Zugl.: Vallendar, WHU - Otto Beisheim School of Management, Diss., 2007.

Zugl.: Mainz, Universiẗat, Diss.

I början av 2000-talet inträffade flera stora revisionsskandaler i världen vilket ledde till en förtroendekris för revisioner. ISA implementerades som ett svar på 2000-talets revisionsskandaler som uppmärksammats internationellt och syftar till att förbättra revisionens kvalité och likformighet i världen. Syftet med studien är att förstå vilka upplevelser revisorer har om implementeringen av ISA genom att beskriva och analysera revisorernas upplevelser av vilka effekter implementeringen av ISA medfört på revisionskvalitén. Problemformuleringen som studien utgått från är följande: Hur upplever revisorer att revisionskvalitén har förändrats sedan ISA implementerades i Sverige? Vi har använt oss av en kvalitativ ansats med en abduktiv strategi då både den teoretiska referensramen och det empiriska materialet varit utgångspunkt för vår studie. Insamlingen av empiri bestod av personliga intervjuer med åtta revisorer. I urvalet av respondenter ingår både auktoriserade och godkända revisorer från både Big-4 och icke Big-4 byråer. Vår studie visar att revisionskvalitén inte behöver ha ökat efter implementeringen av ISA, vilket var syftet med de nya revisionsstandarderna. Studien visar vidare att ISA inte är anpassat för små företag och ett diversifierat regelverk för revision av små företag kan gynna de små företagen eftersom kostnaden idag är större än nyttan av de nya revisionsstandarderna. ISA har även medfört att revisionen idag blivit dyrare att genomföra eftersom fler arbetsmoment krävs och dokumentationen blivit mer omfattande, vilket tar tid från andra granskningsåtgärder. / In the early 2000s several major accounting scandals occurred in the world, which led to a crisis of confidence in the audit. ISA was introduced as a response to the 2000s auditing scandals that attracted international attention and aims to improve audit quality and consistency of the world. The study's aim is to gain understanding on the experiences auditors have with the implementation of ISA by describing and analyzing the auditors' experiences of the impact ISA brought on audit quality. The problem that this study based on is the following: How do the Auditors feel that the auditing quality has changed since ISA was implemented in Sweden? We have used a qualitative method with an abductive approach where both the theoretical framework and the empirical material has been the starting point for our study. The collection of empirical data consisted of personal interviews with eight auditors. The sample of respondents included both authorized and approved auditors from both Big-4 and non-Big-4 firms. Our study demonstrates that the audit quality hasn’t necessarily increased after the implementation of ISA, which was the purpose of the new auditing standards. The study further show that ISA´s not optimal for small businesses and diversified regulatory audits of small businesses can benefit small businesses where the cost today is greater than the benefit of the new auditing standards. ISA has also meant that the audit today become more expensive to implement, because more operations are required and the documentation has become more extensive, which takes time away from other review procedures.

There is limited study of the prevalence of childhood obesity and being overweight in 6 to 9 year old children living in Saskatchewan and Canada using the international standards and measured data. Limited data exists of the prevalence of obesity in rural and small urban communities. In 2000, a cross-sectional survey of children was conducted that primarily assessed the respiratory health of children in two southern Saskatchewan communities. Anthropometric measurements (height and weight) as well as child and familial data were available for 1241 children ages 6 to 9 years. Using data from this study and applying international standards for obesity and overweight developed by Cole and colleagues (2000) an analysis was undertaken to describe and compare the prevalence of overweight and obesity between communities and identify associated risk factors. Although the mean body mass index (BMI) differed statistically between communities, no differences in overweight and obesity were identified once the international standards were applied. The overall prevalence was 19.2% for being overweight and 5.2% for obesity. More girls than boys were overweight and obese at age 9. After adjusting for age, sex and community, maternal smoking during pregnancy and current gastrointestinal symptoms of nausea and/or diarrhea were associated with overweight and obesity. Lower physical activity in free time was associated with being overweight as a child. Children who were not consistently participating in physical education and sports in school were more likely to be overweight and obese. This research provides important new information regarding the prevalence and associated risk factors for overweight and obesity in school aged children in Saskatchewan. Although results concur with international prevalence rates of childhood obesity, children in this study were not as overweight or obese as previously reported data has shown for similar Canadian populations. Less physical activity, both in school and at home, may be important for the development and continuation of childhood obesity. Further research is necessary to explore reasons why obese and overweight children are experiencing significant digestive related health concerns.

Since the mid-20th century in the United States, there have been several reform movements within mathematics education; each movement has been subject to its own unique socio-cultural and -political forces. The National Council of Teachers of Mathematics’ (NCTM) Standards documents—Curriculum and Evaluation Standards for School Mathematics (1989), Professional Standards for Teaching Mathematics (1991), Assessment Standards for School Mathematics (1995), and Principles and Standards for School Mathematics (2000)—not only represent the most recent of these reform movements but also the most enduring. Collectively, these documents have formed a discourse (cf. Foucault, 1969/1972)—Standards-based mathematics education—that has guided mathematics education through the 1990s and beyond. This study uses Foucaultian archaeological and genealogical methods (cf. Foucault, 1969/1972, 1975/1995) to explore Standards-based mathematics education as a “discursive formation” (Foucault, 1969/1972) and the complex power relations (cf. Foucault, 1976/1990) that made it possible for the formation to become The discourse of school mathematics, making others impossible. Data for the exploration includes the Standards documents, earlier histories of the NCTM Standards moment, scholarly and policy literature surrounding the NCTM documents, and oral history interviews with several of the writers of the NCTM documents. The study presents a historical narrative of mathematics education in the 20th century that both contextualizes Standards-based mathematics education and problematizes NCTM’s efforts; a key focus is the strategy that NCTM deployed to maintain the viability of Standards-based mathematics education as a discourse. Foucault’s (1984) “author function” is used to address the ways that the writers, externalities, and NCTM as an organization “authored” the Standards documents. The study concludes arguing that perpetuating the discursive formation of Standards-based mathematics education is neither good nor bad but only dangerous; therefore, it requires mathematics educators to maintain a sense of pessimistic activism related to present and future reform efforts (cf. Foucault, 1983/1997).

There is limited study of the prevalence of childhood obesity and being overweight in 6 to 9 year old children living in Saskatchewan and Canada using the international standards and measured data. Limited data exists of the prevalence of obesity in rural and small urban communities. In 2000, a cross-sectional survey of children was conducted that primarily assessed the respiratory health of children in two southern Saskatchewan communities. Anthropometric measurements (height and weight) as well as child and familial data were available for 1241 children ages 6 to 9 years. Using data from this study and applying international standards for obesity and overweight developed by Cole and colleagues (2000) an analysis was undertaken to describe and compare the prevalence of overweight and obesity between communities and identify associated risk factors. Although the mean body mass index (BMI) differed statistically between communities, no differences in overweight and obesity were identified once the international standards were applied. The overall prevalence was 19.2% for being overweight and 5.2% for obesity. More girls than boys were overweight and obese at age 9. After adjusting for age, sex and community, maternal smoking during pregnancy and current gastrointestinal symptoms of nausea and/or diarrhea were associated with overweight and obesity. Lower physical activity in free time was associated with being overweight as a child. Children who were not consistently participating in physical education and sports in school were more likely to be overweight and obese. This research provides important new information regarding the prevalence and associated risk factors for overweight and obesity in school aged children in Saskatchewan. Although results concur with international prevalence rates of childhood obesity, children in this study were not as overweight or obese as previously reported data has shown for similar Canadian populations. Less physical activity, both in school and at home, may be important for the development and continuation of childhood obesity. Further research is necessary to explore reasons why obese and overweight children are experiencing significant digestive related health concerns.

none

The main purpose of this study is to research the metaevaluation of special education evaluation in Kaohsiung Area¡¦s elementary schools. The theory was based on a lot of documents to built the metaevaluation standards of special education evaluation in the elementary schools, and then to analyzed the implemented situation in Kaohsiung Area¡¦s elementary schools. This was a questionnaire survey study. The population was school special educators who participate in Kaohsiung Area¡¦s special education evaluation. There were convenience sampling 389 special educators in Kaohsiung Area¡¦s elementary schools to conduct questionnaires. Totally 296 valid questionnaires were collected and analyzed by SPSS 12.0 for Windows. They were also presented by descriptive statistics and examined by t-test and ANOVA. According to the data analysis, the results of the study showed: 1. the implemented situation in Kaohsiung Area¡¦s elementary schools ¡]1¡^As a whole, the situation of implementing special education evaluation in Kaohsiung Area¡¦s elementary schools was fine, and ¡§utility¡¨ standards were the highest ¡]2¡^In ¡§utility¡¨ standards, the ¡§practical procedures¡¨ was the highest, but the ¡§cost effectiveness¡¨ was the lowest. ¡]3¡^In ¡§propriety¡¨ standards, the ¡§service orientation¡¨ was the highest, but the ¡§formal agreements¡®fiscal responsibility¡¨ was the lowest. ¡]4¡^In ¡§utility¡¨ standards, the ¡§evaluator credibility¡®report clarity¡¨ was the highest, but the ¡§evaluation indicators, report timeliness and dissemination¡¨ was the lowest. ¡]5¡^In ¡§accuracy¡¨ standards, the " valid information¡¨ was the highest, but the ¡§reliable information¡®impartial report¡¨ were the lowest. 2. Different background variable difference analysis ¡]1¡^Different genders and positions of elementary school special educators had no significant differences in four perspectives of evaluation standards. ¡]2¡^Different special educational background of elementary school special educators had inconsistent beliefs in ¡§feasibility¡¨, ¡§propriety¡¨ , and ¡§utility¡¨ levels ¡]3¡^Different working years of elementary school special educators had inconsistent beliefs in ¡§propriety¡¨ and ¡§accuracy¡¨,levels. ¡]4¡^Different numbers of special class in schools of elementary school special educators had significant differences in ¡§feasibility¡¨ levels. ¡]5¡^Different school location of elementary school special educators had significant differences in four perspectives of evaluation standards ¡]6¡^Different result of evaluation of elementary school special educators had different beliefs in four perspectives of special evaluation

Until recently, Taiwan elementary mathematics curriculum has been changing for several times. The aim of this study is to refer to various curriculum reforms, and focus on the way ¡§Number and Calculation Standards¡¨ changed in the history of reforms. The specific objectives of this study: to refer to one curriculum standards and its subsequent standards and do pair wise comparison. To achieve the above objectives, the investigator referred to 7 target versions of mathematics curriculum standards: 41, 51, 57, 64, 82, 89, 92 (R.O.C year). The comparison was done qualitatively, using historical research methodology. The main research findings are the differences in the above 6 pair wise comparisons. 1. The change from Year 41 to Year 51: In the Year 51, the part on Writing numbers in Chinese characters was de-emphasized. Emphasis was on Ordinal numbers, division thinking, mental arithmetic and written algorithm. The size of numbers reduced to 4-digits (due to a change in currency, 4 dollars to 1 New Taiwan dollar). 2. The change from Year 51 to 57: more focus on symbols, did not require the revision on what was learned in previous year. 3. The change from Year 57 to 64: de-emphasized on mental arithmetic and written calculation; emphasized on Inverses, multiplication/division on ¡§0¡¦ and ¡§1¡¨, ratio, approximation, negative numbers and use of electronic calculators. 4. The change from Year 64 to 82: no need to include negative numbers and abacus. Emphasized on two-step problems, number line, and reading multiplication tables. 5. The change from Year 82 to 89: de-emphasis on odd and even numbers; emphasis on realistic contexts, understanding vertical algorithm. 6. The change from Year 89 to 91: no need to use calculators to check working; emphasis on vertical algorithm, whole number calculations, and the connections of multiples/factors, rate/speed, and, fractions/decimals.

Nos travaux de thèse contribuent au domaine de la Gestion du Cycle de Vie des Produits (PLM : Product Lifecycle Management) selon deux objectifs : l'un concerne plus particulièrement l'analyse et l'état de l'art des concepts liés au domaine du PLM alors que le second va chercher à tirer avantage de ces concepts pour la formalisation d'un metamodèle adapté à la Traçabilité des produits tout au long de leur cycle de vie.<br />La gestion intégrée de toute information relative au produit et à sa production est une des questions majeure de l'industrie. Une des réponses à cette question, actuellement d'actualité, concerne un paradigme naissant, défini par le vocable de Gestion du Cycle de Vie des Produits (PLM : Product Life Cycle Management). Dans ce contexte, l'une des problématiques concerne la traçabilité des produits tout au long de leur cycle de vie qui induit ainsi une nécessaire interopérabilité de l'information ainsi que des efforts de standardisation. Afin d'assurer ces échanges d'information, notre contribution, basés sur la situation actuelle des systèmes d'information d'entreprise (qui manipulent l'information sur les produits), doit aboutir à la définition d'une vue holonique d'un modèle conceptuel orienté produit d'un système de production, formalisant la structure du système d'information associé aux données de traçabilité des produits.