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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
241

Knowing reality: psychotherapists' and counsellors' experiences and understandings of inexplicable phenomena while working with clients

Rosenberg, Linde Unknown Date (has links)
This hermeneutic phenomenological study explores eight psychotherapists' and counsellors' experiences and understandings of 'inexplicable' phenomena that sometimes occur when working with clients.The purpose of the study is to stimulate thinking about these experiences and bring them into conversation within the psychoanalytic community.The findings emerging from this research reveal that inexplicable phenomena may occur when therapists and counsellors are in an 'open', meditative state in which the boundaries between self and the world seem lessened and time and space are experienced differently. The phenomena may take many forms, including the apparent knowing about events that are later reported by clients, which it would not have been possible to 'sense' in the usual way, and the seeing of semi-solid forms, which may be static or moving.The meanings made of the experiences vary according to different spiritual and theoretical worldviews but, invariably, the experiences are interpreted as receiving a communication from, or being attuned to, the unconscious mind or a spiritual intelligence or source of knowledge. This is discussed in relation to psychotherapeutic, phenomenological and spiritual literature. Occultism is another field we shall have to conquer There are strange and wondrous things in these lands of darkness. Please don't worry about my wanderings in these infinitudes. I shall return laden with rich bounty for our knowledge of the human psyche (Jung to Freud 1911: Mc. Guire, 1991, p. 223).I advise against. Don't do it. By it you would be throwing a bomb into the psychoanalytical house, which would be certain to explode. (Freud's letter to Ferenczi, (1919) when the latter wanted to present his telepathic experiments to the next IPA conference (Jones, 1957, p. 42).Freud wrote to psychic researcher , Hereward Carrington, that: "If I had my life to live over again, I should devote myself to psychical research rather than to psychoanalysis" (Jones 1957, p. 32). In 1929, Freud denied having said this but Ernest Jones tracked down the evidence of the letter (Farrell, 1983).
242

The association between auditors' fees and earnings management in New Zealand

Ananthanarayanan, Umapathy January 2008 (has links)
This study provides evidence between auditors' fees and earnings management in New Zealand. The fee measures used in this study are audit fees, non-audit fees and total fees paid by a client to the audit firm. For each of the three fee measures, I derive client importance fee measures that reflect a client’s economic importance to the auditor relative to other clients of the auditor at the city office and national levels. This study employs both performance adjusted discretionary accruals and current accruals as proxies for earnings management. Using a sample of 224 firm-years comprising firms listed on the New Zealand Stock Exchange (NZX) in fiscal years 2004 and 2005, the results of multivariate tests indicate an adverse association between non-audit fees and earnings management. In other words, non-audit fees paid by a client relative to fees paid by other clients, at the office and national levels, appear to impair the auditor’s independence because clients generating relatively more non-audit fees report greater discretionary and current accruals. Such evidence is more pronounced for income increasing accrual proxies for earnings management. The results also show that audit fee is not related to earnings management. As the results in this study are consistent across both discretionary and current accruals, the validity of the results is strengthened. This study contributes to the literature by providing insight into how auditors’ fee metrics indicating client importance affect earnings management in a legal and institutional environment of a small economy, and where the audit market is largely saturated with little room for growth. This study raises implications for relevant regulatory bodies in New Zealand pertaining to future developments of auditor independence and financial reporting regulations.
243

Framework of Research on Social Capital and Knowledge Acquisition: An Empirical Study of Professional-Client Relationships

Yuliani Suseno Unknown Date (has links)
Social capital is embedded in relationships and crucial for facilitating value creation. This study adopts a micro-relational perspective on social capital and addresses the gap in the literature concerning its importance for explaining the management of professional-client relationships. The research provides an in-depth analysis of professional-client relationships, considering both the structure and the attributes, as well as how social capital is utilized by professionals to create and maintain networks with new and existing clients. This research proposes a framework for examining the relationship between human capital and social capital. Human capital is understood as manifested by the extent of knowledge acquisition within three domains: market knowledge, technical knowledge and client-specific knowledge. The outcomes of social capital in professional-client relationships are examined in relation to knowledge acquisition and relationship outcome variables. Professionals employed in knowledge-intensive firms rely on both their human capital and social capital to acquire and commercialize their knowledge to deliver value in their professional services to clients. However, research to-date has insufficiently investigated the relationship between human capital and social capital, and the application of social capital theory to the study of lawyers and law firms, as proposed in this PhD research, draws attention to the importance of these social processes within professional-client relationships. Social capital, in this study, is defined as consisting of two dimensions: structural and attributive. The structural dimension of social capital refers to the idea that networks of actors can influence the outcomes of social relationships, while the attributive dimension of social capital refers to the extent of trust in relationships. Structural perspectives on social capital have been predominant in the literature, but discussion on the attributes of such ties have been lacking. As such, with limited attempts to operationalize the construct of social capital in the literature (Koka and Prescott, 2002) and the differing aspects of social capital considered in empirical investigations (Wu, 2008), existing studies on social capital have been characterized by the lack of consensus on the dimensions that compose social capital as well as the measures of social capital (Bolino et al., 2002; Wu, 2008). The theoretical framework is examined through a triangulation of cross-methods and cross-samples approaches by conducting two studies (qualitative and quantitative as different methods) with different samples. Study 1 is a qualitative study, designed to evaluate the theoretical framework through a set of exploratory interviews with Australian client organizations to reveal their views on the contracting, evaluation and continuation of legal service delivery by external law firms. Many of the organizations included in this study are large and diverse businesses, with in-house departments ranging from those managing a small team to large in-house teams working in a large corporate company. Study 1 is an exploratory investigation of the themes that emerged from the interviews, and its findings provide some preliminary evidence for the various propositions. Study 2 is a quantitative study of survey research of Australian law firms and their client organizations conducted by administering web-based questionnaires to lawyers and their clients. The questionnaire items are designed to measure the constructs presented in the theoretical framework, with data collected using both social network techniques and a conventional Likert-type format of question items. The data are analyzed using a series of statistical regression procedures to test for mediation and the effects of the control variables, as well as by conducting Partial Least Squares (PLS)-based structural equation modeling to examine the relationships between the constructs in the full structural model. The findings from Study 2 indicate support for the hypotheses presented in the theoretical framework. First, the findings support the hypothesis that there is a link between human capital and social capital. Knowledge acquired from all clients, representing the aspect of a professional’s human capital in this context, is significant in influencing both dimensions of social capital. Second, the findings of the study denote that human capital, as represented by knowledge acquired from a professional’s most important client, plays a mediating role in the relationships between social capital and the various relationship outcomes of reputation, referrals, fee income, and relationship continuity. Third, the findings reveal that the construct of the structural dimension of social capital is made up of various components, including: centrality, frequency of communication, nature of communication, the non-redundancy of ties, and network diversity. Finally, the findings also indicate a high reliability score for conceptualizing the attributive dimension of social capital as constituting of three types of trust: rational trust, moral trust, and affective trust. In conclusion, the study provides a useful means of advancing our understanding of the link between social capital, human capital (knowledge acquisition), and relationship outcomes by empirically examining these constructs in the context of professional-client relationships, and by creating a new line of research inquiry into this significant area of strategic management research.
244

Determinants and consequences of auditor resignations and dismissals : the effect of SOX /

Hertz, Kathleen Marie. January 2006 (has links)
Thesis (Ph. D.)--University of Washington, 2006. / Vita. Includes bibliographical references (leaves 86-90).
245

Client violence toward Iranian social workers : A national study

Padyab, Mojgan January 2011 (has links)
Introduction   Client violence toward social workers has become recognized as a common problem, and major concern has been raised with regard to its impacts on the workers’ practice, and physical and psychological health. More than half a century has passed since the social work profession was established in Iran, and yet client violence and the associated health-related consequences remain unexplored. This thesis aims to address this gap in knowledge. Methods   A national survey was conducted involving 390 social workers from the Centres for Socially Injured People (CSIP), affiliated to the Social Affairs Department of the State Welfare Organization, Iran. The survey included self-administered questionnaires, namely, the Workplace Violence in the Health Sector questionnaire, the General Health Questionnaire-28 (GHQ-28), the Ways of Coping questionnaire, the Burnout Measure, and the Rosenberg Self-esteem Scale. Results   A high proportion of CSIP social workers (67%) have experienced violence. Psychological violence was about three times more common than physical violence. A high tendency of not reporting psychological violence to managers/supervisors was found. Psychological violence was associated with poorer mental health. Social workers with experience of psychological violence were found to be more worried about occurrences of violent events. Worrying about violence was significantly correlated with poorer mental health. Active coping had a direct effect on health, suggesting a poorer health status with more frequent use of active coping. Burnout was experienced by 10.9% of social workers, and 17.4% were found to be at risk of developing burnout symptoms. Low self-esteem and experience of violence were associated with burnout. Conclusion   The results suggest the importance of not neglecting cases of client violence and of putting the health and safety of social workers on top of the agenda. A victimized social worker with limited resources at work needs to note that coping skills may reduce the impact of stressors, not only by changing the stressors themselves, but also by changing how the social worker responds to them.
246

Människobehandlande organisationer :   - En studie i upplevelser av positiva och negativa kontakter ur ett klientperspektiv /

Olsson, Mats January 2010 (has links)
This is a qualitative study that includes participants that are in connection with a non-civic organization in Sweden. The study aims to capture the participants’ subjective experiences regarding human service organizations. The starting point is to catch both their positive and negative experiences, and then try to concretize what directed their perception in both ways. Is there any specific organization that is represented in positive and the negative column? Is it possible to explain the experience by looking at the organization and the organizational goals? Is it possible to see variables that might explain the perception? The study has a narrative focus that seeks the answers in the organisational context rather than in the stories themselves. The theoretical approach is Hasenfelds (1983) classification of human service organizations, and the “legal authority” that is one component in Weber’s (1983) bureaucracy. The result shows that it was one specific organization that dominated the negative experiences. Another aspect that seems to be important is that you meet the right person within these organizations.
247

Individual factors predicting mental health court diversion outcome

Verhaaff, Ashley 01 June 2011 (has links)
Little research has examined which individual factors may predict mental health court diversion outcome. Using data provided by a non-profit mental health services agency operating in the Durham Region in Ontario, this study examined 419 persons with mental illness participating in a post-charge diversion program. Socio-demographic and clinical characteristics were employed to investigate the relationship between clientspecific factors and level of program completion. Logistic regression results revealed that unemployment was a significant predictor of program completion. Employment and symptom severity were predictive of partial completion of court diversion. Additionally, participants who did not complete programming were more likely to have a concurrent disorder and were more likely to be residentially unstable than participants who did complete programming. These findings are discussed with respect to their implications for practice and future research. / UOIT
248

The Influence of Local Institutional Pressures on the Socialization Process of Swedish Audit Firms

Nilsson, Marcus, Parkhagen, Frida January 2013 (has links)
Aim: The aim is to identify the institutional pressures affecting audit firms in different local contexts. Theoretical approach: We develop a model by using institutional theory, socialization theory and other relevant literature. We use this model to identify differences in the socialization process in different audit firms and different local contexts. We also identify the strength of some institutional pressures in the local context. Empirical methodology: We conduct qualitative interviews with eight auditors working in large and small firms in three different local contexts Conclusions: We find that the socialization process in audit firms is dependent on both the size of the audit firm and on the local context in which it is located. We also identify that mimetic pressure between firms of different sizes is stronger in a local context with low client diversity than in a local context with high client diversity.
249

Mobil klientsäkerhet

Krigh, Oskar, Lewin, Markus January 2008 (has links)
Denna rapport har i syfte att öka förståelsen om hur man kan öka säkerheten på ett företag som använder sig av mobila klienter. Att arbeta på distans blir allt vanligare, och med de så ställs allt högre krav på tekniken som tillhandahåller möjligheterna för detta. När ny teknik utvecklas kommer ofta säkerheten i andra hand, det man fokuserar på är funktionaliteten. Frågorna man då ställer sig och vilket läsaren kommer skaffa sig mer kunskap om under rapprotens gång är: Hur skall en klient kunna hållas uppdaterad när den är utanför företagets väggar? Hur skall kommunikation kunna ske med företaget på ett enkelt sätt, samtidigt som det också ska vara säkert? Det kommer visa sig att administratören inte är den pusselbiten i säkerheten på ett företag. Företaget kan ha en mycket gedigen och bra säkerhetspolicy, men med en användare som handskas vårdslöst med sina användaruppgifter så spelar inte denna någon roll. / The aim of this paper is to give new information on how to increase the security at a company that uses mobile clients. Tele-work and E-work is becoming more common, therefore, the technology used must have the utmost reliability. In general, when technology is being developed, the primary focus is on the functionality of the product and less on the aspect of security. Key questions that will be raised and answered are: How should a mobile client be kept up to date with a company’s current software updates? How can this type of communication be achieved in a simple and secure way? Furthermore, the paper will illustrate that the success rate of all levels of security in a company does not depend solely on the administrator. Without the proper use of the security policy by the user, its reliability decreases.
250

Att förebygga hot och våld mot socialsekreterare / To prevent threat and violence towards social welfare secretaries

Svensson, Veronica January 2011 (has links)
The aim of the study was to examine if and how the social service and the social welfare secretary provides against threat and violence in the encounter with clients. The study is qualitative and carried out with six semi-structured interviews with social welfare secretaries and participation observations at the social welfare offices in three municipalities. The theoretical starting points used were symbolic interactionism and strange loops. The result shows that social service and social welfare secretaries both use measures to prevent threat and violence to occur. The precautionary measures mainly used by social services are ; looked doors, alarm device, loose objects removes and interview rooms are furnish in purpose for the social welfare secretary to flee the room at urgent need. Measures used by the social welfare secretary where focusing on their manner of behaving in their encounter with clients. Some of the important factors where to act respectful, professional, calmly, honestly and to posses`knowledge. The result also shows that measures such as looked doors, removing loose objects and the use of alarm device might be perceived by clients as insulting, provocative, a feeling of being inferior and losing control of their situation. The study implies that an increased knowledge of if and how the surroundings and the precautionary measures used by social service affect clients. The aim should be to create a more open then closed social service office.

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