Introduction : À la suite d’une absence du travail en raison d’un trouble musculosquelettique (TMS), plusieurs travailleurs font un retour progressif au travail (RPAT). Cette pratique comporte plusieurs avantages, mais pose également des défis dans sa mise en application pour les entreprises. L’objectif de l’étude était d’offrir un outil adapté aux employeurs pour les soutenir dans la gestion des RPAT d’individus s’étant absentés en raison d’un TMS. L’étude poursuivait deux objectifs : 1) adapter un outil existant destiné aux professionnels de la réadaptation (Guide d’évaluation de la marge de manœuvre [MM]) et 2) en établir son acceptabilité auprès des utilisateurs potentiels (UP). Méthode : Un devis multiméthode a été utilisé et s’est actualisé en trois étapes. 1) La première étape consistait à adapter l’outil original en regard des résultats d’une revue critique de la littérature portant sur les caractéristiques favorisant l’adoption des guides par les UP. 2) La deuxième étape était de consulter un groupe d’experts en réadaptation au travail, familier avec le guide original et collaborant avec les UP, à l’aide d’une adaptation de la technique de recherche de l'information par l'animation d'un groupe d'experts (TRIAGE). Cette consultation s’est faite en deux phases : un sondage à compléter individuellement et une rencontre de groupe de consensus. Pour le sondage, un questionnaire auto-administré a été utilisé, avant la rencontre de groupe, pour établir le niveau d’accord des experts avec la pertinence, l’exhaustivité, la clarté, l’apparence visuelle et la convivialité de la première version de l’outil adapté. Des propositions ont été faites par les experts pour les énoncés ayant obtenu un score d’accord de deux ou moins et ont été traitées dans une rencontre de groupe, jusqu’à l’obtention d’un consensus sur les modifications à apporter. 3) La troisième étape visait à établir l’acceptabilité de la dernière version de l’outil adapté auprès des UP. Pour ce faire, des entrevues semi-dirigées ont été réalisées auprès de dyades composées de coordonnateurs de retour au travail et de supérieurs immédiats d’une même entreprise. Une analyse thématique du verbatim des entrevues a été réalisée. Résultats : 1) À partir de 13 publications, quatre grandes caractéristiques (clarté, format, applicabilité et utilité) ont été relevées de la revue critique. 2) Neuf ergothérapeutes (huit femmes et un homme, expérience moyenne de 12,17 ans) sont ensuite arrivés à un consensus de 20 modifications portant sur trois sections de l’outil adapté qui a mené à une deuxième version comportant un guide d’instructions de 22 pages et une grille de planification recto-verso. 3) Les 15 UP consultés (neuf femmes et six hommes provenant principalement de grandes entreprises de secteurs variés) ont globalement jugé l’outil acceptable. Ils ont reconnu, notamment, qu’il permettait d’opérationnaliser les bonnes pratiques de retour au travail, de standardiser la gestion des RPAT et d’inclure plus systématiquement le travailleur dans la démarche. Ils ont également identifié quelques changements mineurs à apporter, dont l’ajout de recommandations concernant la préparation des collègues et celui d’avoir un format plus court. Conclusion : Par l’adaptation du guide d’évaluation de la MM, cette étude a permis d’offrir un outil destiné et adapté aux employeurs, en tenant compte à la fois des données probantes et d’un consensus d’experts, ce qui semble avoir contribué à son acceptabilité par les UP. L’outil adapté comble un réel besoin au sein des entreprises et des études supplémentaires pourraient être menées pour améliorer son format et créer une version transdiagnostique. / Abstract: Purpose: To facilitate a return to work for workers being on a sick leave following a musculoskeletal disorder (MSD), many physicians prescribe a gradual return to work (GRTW), which poses numerous challenges for workplaces. The aim of this study was to provide employers with an adapted tool to support them in managing GRTWs following a MSD. The study had two objectives: 1) adapt an existing tool intended for rehabilitation professionals (Guide for estimation of margin of manoeuvre) and 2) establish the acceptability of the adapted tool with potential users (PUs). Methods: A mixed methods design was used and carried out in three phases. 1) The first step was to adapt the original tool by taking into account the results of a critical review of the literature on the characteristics fostering PU’s adoption of guides. 2) The second step was to consult a group of expert practitioners familiar with the original guide and who worked with the PUs, using an adaptation of the Technique for Research of Information by Animation of a Group of Experts (TRIAGE). This consultation was done in two phases: a survey to be completed individually, and a consensus group meeting. For the survey, a self-administered questionnaire was used, prior to the group meeting, to establish the level of agreement of the experts with the pertinence, exhaustiveness, clarity, visual appeal and user-friendliness of the first version of the adapted tool. The proposals made regarding statements that obtained mean agreement scores of two or less were then addressed in a group meeting, until consensus was reached on the changes to be made. 3) The third step was to establish the acceptability of the latest version of the adapted tool with the PUs. To do so, dyads composed of a return-to-work coordinator and a direct supervisor from the same company were interviewed, using a semi-structured interview guide. A thematic analysis of the verbatim transcript was performed. Results: 1) From 13 publications, four main characteristics (clarity, format, applicability, and usefulness) were identified from the critical review. 2) Nine occupational therapists expert (eight women and one man, mean experience of 12.17 years) reached a consensus on 20 modifications covering three sections, which yielded a second version of the adapted tool comprising a 22-pages instruction guide and a two-sided planning worksheet. 3) The 15 PUs consulted (nine women and six men mainly from large companies from various sectors) found the tool acceptable overall. They recognized that the developed tool allowed them to standardize the management of the GRTW, include the worker more systematically in the process, and operationalize the best return-to-work practices. They also identified a few minor changes to make, including recommendations for preparing colleagues and shortening the format. Conclusion: By adapting the Guide for estimation of margin of manoeuvre, this study provided a tool that was designed and adapted to employers, taking into account both evidence-based data and expert consensus, which seems to have contributed to its acceptability by PUs. The adapted tool fills a real need within companies and further studies could be carried out to improve its format and create a transdiagnostic version.

Notes on the productivity of nostalgia is a treatise on otherness and memory, framed as entries into the notebook of a no-longer-young man who decides to visit places that have a nostalgic connection to him - places where he grew up, and places where he fell in love -and who is trying to overhaul the notion that you can't look back and move forward at the same time. / [I examensarbetet ingår utställningen "Little father, glorious stump":] The exam work consisted of a three-room installation of sculptural objects, activated by a live sound performance, as well as a 3D animation projected unto one wall of the gallery. / <p>Examensarbetet består av en skriftlig del och en gestaltande del. Alternativ titel anger namnet förden gestaltande delen. </p><p>The master work includes a written essay and a forming part. The alternative title is the name of the forming part.</p>

During May 2007 it was announced that individual taxpayers would receive simplified tax return forms, will not need to do any more calculations and will no longer need to attach supporting documentation for the 2007 year of assessment. It was also announced that the tax system would be changed, making the turn around times for the assessment of tax returns faster. The primary objective of this research was to determine what effect the new tax return form, as well as the new tax system, would have on the tax practitioner submitting their client’s return. It was considered impractical to compare this study to other studies done. It was therefore decided that a questionnaire would be sent out. After considering all the research performed, it could be concluded that the new tax return form, as well as the new tax filing system, was welcomed by the taxpayer and the tax practitioner, and was a definite improvement, although some implementation problems were encountered. Copyright / Dissertation (MCom)--University of Pretoria, 2009. / Taxation / unrestricted

The main objective of this thesis is to find out if and how education influence wage. Logical consideration and existing studies imply that there is a positive correlation in between achieved education and individual´s wage level. The studies, however, vary in size of influence and in the Czech Republic there are very few studies that deal with this topic. This master thesis is based on its own survey from which was obtained a total of 521 responses. The survey was conducted during the period of March to May 2015. Data were analysed and interval regression demonstrated positive correlation between achieved education and wage level. When reaching a bachelor´s degree, an individual´s wage increase on average by 8 % compared to individuals with secondary education with graduation. If an individual reaches master degree, his wage increases on average by 21.9 % compared to the wage of individual who achieved the secondary education with graduation. The analysis has also proven the existence of gender pay gap. According to the results, women in Czech Republic have lower wages by 21.3 % compared to men´s. The study also discusses the achievement of higher education for individuals older than 26 years. Regression analysis showed that obtaining bachelor education for this group has higher yield (14.4 %) than in the analysis of the whole data set. Conversely, obtaining master degree has for this group lower profitability (17.3 %). Part of this thesis was also to calculate the return on investment in higher education. Using the method of internal rate of return, it was found out that the return on investment is 8.3 %.

In an ever-changing world of work Absa, as a business, is faced with various challenges including the continuous development of skills. Due to technological advancements, eLearning can provide a mechanism to rapidly build the required strategic and tactical skills that the organisation needs. This study explored the challenge of articulating the contribution of eLearning to business performance in an unbounded way. The study focused on the creation of knowledge about how the contribution of eLearning to business performance can be improved. In the process of knowledge creation, the study focused on identifying the point of value creation between Business and an eLearning intervention. This point of value creation can be seen as a leverage point. Systems Thinking was implemented as an approach in order to identify the leverage point. The following research objectives were defined: · To identify the driver problem that prevents eLearning from improving business performance. · To design the systems dynamic model that represents the driver problem. · To identify the leverage point within the systems dynamic model. · To reflect on the effect that the behaviour of the individuals, participating in the research process, has on the research inquiry. The sample of 28 focus group participants was selected from two specific divisions of Absa – the eChannels: Contact Centre and the Learning and Development Department. This sample consisted of Operational Management, Team Leaders, Contact Centre Consultants and learning design experts. Executive Management was excluded from the focus groups, but was included in the process as verifiers. This created an opportunity for Executive Management to voice their opinions. The results of the study indicate that the leverage point for successful contribution of eLearning to business performance is … A shared mental model of expectations between the participating stakeholders. Once Business and the Learning and Development Department start going through the constructive cycle of the systems dynamic model repeatedly, they will continuously build the shared mental model of expectations. This cycle will also build on the: 1) Level of visible support of the line managers; 2) Level of clarity of business needs to all relevant stakeholders; 3) Number of requests from business for eLearning opportunities; and 4) Level of awareness and understanding of appropriate eLearning interventions per target population. The effect of the positive reinforcement of the recurring cycle will ensure that eLearning continuously contributes to business performance. During the study the effect of the research process on the focus group participants as well as the effect of the focus group participants on the research process was also accounted for. Observers reflected on the behaviour of the focus group participants and found that their opinions and thought processes influenced the outcome of the study. The focus group participants felt that they had learnt something new, that the tasks set to the groups was clear and that the topics they had learnt most about were ‘systems thinking’ followed by the ’ relationship between eLearning and business performance’. Copyright / Thesis (PhD (Curriculum Studies))--University of Pretoria, 2004. / Curriculum Studies / unrestricted

Titel: Påverkar VD:ns aktieinnehav bolags finansiella prestation?  - En kvantitativ studie om sambandet mellan VD:ns nivå av aktieinnehav inom bolaget och dess finansiella prestation.    Författare: Carl-Oscar Backlund &amp; Viktor Granström   Handledare: Jörgen Hellström   Problembakgrund och problemdiskussion Synen på VD:ns roll och dennes betydelse för ett bolag har ändrats mycket genom åren. I modern tid anses en VD vara ytterst ansvarig för bolagets verksamhet, med lagstadgade uppgifter, men också samtidigt vara ansiktet utåt mot media och press. Hur pass stark är korrelationen mellan bolaget prestation och dess VD? Många börsnoterade bolag väljer att knyta VD:ns finansiella kompensation till dess aktiekurs, och på så vis få VD:n att börja arbeta mer utifrån aktieägarnas intressen. Andra bolag väljer att tillämpa olika typer av incitamentsprogram. Huruvida VD:ns aktieägande inom ett bolag påverkar bolagets prestation är studerat ur ett internationellt perspektiv, men det saknas forskning på svenska bolag. Vidare finns det ett flertal faktorer som särskiljer den position svenska bolag befinner sig i gentemot utländska bolag.    Syfte  Syftet med denna uppsats är att undersöka huruvida det finns ett samband mellan VD:ns finansiella incitament och bolagets finansiella prestation. Studien avser bolag listade på Nasdaq OMX Stockholm. Vidare är syftet att redogöra för relevanta teorier inom ämnesområdet för att därefter avgöra ifall det återfinns stöd för dessa utifrån studiens resultat.   Metod Studien utgår ifrån en kvantitativ metod med en deduktiv forskningsansats där en tvärsnittsstudie tillämpas med hjälp av insamlade sekundärdata. Den data som samlats in är för bolag som varit listade på stockholmsbörsen under år 2019. Multipla regressionsmodeller har skapats för att undersöka huruvida samband existerar genom testande av hypoteser.    Teori Agentteorin, stewardship-teorin, entrenchment-teorin, och det resursbaserade synsättet ligger till grund för studiens teoretiska referensram tillsammans med tidigare forskning kring ämnet.    Empiri &amp; slutsats Uppsatsens resultat tyder på att inga säkerställda samband mellan VD:ns nivå av aktieinnehav och den finansiella prestationen, operationaliserat som ROA och ROE kan återfinnas under räkenskapsåret 2019 på Stockholmsbörsen. Varpå studiens resultat genomförande finner stöd för stewardship-teorin, och därmed återfinns inget stöd för agentteorin respektive entrenchment-teorin på en 5% signifikansnivå.

La France est le pays industrialisé le plus touché par le paludisme d’importation avec environ 4735 de cas importés et répertoriés en 2016. Les voyageurs migrants, originaires des pays où sévit le paludisme et résidant en France, représentent 82,2 % des cas d’infections palustres. Cette thèse cherche principalement à analyser la question du recours à la prévention du risque palustre auprès des voyageurs migrants originaires des pays d’Afrique Subsaharienne de Bordeaux. À partir d’observations directes et d’entretiens individuels avec différents acteurs, cette recherche montre une hétérogénéité des situations d’exposition au risque palustre lors du retour temporaire au pays d’origine. Ce risque dépend des situations expérientielles, et socio-économiques, ainsi que des charges qu’il est supposé y assumer. Lorsque ces charges sont importantes, le voyageur migrant a tendance à hiérarchiser les risques, avec une non-priorisation du palustre au profit du risque de « toubabisation », socialement moins accepté. La non-priorisation du risque de paludisme est accentuée par une perception banalisante, ordinaire et quotidienne du paludisme en contexte de migration et par le non-remboursement de la chimioprophylaxie par la Caisse Nationale Assurance Maladie. Ce travail montre que le non recours à la chimioprophylaxie est influencé par l’absence d’expérience du paludisme en France et de paludisme grave dans le pays d’origine. Souvent, il faut que l’expérience de cette maladie soit vécue et perçue dans le pays d’accueil pour qu’elle induise un changement de perception et donc, un recours futur à la prévention. Sur le plan thérapeutique, cette thèse met en évidence des retards de diagnostic du paludisme en médecine générale. Ces retards sont causés par l’absence d’association de la « fièvre du retour » et des symptômes associés à un accès palustre, et par son « exotisme » en France. À ce titre, cette recherche apporte une contribution aux réflexions dans les champs de l’anthropologie de la santé et de l’anthropologie du risque lié au voyage avec comme exemple les voyageurs migrants exposés au risque palustre. / France is the industrialized country most assigned by import malaria with around 4735 imported and registered cases in 2016. Migrant travelers from malaria-affected countries residing in France account for 82.2% of all malaria cases. malaria infections. This thesis mainly seeks to analyze the issue of the use of malaria risk prevention among migrant travelers from sub-Saharan African countries in Bordeaux. Based on direct observations and individual interviews with different actors, this research shows the heterogeneity of situations of exposure to malaria risk during temporary return to the country of origin. This risk depends on the experiential and socio-economic situations, as well as the burdens it is supposed to assume. When these burdens are significant, the migrant traveler tends to prioritize the risks, with a non-prioritization of malaria control in favor of the risk of “toubabisation”, socially less accepted. The non-prioritization of the risk of malaria is accentuated by a banal, ordinary and daily perception of malaria in the context of migration and by the non-reimbursement of chemoprophylaxis by the National Health Insurance Fund. This work shows that the non-use of chemoprophylaxis is influenced by the lack of experience of malaria in France and severe malaria in the country of origin. Often, the experience of this disease must be experienced and perceived in the host country to induce a change of perception and therefore a future use of prevention. Therapeutically, this thesis highlights delayed diagnosis of malaria in general practice. These delays are caused by the lack of association of the “return fever” and symptoms associated with malaria, and by its “exoticism” in France. As such, this research contributes to reflections in the fields of anthropology of health and anthropology of travel risk, with the example of migrant travelers exposed to malaria risk.

Förvaltning och avkastning hos fonder har forskats om i flera studier runt om i världen. Tidigare forskning har gett varierande resultat, där vissa studier visar på att det föreligger ett samband mellan en fonds avgift och avkastning, medan andra inte kan säkerställa ett sådant resultat. Då de svenska hushållen idag sparar mer än någonsin, visar det på att fondsparande är ett aktuellt ämne för ytterligare forskning. Statistik från 2020 visar att fondförmögenheten i Sverige totalt uppgick till 4 554 miljarder kronor och har visat på en fortsatt ökande trend de senaste åren. Dock har endast få studier genomförts på den svenska kapitalmarknaden och de har i huvudsak analyserat ämnet på kort sikt, med en tidsperiod om fem år. Eftersom avgifternas påverkan på fonder är tydligast på lång sikt, ger det utrymme för fortsatt forskning inom ämnet. Syftet med följande forskning är att studera sambandet mellan svenska aktiefonders avkastning och avgift på lång sikt i förhållande till fondernas risk. Studien avgränsas till att undersöka svenska aktiefonder som har varit verksamma i minst tio år, mellan åren 2011-2020. Forskningen antar en kvantitativ forskningsmetod, vilket syftar till att testa teorier. Tillvägagångssätt sker genom en analys av urvalets regression och korrelation i samband med hypotesprövning, där variabler undersöks för att ge underlag till studiens analys av resultat. Studiens resultat visar att svenska aktiefonder i genomsnitt underpresterar den svenska marknaden på lång sikt. Forskningen visar även varierande resultat gällande korrelation mellan riskjusterad avkastning och avgift på lång sikt. Resultaten indikerar att den svenska kapitalmarknaden har en relativ marknadseffektivitet av svag form. I tillägg verkar aktivt förvaltade fonder kunna utnyttja tillfällig trendidentifiering och informationsasymmetri för att uppnå en överavkastning. Forskningen avslutas med slutsatsen att högavgiftsfonder, vilka är mer aktivt förvaltade, indikeras vara ett bättre investeringsalternativ för att uppnå en god långsiktig prestation i jämförelse med passiva fonder. / The management and return of funds have been researched in many studies around the world. Previous research has yielded varied results, with some studies showing that there is a link between a fund's fee and return, while others cannot ensure such a result. As Swedish households save more today than ever, it shows that fund saving is a current topic for further research. Statistics from 2020 show that fund assets in Sweden are 4 554 billion swedish crowns in total, a number that has continuously grown in the past years. However, only a few studies have been conducted on the Swedish capital market where the existing studies have mainly analyzed the subject in the short term, with a time period of five years. Since the impact of fund fees is most noticeable in the long term, the subject can be further explored.  The aim of this research is to study the correlation between returns and fees of Swedish equity funds in the long term in relation to the funds risk. The study is limited to examining Swedish equity funds that have been active for at least ten years, between the years 2011-2020. The study adopts a quantitative research method, which aims to test theories. This research utilizes a regression and correlation analysis in conjunction with hypothesis testing, where variables are examined to provide a basis for the study's analysis of results. The results of this study show that Swedish equity funds on average underperform the Swedish market in the long term. The research also shows varying results regarding the correlation between risk-adjusted return and fee in the long term. The results of this study indicate that the Swedish capital market has a relative weak form of market efficiency. In addition, actively managed funds seem to be able to utilize occasional trend identification and information asymmetry to achieve an excess return. The research concludes that high-fee funds, which are more actively managed, indicate to be a better investment alternative for achieving long-term performance in comparison to passive funds.

For start-up businesses, the source of outside capital can be retrieved from the venture capital industry. The venture capital industry has grown substantially over the past 50 years, reaching its pinnacle during the internet bubble in the 1990s and serves as an important contributor to the economy. After some time, and optimally when the start-up has matured into a successful business, venture capitalists want to receive money in return for their investments. Most commonly, the exiting of venture capital investments is retrieved through an IPO. An IPO refers to the transition from a private corporation to a public corporation and occurs when a private corporation offers its shares to the public for the first time. The existing literature of IPOs is commonly associated with the depiction of abnormal returns. More precisely, the offer price is often underpriced in comparison to the closing price on the first day of trading. In addition, the returns 1 to 5 years after going public are often subject to subsequent declines (Miller &amp; Riley, 1987; Ritter, 1998). A part of the underperformance of IPOs is anchored in the type of capital structure, venture capital. Thus, this study examines the relationship between venture capital backed IPOs and IPO performance. Furthermore, the relationship between the degree of venture capital, the amount of capital held by the venture capital firm in the IPO, and IPO performance are examined in order to discover eventual correlations. Concerning the performed analysis, the study concludes that there is no clear positive relationship between venture capital backing and IPO performance in the short run. However, one could interpret that being a VC-backed IPO can be prosperous for long-term performance since VC has a positive impact on ROA. Regarding the degree of venture capital, it had a negative impact on the ROA, i.e., the level of degree of venture capital does not have a positive impact on the IPO performance.

The growing lack of confidence in public companies arises from the recent accounting scandals and corporate collapses, which have been attributed to the consequences of separation of ownership and control in modern firms. Agency theory predicts a conflict of interest between managers and shareholders that leads to agency costs and weak performance. This study used agency, stakeholders', and stewardship theories as the theoretical framework and multiple regression analysis to examine the relationship between corporate governance mechanisms and organizational performance in nonfinancial firms listed on the Nigerian Stock Exchange. The results of the study could help clarify understanding of corporate governance to managers, investors, and regulators who seek to understand how corporate governance impact firms' performance. In this study, corporate governance mechanisms included board independence, audit committee independence, board size, number of board meetings, and executive compensation. The data were collected from the firms' published accounts on their websites and on the archives of the Nigerian Stock Exchange for a period starting from January 1, 2011 to December 31, 2015. The measures of financial performance in the study were return on assets, return on capital employed, and Tobin's Q. The study found a positive but not statistically significant relationship between corporate governance mechanisms and financial performance. This study has implications for positive social change by showing managers and other stakeholders of firms how a good corporate governance system assures investor confidence, employee loyalty and commitment, the reduction in conflict of interest and agency costs, and a strong financial performance.