Tesis sobre el tema "Independent professions"
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Ndiaye, Chloé. "L'avenir des professions libérales en commun". Thesis, Montpellier, 2017. http://www.theses.fr/2017MONTD019.
Texto completoIndependent professions, which are called in french « professions libérales », are a certain type of professionals highly qualified such as lawyers or medical doctors, for instance.Their common roots are deeply attached to the long history of occidental societies starting from the Greek and Roman Antiquity.They faced and overcame several crisis during their evolution but they managed to preserve their main features such as independence or specific codes of ethics.Indeed, step by step, they started to merge with the common classic business structures and adapt their specificities to the modern economy.Nowadays, they still have to adapt themselves to new major economic stakes including those coming from the European Union requirements of becoming more competitive and follow the rules of competition law.On the one hand, studying the origins of those professions and the way they built themselves, allow us to understand why they needed their own structures and ways of working together. On the other hand, this approach leads us to the following question: Are the independent high qualified professions, or liberal professions, doomed to reach limits in their evolution toward modernity because of their own nature?In France, it seems like they are, and will be, undergoing changes for years to come and maybe their legal definition will also have to evolve with them
Antunes, Francisco Angelo. "A institucionalização da atividade do auditor independente". Universidade Presbiteriana Mackenzie, 2010. http://tede.mackenzie.br/jspui/handle/tede/875.
Texto completoThe development of the capitalist system has required more and more participation in the labor market of qualified professionals and the development process of capitalism in its various stages has led to constant changes in the structure of that market. Lately the changes in business in Brazil have been more applicants, mainly from the process of stabilization and liberalization of the economy, these changes, which has been accentuated in the current phase of increasing globalization. This study is a contribution for the research of the emergence and evolution of the activity of the independent auditor in Brazil. The study also presents a brief comparative analysis of the development process of this activity in Brazil with that presented in other countries and also an assessment of the contribution that the activity can bring to society. For this, a search was conducted based on the sociology of professions, in order to understand how this specialization has become institutionalized, narrowed its field of operation in the country and whether it is or not, in the process of becoming from a field of accounting to autonomous profession. The research method used was the historiography, based on the model developed by Larson (1977) called Professional Project. We also conducted interviews with teachers and recognized experts in the area and the results were analyzed by the methodological approach of content analysis, which was based on the model developed by Bardin (2004). The results suggest that the process of professionalization of the independent auditor is still ongoing and for now does not meet all the requirements necessary and sufficient to be considered, from the perspective of the sociology of professions, a full profession. Although the activity already meets most of these requirements, there are still some steps to go.
O desenvolvimento do sistema capitalista tem requerido cada vez mais a participação, no mercado de trabalho, de profissionais qualificados, e o processo de desenvolvimento do capitalismo vem provocando constantes alterações na estrutura desse mercado. Ultimamente as mudanças no mundo dos negócios brasileiro têm sido mais recorrentes, principalmente a partir do processo de estabilização e abertura da economia, processo que tem se acentuado na atual fase de globalização econômica. A presente pesquisa é uma contribuição ao estudo do surgimento e da evolução da atividade do auditor independente no Brasil. O estudo apresenta também uma breve análise comparativa do processo de desenvolvimento dessa atividade no Brasil com o apresentado em outros países e, ainda, uma avaliação sobre a contribuição que a atividade pode trazer à sociedade. Para tanto, foi realizada uma pesquisa fundamentada na Sociologia das Profissões, com o objetivo de entender como esta especialização se institucionalizou, delimitou seu campo de atuação no país e se está, ou não, em processo de se transformar, de especialização contábil, em profissão autônoma. O método de pesquisa utilizado foi o historiográfico, baseado no modelo desenvolvido por Larson (1977) de estratégia profissional (Professional Project). Foram também realizadas entrevistas com professores e profissionais de renome e experiência reconhecida na área, e o resultado foi analisado pela abordagem metodológica da análise de conteúdo, que se baseou no estudo desenvolvido por Bardin (2004). Os resultados obtidos sugerem que o processo de profissionalização do auditor independente ainda está em curso e, por ora, não atende a todos os requisitos necessários e suficientes para ser considerada, sob a ótica da Sociologia das Profissões, uma profissão plena. Embora a atividade já atenda à maioria desses requisitos, ainda existem algumas etapas a percorrer.
Humphreys, Stephen John. "The work of Phase I ethics committees : expert and lay membership". Thesis, University of Hertfordshire, 2013. http://hdl.handle.net/2299/10314.
Texto completoMorize, Noémie. "Les coûts de l’autonomie : économistes et médecins libéraux dans les réformes expérimentales des soins primaires". Electronic Thesis or Diss., Paris, Institut d'études politiques, 2024. http://www.theses.fr/2024IEPP0009.
Texto completoIn the primary care sector in France, “Multidisciplinary Primary Care Groups,” or MSPs, have progressively been introduced to enhance care coordination between self-employed healthcare professionals. These initiatives diversify the predominantly fee-for-service-based remuneration model within primary care, by adding publicly funded add-on payments for coordination efforts. Two pilot programs launched in 2019 sought to advance these reforms further, striving to increase care professionals’ accountability by providing financial incentives for reaching common health outcome goals for their shared patient groups. These initiatives were conceived by administrative executives trained in economics and received support from self-employed general practitioners. This doctoral study aims to explore the mechanisms behind the unlikely collaboration between general practitioners, traditionally known for their autonomy, and stakeholders seeking to reform the self-employed system in primary care.Through case studies involving qualitative data collection from 2019 to 2023, including observations and approximately one hundred interviews, the study reveals a group of stakeholders including administrative economists, researchers, and self-employed health professionals, advocating for these pilot programs and open to compromises to achieve their respective goals. Administrative economists adapt their strategies to maintain their relationships with practitioners, while some general practitioners, well versed in economic principles, seek to reorganize care accordingly. However, they also assert their central position in professional relationships
Sharma, Vineeta Divesh y N/A. "The Effects of Independent Audit Committee Member Characteristics and Auditor Independence on Financial Restatements". Griffith University. Department of Accounting, Finance and Economics, 2006. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20071108.143642.
Texto completoSharma, Vineeta Divesh. "The Effects of Independent Audit Committee Member Characteristics and Auditor Independence on Financial Restatements". Thesis, Griffith University, 2006. http://hdl.handle.net/10072/366715.
Texto completoThesis (PhD Doctorate)
Doctor of Philosophy (PhD)
Department of Accounting, Finance and Economics
Griffith Business School
Full Text
Salvador, Berenice de Lemos Silva. "Disposições socializadoras e ideal de profissão independente: um estudo de trajetórias individuais de “pejotas” na cidade de Pelotas - RS". Universidade Federal de Pelotas, 2017. http://guaiaca.ufpel.edu.br:8080/handle/prefix/3996.
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O objetivo deste estudo é através da aplicação de um dispositivo metodológico de Bernard Lahire, analisar a trajetória dos trabalhadores de Pessoa Jurídica, verificando se as disposições por eles incorporadas nos diferentes ambientes socializadores influenciam sua escolha por se tornarem profissionais independentes. Com a reestruturação produtiva e do capital, as relações de emprego em todo o mundo passaram a sofrer contínuas alterações, levando a uma intensificação da flexibilização do trabalho. Essas transformações são responsáveis por mudanças técnicas e organizacionais, as quais levam a uma precarização do trabalho e alterações nas formas dos contratos, acentuando as subcontratações, a terceirização, o aumento da informalidade e o surgimento de novas modalidades de trabalho. No Brasil, as novas políticas do governo proporcionam a ampliação da terceirização, o que conduz à um crescimento das práticas empresariais que procuram celebrar contratos através da prestação de serviço de pessoa jurídica. Assim, a chamada “pejotização” vem ganhando espaço, o que nos leva a questionar se a adesão do trabalhador à esta modalidade se dá de forma autônoma ou coercitiva. Lahire nos ajuda a entender o que incentiva um PJ a aderir à essa modalidade de contrato: esta ação é orientada por um patrimônio de disposições constituídas pelos processos de socialização do passado incorporado pelo trabalhador. Para a realização deste estudo portanto, é necessário estudar a trajetória social individual de cada trabalhador PJ.
This study aims, through the application of a methodological device created by Bernard Lahire, to analyze the trajectory of the workers who, instead of being hired as a regular employee, opted to create a legal entity to celebrate a contract with their employer in a process called “pejotização”, a word derived from PJ (Pessoa = Person/Entity + Jurídica = Legal, something like “legal entityzation”). The analysis will verify if the dispositions incorporated by these workers in the different socializing environments have any kind of influence over their choice to become this kind of independent professionals. With the restructuring of the capital and production systems, employment relations throughout the world began to undergo continuous changes, leading to more flexible forms of work. These changes are responsible for technical and organizational changes, which lead to more precarious working conditions and changes in the forms of contracts, accentuating subcontracting, outsourcing, increasing informality and the emergence of new working modalities. In Brazil, new government policies provide for the expansion of outsourcing, which leads to an increase in business practices that seek to enter into contracts through the provision of corporate service. Thus, the so-called "pejotização" has been gaining grounds, which leads us to question whether the worker's adherence to this modality occurs in an autonomous or coercive way. Lahire helps us to understand what encourages a PJ to adhere to this modality of contract: this action is guided by a patrimony of dispositions, constituted by the socialization processes of the past, incorporated by these workers. In order to carry out this study, it is necessary to study the individual social trajectory of each worker PJ.
Varela, Luz Maria. ""Getting ready" independent living skills program: A professional assessment". CSUSB ScholarWorks, 2007. https://scholarworks.lib.csusb.edu/etd-project/3296.
Texto completoElshendidy, T., Mohamed K. A. Eldaly y M. Abdel-Kader. "Independent oversight of the auditing profession: A review of the literature". Willy Online Library, 2021. http://hdl.handle.net/10454/18384.
Texto completoThis paper reviews the literature on the independent oversight of auditing from 2003 to 2018 and provides several research opportunities for filling the identified gaps in that literature. Our review classifies the literature into three themes: (1) the development of independent audit oversight; (2) the effects of independent audit oversight; and (3) the interface between the independent audit oversight authorities and the global audit networks. The paper finds different effects of the independent audit oversight. Positively, it enhances the capital markets by adding more credibility to the published information. Auditors become more conservative about accepting or continuing to work with high-risk clients. At the same time, while audit fees have increased as a result of the additional requirements of independent audit regulation, non-audit fees from audit clients have decreased significantly. Negatively, independent oversight has increased audit concentration and resulted in insufficient choice of auditors in most audit markets.
The full-text of this article will be released for public view at the end of the publisher embargo on 16 Mar 2023.
Gonsalves, Bronte B. (Bronte Blondina). "Teacher Evaluation Processes and Professional Development Programs in Independent Schools". Thesis, University of North Texas, 1989. https://digital.library.unt.edu/ark:/67531/metadc331778/.
Texto completoAraujo, Kleber Silva de. "A educação continuada na profissão contábil : um estudo de caso no CRC/SE". Universidade Federal de Sergipe, 2008. https://ri.ufs.br/handle/riufs/4624.
Texto completoThis dissertation aims to analyze the Program of Continuing Education in accountancy, implemented by Resolution 945/02 passed by the Federal Council of Accountants, based on the analyses of data collected from 2003 to 2005 by independent auditors working in the state of Sergipe. Although it has also considered quantitative aspects, this research is primarily qualitative, having adopted a historical-critical focus, according to a dialectical approach; it endeavors to understand facts globally and not in isolation, deprived of a context. Semi-structured interviews were made with the auditors and representatives of the Regional Council of Accountants of Sergipe State. With the results, it was possible to delineate the profile of the members of this profession as well as his/her views on the Program. We found out their dissatisfaction with both the events realized in Sergipe and the possibility that the Program might be extended to the remaining accountancy sectors. It lacks structure and competence alike for its development in the State. The key point is the meager number of courses being offered by training agents, which are highly valued in the fulfillment of professional norms.
Esta dissertação teve como objetivo analisar o Programa de Educação Continuada na profissão contábil, com sua implantação a partir da Resolução nº 945/02 do Conselho Federal de Contabilidade, tomando como base uma análise dos resultados obtidos entre 2003 e 2005, pelos auditores independentes que atuam em Sergipe. A pesquisa é predominantemente qualitativa, apesar de contemplar aspectos quantitativos, e utilizou um enfoque histórico-crítico, dentro da abordagem dialética; buscando compreender os fatos de maneira articulada entre si, e não isoladamente do contexto. Foram realizadas entrevistas semi-estruturadas com os auditores e com representantes do Conselho Regional de Contabilidade de Sergipe. Através dos resultados obtidos, foi possível delinear o perfil desse profissional e a sua percepção em relação ao Programa. Verificamos que há uma insatisfação quanto aos eventos realizados em Sergipe e a possibilidade de expansão do Programa para os demais segmentos de contabilistas, falta estrutura e preparo para seu desenvolvimento em Sergipe. O determinante está na insuficiência de cursos promovidos pelas capacitadoras, que valem pontos para o cumprimento da norma profissional.
Crane, Joyce L. (Joyce Lydia). "Independent Piano Teachers: An Investigation of Their Attitudes toward Selected Attributes of Profession". Thesis, University of North Texas, 1989. https://digital.library.unt.edu/ark:/67531/metadc330700/.
Texto completoCross, David. "Commitment in liminality : independent consultants betwixt and between organisations, clients and professional bodies". Thesis, University of Bath, 2017. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.760927.
Texto completoAndreasson, Björn y Maria Bengtsson. "Revisorernas Marknadsföring : en studie om revisorernas relationsmarknadsföring". Thesis, Karlstads universitet, Fakulteten för ekonomi, kommunikation och IT, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-33167.
Texto completoStorrs, Elizabeth. "The Demonstration of Organizational Legitimacy Among Independent Professional Schools of Acupuncture and Oriental Medicine". Thesis, Boston College, 2012. http://hdl.handle.net/2345/2749.
Texto completoIndependent professional schools were a significant part of higher education in the United States until the rise of universities at the beginning of the 20th century. In the 21st century, the overwhelming majority of professional schools are indeed affiliated with universities; however there are a growing number of professional schools in variety of fields that are independent. The institutional perspective from organizational theory suggests these schools, like all organizations, must be creating and maintaining legitimacy in order to survive. This multiple case study explores how independent professional schools of acupuncture and Oriental medicine (AOM) demonstrate legitimacy over time. Analysis was focused on temporal patterns, correlations, and interdependencies between and/or among particular legitimizing activities within institutions, and global patterns of legitimizing activities across different institutions. Data were analyzed with specific reference to the possibility that there are multiple alternative paths to legitimacy outside of isomorphism with educational myths and structures. Findings included identification of higher education, health care, context, the profession, and business as the five arenas in which AOM schools signal their legitimacy, as well as general patterns of signaling to these arenas across all institutions over the past twenty years. Signals in each arena ebb and flow between relatively narrow limits, and it is not possible for schools to increase their signals in all areas simultaneously. Over time, the business and academic signals are generally increasing, contextual and professional signals decreasing, and health care remains fairly stable. This research marks an initial effort bring scholarly awareness both to schools of acupuncture and Oriental medicine to independent professional schools as a group. It offers support for the idea that there are multiple avenues for demonstrating legitimacy, and suggests a model for the arenas in which legitimacy operates for independent professional schools. In addition, this research articulated the concept of multi-liminality as both a characteristic of independent professional schools and an important feature for future research
Thesis (PhD) — Boston College, 2012
Submitted to: Boston College. Lynch School of Education
Discipline: Educational Leadership and Higher Education
Bell, Felicity Jane. "Independent children's lawyers in family law disputes: 'All care and no responsibility'?" Thesis, The University of Sydney, 2015. http://hdl.handle.net/2123/13757.
Texto completoAhmad, Maslina Binti. "Auditor independence in Malaysia : the perceptions of loan officers and professional investors". Thesis, Cardiff University, 2012. http://orca.cf.ac.uk/47567/.
Texto completoBurns, Dominique Damara. "Independently Licensed Professional Counselors’ Perceptions, Understanding, and Lived Experience with Human Trafficking". University of Toledo / OhioLINK, 2018. http://rave.ohiolink.edu/etdc/view?acc_num=toledo1544815404125636.
Texto completoVenable, Carol Frances. "An analysis of auditor independence and its determinants". Diss., The University of Arizona, 1988. http://hdl.handle.net/10150/184416.
Texto completoWeaver, Bradley Lewis. "Cross-race mentoring within the induction year of new teachers in an independent school". Thesis, Boston College, 2009. http://hdl.handle.net/2345/673.
Texto completoNew teachers arrive to our nation's schools with a range of educational preparation and professional experience. Schools endeavor to alleviate these differences, build professional capacity, and guarantee the efficacy of new teachers (thus more quickly improving educational quality for children) most frequently through induction programs. Researchers identify mentoring as the most common means of inducting new teachers. The school reform movement and related law have influenced mentoring frequency, goals, and practices, as have recent advances in understanding how adults learn. With the number of new teachers expected in both public and independent schools within the current decade, the intense pressure of reform mandates, and public expectations on teacher quality, the effectiveness of new teacher induction and mentoring programs is paramount. Likewise, as the nation increases in its overall diversity, how mentoring programs address the race and ethnicity of new teachers and mentors, particularly when the vast majority of veteran mentor teachers for the near future will be White, is also critical to program success. This study examined the effect of a newly implemented induction and mentoring program on a cohort of new teachers during their first year of service in an independent school. The school had a strategic initiative to diversify its faculty. Consequently, an essential element of the study was to investigate the experience of new teachers of color who were involved in cross-race mentor-new teacher relationships in contrast to the experience of their White counterparts involved in the same program for the same academic year. An overview of the study, a review of relevant literature, the study's design, results, and discussion of findings and their implications are presented
Thesis (EdD) — Boston College, 2009
Submitted to: Boston College. Lynch School of Education
Discipline: Educational Administration and Higher Education
Bailey, Jane M. "An exception to the rule: Bank Street College of Education as an independent professional school (1916-1990)". W&M ScholarWorks, 1991. https://scholarworks.wm.edu/etd/1539618437.
Texto completoKulhan, Marie y Samandeep Dhanoa. "Revisorns roll - oberoende och objektivet : innan och efter avskaffandet av revisionsplikten". Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-19867.
Texto completoBrown, Christopher J. "Developing a common understanding of a teacher competency framework through video analysis : experiences of Victorian regional independent middle school teachers". Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2011. https://ro.ecu.edu.au/theses/153.
Texto completoTemler, Cecilia y Marcus Nilsson. "Kan professionell skepticism användas för att förutse revisorers beteende?" Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-9627.
Texto completoRevisorer har en stor roll i dagens samhälle. Efter finanskrisen har frågan om revisorns oberoende diskuterats flitigt. Det finns både för- och nackdelar med att en revisor varit länge på ett företag och därför är frågan svårlöst. En av egenskaperna som uppmuntras hos en revisor är professionell skepticism. En viktig del av den professionella skepticismen är revisorns personliga skepticism. Syftet med den här uppsatsen är att påvisa att en hög professionell skepticism hos revisorer kan motverka vissa oberoenderelaterade problem. Mer specifikt undersöks den professionella skepticismens påverkan på revisorns identifikation med klienten och med den egna professionen. Tidigare forskning inom Social Identity Theory har visat att identifikation med klienten är negativt relaterat till oberoende och att identifikation med den egna professionen är positivt relaterat till oberoende. I uppsatsen används en kvantitativ metod. En enkät skickades till 1000 kvalificerade svenska revisorer varav 273 svarade. Detta material analyserades statistiskt för att pröva hypoteserna i uppsatsen. Undersökning visar att professionell skepticism inte har någon påverkan på klient- och professionsidentifikation hos revisorn. Det finns däremot en svag positiv relation mellan professionell skepticism och revisorns oberoende. Slutsatsen blir därför att mer forskning behövs för att undersöka om revisorns oberoende faktiskt påverkas av revisorns professionella skepticism.
Muzel, Vania Pereira. "A educação continuada no Brasil na perspectiva da carreira do auditor independente". Universidade de São Paulo, 2018. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-29082018-152250/.
Texto completoTwo models of continuing professional education applied in Brazil are presented: the model implemented by the Brazilian Federal Council of Accounting (CFC), focused on maintaining professional competence as demanded by the market; and the model adopted by large auditing firms, known as Big Four, focused on the development of the independent auditor\'s career. From these two models emerges the research problem: In what aspects, the continuing professional education program focused on the professional competence differs from the programs focused on the career development as adopted by the Big Four and which of these differences could generate contributions to the improvement of the Continuing Professional Education Program (PEPC) currently in force? This research is justified by the need of rethinking continuing education focused in present and future, as well as fostering research on this subject from a lifelong learning concept and the perspective of Abbott\'s System of Professions (1988). The data collections were gathered from public information, from the websites of the respective institutions. The semi-structured interviews were conducted based on a pre-established script, divided into three areas: the audit market in Brazil, present and future; the CFC continuing education program; and the Big Four career development program. From the literature review on continuing education, 963 published articles were identified, and a stable level of interest since 2012. With respect to the main international accounting education journals, only six articles from the 846 articles and 104 case studies on continuing education were identified, demonstrating the need to promote research in this area. The technological changes will completely modify the way audit is performed in the next few years and efficiency is a matter of survival. As a result, educational needs for initial continuing professional development, must involve: efficient use of new tools and technologies; lifelong learning as mindset; professional skepticism and critical thinking; independence and professional ethics. Regarding the PEPC, discussions on the output-based approach as opposed to the currently adopted input-based approach are recommended, consistently with IFAC discussions, and potential benefits from this approach in developing a lifelong learning mindset and cost reduction in relation to the input-based approach. In relation to the professional development program at the Big Four firms, discussions on lifelong learning among assistants and seniors on trainings programs are recommended for changes in the mindset of the new generation of professionals..
Gamby, Katie R. "Independently Licensed Professional Counselors’ Experiences, Perspectives, and Processes Referring Clients to Complementary Health Practitioners". University of Toledo / OhioLINK, 2017. http://rave.ohiolink.edu/etdc/view?acc_num=toledo151258941877223.
Texto completoCOLETTA, CLAUDIA. "INTERNAL SEGMENTATION, RESIDENTIAL PATTERNS AND JOB-RELATED SPATIAL MOBILITY FOR INDEPENDENT PROFESSIONALS. AN ORIGINAL ANALYSIS ON PRIMARY DATA". Doctoral thesis, Università degli Studi di Milano, 2018. http://hdl.handle.net/2434/582672.
Texto completoTsui, Chuen-man y 徐傳文. "The management of the teaching profession in private independent bought-place secondary schools in Hong Kong during a period ofcontraction". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1987. http://hub.hku.hk/bib/B31955757.
Texto completoKeith, Karin. "What if I Can’t Sound It Out? Modeling Independent Reading Strategies Through Shared Reading". Digital Commons @ East Tennessee State University, 2004. https://dc.etsu.edu/etsu-works/1016.
Texto completoTsui, Chuen-man. "The management of the teaching profession in private independent bought-place secondary schools in Hong Kong during a period of contraction". Hong Kong : University of Hong Kong, 1987. http://sunzi.lib.hku.hk/hkuto/record.jsp?B18033684.
Texto completoMcKell, Kimberly Turley. "Promoting Pleasure in Reading Through Sustained Silent Reading: A Self-Study of Teacher Practices". BYU ScholarsArchive, 2018. https://scholarsarchive.byu.edu/etd/6973.
Texto completoPeterken, A. L. R. "Constructing knowledge for educational leadership outside the national policy context : an examination of headteachers' professional knowledge landscapes in the independent sector". Thesis, University of Surrey, 2008. http://epubs.surrey.ac.uk/2180/.
Texto completoSteed, Steve A. (Steve Alan). "An Empirical Study of the Effectiveness of Independence Discrimination Resulting from the Application of Aicpa Ethical Interpretation 101-3--Accounting Services". Thesis, North Texas State University, 1985. https://digital.library.unt.edu/ark:/67531/metadc331654/.
Texto completoE, Do Pilar Lemos Vanessa y Jannicke Berghold. "Revisorns identifikation med klienten respektive professionen - Hur påverkas valet av förhandlingsstrategi?" Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-21267.
Texto completoABSTRACT Title: The auditor's identification with the client and the profession - How does it effect the choice of negotiating strategy? Level: Final assignment for Bachelor Degree in Business Administration Author: Jannicke Berghold and Vanessa Do Pilar Lemos Supervisor: Jan Svanberg Date: 2016 – January Aim: The auditor´s choice of negotiating strategy in cases of disagreement with the client regarding the reporting objectives, has proven to have a significant impact on the final statements to be presented to the public. As stakeholders of these companies largely base their investment decisions on these reports, it is very important that the individual client doesn’t influence the auditor at negotiation. Social Identity Theory predicts that individuals identify with multiple amounts of social groups, which sometimes possess significantly different interests and values. Scientists believe that the individual is more or less prone to follow these groups depending on how strong this identification is. Furthermore, new research in the field suggest that individual decision-making above all depends on which of these identities that are salient in the individual's mind at the moment of decision. With this study we intend to examine how the auditor's identification with the client influences how she choses negotiating strategy, and whether the effect changes when professional identity is made salient. Method: This study was conducted by a collection of primary data through an experimental survey. Sample population comprised 3,600 authorized and certified auditors in Sweden. Response data has been collected using questionnaires program SUNET survey, then compiled and analyzed in SPSS Statistics. Result & Conclusions: The study showed that a strong clientidentification contributed to that the auditor was likely with the use of a negotiation strategy that is slimy to the client, when the identification towards the client was weak. Furthermore, we saw that when professional identity was made salient, so respondents were less inclined to use such strategies. Our results show that the strength of client identification affect the auditor's choice of negotiating strategy, additionally appears the effect of a prominent professional identity also influence the auditor's election 5 Suggestions for future research: Since the great shortfall in our study may have contributed to a misleading result, we suggest that future researchers conducting a study like this, would do so under more controlled conditions. This to ensure a higher response rate and to increase the possibility of generalized conclusions. One proposal, when the time aspect does not present a problem, would be to complete the questionnaire with an option that allows the researcher to get more in-depth insight into the respondents' answers. Contribution of the thesis: We hope that our study will make a valuable contribution to the negotiation literature. This by our adaptation of the new approach to the auditor's negotiation with the client by studying whether the choice of negotiating strategy differs depending on which of the auditor's multiple social identities that are most prominent in the moment of decision
Vilmanis, Elizabeth J. "Seeing the chameleon: Barriers to making dance work for independent dance creators in Brisbane". Thesis, Queensland University of Technology, 2017. https://eprints.qut.edu.au/108028/4/Elizabeth_Vilmanis_Thesis.pdf.
Texto completoNtsiful, Samuel y Makiwa Mwenechanya. "The Independence and Objectivity of the Internal Auditor in the Discharge of his/her Professional Responsibilities : Evidence from the Reserve Bank of Malawi". Thesis, Karlstads universitet, Fakulteten för ekonomi, kommunikation och IT, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-7849.
Texto completoThomas, Alicia Hill. "Learning from the field : are high poverty, high performing schools professional learning communities? /". Digital version accessible at:, 1999. http://wwwlib.umi.com/cr/utexas/main.
Texto completoTreviño, Marlea Sims Brenda R. "Laying the foundation for successful non-academic writing professional communication principles in the K-5 curricula of the McKinney Independent School District /". [Denton, Tex.] : University of North Texas, 2009. http://digital.library.unt.edu/ark:/67531/metadc12206.
Texto completoTreviño, Marlea. "Laying the foundation for successful non-academic writing: Professional communication principles in the K-5 curricula of the McKinney Independent School District". Thesis, University of North Texas, 2009. https://digital.library.unt.edu/ark:/67531/metadc12206/.
Texto completoCeimertz, Tove y Maria Janford. "Inte mest, utan bäst! : hur revisorer resonerar kring relationen till klienter". Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-12801.
Texto completoAn auditor contributes to assure the quality of the financial information the company hands over and auditing is seen as a quality stamp for third part. There is fierce competition in the audit industry as is no longer mandatory auditing for small companies. Audit firms use marketing and other activities to retain and attract new clients. The purpose of this study is to create an understanding for how auditors reason regarding the relationship with clients and how they perceive that activities to retain and attract clients affect the relationship. The study covers three concepts that are linked to theories. It studies how auditing as a profession, marketing and independence affect the client relationship and the Agency Theory, Professional Theory and Institutional Theory support these. The study is preformed through a qualitative approach where individual interviews are used to collect data from six different auditors. The auditors attach great importance to that the relationships with the clients are good. It is important that the clients are satisfied and stay, but also because it is through word-of-mouth auditors gain most new clients. Auditors belong to a profession and, therefore, the auditors are aware of how they behave in work and outside. Marketing is contrary to the profession but is something they have started to use more. Audit firms use brand marketing while auditors focus mainly on personal marketing. Because of laws, auditors must be independent against their clients and with this they are carful. Nothing may threaten their independence because it can destroy their reputation. The conclusion is that auditors value the client relationship highly. They are aware of what can affect and threaten their role as an auditor in the relationship. They are also aware of how to act in order to avoid these. A suggestion for further research is to study auditor-client relationship from the clients’ perspective, which can then be compared with the result of this study.
Rife, Nora Anne. "The relationship between psychological differentiation in field dependence-independence, cognitive flexibility-constriction, and performance anxiety in professional musicians /". Access Digital Full Text version, 1996. http://pocketknowledge.tc.columbia.edu/home.php/bybib/11975969.
Texto completoIncludes tables. Typescript; issued also on microfilm. Sponsor: Leah Blumberg Lapidus. Dissertation Committee: Harold F. Abeles. Includes bibliographical references (leaves 98-113).
Coombs, Catherine Eleanor Brown. "State change in the Punjab : professional and personal experiences of British civil servants over India's independence and beyond". Thesis, University of Leeds, 2011. http://etheses.whiterose.ac.uk/2089/.
Texto completoFavorite, Lisa Laurene. "Psychotherapists with psychiatric challenges an exploratory study of their transference, supports, and their professional identity development : a project based upon an independent investigation /". Click here for text online. Smith College School for Social Work website, 2007. http://hdl.handle.net/10090/1033.
Texto completoThesis submitted in partial fulfillment for the degree of Master of Social Work. Includes bibliographical references (leaves 73-80).
Avdelidou-Fischer, Nikolitsa. "What is the value of women's independent business and professional networks? : a comparative study of four settings in the United Kingdom and Germany". Thesis, Queen Mary, University of London, 2010. http://qmro.qmul.ac.uk/xmlui/handle/123456789/623.
Texto completoRibas, Gustavo Panacioni. "(In)dependência das iniciativas jornalísticas digitais do século XXI com escopo na região amazônica: análise dos sites Amazônia real e Infoamazonia". Universidade Estadual de Ponta Grossa, 2017. http://tede2.uepg.br/jspui/handle/prefix/2458.
Texto completoMade available in DSpace on 2018-03-19T22:38:58Z (GMT). No. of bitstreams: 2 license_rdf: 811 bytes, checksum: e39d27027a6cc9cb039ad269a5db8e34 (MD5) Gustavo Ribas.pdf: 5321723 bytes, checksum: 2c6704a0d349aa7f361b6019d47cc22c (MD5) Previous issue date: 2017-12-12
A partir de um cenário em que se está impulsionando a criação de iniciativas autodenominadas independentes no jornalismo brasileiro, sobretudo na internet, com redações de pequeno e médio porte, o objetivo deste trabalho é analisar, por meio de estudos de caso, como se configura o jornalismo autodenominado independente em iniciativas digitais com escopo na região Amazônica, criadas no jornalismo do século XXI. A proposta da pesquisa, que se desenvolve na linha de pesquisa 1, Processos de produção jornalística, do Programa de Pós Graduação Mestrado em Jornalismo da Universidade Estadual de Ponta Grossa, é verificar como se caracteriza o campo jornalístico dos profissionais que idealizaram os sites autodenominados independentes Amazônia Real e InfoAmazonia, identificar o que se compreende por “independência” em um contexto formatado por novos modelos de gestão e aferir nos produtos jornalísticos uma possível relação entre aspectos de noticiabilidade e independência jornalística. O que essas iniciativas autodenominadas independentes com escopo na região Amazônica nos revelam tanto sobre a cultura profissional quanto normas profissionais subjacentes? A trajetória profissional dos idealizadores da Amazônia Real e InfoAmazonia influencia nos modelos de gestão adotados? A criação de uma iniciativa autodenominada independente propicia uma autonomia profissional do jornalista? Que tipo de tensões interferem na prática profissional nessas iniciativas? Para isso, a reflexão considera as transformações do mercado em jornalismo no século XXI, suas repercussões no campo profissional e a emergência de novos modelos de gestão. A fundamentação teórica se estabelece em campos sociais e campo jornalístico, hiperconcorrência, governança e novos modelos de gestão, noções de configuração de um possível jornalismo independente e cultura profissional, a partir de pesquisa bibliográfica e documental. Além destas metodologias, o trabalho utiliza técnicas de entrevista com profissionais que fundaram as iniciativas autodenominadas independentes de jornalismo Amazônia Real e InfoAmazonia, representante da Fundação Ford, que financia diretamente a Amazônia Real e indiretamente o InfoAmazonia, e análise sistematizada de produtos jornalísticos concebidos pelos empreendimentos. Um dos apontamentos das considerações finais indica que mesmo condicionadas a novos modelos de gestão, distantes daqueles praticados nos meios tradicionais, as iniciativas autodenominadas independentes precisam desenvolver outras características que justifiquem a “independência”, como os critérios de noticiabilidade.
In a cenario that is stimulating the establishment of self-proclaimed independent Brazilian journalism initiatives, specially on the internet, with small to medium editorial newsrooms, the aim of this study is to analyze, through case studies, how this self-proclaimed independent journalism in digital media is characterized in the Amazon region in the 21st century. The objective of this research, which was conducted in accordance with the main research topic, that is, the Process of journalism production, in the Post-Graduation Program Master’s in Journalism at Universidade Estadual de Ponta Grossa, is: to ascertain the characteristics of the journalistic field of the professionals who created the self-proclaimed independent sites Amazônia Rea e InfoAmazonia; to identify what is meant by “independence” in a context that is defined by new management models; and to gauge a possible relation between aspects of newsworthiness and journalistic independence. What do these self-proclaimed independent initiatives in the Amazon region reveal both about professional culture and underlying professional standards? Does the professional experience of the founders of Amazônia Real and InfoAmazonia influence the management models adopted? Does the establishment of a self-proclaimed independent initiative give the journalist professional authonomy? What type of tensions interfere in the professional practices of these initiatives? For these purposes, this analysis considers the transformation of the journalism market in the 21st century, its repercussions on the professional field and the emergence of new management models. The theoretical principles are based on the social and journalistic fields, hypercompetition, governance and new management models, basic concepts of the definition of possible independent journalism and professional culture, based on bibliographic and documental research. Besides these methodologies, this dissertation uses interviews techniques with the founders of the self-proclaimed independent journalism initiatives Amazônia Real e InfoAmazonia, the representing of Ford Foundation, that directly contributes with Amazônia Real and indirectly with InfoAmazonia, and a systematized analysis of the journalistic products conceived by these organizations. One of the final considerations applies that even though defined by new management models, different from the ones practiced by traditional media, the self-proclaimed independent initiatives need to develop other characteristics that justify the “independence”, like the newsworthiness.
Smith, Eric C. "A Pre-professional Institution: Napoleon’s Marshalate and the Defeat of 1813". Thesis, University of North Texas, 2014. https://digital.library.unt.edu/ark:/67531/metadc699890/.
Texto completoMagola, Esnath. "Identifying the challenges faced by novice community pharmacists and developing a peer support intervention to ease their transitions to independent practitioners". Thesis, University of Manchester, 2018. https://www.research.manchester.ac.uk/portal/en/theses/identifying-the-challenges-faced-by-novice-community-pharmacists-and-developing-a-peer-support-intervention-to-ease-their-transitions-to-independent-practitioners(34f38a4e-4ca9-4740-b55e-1ac2368ca5fd).html.
Texto completoBoyce, Kari E. "Delivering continuing professional education at a distance : the correlation of field dependence/independence and learning using the World Wide Web /". Full-text version available from OU Domain via ProQuest Digital Dissertations, 1999.
Buscar texto completoHaglund, Amanda y Elin Lindgren. "Hur revisorers val av förhandlingsstrategi påverkas av klient- respektive professionsidentifikation samt erfarenhet av revision". Thesis, Mittuniversitetet, Avdelningen för ekonomivetenskap och juridik, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-24824.
Texto completoIndependence Standards Board has identified the close relationship between auditors’ and their clients’ as one of five threats to auditor independence. However, knowledge about the client is necessary for the auditor in order to understand the client well enough and in order toperform an effective audit. Regardless of how the relationship between the client and the auditor looks, the parties will encounter situations when their reporting objectives are significantly different, which may force them to negotiate with each other. These negotiations are an ongoing process and have a great impact in auditing. The relationship between the auditor and the client is a concernduring negotiations because the auditor may identify with their client and therefore be more likely to compromise on clients' accounting choices. Auditors who identify themselves closer to their profession however, are less likely to compromise and adapt to their client's wishes since there is no research on how auditors' choice of negotiation strategy is affected by theauditor's identification with the client or the profession, the purpose of this study is to investigate whether identification with the client and identification with the profession gives rise to different negotiation strategies and if the experience of auditing influences the choice of strategy. The study also aims to examine which of the given negotiation strategies Swedish auditors use when there is disagreement with the clients. To answer the study's aim a total of 3772 questionnaires were sent out to qualified auditors inSweden and we received 233 responses. The questionnaires contained questions about theprofession, the client, negotiating strategies, and background information of the auditor. These questions formed the base of the study's analysis and conclusion. The results indicate that auditors are generally neutral to identification with the client and the profession. Further, we can see that the contending strategy was the strategy mostly used by auditors and that the conceding strategy was the strategy that was used the least. Based on the results it shows that the auditors who identify with the client is more likely to use a conceding and compromising approach, while identification with the profession meant that the auditors chose to adopt the strategy to expand the agenda of issues. Auditors experience proved not to be an explanation for the use of any of the specific strategies. Based on the results, we can conclude that there is a weak influence on the choice of negotiation strategy when the auditors identify with either the client or the profession, and that experience did not affect the negotiation strategy the auditors used. The low response rate of 6.2 percent means that the results must be interpreted with cautiousness.
Jonsson, Moa y Anna Hansen. "Revisorns oberoende : Kommunens förtroendevalda revisorer". Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-16316.
Texto completoIt is very important that an auditor is independent, in order to give an impartial and fair view of the financial statements. The municipal audit has auditors who are trusted to review the organization. This is managed in a reliable manner according to generally accepted auditing standards. However, the procedure for the nomination of the trusted auditors is criticized in the media for being biased. Previous research highlights the different threats that may affect the auditor's independence and objectivity in their work. Some of these threats are chosen and examined. Do these threats also have an influence on the trusted auditors in Swedish municipalities? Threats against independence are examined in terms of three study factors: counseling, quality controls and auditor tenure. A model has been designed in which survey questions are included. It´s validity is later tested. The collection of the data is obtained through a closed survey in which 660 city council and trusted auditors have responded. The responses were processed and analyzed with the help of SPSS and Minitab. The results demonstrated that two of the three study factors had an impact on the independence of the local municipal audit. The study's conclusion clarifies that respondents' attitude towards independence is mainly reflected over counseling and auditor tenure but also of politics, that in the end became a new study factor, and therefore changed the models appearance.