Background: There is an increased demand for professions in sustainability assurance due to the forthcoming directives of CSRD coming in 2024. Currently, there is a lack of knowledge of what a sustainability auditor does to build audit comfort and ensure audit quality in a sustainability report. Therefore, it is important to devote time and attention to this developing industry as studies have found issues in reporting on sustainability.    Purpose: The purpose of the thesis is to get a better understanding of how sustainability auditors may build their comfort in sustainability auditing despite its complexity, and variability and that they are challenging to fully comprehend due to a lack in standardization. This study aims to extend existing research by contributing with a deeper theoretical and empirical knowledge of sustainability auditing, based on structure as well as professional judgment.    Methodology: An explanatory purpose and an abductive approach have been applied to the method. The study is based on a qualitative research method as nine interviews have been conducted in a narratively and semi-structured way. These interviews, together with one participant observation have formed the empirics.    Conclusion: The thesis builds an understanding of the comfort theory in combination with sustainability assurance in the comparatively new area of practice within auditing. The findings show that the sustainability auditors find comfort in a combined use of professional judgment and structure, but today the professional judgment is mainly used to conduct the audit comfort because of the lack of structure.

I juni 2022 fastställde Svea hovrätt en dom i två mål (ÖH 14593–20 och ÖH 1854–21) om presumtionshyra. Utgången i målen förändrade hyresregleringen. Domen gällde den årliga hyresutvecklingen av presumtionshyror. Före domen ökade de hyror som omfattas av presumtionshyra årligen med samma procentsats som övriga hyror som klassas som jämförelsematerial på samma ort. Till följd av hovrättens dom kan presumtionshyrorna inte fullt ut följa den allmänna hyresutvecklingen för andra hyreslägenheter på orten. För att besvara studiens syfte och motsäga hypotesen har en litteraturstudie samt intervjustudie tillämpats. Studiens hypotes lyder: Svea hovrätts dom har ingen effekt på värderingar av fastigheter med presumtionshyra, minskad byggvilja och framtida användning av presumtionshyra. Respondenterna till studiens intervjuer är fastighetsbolag, fastighetsrådgivare, en intresseorganisation och bankväsendet. Med hjälp av intervjuresultaten erhölls information om domens konsekvenser. Dessutom utfördes en simulering genom en kassaflödesanalys som påvisar hur stora effekter domen kan ha till följd av Svea hovrätts beräkningsmodell. Resultatet av studien visar att domen har påverkat bostadsmarknaden, men det är svårt att påvisa i vilken utsträckning. Det är tydligt att domen har skapat större osäkerhet på en redan osäker fastighetsmarknad. Studien visar bland annat på konsekvenser som minskade fastighetsvärderingar av fastigheter med presumtionshyra, minskad byggvilja och minskad framtida användning av presumtionshyra. Respondenterna uppskattar att värdeminskningen på bostadsmarknaden ligger runt 10%, men på grund av simuleringen och osäkerheten kring få genomförda transaktioner kan den faktiska minskningen vara större. Studien indikerar att det minskade bostadsbyggandet, särskilt hyresrätter, kan bero på en kombination av faktorer som finansiell osäkerhet, ökade finansieringskostnader och inverkan av presumtionshyresdomen. I framtiden förväntas andra hyressättningsmetoder än presumtionshyra användas mer. Sedan domen kom har transaktionsmarknaden varit nästintill obefintligt. Vidare studier som fokuserar på återhämtningen av transaktionsmarknaden efter domen skulle bidra till att klargöra domens och marknadens långsiktiga effekter. Genom att analysera transaktioner av aktuella fastigheter över en viss tidsperiod efter domen kan en mer exakt kartläggning av studiens problematik kartläggas. / In June 2022, the Svea Court of Appeal confirmed a judgment on presumption rent in two cases (ÖH 14593-20 and ÖH 1854-21). The outcome of the cases changed rent regulations. The judgment concerned the annual rent development of presumption rents. Before the judgment, the rents covered by presumption rent increased annually by the same percentage as other rents classified as comparative material in the same location. As a result of the Court of Appeal's judgment, the presumption rents cannot fully follow the general rent development for other rental apartments in the locality. To answer the purpose of the study and contradict the hypothesis, a literature study, and an interview study have been applied. The hypothesis of the study is: The Svea Court of Appeal's judgment has no effect on valuations of properties with presumption rent, reduced willingness to build, and future use of presumption rent. The respondents to the study's interviews are real estate companies, real estate advisors, an interest organization, and the banking sector. Information on the consequences of the judgment was obtained using the interview results. In addition, a simulation was performed through a cash flow analysis that demonstrates how large the effects of the judgment can be because of the Svea Court of Appeal's calculation model. The results of the study show that the judgment has affected the housing market, but it is difficult to demonstrate to what extent. The judgment has created greater uncertainty in an already uncertain property market. The study shows consequences such as reduced property valuations of properties with presumption rent, reduced willingness to build, and reduced future use of presumption rent. The respondents estimate that the decrease in value of the housing market is around 10%, but due to the simulation and the uncertainty of a few completed transactions, the actual decrease may be higher. The study indicates that the decline in housing construction, especially rental housing, could be due to a combination of factors such as financial uncertainty, increased financing costs, and the impact of the judgment. The use of rent-setting methods other than presumption rent is expected to increase in the future. Since the judgment last year, the transaction market has been almost non-existent. Further studies focusing on the recovery of the transaction market after the judgment would help to clarify the long-term effects of the judgment and the market. By analyzing transactions of theproperties in question over a certain period after the judgment, a more precise mapping of the problems of the study can be identified.

No description available.

This thesis analyses the concept of the "Day of the Lord" as it comes to expression in Luke-Acts. In these books, this Old Testament concept is reinterpreted and used in conjunction with another Old Testament theme: the coming of the Son of man. An analysis of the Lukan passages about the coming of the Son of man (Luke 17:22-37i 21:5-36; 12:35-48) in the context of the contemporary historical situation of first-century Judaism reveals that when speaking of the coming of the Son of man, the Lukan Jesus is referring to a number of comings; namely, his own life (Luke 12) and the destruction of Jerusalem in 70 CE (Luke 17 and 21). The Old Testament imagery of the Son of man is used to show the nature of this coming: a vindication of those suffering "for my name's sake" (Luke 21: 17). In Luke this message of hope and judgment is brought to Israel; Acts shows how the final age has dawned, extending this message of hope and judgment to the gentiles. The suffering of Jesus and his resurrection of vindication become the suffering of the church to be ended by another day of vindication and resurrection. Luke-Acts, therefore, points out the eschatological character of the coming of Jesus and the destruction of Jerusalem in 70 CE, for they are the beginning of an event that will be consununated in the final coming. In the mean-time, those who eagerly await that coming can claim the already fulfilled promises and testify to the Spirit-filled restoration taking place already now, in the last days. / Thesis / Master of Arts (MA)

To help combat the growing obesity problem in the United States, the Menu Labeling Act was passed in 2010 as part of the Patient Protection and Affordable Care Act. However, little research has been conducted to determine the optimal format and content of the imminent label. A between-subjects experiment was conducted with a non-probability sample that was provided with three nutrition label treatments and surveyed to determine the labels’ effect on accuracy in dietary judgments and nutrition evaluations, level of certainty and confusion while completing those tasks, and perceived label comprehension and utility. The presence of a label had a positive relationship with all the dependent measures, while the addition of percent daily values to the label had a nonsignificant increase in accuracy but a negative effect on confusion and comprehension.

No description available.

The relationships of cognitive complexity, social perspective taking, and moral reasoning have been primarily examined in children or juveniles. Little work has been done to study their relationships in the late adolescent and young adult college student population. Additionally, the research to date has only examined relationships among pairs of these constructs. There has been no attempt to assess the combined relationship of cognitive complexity and role-taking skills to moral reasoning at any developmental level. Therefore, there are two purposes in this study. First, to test the theory of ego function regression in depression on cognitive developmental concepts related to interpersonal functioning. Second, the study will determine the individual as well as combined relationships of cognitive complexity and social perspective taking to moral judgment in a late adolescent to young adult college student population.

An organization ́s website is often the first contact of a consumer and will therefore probably provide its first impression. Also, as people tend to easily jump from one webpage to the other, an instant judgment of credibility could be made in just a few seconds. Previous research has discovered a correlation between visual design and experienced credibility, but little investigation has further been made about certain elements and their design features. This study explores what elements on a webpage that is being assessed at an instant judgment of credibility. Further, visual design features are examined regarding the elements. The three most frequently mentioned elements involved in the credibility judgment were the logotype, hero image, and the main content section. Concerning their visual design, the findings indicate that colors and the choice of pictures have a major impact on how a webpage is perceived. Depending on what color or what kind of picture that was exposed, it could either help or harm the webpage ́s experienced credibility. The impression is also discussed to be influenced by cognitive aspects such as cognitive authority and presumed credibility.

中国における都市部と農村部異なる制度的・社会経済的背景により、独特な環境意識を生まれていると考えられる。本研究は、現地調査によりデータを収集し、統計分析を駆使したことにより、都市部と農村部における環境意識の特有の構造と形成メカニズムを解明することを目的とする。先行研究の成果を踏まえ、都市部と農村部の社会構造を考慮し、環境意識に関する総合的な理論モデルを提案し、環境意識の三つのディメンションに分けて展開する。理論的に検討することと実証的なデータの分析結果を基に、環境意識形成の内在因子と外部影響要因を明らかにした。 / Long-time institutional and socioeconomic segmentations make rural China become a distinctive society from the urban China. The remarkable rural and urban division in China supplies us a good context to explore the formation and diverse social facets of environmental consciousness. This study aims to clarify the specific structure and formation mechanism of environmental consciousness under the different social backgrounds of rural and urban China based on the statistical results derived from survey data. Three dimensions of environmental consciousness and an integrated theoretical framework which involves both social structural and social psychological variables are proposed. Based on the proposed theoretical framework and examined data analyses, the inner causes and externally influencing factors of environmental consciousness were clarified. / 博士(文化情報学) / Doctor of Culture and Information Science / 同志社大学 / Doshisha University

Indiana University-Purdue University Indianapolis (IUPUI) / For nursing students to be successful in current and future practice they must be proficient critical thinkers and be able to use reflective judgment skills to manage the daily dilemmas of healthcare practice. Critical thinking and reflective judgment are not elements of nursing curricula unless faculty explicitly design learning activities to develop these skills. This study examined the relationship between reflective judgment and critical thinking by comparing a measure of reflective judgment, the Reasoning about Current Issues (RCI) test, with a measure of critical thinking in nursing (the HESI Exit Exam) in a sample population of senior associate degree nursing (ADN) students (N = 108). The descriptive variables of individual ADN student’s age, grade point average (GPA) in nursing courses and the number of completed college/university credit hours were also examined. A modest correlation (r = .370, p < .01) was found between critical thinking and reflective judgment indicating a positive relationship between these two variables. However, the results supported the hypothesis that these are separate concepts; while the students achieved an acceptable level on the measure of critical thinking, they did not exhibit the skill level of an effective reflective thinker. Positive correlations were found between reflective judgment and individual student age and nursing program GPA (p < .01). Critical thinking was also positively correlated with age (r = .351) and GPA (r = .426). There were no statistically significant correlations noted between the number of credits or previously earned baccalaureate degrees with either reflective judgment or critical thinking. An appreciation of the unique commonalities and differences between reflective judgment and critical thinking is essential for the development of innovative strategies and pedagogies meant to advance teaching/learning within schools of nursing with an explicit focus on both concepts and an ultimate goal of improving competence in newly graduated nurses. The implication for nurse educators is in changes and innovations that can lead to more effective thinkers. Careful pedagogical planning and a mindful inclusion of learning activities to develop both reflective judgment and critical thinking skills may lead to increased competence as nursing students and as new graduate nurses.