Det var ett decennium sedan det mobila betalningssystemet utvecklades. Innan dess var det fysiska betalningssystemet som präglade det svenska samhället. Bankerna lyfter ständigt hur det mobila betalningssystemet är bekvämt och smidigt att använda medans riskerna göms i skymundan. Den här studiens syfte är att undersöka vilka säkerhetsåtgärder som vidtas vid risker samt hur dessa risker påverkar kundernas förtroende kring det mobila och fysiska betalningssystemet. De risker som undersöktes var olika typer av IT-risker samt rånrisken. Studien är använder sig av en kvalitativ metod med en abduktiv ansats tillsammans med semistrukturerade intervjuer. Dessa intervjuer utfördes på fyra kundtjänstmedarbetare, två från Swedbank och två från Handelsbanken som arbetar med frågor gällande mobila och fysiska betalningssystem. Den tidigare forskningen har lagt ett underlag för studiens resultat. Den tidigare forskning tog upp bland annat hur det mobila betalningssystemet är ett bekvämare betalningssystem men mer riskabelt jämfört det fysiska. Analysen och diskussionskapitlet av studien har dragit paralleller mellan teori och datainsamling. Studien drog en slutsats om att risker sker i mindre omfång på grund av bankernas starka och utvecklade säkerhetsåtgärder. Förtroendet för bankerna sjunker när risker inträffar. En kombination av det mobila och fysiska betalningssystemen är att föredra. Studiens resterande delar är skrivna på svenska. / It has been a decade since the mobile payment system was developed. Before that, it was the physical payment system that embossed Swedish society. Banks are constantly highlighting how the mobile payment system is convenient and easy to use while the risks are hidden. The purpose of this study is to investigate what security measures are taken in the event of risks and how these risks affect the customers trust in the mobile and physical payment system. The study was conducted using a qualitative method with an abductive approach together with semi-structured interviews. These interviews were conducted with four customer service employees, two from Swedbank and two from Handelsbanken who work with questions regarding the two payment systems. The previous research addressed, among other things, how the mobile payment system is a convenient payment system but has more risks compared to the physical one. The analysis and discussion chapter of this study have drawn parallels between theory and data collection. This study concluded that risks occur to a lesser extent due to the banks’ strong and developed security measures. The study also concludes that trust in banks decreases when the payment systems are at risk. A combination of the two payment systems is preferred. The remaining parts of this study are written in Swedish.

Was Douglas MacArthur directly responsible for the ineffectiveness of the Philippine military during the Philippine campaign of 1941-1942? This question is still a point of debate among historians. During the six years that preceded the United States entrance into the Second World War, the government of the Commonwealth of the Philippines attempted to implement a national defense plan devised by Douglas MacArthur. The end goal of MacArthur's plan was the creation of a professional Filipino military force that would be able to adequately defend the Philippines against invasion. From late 1935 until mid 1941 , MacArthur served as the official United States military adviser to the Commonwealth government. When war with Japan occurred in late 1941 the Philippine military was in dismal shape. The argument that MacArthur was directly responsible for the ineffectiveness of the Philippine military in the Philippine campaign of 1941-1942 is strongly supported by historical evidence of events that occurred during the creation, development, and fielding of the Philippine military in 1934-1941. An investigation of historical evidence shows that MacArthur is responsible for making a series of errors that caused rampant financial problems and an inadequate training program. These factors directly contributed to the ineffectiveness of Philippine military units during the 1941-1942 campaign.

[pt] A agenda de proteção de crianças é um tema relevante em Missões de Paz das Nações Unidas. Desenvolvida a partir de 1996, a agenda temática do Conselho de Segurança surgiu com objetivo de proteger menores de 18 anos dos impactos dos conflitos armados. Os Conselheiros de Proteção de Crianças (CPA) surgem com o propósito de materialização dessa agenda nas missões multidimensionais da ONU. Com base na análise da agenda internacional construída ao longo das duas últimas décadas no âmbito do Conselho de Segurança da ONU para garantir a proteção de crianças em situações de conflitos armados, o objetivo do presente trabalho é analisar a forma como tais mecanismos de proteção são traduzidos no trabalho do CPA, considerando, assim, os limites desse ferramental. Será analisado o caso dos CPAs na Missão de Estabilização das Nações Unidas na República Democrática do Congo (MONUSCO), já que é missão mais antiga e com maior número de CPAs atualmente. Dentre os principais achados da análise está o fato dos CPAs que trabalham no país possuírem um mandato muito extenso em um contexto local muito complexo, e no qual os recursos financeiros e humanos são escassos. Ademais, o trabalho desenvolve a necessidade de problematização da compreensão da criança nos moldes modernos, no qual a criança é entendida como apolítica, vulnerável e vítima nos contextos de conflitos armados. / [en] The child protection agenda is a relevant theme in United Nations Peace Missions. Developed since 1996, the Security Council s thematic agenda emerged with the aim of protecting children under the age of 18 from the impacts of armed conflict. The Child Protection Advisers (CPAs) come up with the purpose of materializing this agenda in the UN multidimensional missions. Based on the analysis of the international agenda built over the last two decades within the framework of the UN Security Council to ensure the protection of children in situations of armed conflict, the objective of this work is to analyze how these protection mechanisms are translated in the work of the CPA, thus considering the limits of this tools. Will be analyzed the case of the CPAs in the United Nations Stabilization Mission in the Democratic Republic of Congo (MONUSCO), since it is the oldest mission with the highest number of CPAs currently. Among the main findings of the analysis is the fact that CPAs working at DRC have a very large mandate in a very complex local context, and in which human and financial resources are scarce. In addition, the work develops the need to problematize the child s understanding in modern ways, in which the child is understood as apolitical, vulnerable and victim in the context of armed conflicts.

"Mémoire présenté à la Faculté des études supérieures en vue de l'obtention du grade de maîtrise, option droit des affaires" / Le recours à diverses stratégies d'investissement ainsi qu'aux services des intermédiaires de marché a pris, dans les dernières années, une place importante dans la planification financière de la retraite des Canadiens. Toutefois, une question demeure: les marchés financiers contemporains sont-ils adaptés aux petits investisseurs? Cette question, étant réapparue à plusieurs reprises au fil des ans, nous frappe avec d'autant plus d'acuité à la lumière de la dégringolade qu'ont subie les marchés boursiers depuis mars 2000. Pour répondre à cette question, un examen du contexte dans lequel évolue la relation établie entre l'intermédiaire de marché et l'investisseur s'avère nécessaire. Tout d'abord, la mise en place d'un système réglementaire technique visant à encadrer les activités des intermédiaires de marché, complétée par les règles adoptées par les organismes professionnels auxquels ces derniers appartiennent, viennent d'emblée imposer un modèle de conduite visant à maintenir la confiance des investisseurs dans le marché de valeurs. De même, l'adoption de cet ensemble de règles fait en sorte que le comportement adopté par les intermédiaires de marché corresponde le plus possible aux attentes des investisseurs. En outre, ces règles viennent, avec le nouveau Code civil, établir l'ensemble des obligations imposées aux parties dans leur relation. Il va sans dire que l'assujettissement à un certain nombre de devoirs et d'obligations amène inévitablement des litiges en matière de responsabilité civile. Toutefois, la formulation d'une demande devant les tribunaux judiciaires afin d'obtenir une compensation pour les pertes subies amène un lot important d'inconvénients (poids financier des procédures, délais, technicité du fardeau de preuve). Par ailleurs, ce constat pourra, dans certains cas, entraîner un questionnement sur l'étendue réelle de la protection des droits du public investisseur. Dans ce cadre, l'apparition dans les demières années de modes alternatifs de règlement de litiges propose une solution intéressante en permettant d'envisager une nouvelle forme de justice plus adaptée aux litiges consuméristes pouvant survenir dans le cadre de la relation entre l'investisseur et l'intermédiaire de marché. / In the past few years, use of various investment strategies and intermediary market services has occupied an important place in the Canadians' retirement financial planning. However, one question remains unanswered: Are contemporary financial markets adapted to small investors? Asked many times over the years, this question is ail the more striking in light of the upheaval that stock exchanges have suffered since March 2000. To answer this question, it is necessary to examine the context in which the relationship between market intermediaries and investors is established. The application of a technical regulatory system that gives structure to market intermediaries' activities and which is further completed by the rules of organizations that these professionals belong to readily imposes a model of conduct that aims to maintain investors' confidence in securities markets. Similarly, by adopting this set of rules, market intermediaries also adopt behavior that corresponds as much as possible to investors' expectations. Moreover, these rules, along with the new Code Civil, establish a set of obligations for parties in contact. It goes without saying that restraining certain duties and obligations inevitably causes legal disputes over civil responsibility. However, drafting a claim before the court to obtain compensation for losses suffered causes major inconvenience (financial burden of the proceedings, the delays and hold-ups, and the technicality of the duty to produce evidence). In certain cases, this finding can put into question how long the protection of public investors' rights actually last. In this context, the appearance in the last years of alternative means of settling litigation presents an interesting solution. It allows us to envision a new form of justice that is more adapted to consumer disputes and may very weil arise in the relationship between investors and market intermediaries.

This thesis concerns the profession of the school special educational advisorr working in a mainstream primary school and his acting in favor of pupils with learning difficulities. The theoretical part describes the group of pupils with whom the school special educational advisor works and possibilities of this work, the cooperation with other partners (teachers, professionals and institutions outside the school and pupils' parents ) in supporting those pupils and the three-stage model of care for pupils at risk in school development. The practical part in the form of qualitative research examines how school special educational advisors acting in primary schools in Prague see themselves in their profession. KEY WORDS: School special educational advisor, school counseling centre, three-stage model of care, special education needs, prevention, diagnostics, intervention

In this scientific essay I explore my profession as a library adviser within the public library sector. The focus in my exploration is on the relation between theory and practice and how this relation is carried to the extreme in a situation where the theory consists of quantitative measuring. This situation triggers a conflict within me, and in the essay I reflect on the reasons for this with the aid of various philosophers and authors, in order to get a deeper understanding of my actions, and to see if I acted with good judgement in the sense of Aristotle´s phronesis. In my writing and exploring I also search for a way onwards, a better way to connect theory with practice in my meetings with library staff. My conclusions are that a first step would be to give practice precedence and start talking about the relation between practice and theory instead of the other way around. Further steps are a deeper understanding of the importance of dialogue, to see the perspective of the other and to dare to remain in, and to make the most of, the moment when theory and practice collide. / I denna vetenskapliga essä undersöker jag min yrkespraktik som utvecklingsledare inom folkbiblioteksområdet. Fokus i mitt utforskande ligger på relationen mellan teori och praktik och hur denna relation ställs på sin spets i en situation där teorin utgörs av ett kvantitativt mätande. Situationen utlöser en konflikt inom mig och i essän reflekterar jag över orsakerna till detta med hjälp av en rad filosofer och författare, för att få en djupare förståelse för hur jag handlade, och om jag handlade med gott omdöme i stunden, det som Aristoteles benämner som fronesis. I mitt skrivande och utforskande söker jag också efter en väg framåt, ett bättre sätt att förena teori och praktik i mina möten med bibliotekspersonal. Jag kommer fram till att ett första steg kan vara att ge praktiken företräde och tala om relationen mellan praktik och teori i stället för tvärtom. Ytterligare steg är en insikt i dialogens betydelse, att se den andres perspektiv och att våga vistas i, och ta vara på, det mellanrum som kan uppstå när teorin krockar med praktiken.

The need for development education for first year community college students is a growing trend and has a variety of solutions. Engagement and retention of these students is vital to the success of the student and the college in which they attend. Taking developmental education courses should not be repetitive hurdles for a college student. This study is to establish the level of engagement of community college students who are enrolled in developmental education compared to students not enrolled in developmental education and their levels of success. The study evaluates administrative practices that engage developmental students in 2-year institutions. This study aims at increasing successful outcomes in developmental education students through research. The study of levels of engagement, retention, successful strategies and academic support may be the determining factor of success of developmental education students and the 2-year institution in which they are enrolled. Quantitative analysis will determine if there are significant differences in the engagement levels among first year developmental education students versus first year viii non-developmental college students within 2-year institutions and what institutional practices or academic support initiatives support developmental students’ engagement in 2-year institutions. The instrument used was the 2009 SENSE (Survey of Entering Student Engagement). This tool assists colleges to focus on the “front door” of the students’ college experience. This study uses an independent sample t-test to analyze the responses of students currently enrolled in developmental education courses versus students enrolled in non-developmental courses. The SENSE Survey was administered to students at 120 member community colleges during the fourth and fifth week of the fall 2009 semester. Fall 2009 was the first national administration of the survey. A 20- year community college system in suburban Houston, TX was specifically examined. This study determines the significance of implementation of successful programs and academic support procedures to enhance the college experiences and performance of students enrolled in developmental education, increases more efficient use of college resources, and assists students to complete developmental courses to persist into college level courses. / text

Le recours à diverses stratégies d'investissement ainsi qu'aux services des intermédiaires de marché a pris, dans les dernières années, une place importante dans la planification financière de la retraite des Canadiens. Toutefois, une question demeure: les marchés financiers contemporains sont-ils adaptés aux petits investisseurs? Cette question, étant réapparue à plusieurs reprises au fil des ans, nous frappe avec d'autant plus d'acuité à la lumière de la dégringolade qu'ont subie les marchés boursiers depuis mars 2000. Pour répondre à cette question, un examen du contexte dans lequel évolue la relation établie entre l'intermédiaire de marché et l'investisseur s'avère nécessaire. Tout d'abord, la mise en place d'un système réglementaire technique visant à encadrer les activités des intermédiaires de marché, complétée par les règles adoptées par les organismes professionnels auxquels ces derniers appartiennent, viennent d'emblée imposer un modèle de conduite visant à maintenir la confiance des investisseurs dans le marché de valeurs. De même, l'adoption de cet ensemble de règles fait en sorte que le comportement adopté par les intermédiaires de marché corresponde le plus possible aux attentes des investisseurs. En outre, ces règles viennent, avec le nouveau Code civil, établir l'ensemble des obligations imposées aux parties dans leur relation. Il va sans dire que l'assujettissement à un certain nombre de devoirs et d'obligations amène inévitablement des litiges en matière de responsabilité civile. Toutefois, la formulation d'une demande devant les tribunaux judiciaires afin d'obtenir une compensation pour les pertes subies amène un lot important d'inconvénients (poids financier des procédures, délais, technicité du fardeau de preuve). Par ailleurs, ce constat pourra, dans certains cas, entraîner un questionnement sur l'étendue réelle de la protection des droits du public investisseur. Dans ce cadre, l'apparition dans les demières années de modes alternatifs de règlement de litiges propose une solution intéressante en permettant d'envisager une nouvelle forme de justice plus adaptée aux litiges consuméristes pouvant survenir dans le cadre de la relation entre l'investisseur et l'intermédiaire de marché. / In the past few years, use of various investment strategies and intermediary market services has occupied an important place in the Canadians' retirement financial planning. However, one question remains unanswered: Are contemporary financial markets adapted to small investors? Asked many times over the years, this question is ail the more striking in light of the upheaval that stock exchanges have suffered since March 2000. To answer this question, it is necessary to examine the context in which the relationship between market intermediaries and investors is established. The application of a technical regulatory system that gives structure to market intermediaries' activities and which is further completed by the rules of organizations that these professionals belong to readily imposes a model of conduct that aims to maintain investors' confidence in securities markets. Similarly, by adopting this set of rules, market intermediaries also adopt behavior that corresponds as much as possible to investors' expectations. Moreover, these rules, along with the new Code Civil, establish a set of obligations for parties in contact. It goes without saying that restraining certain duties and obligations inevitably causes legal disputes over civil responsibility. However, drafting a claim before the court to obtain compensation for losses suffered causes major inconvenience (financial burden of the proceedings, the delays and hold-ups, and the technicality of the duty to produce evidence). In certain cases, this finding can put into question how long the protection of public investors' rights actually last. In this context, the appearance in the last years of alternative means of settling litigation presents an interesting solution. It allows us to envision a new form of justice that is more adapted to consumer disputes and may very weil arise in the relationship between investors and market intermediaries. / "Mémoire présenté à la Faculté des études supérieures en vue de l'obtention du grade de maîtrise, option droit des affaires"

This thesis is inserted in the line of research of Training, Knowledge and Professional Development of the Post-Graduation Program in Education of UFSM. Its theme is the constitutive act of the post-graduation adviser professor, stricto sensu, and focus on the dynamic of the mentoring process seen as a form of legacy and farewell. Its objective is to deepen the comprehension of the personal and professional elaborations of these adviser professors as well as of their constitution, focusing on the integration movements, their cohesion and the consonant expressive conditions. The thesis lies on the epistemic landscape of complexity; it is grounded on interdisciplinary discussions and resorts to the interpretive phenomenological method. The subjects of the thesis are four adviser professors from the Post-Graduation Program in Education, all of them with more than 15 years of teaching experience. Through in-depth interviews, these professors are invited to relate significant experiences to their constitutive and elaborative conceptions as adviser professors and their mentoring style. The relevance of this study is in the investigative exercise that fosters the subjectivity and intersubjectivity as means of deep reflexive processes and in the look at the significance of the human and humanizing transactions, both in the formation of trainers as in the formation of knowledge. It counts with the theoretical support from psychodynamic concepts regarding the personal maturation process and with the contribution of psychology and education, in particular about the interrelation between the personal and professional dimension in the construction of the orientation process. The final reflections are organized in three main lines of analysis that unveil the dynamic under discussion upon the existential experimental optic: in the development of singular historicity; in the development of phenomena that delimitate and condition the internal and external spaces and environments and in the expressivity of the constitutive and elaborative conditions. The interpretative analysis reveals that the dimensions at issue intertwine and condition the continuity of the constitutive process of mentors and mentoring. / A presente tese está inserida na linha de pesquisa Formação, Saberes e Desenvolvimento Profissional do Programa de Pós-Graduação em Educação da UFSM. Apresenta como tema o acontecer constitutivo do professor-orientador de pós-graduação, stricto sensu, na dinâmica do processo de orientação entendido em forma de legado e despedida. Objetiva aprofundar a compreensão da constituição e elaboração pessoal e profissional de tais professores-orientadores, focalizando os movimentos de integração e coesão dos si mesmos e as decorrentes condições expressivas. A tese situa-se no panorama epistêmico de complexidade, fundamenta-se em discussão transdisciplinar, recorre ao método fenomenológico interpretativo e traz como sujeitos quatro professores orientadores de Programas de Pós-Graduação em Educação, todos com mais de 15 anos de experiência docente. Por meio de entrevista em profundidade, esses professores são convidados a narrar vivências significativas para as concepções constitutivas e elaborativas de si mesmos como professores-orientadores e seu estilo de orientação. A relevância deste estudo está no exercício investigativo que incrementa a subjetividade e a intersubjetividade como meio de processos reflexivos profundos e no olhar para a significância das transações humanas e humanizadoras, tanto na formação de formadores quanto de conhecimentos. Conta com o suporte teórico de conceitos psicodinâmicos acerca dos processos maturativos pessoais e com os aportes da psicologia e da educação, em especial sobre a inter-relação entre a dimensão pessoal e profissional na construção do processar da orientação. As reflexões finais são organizadas em três eixos de análise que desvelam a dinâmica em questão sob a ótica vivencial experiencial, no desenvolver de singular historicidade, no elaborar dos fenômenos que delimitam e condicionam os espaços e ambientes internos e externos e na expressividade das condições constitutivas e elaborativas. A análise interpretativa revela que as dimensões em questão se entrelaçam e condicionam a continuidade do processo constitutivo de orientadores e da orientação.

The thesis "Limitations of professional liability in relation to the professions of auditor, tax adviser and accountant with regard to the duty of confidentiality" focuses on a more detailed elaboration of the selected specific segment of professional liability of the given professions, on the legal and ethical obligations in the field of confidentiality and the possibility of its breaking. The introductory part of the thesis deals with confidentiality in terms of historical development and its importance in the present. Further, it outlines the area of moral and ethical responsibility, legal liability in general, and confidentiality as a specific duty. The concept of confidentiality of the professions of auditors, tax advisers and accountants represents the core of the presented work. The duty of confidentiality of the profession of auditors is significantly influenced by the public interest in the presented information in the form of opinion on the financial statements of the audited entities, and thus the possibilities of the legally supported breaking of this obligation are the most extensive, as evidenced by the amendment to the Act on Auditors, effective from 1 October 2016. The duty of confidentiality of the tax adviser has until recently been strictly defined on a legal basis. The change was brought by the Supreme Court's case law in November 2015, which by comparing the principally equivalent conditions for the exercise of legal liability in the area of confidentiality of the tax adviser and attorney, also deduces the similarities of competencies of both professions in cases of breaking the confidentiality. The accounting profession is not regulated by law, and therefore the confidentiality obligation is also not legally enforceable. However, professional certified accountants are required to comply with the Code of Conduct issued by the Professional Chamber. The final part of the thesis focuses on comparing the duty of confidentiality of the selected professions of auditors, tax advisers and professional accountants with the attorney-at-law profession.