Gender diverse individuals experience stigma, discrimination, and transprejudice regularly, in response to daily interactions with society. These negative experiences lead to the development of physical, mental, and emotional instability. Gender diverse individuals experience transprejudice and discriminatory experiences in transpohobic counseling environments. Furthermore, current research highlights the need for counselors to increase training and knowledge to work with gender diverse individuals. The purpose of this hermeneutic phenomenological study, grounded in a Heideggerian philosophy, was to illuminate the lived experiences of professional counselors engaging in counseling with gender diverse clients and bridge the gap in the current literature. Data were collected from 7 licensed professional counselors with experience counseling gender diverse clients. using a semistructured interview and followed a structured thematic analysis process incorporating components of interpretive phenomenological analysis, ensuring thematic saturation. The results of this study highlighted 10 major themes and seven subthemes inclusive, but not limited to education and training, understanding gender diversity issues, intentional bias, and professional experience. These study findings provide insight regarding the potential to improve counselor training and preparation. Ultimately increasing knowledge and education may impact and improve the lives for the gender diverse clients by reducing transprejudice, transphobia, and other forms of bias.

This study aims to investigate how the proportion of female leaders on corporate boards affects firm financial performance during crises. The study investigates Swedish mid-cap and large- cap companies during COVID-19. The years observed are 2018-2021, where the two first years served as the pre-crisis periods, while the two latter as the crisis period. The sample includes 266 companies listed at Nasdaq Stockholm. Regression analysis is performed to investigate if there is a more positive relationship between the proportion of women on corporate boards and firm financial performance during a crisis. The firm financial performance measurements used are return on equity, return on assets, operating margin and Tobin’s Q. Moreover, in accordance with critical mass theory, the study examines if there is a significant relationship between a proportion of at least 40 % women on the board of directors, and financial performance during a crisis. The results of the study show no significant results for either a stronger relationship between the proportion of women and firm financial performance during a crisis or a threshold of 40 % proportion of women on the board. The study contributes to the current literature by expanding the research on gender and crisis management on a corporate level as well as explores the relationship between female board directors and firm financial performance in the Swedish market which has not been executed previously.

Alarming statistics provides that only 10,2 percentage of companies listed on the Swedish stock exchange has achieved gender equality in their top management. The fact is that women being discriminated, since men dominates these positions of power. The study is of a qualitative nature and aims to achieve a deeper understanding and knowledge contribution of how gender equal companies´ has achieved this gender diversity in their top management. Sweden's highest ranking business leaders has been interviewed in order to obtain their view, and the companies they represent, in order to get an answer to what the most important requirements has been in the achievement. The study's main result has shown that strong core values and corporate culture are basic and required condition for a successful gender equality strategy. A deliberate or emergent strategy can then be successfully implemented, and it is mainly the impact of structural barriers that determine which strategy a company uses. At a deliberate strategy, following measures are in additional to core values and corporate cultural crucial; commitment towards gender equality, a specific plan with clear objectives, and a conscious objective recruitment process. The result found aboute these two factors and three measures also identified a required specific order to follow in order to achieve gender diversity in top management. These findings, which in a near future, aims to contribute to a more gender equal Sweden.

Submitted by Navjeet Singh Gill (navjeetgill7@gmail.com) on 2018-02-23T18:00:11Z No. of bitstreams: 1 2017-18_Navjeet_Gill v6.pdf: 1539898 bytes, checksum: c559bf4e5d8539b1b89e7d6f75555716 (MD5) / Approved for entry into archive by Josineide da Silva Santos Locatelli (josineide.locatelli@fgv.br) on 2018-02-23T18:06:56Z (GMT) No. of bitstreams: 1 2017-18_Navjeet_Gill v6.pdf: 1539898 bytes, checksum: c559bf4e5d8539b1b89e7d6f75555716 (MD5) / Made available in DSpace on 2018-02-26T12:51:55Z (GMT). No. of bitstreams: 1 2017-18_Navjeet_Gill v6.pdf: 1539898 bytes, checksum: c559bf4e5d8539b1b89e7d6f75555716 (MD5) Previous issue date: 2018-01-16 / This empirical research examines the relationship between board’s diversity and firm performance, providing a comprehensive quantitative analysis between diversity factors (demographic - gender and race, cognitive - age, education, role and network) and financial factors (ROA, ROE, ROIC, asset turnover and current ratio) in the component companies of the FTSE 100 index. The dataset also includes a wide array of information about 1053 board members. The results indicate that a diverse board positively impacts ROA, ROIC, asset turnover and current ratio but were insignificant for ROE. It proves that diversity leads to better social reputation, performance and financial performance. / Esta pesquisa empírica examina a relação entre a diversidade do conselho e o desempenho da empresa, fornecendo uma análise quantitativa significativa entre os fatores de diversidade (demográfico - gênero e raça, idade cognitiva, educação, papel e rede) e fatores financeiros (ROA, ROE, ROIC, rotatividade de ativos e liquidez geral) nas empresas que compõem o índice FTSE 100. O conjunto de dados também inclui uma ampla gama de informações sobre 1053 membros do conselho. Os resultados indicam que um conselho diversificado impacta positivamente no ROA, ROIC, rotatividade de ativos e liquidez geral, mas são insignificantes para ROE. Isto demonstra que a diversidade leva a uma melhor reputação social, performance e desempenho financeiro.

Cette thèse propose d'étudier dans quelle mesure la diversité du genre au conseil d'administration influence la qualité des états financiers. Plus précisément, cette thèse explore la relation entre la diversité du genre au conseil d'administration et la qualité des états financiers en soulignant l'influence des attributs des femmes administrateurs sur la qualité des états financiers.Cette thèse repose sur un large échantillon d'entreprises françaises appartenant à l'indice CAC All-shares d'Euronext Paris entre 2001 et 2010. Après avoir contrôlé l'endogénéité et d'autres facteurs spécifiques au conseil d'administration, à l'entreprise et à l'industrie, nos résultats montrent que la diversité du genre au conseil d‟administration est positivement associée à la qualité des états financiers. De plus, nos résultats mettent en lumière une influence significative des attributs des femmes administrateurs sur la relation entre la diversité du genre dans les conseils d'administration et la qualité des états financiers. En ce qui concerne plus particulièrement les attributs, nous avons trouvé que l'appartenance au comité d‟audit, l'expertise comptable et financière et l'expérience des femmes ont un impact positif et significatif sur la qualité des états financiers. L'ensemble de ces résultats témoigne de l'importance des compétences dans les conseils d'administration diversifiés en termes de genre et révèlent la pertinence des attributs des femmes administrateurs pour assurer la qualité des états financiers. / This thesis proposes to study to what extent board gender diversity influence the quality of financial statements. Specifically, this thesis explores the relation between gender-diverse boards and financial statements quality by highlighting the value relevance of female directors‟ attributes for enhancing the quality of financial statements.This thesis focuses on a large sample of French firms belonging to the CAC-All shares index listed on Euronext Paris over the period 2001 to 2010. We find, after controlling for endogeneity and other board, firm and industry specific factors, that board gender diversityis positively associated with the quality of financial statements. Further, our findings provide evidence of significant influence of female directors‟ attributes on the relation between gender-diverse boards and financial statements quality. With regard to female directors‟ attributes, we find concrete evidence to suggest that audit committee memberships, financial expertise and experience of women have substantial impact on the quality of financial statements. Taken together, these results testify the effective monitoring skills of gender-diverse boards and the value relevance of female directors‟ attributes for ensuring the quality of financial statements. Finally, an important implication of thesis is that the decision to appoint women on corporate boards should be more based on their statutory and demographic attributes than blind implementation of gender quotas.

Background: The question on how to account for goodwill has long been a subject that causes big debates among actors within financial accounting. In 2004, the IASB released a new standard, IFRS 3 – Business Combinations, that changed the accounting for goodwill. The interpretation for goodwill impairments according to IAS 36 has led to findings in studies that show patterns of earnings management and that a possible gap exists between the standard setter’s basic aim of IAS 36 and what actually is done by the practitioners. Purpose: Examine what determines the amount of reported goodwill impairment for firms listed on the Nasdaq OMX Stockholm (OMXS). Method: To fulfil the purpose of the thesis, the authors takes a quantitative research approach by a using a multiple linear regression model. The regression model is based on proxies for economic impairment, earnings management and corporate governance mechanisms from previous literature (Stenheim & Madsen, 2016; AbuGhazaleh, Al-Hares, & Roberts, 2011; Riedl, 2004). The data used for the regression model has been collected from published annual reports of 69 firms listed on the Nasdaq Stockholm OMX (OMXS), between the years 20072016. Conclusion: The findings of the thesis show that the accounting behaviour of “Big Bath” is exercised for firms listed on the Nasdaq Stockholm OMX (OMXS). The proxies for economic impairment have, to some extent, an impact on the amount of reported goodwill impairment, but the majority of the proxies for corporate governance mechanisms does not affect the amount of reported goodwill impairment. These findings might suggest that the standard IAS 36, which regulates the accounting for goodwill, may not entirely fulfil its purpose of creating a more transparent financial reporting.

Submitted by Lilian Costa (lilian.costa1980@gmail.com) on 2018-11-05T13:33:35Z No. of bitstreams: 1 Lilian Costa_335729.pdf: 736429 bytes, checksum: 4b44d68fa3655f5087c50124278f531f (MD5) / Approved for entry into archive by Thais Oliveira (thais.oliveira@fgv.br) on 2018-11-05T19:51:07Z (GMT) No. of bitstreams: 1 Lilian Costa_335729.pdf: 736429 bytes, checksum: 4b44d68fa3655f5087c50124278f531f (MD5) / Approved for entry into archive by Isabele Garcia (isabele.garcia@fgv.br) on 2018-11-06T13:02:18Z (GMT) No. of bitstreams: 1 Lilian Costa_335729.pdf: 736429 bytes, checksum: 4b44d68fa3655f5087c50124278f531f (MD5) / Made available in DSpace on 2018-11-06T13:02:18Z (GMT). No. of bitstreams: 1 Lilian Costa_335729.pdf: 736429 bytes, checksum: 4b44d68fa3655f5087c50124278f531f (MD5) Previous issue date: 2018-10-04 / Esta pesquisa investiga a relação entre diversidade de gênero nos conselhos de administração e desempenho financeiro e risco das empresas, através de um modelo econométrico, com o objetivo de contribuir para o entendimento da diversidade de gênero nos conselhos administrativos. Com a chegada da mulher no mercado de trabalho, o tema ganhou relevância na discussão acadêmica e no mundo empresarial. O conceito de diversidade é entendido de forma ampla, e inclui, não só a variedade de gênero e etnia, mas também a diversidade em relação aos aspectos culturais, sociais e profissionais. A população representada nesse trabalho é de 227 empresas, listadas e negociadas na B3. O período analisado compreendeu de 2010 até 2016. Observou-se que a representatividade feminina nos últimos anos cresceu mais de 50%. No entanto, tal participação no Board of Directors das empresas brasileiras ainda é minoritária, próxima de 9% do total pesquisado, e 57% das empresas analisadas não apresentam mulheres em seu conselho de administração. Os resultados encontrados indicam uma relação fraca e positiva da participação feminina sobre o q-Tobin e negativa sobre o risco. / This research investigates the relationship between gender diversity in boards of directors with financial performance and company risk, through an econometric model, with the objective of contributing to the understanding of gender diversity in the board of director. This issue has been discussed in the academic and business world because of the arrival of women in the labor market. The concept of diversity is broadly understood, and includes not only the diversity of gender and ethnicity but also diversity in relation to cultural, social and professional aspects. The sample is 227 companies, published on B3. The analyzed period considers from 2010 until 2016. Female representativeness in the last seven years grew more than 50%. However, its participation in the Board of Directors of Brazilian companies is still low, close to 9% of the total sample, and 57% of the analyzed companies do not have women on their board. The results indicate a weak and positive relationship between female participation on q-Tobin and negative on risk.

La présente étude vise à examiner les facteurs qui déterminent la nomination de femmes au conseil d'administration et à explorer le lien entre la diversité du genre dans le conseil et la performance de l’entreprise. En utilisant des données sur la composition du conseil d'administration et la performance financière des sociétés appartenant à l'indice boursier SBF120 entre 2007 et 2012, nous trouvons que la nomination de femmes administrateurs est fortement associée aux caractéristiques du conseil et à la structure de propriété. En effet, la propriété managériale, la propriété institutionnelle, la propriété familiale, la taille du conseil, et l'indépendance du conseil sont tous fortement corrélés avec la représentation des femmes au sein du conseil d'administration d'une entreprise. En outre, nos résultats montrent que l’impact de la diversité du genre se manifeste dans deux directions contradictoires : elle affecte positivement la performance comptable et influence négativement la performance du marché. Apparemment, les administratrices sont l’objet d’une évaluation biaisée par le marché qui sous-estime leur présence dans les conseils d’administration. Ce qui est encore plus intéressant, c’est que nos analyses montrent une double nature de la représentation des femmes au sein des conseils d’administration des entreprises françaises cotées. Autrement dit, l'effet de la présence de femmes dans le conseil d’administration sur la performance de l’entreprise varie en fonction de l'affiliation des administratrices avec l’actionnaire majoritaire. / The current study aims at examining the factors that determine the appointment of women to the board of directors and at exploring the link between board gender diversity and financial performance. Using data on the board composition and the firm performance of companies belonging to the SBF120 stock market index between 2007 and 2012, we find evidence that the appointment of women directors is strongly associated with ownership structure and board characteristics. Indeed, managerial ownership, institutional ownership, family ownership, board size, and board independence are all strongly correlated with the representation of women directors on a firm's board. Furthermore, our results show that the impact of gender diversity manifests in conflicting directions, positively affecting accounting performance and negatively influencing market performance. Apparently, female directors are subject to a biased evaluation by the market, which undervalues their presence on boards. More surprisingly, our analyses show a twofold nature of female representation in the French market. That is, the effect of female directorship on firm performance varies with the affiliation of women on the board.

Hlavním cílém této diplomové práce bylo analyzovat současnou situaci žen ve vyšším managementu ve vybraných společnostech s hlavním zaměřením na Českou republiku. Dále prozkoumat baríery, kterým ženy čelí pří jejich cestě na manažerské pozice a poskytnout doporučení budoucím manažerkám. Tato práce se skládá ze dvou částí a to části teoretické a praktické. V první části jsou analyzovány teoretické pojmy spojené s termínem gender, současná situace žen v managementu a ženský styl vedení. Praktická část diplomové práce je rozdělěna na dvě další části. V první části jsou provedeny rozhovory s ženami z vyššího managementu, které pocházejí z různých společností. V druhé části je tato problematika analyzována z pohledu odborníku ze společnosti Hays Česká republika.

This thesis analyses the Diversity and Inclusion (D&I) practices in international organizations, especially in the Hilti Group with a special focus on the Czech and Slovak market organizations. The goal is to develop recommendations for the improvement of Hilti's existing practice in gender, generational, global diversity and inclusion. The theoretical part provides an overview of the academic background of D&I, its management, evolution and trends with a special focus on gender and generational diversity. It is followed by best case practices for selected D&I benefits. As a next step, in cooperation with Hilti, a thorough analysis of gender, generational, global diversity and inclusion was conducted with the purpose of comparing global, regional and local outcomes. Moreover, this empirical part aims to get a deeper understanding of the current situation regarding D&I for the market organizations in the Czech and Slovak Republics. The hypothesis that Hilti has developed appropriate initiatives to further implement D&I into its culture, has been confirmed. For further improvement, some suggestions have been proposed. The recommendations for each diversity dimension (gender, generations, global) are based on the literature described in the theoretical part of this paper, best case practices, and also the own ideas of the author.