L’objectif primaire de la présente thèse (appelé OBJECTIF 1) est d’investiguer si, et quand dans la séquence développementale, la présence de difficultés d’alimentation-déglutition est associée à un risque élevé d’apparition concomitante et/ou ultérieure de difficultés langagières à 12, 18 et 24 mois. Ses objectifs secondaires sont de fournir un ensemble de données cliniques sur le développement des habiletés d’alimentation-déglutition entre 8 et 24 mois (OBJECTIF 2) et d’explorer la validité divergente du questionnaire sur l’alimentation-déglutition de McFarland et al. (2020; OBJECTIF 3). Ces objectifs ont mené au recrutement de 140 enfants ayant 8 mois ou approchant 8 mois en âge (c.-à-d. ayant de 7 mois 3 semaines à 8 mois), nés à terme, élevés dans un environnement monolingue francophone et n’ayant pas, à 8 mois, une condition biomédicale associée à l’apparition de difficultés langagières. Leurs habiletés d’alimentation-déglutition et de langage ont été caractérisées à quatre reprises (à 8, 12, 18 et 24 mois) à l’aide du questionnaire sur l’alimentation-déglutition de McFarland et al. (2020) et des Inventaires MacArthur-Bates du développement de la communication (Trudeau et al., 1997a, 1997b, 2008). Les habiletés d’alimentation-déglutition d’un sous-groupe de 30 enfants (parmi les 140 initialement recrutés) ont également été caractérisées à 8 mois à l’aide de l’évaluation clinique standardisée de l’alimentation-déglutition intitulée Schedule for Oral Motor Assessment (Reilly et al., 2000). Pour répondre à l’objectif 1, les réponses parentales aux questionnaires sur l’alimentation-déglutition et aux Inventaires MacArthur-Bates du développement de la communication ont été réduites pour assurer une puissance statistique et codées pour la présence et l’absence de difficultés d’alimentation-déglutition et de langage. Des régressions logistiques ont par la suite été réalisées pour investiguer la relation potentielle entre les variables d’intérêt. À partir des résultats des régressions logistiques, des arbres d’inférence conditionnelle ont également été construits pour visualiser la relation entre les variables d’intérêt. Puisque l’ensemble des enfants présentant un reflux, des allergies alimentaires et/ou des intolérances alimentaires n’avaient pas de difficultés langagières à 18 et 24 mois et que la présence de ces conditions médicales est un variable confondante potentielle, deux régressions logistiques ont été réalisées pour chacun des statuts langagiers : une première avec les données de l’ensemble des enfants de l’échantillon et une deuxième avec les données des enfants de l’échantillon ne présentant pas d’allergies, d’intolérances alimentaires et/ou un reflux. Les résultats révèlent que la présence de difficultés de contrôle salivaire à 18 mois est associée à un risque élevé d’apparition de difficultés langagières à 18 et/ou 24 mois. Ils révèlent également que certains indicateurs de difficultés de mastication et/ou de sélectivité alimentaire n’étant pas attribuables à un reflux, des allergies alimentaires et/ou des intolérances alimentaires et apparaissant à 24 mois (en l’absence de difficultés de contrôle salivaire, de mastication et/ou de sélectivité alimentaire à 18 mois) sont associés à un risque élevé d’apparition de difficultés langagières à 24 mois. Lorsque mise en relation avec la littérature précédemment publiée, ces données suggèrent que la présence de difficultés d’alimentation-déglutition chez les enfants ayant des difficultés langagières reflète un problème au niveau des réseaux neuronaux impliqués dans le développement des habiletés de langage et de l’alimentation-déglutition (Krishnan et al., 2016; McFarland et Tremblay, 2006). Elles fournissent également des indicateurs pouvant être utilisés en clinique pour identifier les enfants qui sont à risque de difficultés langagières. Pour répondre à l’objectif 2, les réponses parentales aux 33 questions du questionnaire sur l’alimentation-déglutition ont été codées pour la présence et l’absence de 33 difficultés d’alimentation-déglutition. Puis, le pourcentage d’enfants ayant au moins une difficulté d’alimentation-déglutition à 8, 12 18 et 24 mois a été calculé et comparé. Les trois difficultés d’alimentation-déglutition (parmi les 33) les plus fréquemment rapportées par les parents à chacune des tranches d’âge ciblées dans l’étude ont également été identifiées. Les résultats montrent que le pourcentage d’enfants ayant au moins une difficulté d’alimentation-déglutition passe de 81% à 8 mois à 54% à 24 mois et que deux indicateurs de sélectivité alimentaire font partie de ceux les plus fréquemment rapportés à trois ou quatre des quatre tranches d’âge ciblées dans la thèse. Ces données contribuent à mieux comprendre le contexte expérimental/clinique dans lequel la relation développementale potentielle entre les sphères de l’alimentation-déglutition et du langage prend place. Pour répondre à l’objectif 3, seules les données recueillies pour le sous-groupe de 30 enfants ayant participé à l’évaluation clinique de l’alimentation-déglutition ont été utilisées. Le pourcentage d’enfants identifiés avec au moins une difficulté d’alimentation-déglutition à l’aide du questionnaire sur l’alimentation-déglutition de McFarland et al. (2020) a été comparé au pourcentage d’enfants identifiés avec un trouble d’alimentation-déglutition à l’aide du Schedule for Oral Motor Assessment (Reilly et al., 2000). Les résultats montrent que le pourcentage d’enfants ayant au moins une difficulté d’alimentation-déglutition est significativement plus élevé que le pourcentage d’enfants identifiés avec un trouble d’alimentation-déglutition. Ces résultats suggèrent que le questionnaire sur l’alimentation-déglutition de McFarland et al. (2020) ne mesure pas les mêmes concepts qu’une évaluation standardisée conçue pour identifier la présence de troubles d’alimentation-déglutition, supportant ainsi son utilisation dans la présente thèse qui investigue la relation potentielle entre la présence de difficultés d’alimentation-déglutition et de langage entre 8 et 24 mois. / The primary objective of this thesis (referred to as OBJECTIVE 1) is to investigate whether, and when in the developmental sequence, the presence of feeding-swallowing difficulties is associated with an increased risk of concomitant and/or subsequent language difficulties at 12, 18, and 24 months. Its secondary objectives are to provide clinical data on the development of feeding-swallowing abilities between 8 and 24 months (OBJECTIVE 2) and to explore the divergent validity of the feeding-swallowing questionnaire developed by McFarland et al. (2020; OBJECTIVE 3). These objectives led to the recruitment of 140 children at 8 months or near 8 months of age (i.e., from 7 months 3 weeks to 8 months), born at term, raised in a monolingual French environment, and without any biomedical condition at 8 months known to be associated with language difficulties. The feeding-swallowing and language abilities of these children were characterized on four occasions (at 8, 12, 18, and 24 months) using the Feeding-Swallowing Questionnaire developed by McFarland et al. (2020) and the MacArthur-Bates Communication Development Inventories (Trudeau et al., 1997a, 1997b, 2008). The feeding-swallowing abilities of a subgroup of 30 children (from the 140 initially recruited) were also characterized at 8 months using the standardized clinical feeding-swallowing assessment entitled Schedule for Oral Motor Assessment (Reilly et al., 2000). To address Objective 1, parental responses to the Feeding-Swallowing Questionnaires and the MacArthur-Bates Communication Development Inventories were reduced for ensuring enough statistical power and coded for the presence and absence of feeding-swallowing and language difficulties. Logistic regressions were subsequently performed to investigate the potential relationship between the variables of interest. Based on the results of the logistic regressions, conditional inference trees were also constructed to visualize the relationship between the variables of interest. Since all children with reflux, food allergies and/or food intolerances did not have language difficulties at 18 and 24 months and these medical conditions are potential confounding variables, two logistic regressions were performed for each of the language statuses: one with data from all children in the sample and a second with data from children in the sample without allergies, food intolerances and/or reflux. The results show that the presence of salivary control difficulties at 18 months is associated with an increased risk of developing language difficulties at 18 and/or 24 months of age. They also revealed that the presence of certain indicators of chewing difficulties and/or food selectivity not attributable to reflux, food allergies and/or food intolerances and appearing at 24 months (in the absence of salivary control, chewing and/or food selectivity difficulties at 18 months) are associated with an increased risk of language difficulties at 24 months. When related to previously published literature, these data suggest that the presence of feeding-swallowing difficulties in children with language difficulties reflects a problem in the neural networks involved in the development of language and feeding-swallowing abilities (Krishnan et al., 2016; McFarland & Tremblay, 2006). They also provide indicators that can be used clinically to identify children who are at risk for language difficulties. To address Objective 2, parental responses to the 33 questions of the Feeding-Swallowing Questionnaire were coded for the presence and absence of 33 feeding-swallowing difficulties. The percentage of children with at least one feeding-swallowing difficulty at 8, 12 18, and 24 months was then calculated and compared. The three (out of 33) feeding-swallowing difficulties most frequently reported by parents at each age studied were also identified. The results show that the percentage of children with at least one feeding-swallowing difficulty decreases from 81% at 8 months to 54% at 24 months and that two indicators of feeding selectivity are among those most frequently reported by parents at three or four of the four ages studied in this thesis. These data increase our understanding of the experimental/clinical context in which the potential developmental relationship between the feeding-swallowing and language spheres takes place. To address Objective 3, only data collected for the subgroup of 30 children who participated in the clinical feeding-swallowing assessment were used. The percentage of children identified with at least one feeding-swallowing difficulty using the Feeding-Swallowing Questionnaire of McFarland et al. (2020) was compared to the percentage of children identified with a feeding-swallowing disorder using the Schedule for Oral Motor Assessment (Reilly et al., 2000). The results show that the percentage of children with at least one feeding-swallowing difficulty is significantly higher than the percentage of children identified with a feeding-swallowing disorder. These results suggest that the Feeding-Swallowing Questionnaire developed by McFarland et al. (2020) does not measure the same constructs as a standardized assessment designed to identify feeding-swallowing disorder. They are therefore supporting its use in this thesis investigating the relationship between the presence of feeding-swallowing and language difficulties between 8 and 24 months.

Hintergrund: Psychische Auffälligkeiten beginnen häufig im Kindesalter und können in psychische Störungen münden. Vorhandene Präventionsangebote werden trotz Wirksamkeit nur spärlich in Anspruch genommen. Ziel war zu prüfen, inwiefern durch die Etablierung einer Versorgungskette Risikokinder frühzeitig identifiziert und Präventionsmaßnahmen zugewiesen werden können, sowie inwieweit indikative Präventionsprogramme schlussendlich in Anspruch genommen werden. - Methoden: In einer prospektiven Implementationsstudie wurde während der regulären U9- bis U11-Gesundheitsuntersuchungen (Altersbereich: 5–10 Jahre) der „Strengths and Difficulties Questionnaire“ als Screeninginstrument an Familien ausgegeben. Diese erhielten von ihren Kinderärzt*innen unmittelbar eine Ergebnisrückmeldung und im Falle von grenzwertig auffälligen emotionalen oder Verhaltensproblemen eine Empfehlung für ein indikatives Präventionsprogramm. Vor Programmteilnahme fand im Vorgespräch eine Indikationsprüfung statt. - Ergebnisse: Im Raum Dresden beteiligten sich n = 46 (38,7 %) Kinderärzt*innen am Projekt. In n = 28 Kinderarztpraxen nahmen n = 3231 (86,4 %) Familien am Screening teil, n = 864 (26,7 %) Kinder, deren Familien eine Ergebnisrückmeldung erhielten, bekamen eine Präventionsempfehlung. Zur Präventionsprogrammteilnahme meldeten sich n = 118/864 (13,7 %) Familien selbstständig. n = 215/624 (35,5 %) zeigten Interesse nach projektinitiierter Kontaktaufnahme. Über andere Zugangswege kamen n = 139 Teilnahmeanfragen. n = 337 (n = 461; über alle Zugangswege) Vorgespräche wurden geführt. Schließlich nahmen n = 237 (n = 337) Kinder ein indikatives Präventionsprogramm in Anspruch. - Schlussfolgerung: Eine Ausweitung der Vorsorgeuntersuchung auf psychische Auffälligkeiten ist umsetzbar, nützlich und erfährt breite Akzeptanz. Um eine Versorgungskette einzurichten, sollte eine Angebotsstruktur etabliert werden, um damit die Zuweisung zu und Inanspruchnahme von Präventionsmaßnahmen zu ermöglichen. / Background: Mental health problems usually have their onset in childhood. Undiagnosed, they may progress into mental disorders. Despite their effectiveness, existing preventive programs have been rarely used. We aimed to examine to what extent the establishment of a care chain can identify children at high risk at an early stage and assign them to preventive interventions. In addition, prevention program participation was assessed. - Methods: In a prospective implementation study, the Strengths and Difficulties Questionnaire was administered as a screening instrument to families during regular pediatric health examinations (U9–U11, child age 5–10 years). Families received feedback directly from the pediatrician, and in the case of borderline abnormal emotional or behavioral problems, a recommendation for an indicative prevention program. Program indication was additionally determined in an entry examination prior to program participation. - Results: In the area of Dresden (Germany), n = 46 (38.7%) pediatricians participated in the project. In n = 28 pediatric practices, n = 3231 (86.4%) families participated in the screening and n = 864 (26.7%) children received a prevention recommendation. Of the families, n = 118/864 (13.7%) self-registered for the prevention programs, n = 215/624 (35.5%) showed interest after being contacted by the study teamn. Through other pathways, n = 139 families requested participation. Clinical evaluation interviews to assess prevention indication were conducted in n = 337 children (n = 461; via all entry pathways). Finally, n = 237 (n = 337) children participated in an indicated prevention program. - Conclusion: Expanding screening to mental health problems during regular health checkups is feasible, useful, and widely accepted. In order to implement a care chain, a supply structure should be established to enable referral to and uptake of preventive interventions.

Thesis (MEdPsych (Educational Psychology)--University of Stellenbosch, 2009. / ENGLISH ABSTRACT: Bowlby (1969) described infant attachment as the emotional bond that ties the infant to one or a few figures across time and distance. He claimed that internal working models are shaped by early experiences and that attachment behaviour is programmed within these models. According to Bowlby, internal working models are carried forward and have an effect on the development of personality, emotion regulation characteristics and behaviour later in life (Goldberg, 2000). Attachment Theory and emotion regulation are closely linked. The parent-child relationship plays an important role in the development of emotion regulation skills. According to research and subsequent literature, children with attention deficit/hyperactivity disorder (ADHD) have difficulty with emotion regulation. A limited number of studies have focused on the emotion regulation characteristics of children with ADHD, using Attachment Theory as lens. In this study, Attachment Theory was applied to explore the emotion regulation characteristics of a ten-year-old girl with ADHD. A series of observations were central to the process of producing data, as observation plays an eminent role in the history of attachment research. Within the series of observations, together with three semi-structured interviews, the child‟s emotion regulation characteristics were identified. The parent-child relationship and the parents‟ level of reflective functioning played a significant role to identify the characteristics of emotion regulation. A literature review and information from documents (e.g. reports from multi-disciplinary professionals) contributed to the validity of the findings. It was found that the girl with ADHD was significantly insecure in her general functioning. The themes that emerged elicited the interface and interaction between attachment behaviour, emotion regulation and ADHD. Future research should focus on Attachment Theory and ADHD. Parents, teachers and multi-disciplinary professionals who have or work with children diagnosed with ADHD will benefit from Attachment Theory. / AFRIKAANSE OPSOMMING: Bowlby (1969) het gehegtheid of binding beskou as die emosionele band wat tussen die jong baba aan een of meer versorgers gevorm word. Hy het beweer dat hierdie band mettertyd „n interne model van gehegtheid vorm, en dat latere gedrag volgens hierdie modelle uitgeleef word. Volgens Bowlby word interne werksmodelle oorgedra van die primere versorger na die kind. Hierdie modelle het n uitwerking op spesifieke aspekte van die persoonlikheid, op die regulering van emosies en op gedrag binne verhoudings asook tydens konflik later in die lewe (Goldberg, 2000). 'n Noue verbintenis bestaan tussen gehegtheidsteorie en die regulering van emosie. Die ouer-kind-verhouding speel 'n belangrike rol in die ontwikkeling van vaardighede om emosie te reguleer. Volgens navorsing vind kinders met aandagtekort-hiperatiwiteitversteuring (ATHV) dit moeilik om emosies te reguleer. 'n Beperkte aantal studies gebruik gehegtheidsteorie om die regulering van emosies by kinders met ATHV na te vors. In hierdie studie is gehegtheidsteorie toegepas om die eienskappe van emosie – regulering by 'n tienjarige dogter wie met ATHV gediagnoseer is, te verken. 'n Reeks observasies was sentraal tot die proses van dataversameling, omdat observasie 'n besondere rol in die geskiedenis van gehegtheidsnavorsing speel. Binne „n reeks van waarnemings, tesame met drie semi-gestruktureerde onderhoude, is die eienskappe van die kind se regulering van emosies geïdentifiseer. Die ouer-kind-verhouding en die ouers se vlak van reflektiewe funksionering speel 'n belangrike rol in die identifisering van eienskappe om emosie te reguleer. 'n Literatuuroorsig en inligting uit dokumente (bv. verslae van multidissiplinêre professionele persone) het bygedra tot die geldigheid van die bevindings. Dit is gevind dat die dogter met ATHV beduidend onveilig in haar algemene funksionering was. Die temas wat na vore gekom het, het die skakeling en interaksie tussen gehegtheidsgedrag, die regulering van emosie en ATHV aan die lig gebring. Ouers, onderwysers en multidissiplinêre professionele persone wat kinders het of wat werk met kinders wat met ATHV gediagnoseer is, sal baat vind by gehegtheidsteorie.

The main purpose of this study was to investigate in what manner librarians and pedagogues can cooperate in order to help students with reading and writing problems and consequently enhance their information literacy. I aimed to investigate why cooperation between these professions is necessary. Also, I wanted to find out how the general support is on the schools regarding students with reading and writing difficulties, and if the school librarian knows what the special educator can contribute with and vice versa. Lastly, I focused on what knowledge the performers of these professions have about reading and writing difficulties and to what degree their knowledge is based on scientifically proven methods. The two theoretical points of departure are 1) theory of cooperation built upon Louise Limberg’s and Lena Folkesson’s three categories of cooperation 2) and Aidan Chambers’s reading promoting model named the circle of reading. I have used a qualitative method based on semi-structured interviews with both school librarians and pedagogues, who are active at five upper secondary schools. The major findings are that it would be possible to develop the cooperation between these two professions. For example: Research shows that working in teams promotes student learning. Another result is that the informants have a limited knowledge of whether the technical compensatory devices are based on approved research. In conclusion, it was also found that particularly school librarians feel an anxiety about to target aid efforts, directly to students with reading and writing difficulties/dyslexia, because they believe that the students would feel singled out. Such thinking puts in my opinion too much responsibility on the students themselves, to ask for help. The study also revealed that, easy to read literature has a quite small part in supporting these students. The research was undertaken for a two-year master’s thesis in Library and Information Science.

Darbe atlikta teorinė sutrikusio intelekto vaikų ir jaunuolių, gyvenančių globos įstaigoje, psichosocialinės charakteristikos ir salutogenezės, kaip sunkumų įveikos metodologijos, bei vidinės darnos ir jos komponento – sunkumų įveikos strategijų struktūros analizė. Iškelta hipotezė, kad sunkumų įveikos strategijų pasirinkimas priklauso nuo jaunuolių asmens savybių ir socialinės aplinkos. Neįgalūs jaunuoliai, įveikdami sunkumus, mažiau naudoja adaptacinių gebėjimų reikalaujančias strategijas. Interviu ir anketinės apklausos metodais buvo atliktas tyrimas, kurio tikslas – ištirti, kaip įveikia sunkumus sutrikusio intelekto jaunuoliai, išėję iš vaikų ir jaunimo pensionato, kokias įveikos strategijas jie naudoja. Atlikta nestandartizuotos medžiagos turinio (duomenys kategorizuoti pagal semantinius ryšius) ir statistinė (aprašomoji vidurkių, standartinių nuokrypių, faktorinė) duomenų analizė. Tyrime dalyvavo 7 jaunuoliai, turintys intelekto sutrikimą, ir 110 pensionatų darbuotojų, globėjų ir jų šeimų narių (atitinkamai – 99, 8 ir 3 respondentai). Empirinėje dalyje nagrinėjamos sutrikusio intelekto jaunuolių asmenybės ypatumai (psichologinės ir būdo savybės, gebėjimai, vertybės ir nuostatos), socialiniai resursai (socialinė aplinka), stresinės situacijos ir jos subjektyvaus vertinimo ypatumai, įveikos veiksmai (strategijos), kuriuos individas atlieka, norėdamas prisitaikyti prie esamos situacijos. Svarbiausios empirinio tyrimo išvados: 1. Sutrikusio intelekto jaunuolių įveikos... [toliau žr. visą tekstą] / Theoretical analysis of structure of psychosocial characteristics and salutogenesis as the methodology of coping with difficulties and the analysis of the inner harmony and its component – difficulties coping strategies of young people with dysfunction of intelligence from orphanages and foster homes for children is presented in this Thesis. The hypothesis claims that the choice of difficulties coping strategies depends on personal characteristics of young people and the social environment. When coping with difficulties the disabled young people use fewer strategies requiring adaptation abilities. The research was conducted using the methods of interview and questionnaire. The aim of the research – to study the ways the young people with the dysfunction of intelligence from orphanages and foster homes for children cope with difficulties and the coping strategies they use. The analysis of the content of nonstandard material (the data were categorized according to semantic relations) and statistic data analysis (descriptive analysis of averages, standard deviations, factorial analysis) were done. 7 young people with the dysfunction of intelligence and 110 employees working in the boarding-school, guardians and members of their families (99, 8 and 3 respondents respectively) participated in the research. Personal peculiarities of young people with the dysfunction of intelligence (psychological and temper peculiarities, abilities, values and attitudes), social resources (social... [to full text]

Many scholars have argued that the education system in Brazil tends to strengthen the pattern that reproduces inequalities, where families with higher income are likely to be the ones holding the majority in education in Brazil. The focus lies in ten interviewees, thereof five parents/caregivers and five professionals that works/worked with the children who were interviewed in Banco da Vitória /Ilhéus, south of Bahia, Brazil 2012. This qualitative study intends to analyse the underlying social causes from a sociological perspective in how the informants reflect upon the child´s/children learning difficulties at the elementary school, Casa da Criança /Escola Daniel Rebouças in the shantytown Banco da Vitória. It will try to answer questions such as; which are the main social causes that affect a child´s learning difficulties in Escola Daniel Rebouças, according to the informants/interviewees? How has the informant´s situation affected their own perception in the child´s/children’s learning difficulties? This paper studies marginalised people who lives in a marginalised district, Banco da Vitória. It will highlight home environment and education to show a continuing pattern that causes the child´s/children´s learning difficulties. This study will demonstrate the necessary cooperation between the school, government, teachers, and parents/caregiver in order to improve the children´s education and well-being.

The aim of this study is to investigate the effect of an intervention that focuses on phonics, decoding, reading speed and phonological awareness for 8-9 year old children in reading difficulties. Participants were selected on the basis of screening test results in grade one (decoding and reading comprehension). The participants were divided into two groups, an intervention group (A1, n=10 children) and a control group (A2, n=10). A1 received 30 minutes of intense reading instruction every day for six weeks from special educational needs teachers on top of their usual classroom based reading instruction. The control group received only their usual classroom-based reading instruction. Both groups completed a pre-intervention test and a post-intervention test to determine the effect of the intervention. Both groups were tested for decoding, phonological awareness, letter/sound connection, RAN and reading speed. The results show that both groups increased their reading ability with A1 showing the bigger gain. The intervention had significant effect after six weeks training on decoding words and non-words, and a tendency to significance for reading speed. The findings highlight the importance of early structural phonological training to accomplish and strengthen children’s reading speed and decoding ability, especially for children in reading difficulties.

Bakgrund: År 1999 infördes lagen om revisorns anmälningsskyldighet och lagen innebär att revisorn ska anmäla vid misstanke av ett ekonomiskt brott, jämfört med tidigare då revisorn endast hade tystnadsplikten att förhålla sig till. Lagen infördes på grund av den höga ekonomiska brottsligheten där de vanligaste ekobrotten i Sverige är bokföringsbrott och skattebrott. Denna lag skulle underlätta revisorers arbete vid brottssituationer. I stort sett står anmälningsskyldigheten i motsatsen mot tystnadsplikten vilket har lett till att intressenternas förväntningar på revisorers arbete har ökat. Revisorerna har anmälningsskyldighet till myndigheterna samtidigt som de har tystnadsplikt gentemot sina klienter. Syfte: Studiens syfte är att öka förståelsen, sett från revisorers perspektiv, för hur revisorer ser på anmälningsskyldigheten samt att undersöka om hur revisorers erfarenheter kan påverka deras agerande, när det gäller ett misstänkt ekobrott. Metod: Vi har genom en kvalitativ undersökningsmetod utfört studien med utgångspunkt från den induktiva forskningsansatsen. Våra primärdata har samlats in genom semistrukturerade intervjuer som sedan jämförts med sekundärdata i form av tidigare undersökningar samt litteratur. Slutsats: Studiens slutsats är att de äldre revisorerna har en osäker och mindre klar inställning till anmälningsskyldigheten jämfört med de yngre revisorerna som har en mer positiv och stabil syn på anmälningsskyldigheten. Anledningen är att de äldre revisorer alltid har haft tystnadsplikten i baktanke och ser detta som grundantagandet för revisionsyrket. De yngre revisorerna har alltid haft en klar bild över båda plikterna då dessa har funnits sedan de började sitt arbete som revisorer. Resultatet blir att de äldre revisorerna ser sig själva som entreprenörer. De vill bygga sin verksamhet på välgrundade och pålitliga förhållanden genom att hjälpa och ge råd till sina klienter, istället för att anmäla dem och skada relationen däremellan. De yngre revisorerna ser vi som byråkrater som vill basera sina handlingar endast i enlighet med statens lagar och regler och tar mindre hänsyn till etik och moral gentemot sina klienter. Nyckelord: Anmälningsskyldighet, tystnadsplikt, ekobrott, revisor, revision, svårigheter / Background: In 1999, the legislation on the auditor’s reporting obligation were introduced and the law means that the auditor has to report a suspected economic crime, compared to earlier in which  the auditor had only the confidentiality to relate to. The law was introduced because of the high economic crimes where the most common crimes, in Sweden, are accounting fraud and tax evasion. This law would help the auditors at crime situations. The auditors’ reporting obligation stands, overall, in the opposite of their confidentiality, which has led to increase the expectations of the stakeholders, on auditors’ work.  The auditors have a duty to notify the authorities at the same time as they have confidentiality towards their clients. Purpose: The purpose of this study is to increase the understanding on auditors’ attitude towards the reporting obligation, seen from their own perspective, and to examine how auditors’ experiences can affect their behavior in the case of a suspected economic crime.  Method: We have performed this study through a qualitative method based on an inductive research approach. Our primary data were collected through semi-structured interviews which then were compared with our secondary data, in form of previous studies and literature. Results and conclusion: This study concludes that older auditors have an uncertain and less clear approach to the reporting obligation as compared to the younger auditors, who have a more positive and stable attitude towards the reporting obligation. The reason is that older auditors have always had the confidentiality in ulterior motive, as this is the basic assumption for the audit profession. The younger auditors have always had a clear view of both the reporting obligation and the confidentiality since the duties have existed since the auditors started their carriers. The result is that the older auditors see themselves as entrepreneurs. They want to build their business on well-founded and reliable relationships by helping and advising their clients, instead of reporting them and damage the relationship between them.   We see the younger auditors as bureaucrats who want to base their actions only in accordance with state laws and regulations and they pay less attention to ethics and morality in relation to their clients. Keywords: Reporting obligation, confidentiality, economic crime, auditor, audit, difficulties

The problem of this study was to determine if employee child care difficulties were related to absenteeism. A case study was conducted among sixty-three employees at a north Dallas bank using a survey questionnaire. Descriptive statistics were used to analyze child care difficulties. A majority of employees experienced difficulty when co-workers had child care problems. A majority of the parent employees had difficulty finding sick or emergency/temporary child care, affording child care, and working overtime due to child care. The majority of parents had child care related absences and work interruptions and thirty-nine percent of them considered quitting their jobs due to child care problems. This study implied the need for employer-supported child care options for the bank employees.

Thèse numérisée par la Division de la gestion de documents et des archives de l'Université de Montréal.