Sparandedirektivets syfte är att effektivisera beskattningen av ränta på sparande inom EU genom att räntan ska beskattas i betalningsmottagarens hemviststat. Direktivet gäller endast fysiska personer och gränsöverskridande räntebetalningar. Syftet ska uppnås genom ett utbyte av information medlemsstaterna emellan. I stället för att utbyta information kan en medlemsstat välja att ta ut källskatt på ränta och vidarebefordra en viss del av källskatten till betalningsmottagarens hemviststat. De svenska bankernas kontrolluppgiftsskyldighet för begränsat skattskyldiga sparare har i och med direktivets införande utvidgats. Bankerna skickar uppgifterna till Skatteverket som i sin tur vidarebefordrar dem till behörig myndighet i spararens hemviststat. Direktivet innehåller ett undantag, de minimis-regeln, som innebär att medlemsstaterna om de vill får undanta vissa ränteinkomster som härrör från fondföretag. Syftet är att undanta aktiefonder som måste investera i fordringar av likviditetsskäl. Regeringen har valt att inte införliva undantaget i svensk lag. Detta medför enligt vår åsikt en konkurrensnackdel för de svenska fondbolagen. På grund av Regeringens beslut måste dessa bolag, för att kunna sälja sina fonder inom EU, kunna redovisa hur stor del av en utdelning som hänför sig till ränta. Kan de inte göra detta betraktas hela beloppet som ränta och omfattas därmed av kontrolluppgiftsskyldighet. Sparandedirektivet har implementerats i svensk lag genom en paragraf i lagen om självdeklarationer och kontrolluppgifter (LSK) som stadgar att direktivet gäller som svensk lag. Utöver detta har ett antal ändringar införts i LSK. Vi anser att implementeringen kan strida mot direktivet som föreskriver att medlemsstaterna ska anta de lagar och förordningar som krävs för att uppfylla direktivets föreskrifter. Vi anser inte att LSK på ett tillfredsställande sätt har anpassats till direktivet eftersom LSKs regler ibland överlappar direktivet och ibland motsäger det. LSK innehåller två undantag från kontrolluppgiftsskyldigheten. Dessa undantag strider mot direktivet som inte innehåller några dylika undantag. Vi anser dock att undantagen är rimliga eftersom de undantar konton utan betydelse för informationsutbytet och att liknande undantag bör införlivas i direktivet. Med anledning av sparandedirektivets införande har de svenska bankerna, i rollen som betalningsombud, föranletts merarbete och kostnader. Kostnaderna har uppstått bland annat då bankerna har ändrat sina datasystem för att kunna uppfylla direktivets kontrolluppgiftsskyldighet. De har även fått komplettera sin information om begränsat skattskyldiga kunder. Skatteverket är den behöriga myndigheten i Sverige och ska således vidarebefordra de uppgifter om personer som är begränsat skattskyldiga i Sverige som lämnas av betalningsombuden. Eftersom Sverige sedan tidigare har ett väl utbyggt kontrolluppgiftssystem och har deltagit i informationsutbytet inom OECD har sparandedirektivets införande inte medfört särskilt stora kostnader för Skatteverket. Sparandedirektivet förväntas leda till ökade skatteintäkter för de stater vars obegränsat skattskyldiga personer placerar sina tillgångar utomlands. Emellertid finns det risk för att dessa personer placerar sina tillgångar i andra typer av sparande eller placerar tillgångarna i stater som inte omfattas av direktivet för att undgå beskattning. Vi anser därför att det finns risk för att sparandedirektivet blir ett slag i luften. / The aim of the Savings Taxation Directive is to ensure an effective taxation of income from savings in the form of interest payments within the EU. This shall be done through taxation of the interest payment in the Member State where the beneficial owner, the saver, has his residence. The directive is only applicable on individuals and on cross-border payments. The aim shall be achieved through an exchange of information between the Member States. Instead of exchanging information, a Member State can choose to levy a withholding tax. A certain amount of that tax shall be transferred to the Member State of residence of the beneficial owner. The obligation for Swedish banks to forward statements of earnings concerning foreign savers has been extended through the directive. The banks sends the information to the Swedish tax authority which then forwards the information to the competent authority in the savers state of residence. The directive contains an exception, the de minimis rule, that states that Member States can choose to exempt certain interest payments deriving from Undertakings for the Collective Investment of Transferable Securities (UCITS). The aim of the exception is to give the Member States a possibility to exclude undertakings which invest mainly in equity but which must hold some debt for liquidity purposes. The Swedish Government has chosen not to implement the exception into Swedish law. In our opinion, this leads to a competitive disadvantage for Swedish UCITS. Due to the Governments’ decision, the Swedish UCITS must, in order to be able to sell their products within the EU, be able to show the interest part of a dividend. If this cannot be done, the entire amount is considered as interest and must be reported as such. The directive has been implemented into Swedish law through a paragraph in the Law of Self Assessment and Statement of Earnings. It states that the Savings Taxation Directive shall be applied as Swedish law. Besides the implementation, some parts of the law have been changed. We think that the implementation may be in breach of the directive, which states that Member States must pass laws and decrees necessary to fulfill the regulations in the directive. We do not think that the Swedish law has been adjusted to the directive in a sufficient way since the Swedish law sometimes overlap the directive and sometimes contradict it. The Swedish law contains two exceptions from the obligation to give statements of earnings. These exceptions breach the directive since the directive does not contain any exceptions of this kind. However, we think that the exceptions are reasonable since they exempt bank accounts which are of no importance for the exchange of information stated in the directive. Similar exceptions should therefore in our opinion be included in the directive. The implementation of the Savings Taxation Directive has caused the Swedish banks, in their role as paying agents, supplementary work and costs. The costs have occurred when the banks have had to adopt their computer systems in order to fulfil the criteria in the directive. The banks also had to complete their information about foreign savers who are liable to tax in Sweden. The Swedish tax authority is the competent authority in Sweden and shall therefore report the information, concerning foreign tax payers, that is forwarded by the paying agents. Sweden had, even before the implementation of the directive, a well functioning system for statements of earnings. The state also participates in the exchange of information that takes place within the OECD. Therefore, the implementation of the directive has not caused any costs of importance for the Swedish tax authority. It is expected that the Savings Taxation Directive will give rise to increased tax revenues for the Member States whose tax payers invest abroad. However, there is a risk that these savers invest in other products or transfer their assets to states that are not within the scope of the directive in order to avoid taxation. Because of this, we think that the Savings Taxation Directive might be a waste of effort.

There has been a shift in education as the focus has moved from the centrality of teaching to the importance of learning (Aseltine, Judith, & Rigazio-DiGilio, 2006). The enhancement of educational experiences and learning of students is a goal shared by instructional supervision (Nolan & Hoover, 2004) and professional learning communities (DuFour & DuFour, 2003). As the need for professional development activities, such as instructional supervision and professional learning communities, to support professional growth continues, how these activities are implemented within a school division remains a critical concern.<p> The purpose of the study was to investigate the links between professional learning communities and instructional supervisory practice as catalysts for authentic professional growth. The result of this study suggests that a zone of authentic professional growth occurs when the activities of professional learning communities and instructional supervision as activities of professional development and reflective practice are aligned. In an era of greater accountability in education school divisions have attempted to support their professional staff with limited resources. Connecting activities to support the goals of the school division, such as professional growth and student learning, is one means of maximizing the use of the resources. There has been considerable research into instructional supervision and professional learning communities however little has been done regarding the connection and implications of these professional activities on each other.<p> The research questions of the study focused on gathering the level of agreement of teachers and in-school administrators regarding qualities of effective instructional supervision and successful professional learning communities. An additional research question focused on what were the criteria of successful professional learning communities that related to effective instructional supervisory practice.<p> The study used mixed research methodology to collect information about one school division. A survey was utilized to collect the perceptions of teachers and in-school administrators regarding successful professional learning communities and effective instructional supervision. The data collected from the survey was analyzed by two interpretation panels, one consisting of teachers and the other consisting of in-school administrators. From the analysis provided by the panels and the survey data collected, it was found that from the perceptions of teachers and in-school administrators in one school system, professional learning communities can contain specific qualities that support effective instructional supervision. The combination of these two professional activities can become a catalyst for authentic professional growth for teachers and in-school administrators.<p> The findings of the study highlights the eight preconditions necessary for an environment or zone of authentic professional growth through the use of professional learning communities to support instructional supervision. Implications, based on key findings, of the study include the need to manage time effectively, and to provide sufficient resources to support instructional supervision through professional learning communities. The school system also needs to develop a culture in which there exists a common understanding of instructional supervision and professional learning communities. It was found that ownership and shared leadership are vital to creating an environment which can embrace the collaborative culture necessary for successful professional learning communities and effective instructional supervision.

There has been a shift in education as the focus has moved from the centrality of teaching to the importance of learning (Aseltine, Judith, & Rigazio-DiGilio, 2006). The enhancement of educational experiences and learning of students is a goal shared by instructional supervision (Nolan & Hoover, 2004) and professional learning communities (DuFour & DuFour, 2003). As the need for professional development activities, such as instructional supervision and professional learning communities, to support professional growth continues, how these activities are implemented within a school division remains a critical concern.<p> The purpose of the study was to investigate the links between professional learning communities and instructional supervisory practice as catalysts for authentic professional growth. The result of this study suggests that a zone of authentic professional growth occurs when the activities of professional learning communities and instructional supervision as activities of professional development and reflective practice are aligned. In an era of greater accountability in education school divisions have attempted to support their professional staff with limited resources. Connecting activities to support the goals of the school division, such as professional growth and student learning, is one means of maximizing the use of the resources. There has been considerable research into instructional supervision and professional learning communities however little has been done regarding the connection and implications of these professional activities on each other.<p> The research questions of the study focused on gathering the level of agreement of teachers and in-school administrators regarding qualities of effective instructional supervision and successful professional learning communities. An additional research question focused on what were the criteria of successful professional learning communities that related to effective instructional supervisory practice.<p> The study used mixed research methodology to collect information about one school division. A survey was utilized to collect the perceptions of teachers and in-school administrators regarding successful professional learning communities and effective instructional supervision. The data collected from the survey was analyzed by two interpretation panels, one consisting of teachers and the other consisting of in-school administrators. From the analysis provided by the panels and the survey data collected, it was found that from the perceptions of teachers and in-school administrators in one school system, professional learning communities can contain specific qualities that support effective instructional supervision. The combination of these two professional activities can become a catalyst for authentic professional growth for teachers and in-school administrators.<p> The findings of the study highlights the eight preconditions necessary for an environment or zone of authentic professional growth through the use of professional learning communities to support instructional supervision. Implications, based on key findings, of the study include the need to manage time effectively, and to provide sufficient resources to support instructional supervision through professional learning communities. The school system also needs to develop a culture in which there exists a common understanding of instructional supervision and professional learning communities. It was found that ownership and shared leadership are vital to creating an environment which can embrace the collaborative culture necessary for successful professional learning communities and effective instructional supervision.

Självskattningsformulär utgör ett viktigt kliniskt redskap för både utredning och intervention av röstproblem men i nuläget är tillgången till olika formulär i Sverige begränsad då antalet validerade svenska översättningar är få. Syfte med studien var att översätta och preliminärt validera The Voice Symptom Scale (VoiSS) som består av 30 frågor tilldelade komponenterna Nedsättning, Emotionellt och Fysiskt. Den svenska versionen av VoiSS framtogs genom ”Forward-backward Translation” med en efterföljande pilotstudie. Sammanlagt deltog 203 vuxna individer som rekryterades via webb- och pappersenkät. Av dessa uppgav 86 deltagare att de upplevde röstbesvär. Resultaten visade på tydliga gruppskillnader där gruppen Med upplevda röstproblem genererade högre genomsnittliga svarspoäng än gruppen Utan upplevda röstproblem. Inga överlappningar kunde konstateras. En principalkomponentanalys (PCA) var i stort sett förenlig med en trekomponentstruktur som tillsammans med gruppseparationen visade på hög konstruktvaliditet. Vidare noterades samstämmighet mellan den svenska versionen och VoiSS-originalet. Sensitivitets- och specificitetsvärden bekräftade en hög diagnostisk validitet. Slutsatsen drogs att formuläret med god validitet förmår att diagnosticera upplevelse av röstproblem. Den preliminära valideringen visade således att den svenska versionen av VoiSS kan användas som ett instrument vid utredning av röstproblem men att ytterligare forskning behövs för att säkerställa formulärets användbarhet i klinisk verksamhet. / Self-assessment questionnaires are important clinical instruments for both investigation and intervention of voice problems but at date access to various questionnaires in Sweden is limited due to few validated translations. The objective of this study was to translate and preliminary validate the Voice Symptom Scale (VoiSS) consisting of 30 questions assigned Impairment, Emotional and Physical. The Swedish version of VoiSS was developed through ”Forward-backward Translation” followed by a pilot study. The questionnaire was completed by a total of 203 adults who were recruited by web and paper survey. Out of these, 86 participants experienced voice problems. Obvious group differences were observed in that the group With experienced voice problems generated higher mean scores than the group Without experienced voice problems. No overlaps were observed. A principal component analysis (PCA) was largely consistent with a three component structure that, combined with the group separation, affirmed high construct validity. Moreover, concurrence between the Swedish version and the VoiSS-original was found. Calculated values of sensitivity and specificity confirmed a high diagnostic validity. The conclusion was made that the self-assessment questionnaire with good validity was able to diagnose experience of voice problems. In conclusion, preliminary validation showed that the Swedish version of VoiSS can be used as a diagnostic tool in assessing voice problems. However, more research needs to be done to ensure the questionnaires adaptation to clinical context.

<p>Sparandedirektivets syfte är att effektivisera beskattningen av ränta på sparande inom EU genom att räntan ska beskattas i betalningsmottagarens hemviststat. Direktivet gäller endast fysiska personer och gränsöverskridande räntebetalningar. Syftet ska uppnås genom ett utbyte av information medlemsstaterna emellan. I stället för att utbyta information kan en medlemsstat välja att ta ut källskatt på ränta och vidarebefordra en viss del av källskatten till betalningsmottagarens hemviststat. De svenska bankernas kontrolluppgiftsskyldighet för begränsat skattskyldiga sparare har i och med direktivets införande utvidgats. Bankerna skickar uppgifterna till Skatteverket som i sin tur vidarebefordrar dem till behörig myndighet i spararens hemviststat.</p><p>Direktivet innehåller ett undantag, de minimis-regeln, som innebär att medlemsstaterna om de vill får undanta vissa ränteinkomster som härrör från fondföretag. Syftet är att undanta aktiefonder som måste investera i fordringar av likviditetsskäl. Regeringen har valt att inte införliva undantaget i svensk lag. Detta medför enligt vår åsikt en konkurrensnackdel för de svenska fondbolagen. På grund av Regeringens beslut måste dessa bolag, för att kunna sälja sina fonder inom EU, kunna redovisa hur stor del av en utdelning som hänför sig till ränta. Kan de inte göra detta betraktas hela beloppet som ränta och omfattas därmed av kontrolluppgiftsskyldighet.</p><p>Sparandedirektivet har implementerats i svensk lag genom en paragraf i lagen om självdeklarationer och kontrolluppgifter (LSK) som stadgar att direktivet gäller som svensk lag. Utöver detta har ett antal ändringar införts i LSK. Vi anser att implementeringen kan strida mot direktivet som föreskriver att medlemsstaterna ska anta de lagar och förordningar som krävs för att uppfylla direktivets föreskrifter. Vi anser inte att LSK på ett tillfredsställande sätt har anpassats till direktivet eftersom LSKs regler ibland överlappar direktivet och ibland motsäger det. LSK innehåller två undantag från kontrolluppgiftsskyldigheten. Dessa undantag strider mot direktivet som inte innehåller några dylika undantag. Vi anser dock att undantagen är rimliga eftersom de undantar konton utan betydelse för informationsutbytet och att liknande undantag bör införlivas i direktivet.</p><p>Med anledning av sparandedirektivets införande har de svenska bankerna, i rollen som betalningsombud, föranletts merarbete och kostnader. Kostnaderna har uppstått bland annat då bankerna har ändrat sina datasystem för att kunna uppfylla direktivets kontrolluppgiftsskyldighet. De har även fått komplettera sin information om begränsat skattskyldiga kunder.</p><p>Skatteverket är den behöriga myndigheten i Sverige och ska således vidarebefordra de uppgifter om personer som är begränsat skattskyldiga i Sverige som lämnas av betalningsombuden. Eftersom Sverige sedan tidigare har ett väl utbyggt kontrolluppgiftssystem och har deltagit i informationsutbytet inom OECD har sparandedirektivets införande inte medfört särskilt stora kostnader för Skatteverket.</p><p>Sparandedirektivet förväntas leda till ökade skatteintäkter för de stater vars obegränsat skattskyldiga personer placerar sina tillgångar utomlands. Emellertid finns det risk för att dessa personer placerar sina tillgångar i andra typer av sparande eller placerar tillgångarna i stater som inte omfattas av direktivet för att undgå beskattning. Vi anser därför att det finns risk för att sparandedirektivet blir ett slag i luften.</p> / <p>The aim of the Savings Taxation Directive is to ensure an effective taxation of income from savings in the form of interest payments within the EU. This shall be done through taxation of the interest payment in the Member State where the beneficial owner, the saver, has his residence. The directive is only applicable on individuals and on cross-border payments. The aim shall be achieved through an exchange of information between the Member States. Instead of exchanging information, a Member State can choose to levy a withholding tax. A certain amount of that tax shall be transferred to the Member State of residence of the beneficial owner. The obligation for Swedish banks to forward statements of earnings concerning foreign savers has been extended through the directive. The banks sends the information to the Swedish tax authority which then forwards the information to the competent authority in the savers state of residence.</p><p>The directive contains an exception, the de minimis rule, that states that Member States can choose to exempt certain interest payments deriving from Undertakings for the Collective Investment of Transferable Securities (UCITS). The aim of the exception is to give the Member States a possibility to exclude undertakings which invest mainly in equity but which must hold some debt for liquidity purposes. The Swedish Government has chosen not to implement the exception into Swedish law. In our opinion, this leads to a competitive disadvantage for Swedish UCITS. Due to the Governments’ decision, the Swedish UCITS must, in order to be able to sell their products within the EU, be able to show the interest part of a dividend. If this cannot be done, the entire amount is considered as interest and must be reported as such.</p><p>The directive has been implemented into Swedish law through a paragraph in the Law of Self Assessment and Statement of Earnings. It states that the Savings Taxation Directive shall be applied as Swedish law. Besides the implementation, some parts of the law have been changed. We think that the implementation may be in breach of the directive, which states that Member States must pass laws and decrees necessary to fulfill the regulations in the directive. We do not think that the Swedish law has been adjusted to the directive in a sufficient way since the Swedish law sometimes overlap the directive and sometimes contradict it. The Swedish law contains two exceptions from the obligation to give statements of earnings. These exceptions breach the directive since the directive does not contain any exceptions of this kind. However, we think that the exceptions are reasonable since they exempt bank accounts which are of no importance for the exchange of information stated in the directive. Similar exceptions should therefore in our opinion be included in the directive.</p><p>The implementation of the Savings Taxation Directive has caused the Swedish banks, in their role as paying agents, supplementary work and costs. The costs have occurred when the banks have had to adopt their computer systems in order to fulfil the criteria in the directive. The banks also had to complete their information about foreign savers who are liable to tax in Sweden.</p><p>The Swedish tax authority is the competent authority in Sweden and shall therefore report the information, concerning foreign tax payers, that is forwarded by the paying agents. Sweden had, even before the implementation of the directive, a well functioning system for statements of earnings. The state also participates in the exchange of information that takes place within the OECD. Therefore, the implementation of the directive has not caused any costs of importance for the Swedish tax authority.</p><p>It is expected that the Savings Taxation Directive will give rise to increased tax revenues for the Member States whose tax payers invest abroad. However, there is a risk that these savers invest in other products or transfer their assets to states that are not within the scope of the directive in order to avoid taxation. Because of this, we think that the Savings Taxation Directive might be a waste of effort.</p>

銀行是商業金融活動中不可或缺的一環，其經營管理的良窳直接與經濟、財政之穩定息息相關。近年來，銀行經營環境丕變，業務日趨龐雜，不論是金融界或監理機關，都已意識到作業風險管理的重要性。對於銀行業這樣一個關乎國計民生的重要產業，深入了解其作業風險應有之程序，以及其進行作業風險管理時之內控作為，應有見微知著之管理意義。 新版巴塞爾資本協定(The New Basel Capital Accord，亦稱”Basel II”)已於2004年6月底正式定案，預計2006年底開始實施，其中進階方法將在2007年底適用，Basel II的修訂範圍頗大，將對各國銀行業及金融監理機關產生重大影響，各國為因應新巴塞爾資本協定的實施也早已開始進行各項研究評估及法案研擬。我國金管會為使國內銀行資本適足性管理及風險管理能力符合國際水準，已於民國九十三年九月二十一日發函通知銀行，參照國際規範修訂我國「銀行資本適足性管理辦法」及「銀行自有資本與風險性資產計算方法說明」等規定，預定將與國際同步於民國九十五年底正式實施新巴塞爾資本協定，因此各家銀行必須及早規劃以因應新巴塞爾資本協定相關措施，並建立妥善風險管理機制，以確保法規遵循及提昇競爭力。 而美國國會為強化證券市場之監控及公司治理，亦已於2002年7月30日公布SARBANES-OXLEY ACT OF 2002(沙氏法案)，為美國自30年代推行公司治理架構以來，影響最為重大之財經改革法案。沙氏法案針對公司治理提出一系列的要求，為避免企業在資訊揭露方面造假或扭曲，特別針對內部控制的建立、維持及其有效性，要求企業管理階層必須負起責任，同時亦要求企業必須出具對有關財務報導之內部控制有效性的評估報告。 Basel II與沙氏法案有其相異之處，前者係對全世界銀行業者之規範，後者則係美國針對公開發行等級以上公司所作之規範，舉凡已屬公開發行之公司，其任何資訊揭露均足以影響投資人決策，而發行公司任何不實或虛偽資訊揭露，均可能影響資本市場，使廣大投資人權益受損。雖然Basel II著眼在銀行，沙氏法案重點在證券市場公司之治理，然則兩者均著重有系統的由內而外、由上而下的控制機制，不獨要求業者必須建立良好之控制機制，同時在各項控制機制上亦必須有書面做為佐證，而兩項規範亦均導入外控機制，在Basel II為第三支柱之市場紀律，在沙氏法案則為會計師對企業內控有效性之意見，兩者自有其神似之處。 作者任職於美商銀行從事後台管理工作多年，擬藉本論文之撰寫及探討，補強銀行業者對銀行作業風險及控制自評全貌之了解。

Genomförda undersökningar visar att formativ bedömning förbättrar elevers inlärning och förståelse. Den svenska läroplanen från 2011 ger tydliga indikationer på att formativ bedömning ska inkluderas i undervisningen. Vår diskussion i denna uppsats är därför aktuell och den visar hur forskare artikulerar fenomenet formativ bedömning. Litteraturstudien inkluderar information om vad formativ bedömning innebär och förslag på hur man kan arbeta utifrån ett sådant arbetssätt. Vår studie visar att de viktigaste komponenterna inom formativ bedömning är att tydliggöra målen, återkoppling samt själv- och kamratbedömning. Beskrivningarna av dessa resulterar i en analys där vi diskuterar det formativa arbetssättet. Både positiva och negativa aspekter tas upp. Vårt syfte med denna uppsats är att införskaffa djupare kunskaper om formativ bedömning likväl för oss själva som för redan aktiva lärare. Vi har en föraning om att många lärare inte har tillräckliga kunskaper kring ämnet och vår förhoppning är att denna uppsats kan fungera som ett verktyg för lärare som arbetar med eller skulle vilja arbeta med formativ bedömning. / Previous research shows that formative assessments improve pupils’ learning and understanding. Also, the Swedish Curriculum 2011 gives clear guidance that formative assessment should be included in school. Our discussion in this essay is therefore needed and it deals with how researchers articulate the phenomenon formative assessment. The study includes information about what formative assessment means and suggestions for how to work with it are given. The main parts within formative assessment are to clarify learning goals, feedback and self- and peer assessment. The information about these main parts ends in an analysis where a discussion about formative assessment and its positive and negative effects takes place.   Furthermore, the purpose of this essay is to inherit deeper knowledge about formative assessment as well for ourselves as for teachers already on duty. We anticipate that many teachers do not have sufficient knowledge about formative assessment and our expectation is that this essay can function as a tool for teachers who work or would like to work with formative assessment.

How artists develop their ideas has been envisaged as a mysterious and intriguing process, difficult to understand or emulate. The "mystery" of how art ideas evolve has carried through to education, where students and teachers may view the introduction of how to formulate ideas as an unachievable task. Art educators have recognised the investigation of how artists think through the progression of their own practice as being an important aspect of understanding the evolvement of art ideas, and have advocated that approaches to teaching and learning should be grounded in such artistic thinking. This study was based on the notion that it is important for research to give insights into the differing ways visual art ideas are constructed and to also identify the influences that may impact on this process. Through researching the formulation of art ideas over time in influential contexts, a revealing picture of the process of art idea evolvement emerged. The findings of the research are presented as qualitative categories of description based on the participants' own knowledge and lifeworld experiences as artists.

Conservatoires all over the world are re-examining their educational roles and practices in a changing cultural and economic context, including re-evaluating their function as sites of relevant learning. This dissertation by publication contributes to this re-examination by investigating understandings of assessment, evaluative reflection, the relationship between know-how and knowledge, autonomous learning, community of practice and the student experience of these pedagogies in one Queensland conservatorium. The study is presented in the form of a synopsis and five publications, with additional data that will form the basis of further post-doctoral publication. It is focused on non-traditional pedagogical processes operating within a bachelor of popular music program, processes that have been intuited by the academic teacher who is also the author of this dissertation. What these processes have in common is the philosophical rejection of teacher-led pedagogy and an insistence upon, and scaffolding of, self-directed student action and reflection. The aim of the dissertation, in keeping with the rationale for a professional doctorate, is to subject this approach to systematic theoretical and empirical scrutiny, and thereby to further refine and strengthen the practices in terms of their capacity to engage young people in self-directed approaches to quality music making. John Biggs's presage/process/product learning model (1999) provides a structure for this systematic evaluation of the pedagogical work. The study understands the learning characteristics that students bring to the program, combined with the structures and pedagogical approaches in place in the program, to be the key presage elements; the learning activities (including assessment as learning) that occur within the program are the key process elements; the key products are the learning outcomes for the students and the ongoing development of the program and pedagogical approaches informed by reflection on empirical data including data collected as part of this research. The study demonstrates the significance of recognising and valuing presage and process elements that enable students to perform from the basis of their intuitive know how while being recorded, and then apply their knowledge-based critical reflection skills to an appraisal of their own work and the work of their peers while hearing the recording played back. While not displacing the teacher as mentor and critical friend, this moves responsibility for learning to the student as a self-monitoring, strategic decision-maker about the nature and quality of their learning products. The program requirement that students write meaningfully about the process appears to encourage the embracing of both conscious and unconscious ways of knowing and doing. As a documentation of this type of teaching, the study presents an argument for a broader incorporation of student-led pedagogy into higher education in general and conservatoria in particular. It concludes that aspects of education that enhance students' abilities to learn, including self- and peer assessment, self-directed learning, reflective practice, and both independent and collaborative work that incorporates program-wide learning, are likely to enhance integrated creative practice. This project has made it possible to disseminate a scholarly engagement with such processes through publication in academic and professional contexts.

This study had two major purposes: (a) to investigate and compare the perceptions of principals and teachers towards instructional supervision in Zimbabwe, and (b) to attempt to come up with a framework that would improve the effectiveness of instructional supervision in Zimbabwean schools. The study highlights the impact of political, cultural and social realities on instructional supervision in developing countries (including Zimbabwe) from which any theories of effective instructional supervision must derive. The phenomenon of instructional supervision and its related concepts is explored and analysed. The approach and methods used in the study are discussed and finally, the thesis provides a suggested framework for effective instructional supervision in Zimbabwean primary schools which concerns perceptual data which were obtained from 176 principals and 572 teachers drawn from three of Zimbabwe's ten provinces. Factor analysis of the existing situation in Zimbabwe's primary schools produced five major variables that were perceived to be associated with instructional supervision in Zimbabwean primary schools: Lack of a clear vision about what should constitute effective instructional supervision; instructional supervision models that do not promote the professional growth of teachers; ineffective leadership styles; internal and external overloads that significantly interfere with the principal's instructional supervision program; and inadequate principal capacity building for effective instructional leadership. This percetual data, subsequently crystallized into the following suggested instructional supervision initiatives: Utilization of instructional supervision models that encourage interaction between the principal and the teacher as opposed to using models that promote fault-finding or principal dominance during the instructional supervision process; establishment of a school climate that is conducive to effective instructional supervision; establishment of a staff development program that promotes effective instruction; establishment of government policies that reduce interference with the instructional supervision programs of principals; and establishment of mechanisms for building skills for principals so that they can effectively conduct instructional supervision / Educational Studies / D. Ed. (Education Management)