The global financial environment is constantly and rapidly shifting. This has resulted in changes to the International Financial Reporting Standards (IFRS). In support of the developments in the global business environment and the swift changes in IFRS, the local financial regulators have had to follow with supporting changes in national regulations. Taking the above factors into consideration, the auditing and accounting professions all over the world face various challenges, and South Africa (SA) is no exception. Thus, it was imperative for these professions in SA to make the same radical alterations. One of the areas demanding attention was the process of becoming a Chartered Accountant (CA). Inter alia, one focus area was the final examination in the qualifying process. The Chartered Accountant Qualifying Examination Part One (QE Part 1) has been changed from a closed-book assessment to an open-book assessment. This change is relevant because of the importance of the examination itself and the apparent lack of intensive research on students’ perceptions of this type of assessment. In my research I explored the perceptions of taxation students on open-book assessment in the QE Part 1. My study commenced with a focus group (consisting of students that had no previous open-book assessment exposure). I used Interactive qualitative analysis (IQA) as qualitative research method. During this focus group, the students identified ten perceptions (also referred to as affinities) on open-book assessment. For each affinity the focus group provided a descriptive name and an explanatory definition. These affinities were: good preparation, back-up, encourage, general advantages, improve quality of answers, negative symptoms, negative environment, personal experience and hindrance, different approach and time management. This group of students also identified relationships between these different affinities. These relationships were summarized and reflected in a system interrelationship diagram (SID). Findings from this SID indicated that students perceive good preparation as the strongest driver for successful completion of an open-book assessment. The SID indicates three primary outcomes namely negative symptoms, a different approach and time management. The affinities as identified by the focus group were then used during the interviews (conducted with students who had previous open-book assessment exposure). During the IQA interviews, the students were asked to comment on the posed affinities and the possible relationships between them. These findings were summarized and reflected in an interview SID. This SID indicated that these students perceived the primary driver in the system to be a different approach with two primary outcomes - negative environment and improvement in quality of answers. The IQA method is in essence a theory–generating tool that assisted me in my understanding of a group and individual students’ perceptions, before and after exposure to an open-book assessment. / Dissertation (MCom)--University of Pretoria, 2011. / Taxation / unrestricted

The diploma thesis investigates the topic of Generation Y in the context of development of lifestyle opinions during the period 2007 until 2013. The objective is to reveal specific trends in the area of lifestyle opinions during research period with focus on the Czech Republic. To fulfil this objective, diploma thesis analyses internal information sources of Omnicom Media Group in order to understand the current state of marketing knowledge towards generation Y worldwide. In order to maximize the relevancy with regard to Czech Republic, quantitative and qualitative research methods are used. The quantitative research part analyses trends on the basis of six waves of continuous research project of Median. The qualitative research part applies the focus group methodology in order to add incremental knowledge and discover novel topics which exceed the scope of the continuous research project.

Significant research and ongoing inquiry highlight the importance of understanding and recognizing the development of identities and beliefs among teachers. These studies use techniques of reflection on the past or present to elucidate the developmental process of teacher identities and beliefs and their impact on the profession. The development of teacher identities and beliefs commence during childhood. A dearth of research exists that addresses the emerging developments of teacher identities and beliefs from the perspective of young children. This study uses qualitative methods through focus groups and individual interviews to examine the identities and beliefs held by fifth-grade students who plan to become teachers. Revealing the early developing identities of future teachers provides necessary insight into the emerging curricular needs of teacher education programs.

Significant research and ongoing inquiry highlight the importance of understanding and recognizing the development of identities and beliefs among teachers. These studies use techniques of reflection on the past or present to elucidate the developmental process of teacher identities and beliefs and their impact on the profession. The development of teacher identities and beliefs commence during childhood. A dearth of research exists that addresses the emerging developments of teacher identities and beliefs from the perspective of young children. This study uses qualitative methods through focus groups and individual interviews to examine the identities and beliefs held by fifth-grade students who plan to become teachers. Revealing the early developing identities of future teachers provides necessary insight into the emerging curricular needs of teacher education programs.

The purpose of this study is to clarify and confirm previous research and expand the knowledge in this research area, since the majority of the information and knowledge that is available today is mostly repetitive. The theoretical frame of this study is based on theories, such as Theory of Reasoned Action (Fishbein, M. & Ajzen, I. 1967), alongside previous research done in this research area. The previous research consists of, among other things, analysed associations with the six different colours that this study also emphasizes. The theoretical synthesis is based on the deductive process; meaning, the authors of this survey have collected data and by observing this data, the authors determine whether these theories and previous researchers' arguments can be confirmed or not. Since this survey is based on a qualitative research method, the data collection for this study was executed through focus group interviews. The authors of this survey interviewed three focus groups with various participants in each focus group. Considering that this study focuses on the consumer and its behavior in the grocery store, the researchers selected interviewees who themselves are consumers and who regularly shop in the grocery store. In conclusion, the participants in the focus group interviews confirm that colour associations have an impact on their buying behavior in grocery stores.

Klimatförändringar är ett faktum, och den globala livsmedelsproduktionen står för 25 – 30 % av de totala utsläppen. För att minska utsläppen krävs det stora förändringar i samhället. För den enskilda individen kan ett minskat intag av animaliska livsmedelsprodukter göra stor skillnad för miljö och klimat. För att lyckas med detta krävs det en attitydförändring och ökad kunskap bland konsumenter i samhället. Syftet med studien är att undersöka konsumenters attityder och intresse för en svenskodlad hampadryck. Relevant litteratur och teori användes för att få en ökad förståelse av människors matval och preferenser. Fokusgrupper användes som metod för att öka förståelsen för konsumenters attityder kring olika faktorer av hampadrycken. Urvalet baserades på heterogena grupper med olika kön, ålder och utbildning för att få en bredare diskussion. Studien resulterade i fyra olika teman som fokuserar kring hampadrycken. Allt handlar om smaken, Intresse och medvetenhet för svenskt, Marknadens mervärde och Attraktivt med tydligt innehåll. Dessa fyra olika teman hjälper till att få en helhetsbild av konsumenters kunskap och medvetenhet, och även vad som efterfrågas på marknaden, ur ett konsumentperspektiv. Människan är en komplex varelse och det finns många aspekter att ta hänsyn till vid förändringar,inte minst maten och måltiden. Sammanfattningsvis kan man se ett stort intresse och medvetenhet kring hållbara matval bland konsumenter, och en stark vilja att förändra sitt ätande för en bättre miljö. / The climate change is a fact, and the global food production is responsible for 25 – 30 % of the greenhouse gases. To reduce the emissions major changes are needed in the society. For the individuals, a reduced intake of food products made of animals can make a big difference for the environment. To succeed in this matter, a change of attitude and increased knowledge among consumers in the society is required. The purpose of the study is to investigate consumers attitudes and interest in a beverage made of Swedish-grown hemp. Relevant literature and theory were used to gain an increased understanding of people’s food choices and preferences. Focus groups were used as method to interpret consumer’s attitudes about various factors of the hemp beverage. The selection of participants was based on heterogeneous groups with different genders, age and education and the purpose of this was to have a broader discussion among the participants. The study resulted in four different themes with focus around the hemp beverage. It is about the taste, Interest and awareness of Swedish products, The markets added value and Attractive with a clear content. These four different themes are helpful to get an overall picture of consumers knowledge and awareness, but also what is in demand in the market, from a consumer’s perspective. Humankind is a complex being and there is much to consider when change occurs, especially when it is about food and meal. In summary, there is a great interest and awareness for sustainable food choices among consumers, and a strong desire to change their eating habits for a better environment.

In Sweden, honour-related oppression has received more attention in recent years at the political and academic level but also in social work. Honour-related problems are largely in conflict with the rights and freedoms of children and women, and attempts have been made to alleviate the issue. The purpose of this master thesis is to examine the professionals’ experiences of the challenges of cooperation, support and personal treatment of girls and young women who are exposed to honour-related oppression. The professionals mainly represent the social services and other actors who work with honour-related problems, such ashealth care personnel. Based on a qualitative approach using focus group and individual interviews, the results illustrate the importance of cooperation and knowledge when working with girls and young women who are exposed to honour-related oppression. The study illustrates challenges for cooperation, such as professional confidentiality, and the impact of the COVID-19 pandemic on the professional’s work with the matter. Honour-related oppression can be described as a challenging problem that still needs further recognition in society. The study can contribute to the work of social services and other actors by presenting challenges and opportunities for the work with honour-related oppression

This thesis aims to analyze the affect of internalized misogyny on female self-expression. Guided by the research question “How is female self-expression affected by internalized misogyny?” a phenomenological framework of affect based on work by Sara Ahmed is applied. Through an action-oriented focus group discussion, four female-identifying individuals share their embodied experiences of internalized misogyny. This research is positioned within a Western context and includes me as an additional involved participant. Results conclude that internalized misogyny may affect female self-expression through five common themes. These include an internalized female beauty standard resulting in self-objectification, a limited range of acceptable female expression resulting in a passive acceptance of gender roles, competition and comparison among women resulting in a devaluation of ourselves and other women, self-doubt and self-censorship resulting in a distrust of ourselves and other women as well as perfectionism and fear of failure resulting in valuing men over women. These results correlate both with the previous studies presented as well as my own previous first-year master thesis. This research adds to the academic conversation by including a reflection on the internalized attitudes towards ourselves beyond those directed towards other women.

<p>  </p> <p>Widely recognized as bridging graduate coursework and independent research, doctoral examinations also (re)-produce disciplinary norms and map trajectories for graduate student professionalization. This institutional ethnography investigates doctoral exam processes as a component of curricular infrastructure, a term that I describe in functional, relational, temporal, and heuristic terms. This study begins with a discipline-wide survey (Chapter 3) reaching 81 PhD programs in Rhetoric and Composition, building on previous programmatic research in the field to identify constellations of exam formats and their stated purposes. From this broad view, institutional ethnography re-orients analysis by focusing on the standpoints of individual stakeholders (graduate students and faculty) and the ways that work processes point toward broader structural tendencies and assumptions.  From the survey, individual perspectives through interviews with faculty at nine different universities (Chapter 4) and a large focus group with graduate students (Chapter 5) to identify work practices and the institutional and disciplinary factors that direct them. This project yields an empirically grounded description of current graduate pedagogical practices, and through those practices, describes several contours of curricular infrastructure. Temporal boundary objects describe how the meaning and significance of an experience like a doctoral exam can change across time, yielding insight into how curricular practices transfer from one intuition to another. Institutional inertia appears as common iteration of curricular infrastructure, representing the tendency of intuitions to self-replicate and resist change, and nonverbal visually embodied actions serve as a key to understanding communication about institutions that avoids talking about institutions. The project culminates in Chapter 6 with a three-part heuristic, described as an aspect of curricular infrastructure, designed as a resource to faculty and administrators who are in decision-making positions with respect to doctoral exams.  </p>

Denna studies syfte är att studera tryggheten i Kristianstad centrum. Detta sker via en webbaserad enkät samt genom en fokusgruppsintervju. Respondenterna och deltagarna är över 18 år och alla rör sig i Kristianstad centrum. Det som undersöks är om, var, när och varför dessa individer är otrygga och om detta skiljer sig mellan grupper av individer över tid och rum. Studien undersöker också vilka konsekvenser otryggheten kan leda till för individen. Resultatet visar att den form av fysisk oordning som påverkar individernas trygghet mest i Kristianstad centrum är dålig belysning. Kvinnor och yngre är över lag de som uppger en högre nivå av otrygghet. Deltagarna i studien är eniga om att kvälls- och nattetid är den tid på dygnet som upplevs mest otrygg. Resultatet visar också att många upplever att ”Tivoliparken, ”Galleria Boulevard” och centralstationen är de mest otrygga platserna i Kristianstad centrum. / The purpose of this paper is to study the fear of crime in Kristianstad city center. This is done by using a web survey and a focus group. The participants are older than 18 years and are spending time in Kristianstad city center. The study examines if, where, when and why people feel unsafe and if differences can be found between groups of individuals over time and space. The aim of this study is also to examine what consequences fear of crime has on an individual level. The results show that the type of physical disorder that effects the fear of crime most in Kristianstad city center is bad lighting. Women and younger participants are in general most fearful. The participants state that evenings and nights are the time of day when fear of crime is the highest. They also state that the areas with the highest level of fear of crime are “Tivoliparken”, “Galleria Boulevard” and the “Central station”.