och har lagstadgad anmälningsplikt. Vid misstanke om samt anmälan av barn som far illa finns det risk för att skolsköterskor utsätts för stress och kan uppleva olika etiska dilemman. Detta gör det angeläget att ta reda på deras erfarenheter inom området. Syfte Att beskriva skolsköterskors erfarenheter av etiska dilemman vid misstanke om att barn far illa samt anmälan därav. Metod Studien genomfördes i två kommuner i sydsverige. Materialet samlades in vid elva intervjuer med skolsköterskor och analyserades med kvalitativ manifest innehållsanalys. Resultat De etiska dilemman som skolsköterskorna upplevde kategoriserades i fyra kategorier och elva underkategorier. Att bygga upp och bevara förtroendefulla relationer med barnen och föräldrarna var viktigt för skolsköterskorna. Viljan att göra rätt upplevdes som en svår uppgift eftersom det innebar att identifiera barn som far illa, att göra sin plikt, men även att göra nytta och inte skada. Skolsköterskorna kunde känna sig ensamma och utsatta i sin profession samt i behov av stöd, både från kollegor men även från andra professioner. De saknade återkoppling från socialtjänsten och önskade att de hade ett bättre samarbete. Slutsats Skolsköterskorna upplevde etiska dilemman i mötet med barn som far illa samt vid lagstadgad anmälan. Handledning, stöd under hela processen samt bättre samarbete med socialtjänsten skulle kunna leda till fler anmälningar. Utbildning samt standardiserade bedömningsinstrument bör kunna medföra att fler barn som far illa identifieras. Nyckelord Skolsköterskor, barn som far illa, etiska dilemman, anmälningsskyldighetAbstract Background The school nurse sees all children at least three times during their school years in connection to planned health visits. Together with other school professionals the nurse has the possibility to identify maltreated children and is obligated by law to report it. Suspecting and reporting child maltreatment might implicate an exposure to stress and dealing with various ethical dilemmas. It is therefore important to investigate the school nurses’ experiences concerning this issue. Aim To describe the school nurses’ experiences of ethical dilemmas when suspecting and reporting child maltreatment. Method The study was conducted in two counties in southern Sweden. Data was collected by interviewing eleven school nurses and analyzed by using a qualitative manifest content analysis. Results The ethical dilemmas experienced by the school nurses were categorized in four categories and eleven subcategories. Building and maintaining trustful relationships with the children and their parents was important for the school nurses. The wish to do right was experienced as difficult since it meant to identify maltreated children, to report it, and at the same do good and do no harm. The school nurses felt alone and vulnerable in this situation and needed support both from colleagues and other professionals. They lacked feedback from the child protection services and were yearning for a better collaboration. Conclusion The school nurses experienced ethical dilemmas when meeting maltreated children and being obligated to report it. Supervision, support during the process and a better teamwork with the child protection services may increase the reporting rate. Education and standard assessment instruments might increase the number of identified maltreated children. Keywords School nurses, child maltreatment, ethical dilemmas, mandatory reporting
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Ask, Linnéa, and Malin Stein. "Barns rätt att inte fara illa : Sjuksköterskans utmaningar vid misstanke om barnmisshandel - en litteraturöversikt." Thesis, Uppsala universitet, Institutionen för folkhälso- och vårdvetenskap, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-396925.
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Bakgrund Barnmisshandel är ett globalt hälsoproblem med både svåra direkta och långtgående konsekvenser. I tidigare forskning ses var femte barn uppge sig blivit utsatt för någon typ av barnmisshandel. Vuxna som blivit utsatta för barnmisshandel har en ökad risk för psykisk- och fysisk ohälsa. Sjuksköterskan har en viktig del i att följa barnets utveckling och att arbeta för en trygg uppväxt där förebygga och upptäcka barnmisshandel ingår. Syfte Att undersöka vilka hinder som finns att en orosanmälan inte utförs i en situation där ett barn misstänks utsättas för eller vid kännedom utsätts för barnmisshandel. Vidare är syftet också att undersöka vilken kunskap och stöd som behövs för att öka möjligheterna att dessa barn upptäcks i mötet med sjuksköterskan och att åtgärder verkställs. Metod En litteraturgranskning av kvalitativa studier med Evans metod för dataanalys och resultatet presenterades i en beskrivande syntes. Resultat Hinder som försvårar upptäck och anmälan gällande barnmisshandel identifierades, så som organisation, brist på kompetens, personliga barriärer samt svåra möten. Behov av utbildning och stöd gällande upptäckt och anmäla kring barnmisshandel sågs. Slutsats Barns rätt att inte fara illa kan förbättras genom att eliminera hinder. Förbättringar inom organisationen som kontinuerligt stöd och utbildning främjar upptäckt och ökar orosanmälningar vid misstanke om barnmisshandel. Sjuksköterskans insikt gällande skyldigheter är viktigt att fokusera på, att våga ge stöd till barn som uttrycker utsatthet och våga möta känslor av rädsla och obehag ökar möjligheterna att hitta barn som utsätts för barnmisshandel.Background Child abuse is a global health issue that causes severe consequences in early life development and adulthood. Every fifth child are exposed to child abuse. Adults who have experienced child abuse have a higher risk for mental and physical illness. Monitoring the child’s progress and making sure they have a safe home environment is important. Purpose To explore what obstacle there is for nurses not to report child abuse in a situation where it is suspected or confirmed. It was also to explore what kind of knowledge and support the nurses need to increase their chances of identifying these children and to provide intervention. Method A review of qualitative studies were conducted with the method of Evans for the descriptive analysis. Results Several risks for not detecting or reporting child abuse were identified; organization, lack of skills, personal barriers and tough encounters. A focused need for education and support to detect and report child abuse were expressed. Conclusion The children’s right not to be harmed can be improved by eliminating barriers. Improvements within the organization, support and education promote detection and reports of concern in suspected child abuse and will reduce the potential for child harm. The nurse's understanding of responsibilities is a critical part to focus on. If nurses dare to provide support to children who express vulnerability and face their own feelings of fear and discomfort it would increase the opportunity to find children who are subjected to child abuse.
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Fagrell, Wilma, and Julia Stolt. "Obligatorisk hållbarhetsrapportering och dess påverkan på utgivandet av social och miljömässig hållbarhetsinformation : En undersökning av 23 svenska företag vars verksamhet associeras med negativ social eller miljömässig påverkan." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-35301.
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Syfte: Rapporteringspliktens effekt på kontroversiella företags utgivande av hållbarhetsinformation inom den hållbarhetsdimension de anses agera negativt inom är i stort sett outforskad. Syftet med studien har därför varit att undersöka om det finns något samband mellan obligatorisk hållbarhetsrapportering och mängden social hållbarhetsinformation som ges ut av socialt kontroversiella företag. Syftet har också varit att undersöka om det finns något samband mellan obligatorisk hållbarhetsrapportering och mängden miljömässig hållbarhetsinformation som ges ut av miljömässigt kontroversiella företag. Metod: Studien antar en positivistisk forskningsfilosofi med en deduktiv ansats och longitudinell design med data som omfattar fem år för 23 stycken svenska kontroversiella företag. Studien har genomförts med en kvantitativ metod där primärdata samlats in genom en innehållsanalys. Studien är också baserad på sekundärdata som inhämtats från databasen Retriever. Insamlad data har sedan analyserats i statistikprogrammet SPSS genom deskriptiv statistik, korrelationstest och regressionsanalyser för att testa studiens hypoteser. Resultat och slutsats: Studiens resultat påvisar inget signifikant samband mellan obligatorisk hållbarhetsrapportering och mängden social hållbarhetsinformation som ges ut av socialt kontroversiella företag. Studiens resultat påvisade däremot att det fanns ett signifikant positivt samband mellan obligatorisk hållbarhetsrapportering och mängden miljömässig hållbarhetsinformation som ges ut av miljömässigt kontroversiella företag. Teoretisk och praktiskt resultat: Studiens teoretiska resultat bygger vidare på forskningen om eventuella samband mellan obligatorisk hållbarhetsrapportering och mängden rapportering inom två olika hållbarhetsdimensioner (miljö och social) för två olika grupper av kontroversiella företag (miljö och social). Genom ytterligare empirisk forskning inom området utökas litteraturen då studien funnit resultat som både motsäger och bekräftar tidigare forskning. Studiens praktiska resultat ger även en indikation på hur effektiv regleringen av hållbarhetsrapportering är för socialt och miljömässigt kontroversiella företag. Förslag till fortsatt forskning: Studiens population består av svenska kontroversiella företag som omfattas av obligatorisk hållbarhetsrapportering. Ett bredare perspektiv skulle därför kunna antas där andra länder eller branscher inkluderas för att se om resultatet som denna studie framställer även gäller dem. Studien identifierar också tydliga skillnader mellan socialt och miljömässigt kontroversiella företag, något som vidare forskning kan undersöka.Aim: The effect that mandatory sustainability reporting have on disclosures regarding the negative sustainability area for companies operating in controversial industry sectors are widely unexplored. The pupose of this study has therefore been to investigate whether there is a relationship between mandatory sustainability reporting and the amount of social sustainability information disclosed by socially controversial companies. The purpose has also been to investigate whether there is a relationship between mandatory sustainability reporting and the amount of environmental sustainability information disclosed by environmentally controversial companies. Method: The study adopts a positivist research philosophy with a deductive approach and longitudinal design with data covering five years for 23 Swedish controversial companies. The study is carried out with a quantitative method where primary data has been collected through a content analysis. The study is also based on secondary data obtained from the Retriever database. The data was then analyzed in the statistical program SPSS, which carried out descriptive statistics, correlationstest and regressionanalysis to test the hypotheses of the study. Result and conclusion: The results of the study showed no significant relationship between mandatory sustainability reporting and the amount of social sustainability information disclosed by socially controversial companies. On the contrary, the results showed a significant positive relationship between mandatory sustainability reporting and the amount of environmental sustainability information disclosed by environmentally controversial companies. Theoretical and practical result: The theoretical results of the study are further based on research regarding possible connections between mandatory sustainability reporting and the amount of reporting within two different sustainability dimensions (environmental and social) for two different group of controversial companies (environmental and social). Through further empirical research in this area, the litterature is expanded as the study has found results that both contradict and confirm previous research. The practical results of the study also give an indication of how effective the regulation of sustainability reporting is for socially and environmentally controversial companies. Suggestion for future research: The population included in this study consist of Swedish controversial companies that are covered by mandatory sustainability reporting. Further reasearch could therefore adopt a broader perspective where other countries or industries are included to see if the results obtained in this study also holds for these countries or industries. The study also identifies differences between socially and environmentally controversial companies. What these differences are due to and whether they have any statistical significance is something that further research can investigate since it was not the pupose of this study to further investigate this.
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Cocozza, Madeleine. "The Parenting of Society : From Report to Support." Doctoral thesis, Linköpings universitet, Barn- och ungdomspsykiatri, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-10713.
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Child protection is the process that aims to find, investigate and help maltreated children. In many countries this process is initiated by professionals who compile mandated reports that are then submitted to a designated agency that in many cases is part of a separate child protection system. In Sweden there is no separate child protection system. In Sweden, the child protection process is part of the family-service organization system. The system has two main objectives, one is voluntary (provide family service), the other coercive (provide child protection). This system is administered by the municipal social services agencies (referred to throughout as Social Services). Aim: The overall purpose of this study was to gain knowledge of the child protection process in Sweden. The aim was two fold, one to carry out an in-depth study of a population of reports, the other to analyse the results of the findings in relation to the child protection system. The child protection system consists of elements outlined in the macro system: the underlying ideology and the framing of the problem, and the legislation, administration and the demands placed on professionals. Method: A total population of reports made to one municipality during 1998 was followed to a final decision. The reports were collected in 2000.´There were 1 570 reports made regarding 1 051 children, which composed 4 % of children age 0-18. This initial study was used in four papers where data were analysed covering four different issues. In 2003 a follow-up study was conducted in order to determine the extent to which the child appeared in the database of Social Services. In the first paper the children’s age, gender and contacts with Social Services were described as were the content of the reports and the outcome of reporting. The objective of the second paper was a description of the reporter, and the measurement of the extent to which the reports indicated child maltreatment. The third paper aimed at analysing how the first decision, the decision not to investigate reports, was made in the child protection process. Then a re-evaluation of these decisions was made to see how well the decision was justified. The contacts taken were described. In the fourth paper the influence of the socio-economic load on the child protection process was measured. Findings: Few reports (16 %) led to an intervention being provided, and 41% of the reports were not investigated further. In the follow-up study 61% of all 1 051 children appeared in the files of Social Services. As Sweden lacks a juvenile delinquency system these cases are automatically passed from the police to Social Services and are there registered as mandated reports. Hence the police became the largest report group of reporters, followed by professionals. Of the professionals’ reports 22 % were not investigated. In the follow-up study 53 % of these re-occurred at the Social Service and were then investigated. Seventy six percent of the reports not investigated were when re-evaluated found to indicate child maltreatment. The social worker used the parents as the main source for information in 74 % of the cases. The social worker did not contact the child at all in 53 % of the cases and only nine of the reporters were contacted. In the follow-up study 45 % of the children investigation re-appeared in the files of Social Services. Children from high socio-economic load districts were more often reported than those from middle or low (4.3%, 3.1% 2.3%). The socio economic load when measured in logistic regression was not found to correlate with the decision to investigate. A main finding in this study was that the child protection process was difficult to separate from other systems within the family service. This makes it much more difficult to evaluate the child protection process. The reports filed by professionals were not investigated adequately, and the lack of criteria of specifying how reports are to be evaluated creates a risk that maltreated children will not be found. The professional reports were handled in a way that increased the risk that professionals will have negative experiences with Social Services that consequently can lead them to refrain from filing eports. Conclusion: These findings suggest the following: Pass new legislation that makes it easier to separate each of the three systems from the other. Create a national database in which data on the handling of child-protection cases is systematically recorded. Develop a national reporting form that is to be used by all who file mandated reports of suspected maltreatment. Create clear criteria that specify how a report is to be handled to ensure that the reporting professionals are met with appropriate respect and that the quality of the decisions is guaranteed all over the country.
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Hultquist, Veronika, and Elin Liljegren. ""Det är aldrig svart eller vitt, det är alltid en gråzon" : En kvalitativ studie om de faktorer som förskollärare upplever försvårar respektive förenklar beslutet om att göra en orosanmälan." Thesis, Karlstads universitet, Fakulteten för humaniora och samhällsvetenskap (from 2013), 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-77354.
Full textAbstract:
Med studien ville vi lyfta fram de faktorer som kan underlätta eller försvåra när man som förskollärare gör en anmälan till socialtjänsten vid oro om att ett barn far illa. Denna kvalitativa studie genomfördes genom fem intervjuer med utbildade förskollärare från tre olika kommuner i mellansverige. Vår empiriska data analyserades med kvalitativ innehållsanalys samt accountteorin och begreppen normer och normalitet. Analysen visade att det fanns både emotionella barriärer inom förskollärarna som försvårade, men även externa hinder. Förskollärarna kände en känsla av osäkerhet samt värnade om den relation de hade till barnets föräldrar vilket försvårade när de ställdes inför att göra en anmälan. Det visade sig också finnas en stor gråzon kring var gränsen går för när de ska göra en orosanmälan och samtliga förskollärare upplevde en brist på kunskap inom flera områden relaterade till anmälningsplikten. Alla förskollärare hade även begränsad erfarenhet av socialtjänsten och det fanns en övervägande negativ syn på det arbete som socialtjänsten utför efter inkommen anmälan. Det framkom fler faktorer som försvårar en anmälan än som underlättar. De två faktorer som framkom som underlättar för att genomföra en anmälan är faktorer på förskolan som arbetsplats. Förskollärarna kände att arbetslaget skapade en trygghet när de genomförde en anmälan och att det fanns tydliga riktlinjer att följa innebar att själva genomförandet av anmälan inte är svår när de kom till den punkten.The aim of this study was to highlight the factors that can facilitate or complicate when preschool teachers make a report to the social services about the risk of children being maltreated. This qualitative study was conducted through five interviews with qualified preschool teachers from three municipalities in central Sweden. The empirical data was analysed using the qualitaive content analysis, account theory and norms and normality. The results showed that there are both emotional barriers within preschool teachers’ themselves that complicates, but also external obstacles. The preschool teachers experienced a sense of insecurity and they valued the relationship with the parents of the children, which complicates when making a report. It also appeared to be a great grey area about when to make the decision to and actually file a report. All preschool teachers experienced a lack of knowledge regarding several fields connected to the mandatory reporting. All participants also had a limited experience of the social services and there was a predominantly negative view on the work that the social services performed after they received a report. It appeared to be more factors that complicate the process of making a report, than factors that facilitate. The two facilitating factors were related to their working enviroment in the preschool. The preschool teachers felt that the team they worked with established a sense of comfort when making a report. They also expressed that well defined and easily accessible guidelines about how to file a report helped once they had reached that point.
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Litmo, Christina, and Mithra Sadigh. "Att anmäla oro för barn som far illa : Sjuksköterskors erfarenheter och upplevelse inom beroendevård av att göra orosanmälan till Socialtjänsten: En kvalitativ intervjustudie." Thesis, Ersta Sköndal Bräcke högskola, Institutionen för vårdvetenskap, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:esh:diva-7588.
Full textAbstract:
Bakgrund: Hälso- och sjukvårdspersonal i Sverige har en lagstadgad skyldighet att göra orosanmälan till Socialtjänsten vid misstanke om att barn far illa. Anmälningsplikten infördes redan under 1920-talet och regleras i socialtjänstlagen. Statistik över inkomna orosanmälningar i Sverige visar att endast cirka 10 procent av anmälningarna kommer från hälso- och sjukvården. Sjuksköterskan spelar en viktig roll när det kommer till att identifiera riskfaktorer för barn som far illa men forskning visar att det av olika anledningar ibland råder osäkerhet och tveksamhet när det kommer till att göra orosanmälningar till Socialtjänsten. Syfte: Syftet var att utforska vad sjuksköterskor på beroendemottagningar har för erfarenheter av och hur de upplever att göra orosanmälan om barn som far illa till Socialtjänsten. Metod: En kvalitativ explorativ design valdes där datainsamling gjordes med semistrukturerade intervjuer. För att bearbeta materialet användes en kvalitativ innehållsanalys med induktiv ansats. Resultat: Analysen resulterade i tre kategorier, ett medvetet förhållningssätt, konsekvenser av handling samt det professionella samarbetets betydelse med sammanlagt sex underkategorier. Diskussionen fördes utifrån Sigridur Halldórsdóttirs teori om caring and uncaring samt tidigare relevant forskning och litteratur. Slutsats: Att ha barnperspektivet underlättar för sjuksköterskor i beslutsfattandet av att göra orosanmälan för barn som far illa och kan även vara ett stöd i kommunikationen med patienten.Background: Healthcare professionals in Sweden have a statutory obligation to report suspected child maltreatment to the Social Services. The notification requirement was introduced already in the 1920: s and is regulated in the Social Services Act. Statistics on incoming reports in Sweden show that only about 10% of the notifications come from the healthcare system. Nurses play an important role when it comes to identifying risk factors for child maltreatment, but research shows that for various reasons, there is sometimes uncertainty and doubt when it comes to making reports to the Social Services. Aim: The aim of this study was to explore nurses experience of reporting suspected child maltreatment to the Social Services. Method: A qualitative explorative design was chosen where data collection was done with semistructured interviews. A qualitative content analysis with inductive approach was used to analyze the collected material. Results: The analysis resulted in three categories, a conscious approach, consequences of action and the importance of professional cooperation with a total of six subcategories. The discussion was based on Sigridur Halldórsdóttir's theory of caring and uncaring, as well as previous relevant research and literature. Conclusions: Having the child perspective makes it easier for nurses to make the decision to report concern for child maltreatment and can also support the communication with the patient.
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Wilterhag, Evelina, and Sandra Forsell. "För barnets skull : En kvalitativ intervjustudie kring dagbarnvårdares förhållningssätt till anmälningsplikt och orosanmälningar." Thesis, Hälsohögskolan, Högskolan i Jönköping, HHJ, Avd. för socialt arbete, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-42688.
Full textAbstract:
I denna studie har tio semistrukturerade intervjuer genomförts med yrkesverksamma dagbarnvårdare som arbetar i en kommun i Sverige. Syftet med studien är att utforska dagbarnvårdares förhållningssätt och inställning till sin anmälningsskyldighet och om det finns faktorer som påverkar deras beslut att göra en orosanmälan. Med hjälp av en tematisk analys på intervjumaterialet framkom fyra huvudteman: Var går gränsen, Organisationens stöd, Privat och professionell och Svart på vitt. Var går gränsen handlar om att det finns en svårighet i att veta när det är dags att göra en orosanmälan till socialtjänsten och hur man upptäcker att ett barn far illa. Organisationens stöd innefattas av chefens och kollegornas stöd i anmälningsprocessen. Privat och professionell handlar om det upplevda dilemmat av att vara privat och professionell på samma gång. Svart på vitt belyser behovet av att mer kunskap och utbildning kring anmälningsplikt såväl som kring tecken på att barn bar illa. Resultatet kopplas till tidigare forskning samt handlingsteori och handlingsutrymme.In this study ten qualitative interviews were conducted with professional home daycare providers in a Swedish municipality. The aim of the study is to explore home daycare providers approach and attitudes towards their mandatory reporting and to find out if there are any factors that affects their decision of reporting to the child protective service. With a thematic analysis four main themes were found; Where is the limit, The support from the organization, Private and professional and Black on white. Where is the limit implies that there is a difficulty of making a decision when to report child maltreatment to the child protective service and how to discover child maltreatment. The support of the organization includes support from the manager and colleagues in the process of reporting. Privat and professional includes the experienced dilemma of being private and professional at the same time. Black on white intend to discuss the need of getting more knowledge and education regarding mandatory reporting as well as signs of maltreatment. The result has been analyzed with previous research and the theory of action and discretion.
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Ström, Mattias, and Joel Ahnstedt. "Skyddsnätets förutsättningar : En enkätundersökning om vilka förutsättningar lärarstudenter ges inför anmälningsplikten." Thesis, Linnéuniversitetet, Institutionen för socialt arbete (SA), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-85902.
Full textAbstract:
Child neglect and abuse is a widespread problem and mandatory reporting is one of society's most important instruments for detecting and supporting children that are affected. Teachers are an occupational professional group in a unique position to identify children affected by abuse and neglect, but previous research shows that teachers often lack proper education and skills to detect children in need of protection and support. The aim of the study is to examine the qualifications student teachers acquire during their undergraduate studies to act as mandated reporters in their future careers. Furthermore the aim is to problematize how prepared student teachers are for this responsibility. All final year student teachers studying F-3 and 4-6 at Linneaus university in Kalmar and Växjö were asked to participate in a web survey. The results of the study showed that education on child neglect and abuse was scarce and received no primary focus during student teachers basic training. The results also showed that only a minority of the student teachers had received information via official guidelines and documents, while previous work experience was a major source of knowledge on child abuse and neglect. Our conclusion of the study is that student teachers are ill prepared for the responsibility as mandated reporters. This is problematized in the discussion where mandatory reporting and it’s prerequisites are put in a different perspective based on society's responsibility regarding child abuse and neglect.
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Klason, Tanja, and Camilla Tisäter. "Oro för barn som far illa : förskolechefers tillämpning av anmälningsskyldigheten." Thesis, Stockholm University, Department of Social Work, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-6956.
Full textAbstract:
The purpose of this study was to investigate how directors of preschool apply the mandatory reporting and what information they say is important in the decision to report child maltreat-ment. The study was built on five semi-structure interviews with five directors of preschool working in Greater Stockholm. The perspective of this paper is sociology of law theory. This means to study how out of law information makes sense when director of preschool applies the mandatory reporting. The result was analysed with three different analytic tools: action plan, consulting social services and the considerations of the directors of preschool them-selves. The result showed that the information from the preschool teachers is very important the decision to report child maltreatment. None of the directors referred to an action plan that was written down. Clear signs of maltreatment, as physical and psychological signs, were information that directly was reported. When anxiety was explained to lack clear physical and psychological signs the directors were left alone with their own subjective feelings. The pos-sibility to consult with social services was told to be a very important support.
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Fagerberg, Emma. "Efter anmälan : - BVC-sjuksköterskors upplevelser och erfarenheter ur ett etiskt perspektiv efter att de har anmält till socialtjänsten att barn far illa." Thesis, Linnéuniversitetet, Institutionen för hälso- och vårdvetenskap (HV), 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-28581.
Full textAbstract:
Bakgrund: Sjuksköterskor som arbetar på barnavårdcentral (BVC-sjuksköterskor) träffar 99,2 procent av alla barn. De har därför en viktig funktion när det gäller att upptäcka och rapportera barn som far illa. Trots anmälningsplikt är anmälningsfrekvensen låg. Det råder brist på studier kring hur det blir för BVC-sjuksköterskor efter att de har gjort en anmälan. Syfte: Att ur ett etiskt perspektiv undersöka BVC-sjuksköterskors upplevelser och erfarenheter efter att de har anmält till socialtjänsten att barn far illa. Metod: Semistrukturerade intervjuer genomfördes med sex BVC-sjuksköterskor. Intervjuerna analyserades med kvalitativ innehållsanalys på manifest nivå enligt Graneheim och Lundman. Resultat: BVC-sjuksköterskornas erfarenheter av samarbetet med socialtjänsten varierade. Alla informanterna menade dock att bristen på återkoppling var ett stort hinder. Relationen till föräldrarna kunde ibland bevaras eller fördjupas efter anmälan. Ibland skadades relationen och då ansågs byte av BVC-sjuksköterska som bra. Efter beslutet om anmälan fanns många känslor. Bland annat kände sig informanterna utsatta och var rädda för hot. Det fanns även en stor oro för barnet och moralisk stress förekom. Att anmäla upplevdes som att göra sin plikt. Stöd var viktigt och kunde göra tröskeln till ny anmälan mindre. Slutsats: BVC-sjuksköterskor upplever många svårigheter efter anmälan, vilket kan påverka anmälningsfrekvensen. Ett gott samarbete med socialtjänsten, handledning och tillräckligt med stöd efter anmälan, skulle kunna leda till fler anmälningar till socialtjänsten när barn far illa.Background: Nurses working in primary child healthcare meet 99,2 percent of the children in Sweden. Therefore they have an important role in finding and reporting child abuse and neglect. Despite mandatory reporting according to the law, the rate of reports is low. There is a lack of research about experiences from nurses after they have made a report to the social welfare board. Aim: To, from an ethical perspective, explore the experiences from nurses working in primary child healthcare after they have made a report to the social welfare board about child abuse or neglect. Method: Semistructured interviews were conducted with six nurses working in primary childhealth care. The interviews were analysed using qualitative content analysis on a manifest level according to Graneheim and Lundman. Results: Nurses working in primary child healthcare had a varying experience of the contact with the social welfare board. All respondents however, thought that the lack of feedback from the social welfare board was a major obstacle. The relation to the parents were sometimes preserved or even deeper after the report. The relation could also be harmed and then a replacement of the nurse was considered to be good. After decision to report, there were a lot of emotions and some felt that they were in an exposed situation some feared threats. Further on there was a major concern for the child and some respondents perceived moral distress. To report was considered to do ones duty. To get support was important and could lower the threshold for making another report. Conclusion: Nurses working in primary child healthcare experience many difficulties after reporting to the social welfare board, which may influence the amounts of made reports. Good cooperation with the social welfare board, mentoring and sufficient support after reporting, may result in more reports to the social welfare board about child abuse or neglect.
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Stavrou, Eftyhia P. "Vision, functional and cognitive determinants of motor vehicle incidents in older drivers." Thesis, Queensland University of Technology, 2006. https://eprints.qut.edu.au/28503/1/Efty_Stavrou_Thesis.pdf.
Full textAbstract:
Background: The proportion of older individuals in the driving population is predicted to increase in the next 50 years. This has important implications for driving safety as abilities which are important for safe driving, such as vision (which accounts for the majority of the sensory input required for driving), processing ability and cognition have been shown to decline with age. The current methods employed for screening older drivers upon re-licensure are also vision based. This study, which investigated social, behavioural and professional aspects involved with older drivers, aimed to determine:
(i) if the current visual standards in place for testing upon re-licensure are effective in reducing the older driver fatality rate in Australia;
(ii) if the recommended visual standards are actually implemented as part of the testing procedures by Australian optometrists; and
(iii) if there are other non-standardised tests which may be better at predicting the on-road incident-risk (including near misses and minor incidents) in older drivers than those tests recommended in the standards.
Methods: For the first phase of the study, state-based age- and gender-stratified numbers of older driver fatalities for 2000-2003 were obtained from the Australian Transportation Safety Bureau database. Poisson regression analyses of fatality rates were considered by renewal frequency and jurisdiction (as separate models), adjusting for possible confounding variables of age, gender and year.
For the second phase, all practising optometrists in Australia were surveyed on the vision tests they conduct in consultations relating to driving and their knowledge of vision requirements for older drivers.
Finally, for the third phase of the study to investigate determinants of on-road incident risk, a stratified random sample of 600 Brisbane residents aged 60 years and were selected and invited to participate using an introductory letter explaining the project requirements. In order to capture the number and type of road incidents which occurred for each participant over 12 months (including near misses and minor incidents), an important component of the prospective research study was the development and validation of a driving diary. The diary was a tool in which incidents that occurred could be logged at that time (or very close in time to which they occurred) and thus, in comparison with relying on participant memory over time, recall bias of incident occurrence was minimised. Association between all visual tests, cognition and scores obtained for non-standard functional tests with retrospective and prospective incident occurrence was investigated.
Results: In the first phase,rivers aged 60-69 years had a 33% lower fatality risk (Rate Ratio [RR] = 0.75, 95% CI 0.32-1.77) in states with vision testing upon re-licensure compared with states with no vision testing upon re-licensure, however, because the CIs are wide, crossing 1.00, this result should be regarded with caution. However, overall fatality rates and fatality rates for those aged 70 years and older (RR=1.17, CI 0.64-2.13) did not differ between states with and without license renewal procedures, indicating no apparent benefit in vision testing legislation.
For the second phase of the study, nearly all optometrists measured visual acuity (VA) as part of a vision assessment for re-licensing, however, 20% of optometrists did not perform any visual field (VF) testing and only 20% routinely performed automated VF on older drivers, despite the standards for licensing advocating automated VF as part of the vision standard. This demonstrates the need for more effective communication between the policy makers and those responsible for carrying out the standards. It may also indicate that the overall higher driver fatality rate in jurisdictions with vision testing requirements is resultant as the tests recommended by the standards are only partially being conducted by optometrists. Hence a standardised protocol for the screening of older drivers for re-licensure across the nation must be established.
The opinions of Australian optometrists with regard to the responsibility of reporting older drivers who fail to meet the licensing standards highlighted the conflict between maintaining patient confidentiality or upholding public safety. Mandatory reporting requirements of those drivers who fail to reach the standards necessary for driving would minimise potential conflict between the patient and their practitioner, and help maintain patient trust and goodwill.
The final phase of the PhD program investigated the efficacy of vision, functional and cognitive tests to discriminate between at-risk and safe older drivers. Nearly 80% of the participants experienced an incident of some form over the prospective 12 months, with the total incident rate being 4.65/10 000 km. Sixty-three percent reported having a near miss and 28% had a minor incident.
The results from the prospective diary study indicate that the current vision screening tests (VA and VF) used for re-licensure do not accurately predict older drivers who are at increased odds of having an on-road incident. However, the variation in visual measurements of the cohort was narrow, also affecting the results seen with the visual functon questionnaires. Hence a larger cohort with greater variability should be considered for a future study. A slightly lower cognitive level (as measured with the Mini-Mental State Examination [MMSE]) did show an association with incident involvement as did slower reaction time (RT), however the Useful-Field-of-View (UFOV) provided the most compelling results of the study. Cut-off values of UFOV processing (>23.3ms), divided attention (>113ms), selective attention (>258ms) and overall score (moderate/ high/ very high risk) were effective in determining older drivers at increased odds of having any on-road incident and the occurrence of minor incidents.
Discussion:
The results have shown that for the 60-69 year age-group, there is a potential benefit in testing vision upon licence renewal. However, overall fatality rates and fatality rates for those aged 70 years and older indicated no benefit in vision testing legislation and suggests a need for inclusion of screening tests which better predict on-road incidents.
Although VA is routinely performed by Australian optometrists on older drivers renewing their licence, VF is not. Therefore there is a need for a protocol to be developed and administered which would result in standardised methods conducted throughout the nation for the screening of older drivers upon re-licensure. Communication between the community, policy makers and those conducting the protocol should be maximised. By implementing a standardised screening protocol which incorporates a level of mandatory reporting by the practitioner, the ethical dilemma of breaching patient confidentiality would also be resolved.
The tests which should be included in this screening protocol, however, cannot solely be ones which have been implemented in the past. In this investigation, RT, MMSE and UFOV were shown to be better determinants of on-road incidents in older drivers than VA and VF, however, as previously mentioned, there was a lack of variability in visual status within the cohort. Nevertheless, it is the recommendation from this investigation, that subject to appropriate sensitivity and specificity being demonstrated in the future using a cohort with wider variation in vision, functional performance and cognition, these tests of cognition and information processing should be added to the current protocol for the screening of older drivers which may be conducted at licensing centres across the nation.
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Stavrou, Eftyhia P. "Vision, functional and cognitive determinants of motor vehicle incidents in older drivers." Queensland University of Technology, 2006. http://eprints.qut.edu.au/28503/.
Full textAbstract:
Background: The proportion of older individuals in the driving population is predicted to increase in the next 50 years. This has important implications for driving safety as abilities which are important for safe driving, such as vision (which accounts for the majority of the sensory input required for driving), processing ability and cognition have been shown to decline with age. The current methods employed for screening older drivers upon re-licensure are also vision based. This study, which investigated social, behavioural and professional aspects involved with older drivers, aimed to determine:
(i) if the current visual standards in place for testing upon re-licensure are effective in reducing the older driver fatality rate in Australia;
(ii) if the recommended visual standards are actually implemented as part of the testing procedures by Australian optometrists; and
(iii) if there are other non-standardised tests which may be better at predicting the on-road incident-risk (including near misses and minor incidents) in older drivers than those tests recommended in the standards.
Methods: For the first phase of the study, state-based age- and gender-stratified numbers of older driver fatalities for 2000-2003 were obtained from the Australian Transportation Safety Bureau database. Poisson regression analyses of fatality rates were considered by renewal frequency and jurisdiction (as separate models), adjusting for possible confounding variables of age, gender and year.
For the second phase, all practising optometrists in Australia were surveyed on the vision tests they conduct in consultations relating to driving and their knowledge of vision requirements for older drivers.
Finally, for the third phase of the study to investigate determinants of on-road incident risk, a stratified random sample of 600 Brisbane residents aged 60 years and were selected and invited to participate using an introductory letter explaining the project requirements. In order to capture the number and type of road incidents which occurred for each participant over 12 months (including near misses and minor incidents), an important component of the prospective research study was the development and validation of a driving diary. The diary was a tool in which incidents that occurred could be logged at that time (or very close in time to which they occurred) and thus, in comparison with relying on participant memory over time, recall bias of incident occurrence was minimised. Association between all visual tests, cognition and scores obtained for non-standard functional tests with retrospective and prospective incident occurrence was investigated.
Results: In the first phase,rivers aged 60-69 years had a 33% lower fatality risk (Rate Ratio [RR] = 0.75, 95% CI 0.32-1.77) in states with vision testing upon re-licensure compared with states with no vision testing upon re-licensure, however, because the CIs are wide, crossing 1.00, this result should be regarded with caution. However, overall fatality rates and fatality rates for those aged 70 years and older (RR=1.17, CI 0.64-2.13) did not differ between states with and without license renewal procedures, indicating no apparent benefit in vision testing legislation.
For the second phase of the study, nearly all optometrists measured visual acuity (VA) as part of a vision assessment for re-licensing, however, 20% of optometrists did not perform any visual field (VF) testing and only 20% routinely performed automated VF on older drivers, despite the standards for licensing advocating automated VF as part of the vision standard. This demonstrates the need for more effective communication between the policy makers and those responsible for carrying out the standards. It may also indicate that the overall higher driver fatality rate in jurisdictions with vision testing requirements is resultant as the tests recommended by the standards are only partially being conducted by optometrists. Hence a standardised protocol for the screening of older drivers for re-licensure across the nation must be established.
The opinions of Australian optometrists with regard to the responsibility of reporting older drivers who fail to meet the licensing standards highlighted the conflict between maintaining patient confidentiality or upholding public safety. Mandatory reporting requirements of those drivers who fail to reach the standards necessary for driving would minimise potential conflict between the patient and their practitioner, and help maintain patient trust and goodwill.
The final phase of the PhD program investigated the efficacy of vision, functional and cognitive tests to discriminate between at-risk and safe older drivers. Nearly 80% of the participants experienced an incident of some form over the prospective 12 months, with the total incident rate being 4.65/10 000 km. Sixty-three percent reported having a near miss and 28% had a minor incident.
The results from the prospective diary study indicate that the current vision screening tests (VA and VF) used for re-licensure do not accurately predict older drivers who are at increased odds of having an on-road incident. However, the variation in visual measurements of the cohort was narrow, also affecting the results seen with the visual functon questionnaires. Hence a larger cohort with greater variability should be considered for a future study. A slightly lower cognitive level (as measured with the Mini-Mental State Examination [MMSE]) did show an association with incident involvement as did slower reaction time (RT), however the Useful-Field-of-View (UFOV) provided the most compelling results of the study. Cut-off values of UFOV processing (>23.3ms), divided attention (>113ms), selective attention (>258ms) and overall score (moderate/ high/ very high risk) were effective in determining older drivers at increased odds of having any on-road incident and the occurrence of minor incidents.
Discussion:
The results have shown that for the 60-69 year age-group, there is a potential benefit in testing vision upon licence renewal. However, overall fatality rates and fatality rates for those aged 70 years and older indicated no benefit in vision testing legislation and suggests a need for inclusion of screening tests which better predict on-road incidents.
Although VA is routinely performed by Australian optometrists on older drivers renewing their licence, VF is not. Therefore there is a need for a protocol to be developed and administered which would result in standardised methods conducted throughout the nation for the screening of older drivers upon re-licensure. Communication between the community, policy makers and those conducting the protocol should be maximised. By implementing a standardised screening protocol which incorporates a level of mandatory reporting by the practitioner, the ethical dilemma of breaching patient confidentiality would also be resolved.
The tests which should be included in this screening protocol, however, cannot solely be ones which have been implemented in the past. In this investigation, RT, MMSE and UFOV were shown to be better determinants of on-road incidents in older drivers than VA and VF, however, as previously mentioned, there was a lack of variability in visual status within the cohort. Nevertheless, it is the recommendation from this investigation, that subject to appropriate sensitivity and specificity being demonstrated in the future using a cohort with wider variation in vision, functional performance and cognition, these tests of cognition and information processing should be added to the current protocol for the screening of older drivers which may be conducted at licensing centres across the nation.
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Dahlin, Kalle. "Anmälningsskyldigheten inom skolan : sex rektorers förhållningssätt till anmälningsskyldigheten inom skolan." Thesis, Stockholms universitet, Institutionen för socialt arbete - Socialhögskolan, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-63505.
Full textAbstract:
The purpose of the study is to examine what effects the law has on principals’ approaches to mandatory reporting of child maltreatment (Social Services Act 14:1§). Moreover, the aim is to study if the regulation gets the impact intended. To respond to the purpose, legal science methods in the form of sociology of law were employed aided by qualitative semi-structured research interviews. The interviews comprised six principals in six different schools in the Stockholm area. The interviews were analyzed based on sociology of law theory, earlier research and relevant regulations in social law. The outcome indicates that principals’ understanding of the intentions behind mandatory reporting of child maltreatment is limited in some aspects. There is a difference between the interviewed principals’ official approaches and how they answer that they apply mandatory reporting in practice. When deciding how to apply the mandatory reporting, the child’s best interest is weighed against the parents’ right not to be reported to the authorities unless there is a real concern in the child. The principals suggest that in situations when a report does not lead to action, the reporting creates a bad relationship between the parents and the school. According to the principals, these situations affect the children and their wellbeing