Äldre är en växande och ofta bortprioriterad åldersgrupp, där många är i behov av stöd för att klara av sin vardag. Utifrån styrdokument och lagar framkommer det att vård- och omsorgsverksamheter ska främja äldres självständighet. Konsensus saknas gällande definitionen av begreppet självständighet trots att det är ett välanvänt begrepp. Upplevd självständighet är ett begränsat forskningsområde och det finns inget systematiskt sätt att mäta fenomenet på i dagsläget. Studien är genomförd på uppdrag av Karlstads kommun. Studiens syfte var att definiera och operationalisera upplevd självständighet och dess underdimensioner. Ett självskattningsformulär konstruerades för att att mäta upplevd självständighet hos äldre som har stöd för att klara av sin vardag. En tvärsnittsstudie användes som design där självskattningsformuläret administrerades anonym. Totalt inkluderades 94 respondenter. I resultatet framkommer självständighet består av en subjektivt aspekt och är ett viktigt komplement till de väletablerade objektiva bedömningarna på området. Självskattningsformuläret anses fånga in studiens definition av upplevd självständighet. Vidare framkommer att självskattningsformuläret består av fem komponenter: (1) Kontroll och inflytande, (2) Livskvalitet och aktiva val, (3) Skam och känslan av att få hjälp, (4) Upplevelsen av att få hjälp, samt (5) Upplevelsen av att göra saker på egen hand. Samtliga komponenter bedöms vara möjliga underdimensioner av upplevd självständighet. Slutsatsen är att äldre kan uppleva sig som självständiga, trots behov av hjälp och stöd. Att självständighet är något subjektivt mätbart och att vikt måste läggas vid den individuella upplevelsen för att se om insatser främjar upplevd självständighet. / The elderly is a large and growing population that has been deprioritized for many years. Government policies, documents, and laws make it clear that care and welfare of elderly need to promote independence and self-reliance. However, there is no uniform definition of the term independence, and there is no systematic way to measure the phenomenon today. The purpose of this study was to define and operationalize subjective independence and its various sub-dimensions, and was commissioned by Karlstad Municipality. A self-assessment questionnaire was designed to measure the perceived independence of elderly who have assistance during their everyday lives. A cross-sectional study was used and the self-assessment questionnaire was administered anonymously. A total of 94 respondents participated. The result showed that independence consists of a subjective aspect, and thus, is an important complement to objective assessments of independence. The self-assessment questionnaire is considered to capture the study's definition of subjective independence. Furthermore, the study showed that the self-assessment questionnaire consisted of five components: (1) Control and influence, (2) Quality of life and active choices, (3) Shame and the feeling of getting help, (4) The experience of getting help, and (5) The experience of doing things on your own; that are possible subdimensions of subjective independence. The conclusion is that the elderly can experience themselves as being independent, despite their need of assistance in their everyday lives; and that independence is something subjectively measurable, and that emphasis must be placed on the individual experience to see if efforts promote subjective independence.

Purpose - This study explores how Covid-19 may affect audit quality and provide early insights if the pandemic has already affected audit quality in Sweden. Design/methodology/approach - This paper uses qualitative data obtained through semi-structured interviews with eight Swedish authorized auditors within Big Four to explore possible impacts on three key aspects for audit quality. These include Going-concern assessments, Auditor-client relationship, and Auditor-independence. Findings - Even though the Covid-19 pandemic is not over, it has had fewer effects on audit quality than experts and researchers predicted. Even though the pandemic has changed the communication and the relationship between the auditor and client, the findings state no significant effect on audit quality within the auditor-client relationship. The same goes for auditor-independence. However, the findings of this study indicate that making accurate going-concern assessments has and will be more complex and thus threaten audit quality. Practical contribution – We anticipate that auditors need to provide a greater focus on GC assessments as stakeholders require greater disclosure. Further, auditors and clients should gain on the increased use of digital communication by using it as a complement to physical meetings in the future. Originality/Value - This study is, to the best of our knowledge, one of the first studies that explore the potential impacts of the Covid-19 pandemic on audit quality with empirical evidence. Since this study is conducted in the middle of the pandemic (Spring 2021), the results can be seen as indications for future researchers that beyond the pandemic seek to explain how the Covid-19 pandemic affected audit quality as it is crucial for the audit community to follow the consequences of the pandemic.

Bakgrund: Revision har en samhällsnyttig funktion eftersom den bland annat har som syfte att säkerställa att inga oegentligheter förekommer i redovisningen som används som beslutsunderlag. En revisor utför revisionen och en förutsättning för att denna ska kunna ske på ett korrekt sätt är att revisorn är oberoende i sina bedömningar. År 2002 infördes en lag i Sverige som bygger på en standard benämnd analysmodellen. Syftet med införandet av modellen är att säkerställa revisorns oberoende. Modellen är en självgranskningsmodell som revisorn använder för att pröva sitt oberoende genom att ta hänsyn till fem olika typsituationer som utgör ett hot mot oberoendet samt en generalklausul. Syfte: Syftet med studien är att skapa förståelse för hur analysmodellen uppfattas av revisorer samt beskriva hur revisorer agerar för att motarbeta hot mot oberoendet. Metod: Studien är genomförd med en kvalitativ metod, och närmare bestämt semistrukturerade intervjuer. Detta för att metoden är tillämplig när syftet är att beskriva samt skapa förståelse. För att uppnå syftet krävs en djup förståelse för revisorers uppfattningar av analysmodellen och hur de agerar för att motarbeta hot som finns mot oberoendet. Teoretisk utgångspunkt: Institutionell teori och teorin om meningsskapande används i studien för att analysera likheter och olikheter i uppfattningar och agerande. Institutionell teori har använts för att analysera likheter på organisatorisk nivå. Meningsskapande har tillämpats för att analysera både likheter och olikheter på individnivå. Slutsats: Studien visar att analysmodellen uppfattas på ett likartat sätt av revisorerna. Analysmodellen anses vara ett tillräckligt verktyg för att hantera oberoendefrågor. Det förelåg inga väsentliga olikheter i sätten revisorer agerar på för att motarbeta hot mot oberoendet. Studien visar dock att det föreligger mindre olikheter som framförallt kan förklaras av att revisorernas personliga erfarenheter skiljer sig åt. / Background: Auditing has a socially beneficial function because, among other things, it aims to ensure that there are no irregularities in the accountancy underlying the decision-making process. An auditor performs the audit and a prerequisite for this to be undertaken in a correct manner is that the auditor is independent in his or her assessments. In 2002, a law was introduced in Sweden based on a standard denoted “analysmodellen”. The purpose of introducing this model was to ensure the auditor's independence. The model is based on self-examination in which the auditor has to test his or her independence by taking into account five different types of situations that pose a threat to independence as well as a general legal clause. Purpose: The purpose of the study is to create an understanding of how “analysmodellen” is perceived by auditors as well as to describe how auditors act to counteract threats to their independence. Method: The study is conducted using a qualitative method; more specifically semi-structured interviews. The reason is that this method is applicable when the purpose is to create an understanding as well as a description of the process under consideration. Achieving the purpose requires a deep understanding of auditors' perceptions of ”analysmodellen” and what steps they take to counteract threats to independence. Theoretical starting point: The theories used in the study are institutional theory and the theory of sensemaking, this in order to analyze similarities and differences in perceptions and actions. Institutional theory has been used to analyze similarities at the organizational level. Sensemaking has been used to analyze similarities as well as differences at the individual level. Conclusion: The study shows that “analysmodellen” is perceived in a similar way by the auditors. The auditors consider it as a sufficient tool for dealing with the issues of independence. There were no significant differences in the way auditors acted to counter threats to independence. However, the study shows that there are minor differences that primarily can be explained by the fact that the auditors' personal experiences differ.

The aim of this thesis is to look at the role of the United States Peace Corps as a tool of soft power in the context of international relations and at the use of soft power as an effective part of diplomacy. This thesis has looks at the role of the Peace Corps in former British colonies in West Africa between 1961 and 1970.The project has focused the relationship of the newly independent British colonies with the United States in a period of intensive ideological interest of the USSR in this part of the world. The primary materials used in the paper have been journals and newspaper articles published by the Peace Corps, testimonials of former Peace Corps volunteers and scholarly publications on the topic of the Peace Corps, West African-American relations and relations between West Africa and the USSR. The Peace Corps played an important role in establishing relations between the US and West African countries in the 1960's with a special emphasis on education.

This thesis deals with two phenomena, compassion and freedom, specifically the concept in the philosophy of A. Schopenhauer and J.-J. Rousseau. We believe that these two themes are essential points of the two philosophical systems. Despite the different contexts, concepts and definitions of the terms, compassion for both philosophers represents a kind of positive ability of human beings (counterweight of the necessary present egoism) from which social virtues and interpersonal relationships arise. Freedom in its largest scale is then the objective of every human being, whether the concept of freedom means anything: positive (possibility of arbitrariness in its natural state, the relative freedom of action) or negative definition of freedom (absence of causality or any form of dependence). The primary objective of this thesis is to outline the possible relations between the two phenomena. It seems that the ability of compassion may potentially be limiting certain forms of human freedom, though such a form of freedom may turn out to be insufficient. It turns out, however, that by using the ability of compassion it is possible to reach the most desirable and liberating freedom.

In the Spanish region of Catalonia, the overriding political issue during more than adecade has been the conflict concerning the region’s aspirations for independence. Inpolitical science research, the withdrawal of a region from a state is called secession.This phenomenon highlights the conflict between peoples’ and nations right to selfdeterminationand the right of states to protect their borders and defend the nationalunity. This case study focuses on the supporters of Catalan independence and the aimof the study is to better understand the Catalan independence movement’s view on theconflict between self-determination and state sovereignty. The study investigates whyCatalonia has the right to become an independent state according to the independentmovement, what alternative ways Catalonia has toward independence and whatstrategies the independence movement makes use of. The study uses both textanalysis and qualitative interviews to respond the questions. The study shows thatthere are two main alternatives for the independence movement. One is a referendumaccepted by the Spanish state as a result of dialogue and negotiation, the other wayis to reach independence through a unilateral declaration of independence and the useof civil disobedience.

No description available.

Let G = (V (G), E(G)) be a graph, and let k ≥ 1 be an integer. A set S ⊆⊆ V (G) is called a global offensive k-alliance if ΙN(ν) ∩ SΙ ≥ ΙN(ν)-SΙ+k for every ν ε V (G)-S, where N(v) is the neighborhood of ν. The global offensive k-alliance number γko(G) is the minimum cardinality of a global o ensive k-alliance in G. We present di erent bounds on γko(G) in terms of order, maximum degree, independence number, chromatic number and minimum degree.

Autismspektrumtillstånd (AST) är en neuropsykiatrisk funktionsnedsättning som kan påverka personens vardagsliv, arbetsliv och relationer som kräver social interaktion. Syftet med vår föreliggande studie var att undersöka hjälpmedels påverkan för en ökad delaktighet och självständighet för personer med autismspektrumtillstånd ute i arbetslivet utifrån ett personalperspektiv. På senare år har forskningen blivit bredare inom detta område, däremot finns det fortfarande kunskapsluckor gällande kognitiva hjälpmedel på arbetsplatserna och erfarenheter utifrån personalperspektiv. För att belysa personalens erfarenheter om hjälpmedels påverkan för personer med autismspektrumtillstånd har vi valt en kvalitativ forskningsmetod med semistrukturerade intervjuer. Professionernas erfarenheter och upplevelser i vår studie visar på att hjälpmedel har en betydande påverkan för att individer med autismspektrumtillstånd får en ökad känsla av delaktighet och självständighet i arbetslivet. Vidare visar vår studie att med stöd av hjälpmedel finns det en ökad chans att personer med autismspektrumtillstånd behåller sin anställning. Tack vare insamlad empiri skapas kunskap och ett tydliggörande kring ämnet. Uppsatsen visar även vikten av att arbetsgivaren samt kollegorna har förståelse och medkänsla för personer med autismspektrumtillstånd samt att arbetsgivaren har möjligheter att ge rätt stöd för att medarbetaren inte ska uppleva negativa erfarenheter. / Autism Spectrum Disorder (AST) is a neuropsychiatric disability that can affect a person's daily life, work life and relationships that require social interaction. The purpose of our present study was to investigate the impact of assistive technology for increased participation and independence for people with autism spectrum disorders in working life from a staff perspective. In recent years, research has become broader in this area, however, there are still knowledge gaps regarding cognitive aids in the workplace and experiences from a personnel perspective. To shed light on the staff's experiences of the impact of assistive technology for people with autism spectrum disorders, we have chosen a qualitative research method with semi-structured interviews. Professionals' experiences and experiences in our study show that aids have a significant impact on individuals with autism spectrum disorders having a feeling of increased participation and independence in working life. Furthermore, our study shows that with the help of aids, there is an increased chance that people with autism spectrum disorders retain their employment. Thanks to collected empirical data, knowledge and clarification about the subject is created. The essay also shows the importance of the employer and colleagues having understanding and compassion for people with autism spectrum disorders and that the employer has the opportunity to provide the right support so that the employee does not experience negative experiences.

The Risorgimento or "resurrection" of Italy united a collection of independent Italian kingdoms, duchies, and principalities under the auspices of the Piedmontese House of Savoy. No longer was Italy a mere expression géographique, as Austrian Chancellor Klemens von Metternich snidely remarked in 1847, but a united nation state. Studies of the Risorgimento successfully highlight the role of famous Piedmontese and Italian nationalists in demonstrating the success of the movement. However, the smaller states of the peninsula have largely disappeared from these histories. Among these overlooked states is the Grand Duchy of Tuscany and Tuscany's last grand duke, Leopold II of Habsburg-Lorraine. Both are consistently omitted from broader surveys of the peninsula. In rare situations when Leopold II enters the historical narrative he is dismissed as a reactionary, although he maintained a reputation as an enlightened and relatively liberal ruler for the majority of his rule. Especially in anglophone literature, little to no discussion of his thirty-five-year reign is available. This omission creates an unfortunate lacuna in the historiography of the Risorgimento. It is in studies of these smaller Italian states that the intricacies of statecraft, nationalism, and localism are most visible. To understand the extent of the Risorgimento's success, it is imperative to delve deeper into the affairs of states like the Grand Duchy of Tuscany. This examination of Tuscan politics takes a top-down approach, emphasizing the role of Tuscany's highest officials and the influence that their equivalents in other European states had on the course of the Risorgimento in Tuscany. In particular, it seeks to provide a more accurate and fair assessment of Leopold II's actions and his impact on Tuscany's participation in the unification of Italy.