Learner absenteeism is one of the major precursors to poor academic performance. If learners miss school, they do not learn and ultimately they fail or drop-out. Notwithstanding, this problem does not receive the attention it deserves. A literature study, which reviewed research findings concerning absenteeism in South Africa and selected countries, provided a framework for the ensuing empirical inquiry. A qualitative study using in-depth interviews, focus group interviews, document review and observation as data gathering techniques focused on two selected primary schools with a high rate of learner absenteeism in the Acornhoek area of Mpumalanga, South Africa. Participants were purposefully selected as information rich candidates: absentee learners, parents of absentee learners, teachers and school principals. Learner absenteeism negatively impacts effective professional practice, that is, teaching and learning. The study concludes with recommendations to prevent learner absenteeism in order to improve teaching and learning in South African primary schools. / Curriculum and Instructional Studies / M. Ed. (Curriculum Studies)

O presente trabalho propõe um processo para auxiliar a tarefa de implantação de controles de Cadeia Logística Segura para a importação e exportação de cargas conteinerizadas, transportadas pelo modal rodoviário. Está em consonância com a legislação brasileira atual, no que se refere à Receita Federal do Brasil e demais Órgãos Anuentes. Além disso, inclui, também, as novas diretrizes do Programa Brasileiro de Operador Econômico Autorizado que teve seu início na primeira quinzena de Dezembro de 2014, bem como os aspectos principais do quadro SAFE, da Organização Mundial das Aduanas (OMA) e do programa americano Customs-Trade Partnership Against Terrorism (C-TPAT). O processo proposto no trabalho contempla a instrumentação dos controles e seus principais pontos de integração de dados, estágio em que grande parte dos operadores econômicos atuais se encontra. A proposta justifica-se pela complexidade dos processos de cadeias logísticas, sua importância para o comércio exterior e, portanto, para a economia do país, que exigem um aperfeiçoamento constante para atender à competitividade crescente dos mercados, controlar e gerenciar riscos e incertezas dos tempos da globalização. A metodologia do trabalho de pesquisa constou de estudos sobre o significado de cadeia logística segura, legislações e normatizações existentes, principais tecnologias utilizadas no Brasil e no mundo e suas estratégias de integração de sistemas, com enfoque em alguns projetos de gestão já existentes no país. O porto de Santos foi tomado como campo principal de pesquisa. O trabalho evidenciou a importância da presença de três características fundamentais em um processo de cadeia logística segura: ser instrumentado, integrado e inteligente. Considera-se que, a partir do processo proposto, será possível aumentar o grau de inteligência de uma cadeia logística, de forma a gerenciar e mitigar os potenciais riscos de forma mais racional. / This assay proposes a process to assist the task of implantation of controls of Secure Supply Chain to importation and exportation of containerized cargo, transported by road. It is pursuant to the current Brazilian laws, as it concerns Receita Federal do Brasil and other consenting authorities. In addition, it also includes the new guidelines of the Brazilian Authorized Economic Operator Program, which began on the first fortnight of December 2014, as well as the main aspects of the SAFE Framework, from the World Customs Organization (WCO) and the C-TPAT program (Customs-Trade Partnership Against Terrorism). The proposal is justified by the complexity of the supply chain processes, their importance to the foreign trade and therefore, to the countrys economy, which require constant improvement in order to meet the growing competitiveness within markets and to control and manage risks and uncertainties of globalization times. The methodology of this assay consists of studies on the meaning of secure supply chain, existing laws and standards, main technologies used in Brazil and throughout the world and their strategies of system integration, focusing on some management projects already existing in the country. The Port of Santos was taken as main research field. This assay provides evidence of the importance of three fundamental characteristics in a secure supply chain process: to be instrumented, integrated and intelligent. The proposed methodology contemplates instrumentation of the processes and their key points of integration, a stage in which great part of the existing economic operators can be found currently. From this point on, it will be possible to increase its degree of intelligence in such a way as to manage and mitigate risks more rationally.

Introduction: This is a two years master's thesis in Museum and Cultural Heritage Studies. The purpose of this thesis was to critically examine discourses of sustainable cultural tourism, and how different sustainability dimensions and ideals can coexist and be applied in practice. The starting point was a case study of the World Heritage Site “The Hanseatic town of Visby”, where the relationship between the conservation and the availability of the world heritage site was investigated. The research questions that were formulated were which actors and agendas that cooperate in the production of sustainable heritage tourism, how global and national guidelines for sustainable cultural tourism correspond to the local development work of the Visby world heritage city, which are the prominent discourses in the documents on sustainable heritage tourism in the world heritage city of Visby and how they are described as well as whether there is opposition between the conservation and the availability of cultural heritage, and what potential solutions to such opposition can look like. Theory: Prior to the study, previous research on sustainability, sustainable heritage tourism and the world heritage site Visby has been studied and used as a springboard for the thesis research questions. The theoretical perspectives that were used in the analysis consisted of theories regarding sustainable tourism, posthumanism, system theory and authorized heritage discourse, AHD. Method: The method chosen for the study was Laclau & Mouffes discourse analysis. This enabled a closer examination of the development plans and documents on sustainable heritage tourism produced by local, national and global actors. This was complemented with short interviews with thirteen stakeholders. Results and analysis: The result and analysis showed that several different actors and agendas are involved in the production of sustainable heritage tourism. However, there are difficulties in letting all actors get their voices heard and being part of the decision-making process, such as the local population, which are often disregarded. In addition, interaction between different actors could get better with more clearly defined areas of responsibility. The result also showed that, in particular, the concepts of sustainability and sustainable develop-ment were used in the documents about the development of the world heritage city of Visby, but the concept of sustainable heritage tourism was rarely used. The Swedish National Heritage Board and the region of Gotland are currently working on developing sustainable tourism strategies. At present, however, there is unclear correspondence between global guidelines and local application, where it is up to the municipalities to interpret and apply Unesco’s guidelines themselves, which may be difficult since the guidelines are quite general and vague. The study also showed that there are three clear discourses in the documents about sustainable heritage tourism. Under the overall discourse of sustainable tourism in Visby there is an ecological discourse, an economic discourse and a social discourse. In all documents, sustainable tourism is described as consisting of three discourses, but there is great freedom of interpretation in the use of the term. The discourses are also prioritized and described differently in different documents. Conclusion: The study's conclusion is that there are both oppositions and solutions. Both documents and interviews show that there are oppositions between ecological, economic and social interests in a place like the world heritage site in Visby. At the same time, there are also various suggestions for how the different dimensions can coexist and the actors were generally optimistic. Basically, it is about finding a balance between conservation and accessibility, taking into account both contemporary and future interests. Suggested solutions are to work further with information and knowledge, improve interaction between different actors, work with conservation-based development, productize heritage, better interaction with the local society, develop creative industries in historical buildings, and include visitors in the conservation work. However, most voices agree that the issue is difficult and complex and requires more knowledge and research.

O presente trabalho propõe um processo para auxiliar a tarefa de implantação de controles de Cadeia Logística Segura para a importação e exportação de cargas conteinerizadas, transportadas pelo modal rodoviário. Está em consonância com a legislação brasileira atual, no que se refere à Receita Federal do Brasil e demais Órgãos Anuentes. Além disso, inclui, também, as novas diretrizes do Programa Brasileiro de Operador Econômico Autorizado que teve seu início na primeira quinzena de Dezembro de 2014, bem como os aspectos principais do quadro SAFE, da Organização Mundial das Aduanas (OMA) e do programa americano Customs-Trade Partnership Against Terrorism (C-TPAT). O processo proposto no trabalho contempla a instrumentação dos controles e seus principais pontos de integração de dados, estágio em que grande parte dos operadores econômicos atuais se encontra. A proposta justifica-se pela complexidade dos processos de cadeias logísticas, sua importância para o comércio exterior e, portanto, para a economia do país, que exigem um aperfeiçoamento constante para atender à competitividade crescente dos mercados, controlar e gerenciar riscos e incertezas dos tempos da globalização. A metodologia do trabalho de pesquisa constou de estudos sobre o significado de cadeia logística segura, legislações e normatizações existentes, principais tecnologias utilizadas no Brasil e no mundo e suas estratégias de integração de sistemas, com enfoque em alguns projetos de gestão já existentes no país. O porto de Santos foi tomado como campo principal de pesquisa. O trabalho evidenciou a importância da presença de três características fundamentais em um processo de cadeia logística segura: ser instrumentado, integrado e inteligente. Considera-se que, a partir do processo proposto, será possível aumentar o grau de inteligência de uma cadeia logística, de forma a gerenciar e mitigar os potenciais riscos de forma mais racional. / This assay proposes a process to assist the task of implantation of controls of Secure Supply Chain to importation and exportation of containerized cargo, transported by road. It is pursuant to the current Brazilian laws, as it concerns Receita Federal do Brasil and other consenting authorities. In addition, it also includes the new guidelines of the Brazilian Authorized Economic Operator Program, which began on the first fortnight of December 2014, as well as the main aspects of the SAFE Framework, from the World Customs Organization (WCO) and the C-TPAT program (Customs-Trade Partnership Against Terrorism). The proposal is justified by the complexity of the supply chain processes, their importance to the foreign trade and therefore, to the countrys economy, which require constant improvement in order to meet the growing competitiveness within markets and to control and manage risks and uncertainties of globalization times. The methodology of this assay consists of studies on the meaning of secure supply chain, existing laws and standards, main technologies used in Brazil and throughout the world and their strategies of system integration, focusing on some management projects already existing in the country. The Port of Santos was taken as main research field. This assay provides evidence of the importance of three fundamental characteristics in a secure supply chain process: to be instrumented, integrated and intelligent. The proposed methodology contemplates instrumentation of the processes and their key points of integration, a stage in which great part of the existing economic operators can be found currently. From this point on, it will be possible to increase its degree of intelligence in such a way as to manage and mitigate risks more rationally.

Landmarkism was a sectarian view of Baptist church history and practice. It arose in the mid-eighteenth century and was a dominant force in the first half-century of the life of the Southern Baptist Convention, America’s largest Protestant denomination. J. R. Graves was its chief architect, promoter, and apologist. He initiated or helped propagate controversies which shaped Southern Baptist life and practice. His influence spread Landmarkism throughout the Southern Baptist Convention through religious periodicals, books, and educational materials. Key Landmark figures in the seminaries and churches also promoted these views. After over fifty years of significant impact the influence of Landmarkism seemed to diminish eventually fading from sight. Many observers of Southern Baptist life relegated it to a movement of historical interest but no current impact. In an effort to examine this assumption, research was conducted which explored certain theological positions of Graves, other Landmarkers, and sects claimed as the true church by the promoters of Baptist church succession. Further research focused on the Landmark influence leading up to the American Civil War (1861-1865) and the spread of Landmarkism after the death of Graves (1893) until the close of the twentieth century. The research revealed significant theological inconsistencies which were heretofore unexamined critically and often ignored by promoters of the Landmark view as long as the view of the Baptist Church and its history was within Landmark definitions. A mass of vituperative rhetoric in defense of slavery from Landmark authors was uncovered. It was also found that significant percentages of Southern Baptists still hold some key Landmark beliefs. The persistence of these beliefs is tied to Landmarkers in key positions within the Southern Baptist Convention and the influence of local pastors with Landmark views. Landmarkism is a term the average Southern Baptist cannot define. Landmark beliefs, however, are still present, but many view them merely as Baptist doctrine and history. The research concluded that Landmarkism is far from a forgotten piece of Southern Baptist history. Its influence, impact, and grip are very visible in some Southern Baptist beliefs and practices. / Christian Spirituality, Church History and Missiology / D.Th. (Church History)

När forskningsöversikten utfördes hittades få artiklar som berörde både ideella föreningar och förebyggandet av ekonomiska oegentligheter. Syftet med studien blev därmed att finna kontrollmekanismer för styrelsen att använda sig av i ideella föreningar. Studien visar att; kunskapen i en styrelse och strukturen i en styrelse är nyckelfunktioner för att motverka förskingring. Studien beskriver lösningar för ideella föreningar hur att minska möjligheten till ekobrott. Faktorerna har tagits fram genom intervjuer från ideella föreningar som blivit utsatta för någon form av förskingring. Faktorerna är också summan av tidigare studier inom samma område. Rapporten är en tvärsnittsstudie där författarna har samlat in data och information från flera olika håll för att kunna finna olika mönster. Rapporten beskriver begreppen intern kontroll, firmatecknare, kompetens, extern revision, visselblåsning och berättande redovisning. Nämnda begrepp benämns i rapporten som kontrollmekanismer, vilka hjälper till att förebygga förskingring och kontrollera finanser i ideella föreningar. Även om styrelsen i en ideell förening idag är fungerande, kan kontrollmekanismerna hjälpa medlemmarna/styrelsemedlemmarna att få en större förståelse för styrelsens uppgift. I analysen och diskussionen resoneras fördelar och nackdelar kring förbättringsfaktorerna. Upptäckterna kommer från intervjuer gjorda på de olika ideella föreningar och de brister som visades från styrelserna. I analysen och diskussionen tas även fram nya synvinklar som inte fått utrymme tidigare i rapporten för att ytterligare belysa vikten av fortsatt forskning inom vårt specifika område. / When the research review was conducted, no studies for non-profit organizations were found to prevent financial irregularities. The purpose of this study was to try to create a document that help the board in a non-profit organization by finding factors to prevent financial misappropriation. It is found in this survey that; knowledge in the board and structure of the board is key functions in order to avoid financial irregularities. These factors have been pointed out through interviews; where non-profit associations have been subjected to different types of misappropriations. The factors are also a result from analysis of previous research within the field. This study is based on a qualitative cross-sectional study where the writers collected data and information from more than one case in order to find different types of patterns. The study was helped by several semi- structured interviews in order to achieve its purpose. This paper describes the concepts; internal control, authorized signatory, competence, external audit, whistleblowing and narrative accounting. These concepts were analysed and developed later as improvement factors, factors that the board of a non-profit organisation can use. Even if the non-profit association has a fully functioning board today, the improvement factors can help the members to receive even greater understanding of the board’s mission. In the conclusion, the various improvement factors are presented as a result from analysis of the theoretical framework as well as from the empirical study. The factors are the findings of what was missing or not utilized well by the representatives in the case study. The authors find that if non-profit associations use these tools, preferably in combination of with each other, one can avoid being subjected to misappropriations in the non-profit association. New arguments for future studies arises in the analysis and discussion to show the importance of this field. This study is written in Swedish.

Rex - den nya redovisningsstandarden. Ett examensarbete för kandidatexamen i företagsekonomi.Uppsatsens syfte är att analysera auktoriserade redovisningskonsulters syn på den nya redovisningsstandarden Rex och särskilt om den kan bidra till att utveckla yrket mot en redovisningsprofession.Data har insamlats genom litteraturstudie samt genom en enkätundersökning. Respondenterna till enkäterna är auktoriserade redovisningskonsulter hos Srf konsulterna. Enkäterna skickades ut till 300 auktoriserade redovisningskonsulter varav vi erhöll 45 stycken svar. Data från enkäterna har slutligen bearbetats genom z-tester och hypotesprövningar. Genom z-tester och hypotesprövningar kom vi fram till att en signifikant andel av respondenterna anser att Rex utvecklar yrket mot en redovisningsprofession. Våra resultat tyder på att Rex bidrar till att auktoriserade redovisningskonsulter utvecklas till en redovisningsprofession.Vår uppsats har bidragit med kunskap om huruvida auktoriserade redovisningskonsulter kan anses vara en profession. Brundin Franksson och Eisersiö (2011) kom i sin kandidatuppsats fram till att Reko var ett steg som utvecklade yrkesrollen till att bli en profession. Utgångspunkten var då den tidigare redovisningsstandarden Reko. En ny redovisningsstandard har dock lanserats och den här studien har därför baserats på den nya redovisningsstandarden Rex. Med vår studie har vi kommit fram till samma slutsats som Brundin Franksson och Eisersiö. Skillnaderna har dock, förutom att vi har undersökt olika standards, varit att respondenterna i studierna har skilt sig åt. Brundin Franksson och Eisersiö undersökte både revisorer, redovisningskonsulter och auktoriserade redovisningskonsulter hos FAR medan vi endast har undersökt auktoriserade redovisningskonsulter hos Srf konsulterna. Uppsatsen har bidragit med kunskap om yrket kan komma att utvecklas till följd av den nya kontexten. Uppsatsen har även bidragit med att fylla kunskapsluckor om Rex, då vi tidigare ej funnit forskning som hunnit behandla den nya standarden. / Rex - the new accounting standard. Final assignment for bachelor’s degree in business administration.The purpose of the essay is to analyze the views of authorized accounting consultants on the new accounting standard Rex and if it can contribute to develop the profession towards an accounting profession.Data was collected through literature study and through a survey. Respondents to the questionnaires are authorized accounting consultants at the Srf consultants. The surveys were sent to 300 authorized accounting consultants, of which we received 45 responses. Data from the surveys has finally been processed by z-tests and hypothesis tests. We found through z-tests and hypothesis tests, that a significant part of the respondents believes that Rex develops the profession towards an accounting profession. Our results indicate that Rex contributes to the development of authorized accounting consultants into an accounting profession.Our essay contributes with knowledge of whether authorized accounting consultants can be considered a profession. Brundin Franksson and Eisersiö (2011) concluded that Reko was one step towards developing the occupational role to become a profession. The starting point was based on the previous accounting standard Reko. This study has been based on the accounting standard Rex. We came to the same conclusion as Brundin Franksson and Eisersiö. However, apart from the fact that we have examined different standards, the differences have been that we have had different respondents. The essay has contributed with knowledge that the profession may develop as a result of the new context. The essay has also contributed to filling knowledge closures about Rex, as we have previously found no research that has already dealt with the new standard. The contribution can be guaranteed even if the results are not representative of the entire population.

At least eight soapstone carvings of birds furnished a shrine, Great Zimbabwe, in the 19th century. This large stonewalled settlement, once a political and urban centre, had been much reduced for four centuries, although the shrine continued to operate as local traditions dictated. The Zimbabwe Birds were handed down from a past that has only been partially illuminated by archaeological inquiry and ethnography, as has the site as such. This thesis publishes the first detailed catalogue of the Birds and attempts to reconstruct their provenance at the site based on the earliest written accounts. A modern history of the Birds unfolds when the European settlers removed them from the site in dubious transactions, claiming them as rewards of imperial conquest. As the most treasured objects from Great Zimbabwe, the fate of the Birds has been intertwined with that of the site in a matrix of contested meanings and ownership. This thesis explores how the meanings of cultural objects have a tendency to shift and to be ephemeral, demonstrating the ability of those in power to appropriate and determine such meanings. In turn, this has a bearing on ownership claims, and gives rise to an “authorized heritage discourse” syndrome.   The forced migrations of the Zimbabwe Birds within the African continent and to Europe and their subsequent return to their homeland decades later are characterised by melodramatic episodes of manoeuvring by traders, politicians and theologians, and of the return of stolen property cloaked as an amicable barter deal, or a return extolled as an act of generosity. International doctrines that urge the return of cultural property are influenced by Western hegemonic ideologies. Natural justice is perverted, as stolen property acquires a (superior) significance in its new context, which merits the extinction of the original provenance. This leaves “generosity” and goodwill as the promises of the future, holding the fate of one Zimbabwe Bird still kept in exile in South Africa.

Focus of this thesis is to compare legislation of electronic signature in the Czech Republic and in the USA. In first chapter are explained basic terms, such as cryptography, certificate or certification authority. Next two chapters deal with laws concerning electronic communication. In chapter about Czech legislation they are electronic signature law and electronic transactions and authorized document conversion law. Moreover, Czech Republic has to abide EU directive. Chapter about USA legislation consists of ESIGN act and UETA. Following chapter is dedicated to problems caused by imperfect legislation. Last chapter contains evaluation of described legislation.

The Master's Thesis generally discuss about the labor market and the key competencies, on these principles and theory was founded practical section of this work. The gist all work is analysis of structure positions for graduates in administrative offices, specifically in self-government in South Bohemian Region and the Regional Office, municipality of statutory city, municipality of local authority. I'm focus on the requirements asked on graduates when applying for a job of the civil official in government of the South Bohemian Region.