Σκοπός της παρούσας διπλωματικής είναι να εξετάσει την επίδραση στην μακροοικονομική απόδοση της ανεξαρτησίας της Κεντρικής Τράπεζας. Αποτελεί ενδιαφέρον θέμα τόσο για τις νεοεισερχόμενες χώρες της Ευρωπαικής Ένωσης αλλά και για τις χώρες που εμφανίζουν ιδιαίτερα υψηλό πληθωρισμό. / The purpose of this paper is to examine the impact of the central bank independence on the macroeconomic performance.It is considered to be a very interesting topic not only for the 'newcomers'countries to the European Union but also for the countries with high inflation.

Syfte: Debatten kring revisorers oberoende har pågått länge. Idag är frågan om revisorers oberoende en av de viktigaste frågorna inom redovisning vilket delvis beror på de företagsskandaler som inträffat under senare år. Tidigare studier visar att sociala identifikationer kan utvecklas vid nära relationer vilket både kan ha en positiv och en negativ påverkan på revisorers oberoende. För att utvidga tidigare studier har vi lagt till personlig identifikation för att studera detta på individnivå. Vi har även valt att lägga till en faktor, det karismatiska ledarskapet, för att undersöka om detta påverkar samtliga identifikationer. Studien syftar till att undersöka om klientidentifikation, personlig och professionell identifikation påverkas av ett karismatiskt ledarskap och om dessa identifikationer i sin tur har en påverkan på revisorers oberoende. Metod: Vi har i studien använt oss av enkäter som metod för att samla in primärdata. Data samlades in från auktoriserade och godkända revisorer runtom i Sverige. Insamlad data har sedan bearbetats och analyserats med hjälp av statistikprogrammet SPSS statistics. Resultaten från de statistiska analyserna har sedan redovisats i olika tabeller. Resultat och slutsats: Studiens resultat visade att ett karismatiskt ledarskap har en påverkan på samtliga identifikationer, dock var denna påverkan relativt svag, vilket innebär att det är många andra faktorer som ökar identifikationerna. Vidare visade resultatet att personlig identifikation kan innebära ett större hot mot revisorers oberoende än klientidentifikation. Förslag till fortsatt forskning: För att få mer djup i studien och för att få fram respondenternas egna tankar och åsikter skulle en kvalitativt inriktad studie, med intervjuer som datainsamlingsmetod kunna genomföras. Ytterligare förslag till forskning skulle kunna vara att undersöka andra faktorer som kan tänkas påverka olika identifikationer. Uppsatsens bidrag: Uppsatsen bidrar till fortsatt forskning inom revisorers icke-finansiella beroende, genom att vi undersöker problemet ur ett socialt identitetsperspektiv. Vidare bidrar studien med kunskap om faktorer som påverkar sociala identiteter. / Aim: The debate about the auditor independence has been going on for a long time. Today is the issue of auditor independence one of the most important in accounting which depends on several corporate scandals that have occurred in recent years. Previous studies shows that close relationships explicate social identifications which can have a positive and a negative impact on auditor independence. We have added personal identification in our study at the individual level to expand previous studies. We have also added the charismatic leadership as a factor to investigate whether this affect identifications. The study aims to investigate whether the client identification, personal and professional identification is affected by a charismatic leadership and whether these identifications has an impact on auditor independence. Method: In our study we have used surveys as a method to collect primary data. Data were collected from Swedish authorized and approved auditors. The collected data where then processed and analyzed by the statistical program SPSS statistics. The results of the statistical analyzes are then presented in different tables. Result and conclusions: The results of the study showed that charismatic leadership has an impact on all identifications, however, this effect is relatively weak, which means that there are many other factors that increase these identifications. Furthermore, the result also showed that personal identification can be a greater threat to auditor independence than client identification. Suggestions for future research: To obtain the respondents' own thoughts and opinions, a qualitative focused study with interviews as a data collection method could be implemented. Further implications could be to examine other factors that may affect different identifications. Contribution of the thesis: The study contributes for further research about the auditors' non-financial dependence, in which we examine the problem from a social identity perspective. Furthermore, the study can provide knowledge of the factors that affecting social identities.

Syfte: Tidigare studier har visat att objektiviteten hos revisorer tenderar att brista i större utsträckning i små revisionsfirmor än i större revisionsfirmor. Det finns samtidigt forskning som fastställer att den etiska kulturen i en organisation har en stor inverkan på de enskilda individernas etiska handlande. Studier visar även att organisationskulturen kan skilja sig mellan stora och små organisationer. Vi har utifrån tidigare forskning valt att undersöka om den etiska affärskulturen skiljer sig åt i små och stora revisionsfirmor och om en starkare etisk affärskultur är relaterad till en starkare objektivitet hos revisorer. Metod: Vi har valt att använda oss av en kvantitativ enkätundersökning i vår studie, eftersom vi önskat identifiera ett samband mellan revisionsfirmors storlek och dess etiska affärskultur och om den i sin tur har en påverkan på revisorers objektivitet. Studien har genomförts med hjälp av Ardichvili, Jondle och Mitchells (2013) enkät för att mäta den etiska affärskulturen samt ett etablerat test för att mäta objektiviteten hos revisorer som bland andra Bamber och Iyer (2007) har använt sig av. Enkäten har skickats ut till godkända och auktoriserade revisorer i Sverige. Insamlad data har analyserats och redovisas med hjälp av statistiska metoder. Resultat: Studien visar på en något starkare etisk affärskultur i de revisionsfirmor som inte är en av de fyra största i Sverige. Resultatet kan dock inte generaliseras till den större populationen på grund av en låg svarsfrekvens. Inget signifikant samband hittades mellan graden av den etiska affärskulturen och revisorernas objektivitet. Förslag till fortsatt forskning: En kvalitativ studie med djupgående intervjuer eller observationer skulle kunna ge en mer nyanserad bild av skillnaderna i den etiska affärskulturen hos revisionsfirmorna. Uppsatsens bidrag: Studier av den etiska affärskulturen i stora och små revisionsfirmor och dess påverkan på revisorers objektivitet har oss veterligen inte behandlats tidigare. En validering av den etiska affärskulturen i små och stora revisionsfirmor kan ge uppmärksamhet till svagheter i kulturen och därmed indikatorer på vad som kan förbättras ur ett etiskt perspektiv. / Aim: Previous studies have shown that the objectivity of the auditors tend to be weaker in small audit firms than in larger audit firms. Research indicates that the ethical culture of an organization has a large impact on individuals' ethical conduct. Studies also show that organizational culture may differ to some extent between large and small organizations. Based on the previous research we have chosen to examine if the ethical business culture differ in large and small audit firms and if a stronger ethical business culture is related to a higher objectivity of the auditors. Method: We have chosen to use a quantitative questionnaire survey method in the study. We wanted to investigate if there is a correlation between the size of audit firms and their ethical business culture and the degree of objectivity of the auditors. The study was conducted using Ardichvili, Jondle and Mitchell’s (2013) questionnaire to measure the ethical business culture and an established test earlier used by Bamber and Iyer (2007) to measure the objectivity of the auditors’. The questionnaire was sent to approved and certified public auditors in Sweden. The collected data were analyzed and reported using statistical methods. Result: The study shows a slightly stronger ethical business culture in the non Big 4-firms than the Big 4-firms in Sweden. The result can not be generalized to the larger population due to a low response rate. No significant associations were found between the degree of ethical business culture and auditor objectivity. Suggestions for future research: A qualitative study using interviews or observations could provide a more nuanced picture of the differences in business culture of auditing firms. Contribution of the thesis: Studies of ethical business culture in large and small audit firms and it’s impact on auditors’ objectivity has to our knowledge not been researched before. A validation of the ethical business culture in small and large audit firms can give attention to weaknesses in culture and thus indicators of what can be improved from an ethical perspective.

Revisorer har i uppdrag att granska företagens finansiella räkenskaper för att säkerställa attsiffrorna är rättvisande, trots att det inte är en fullständig garanti. Revisorn har ettskadeståndsansvar i de fall han eller hon vållar skada i det granskade företaget. Dennahermeneutiska studie har genomförts till följd av ett gap i forskningen gällande denriskproblematik i granskningen som kan föranleda skadestånd. Syftet med studien är attbeskriva riskproblematiken i granskningen kopplat till skadeståndsansvaret och hurproblematiken påverkar revisorns arbete, samt utveckla begreppet revisorns dilemma.Forskningsfrågan: Vilken riskproblematik i perspektiv av skadeståndsansvar finns och hurpåverkar den revisorns granskning? har med hjälp av en kvalitativ metod besvarats. Empirinär uppbyggd av tio personliga intervjuer med auktoriserade revisorer från små och storarevisionsbyråer verksamma i Västsverige. Resultatet visar att skadeståndsrisken och revisornsriskmedvetenhet har ökat de senaste åren. Risken för skadestånd är högre för större byråer,eftersom deras klientstock består av större klienter, till skillnad från mindre byråer. Revisornförhåller sig till skadeståndsansvaret, men påverkas dock inte av det i sitt dagliga arbete.Dessutom anses sanktioner från Revisorsinspektionen vara en mer betydande risk än ettskadeståndsanspråk. Många svårigheter i granskningen grundas i att de kräver en bedömningav framtida prospekter, som ibland stöds av få konkreta revisionsbevis. I granskningenbedömer revisorn poster utifrån revisionsrisken. I det fall klientens företagsledning undanhållereller förfalskar information ökar risken för att revisorn gör en felaktig bedömning. Därmedökar risken för att förskingring och annat mygel inte upptäcks. Denna farhåga stiger också dåföretagsledningen visar på hög riskbenägenhet. Slutligen kan skadestånd föranledas då revisornupplyser för mycket eller för lite i revisionsberättelsen. Både typ I- och typ II-fel utförda avrevisorn kan skada klienten och ligga till grund för ett monetärt anspråk. / The auditor has a task of reviewing a company's financial accounts to ensure that the numbersare accurate. Nevertheless, it is not an absolute guarantee of ensurance. The auditor is liablefor damages in the event of injury to the audited company. This hermeneutic study has beencarried out due to a research gap regarding the problematic risks in the audit that could lead todamages. The purpose of this study is to describe the problematic risks in the audit associatedwith the auditor’s liability of damages and how this affects the auditor's examination, as wellas to develop the concept of the auditor's dilemma. The research question: What problematicrisks in terms of liability of damages exist and how does it affect the auditor's examination?has been answered by means of a qualitative method. The empirical evidence consists of tenpersonal interviews with authorized auditors from small and large auditing firms operating inwestern Sweden. The results show that the auditor’s risk of being liable for damages, and thusthe auditor’s risk awareness, has increased in recent years. The risk of a claim for damages ishigher for larger auditing firms because their client base more often consists of larger clients,unlike smaller auditing firms. The auditor maintains an awareness for the damages liability butis, however, not affected by the liability in his or her daily work. In addition, sanctions fromthe Swedish Inspectorate of Auditors are considered to be a more significant risk than a claimfor damages. Many difficulties in the audit are based on the fact that they require an assessmentof future prospects, sometimes supported by few concrete audit evidence. In the audit, theauditor makes assessments based on the audit risk. In the event that the client's managementwithholds or falsifies information, it increases the risk that the auditor makes an incorrectassessment. This amplifies the risk of not detecting embezzlement and other manipulationsmade by the management of the client. This apprehension also enhances when the client’scorporate management exhibits high risk propensity. Finally, damages can be induced whenthe auditor remarks too much or too little in the audit report. Both Type I and Type II errorsmade by the auditor can damage the client and may form the basis for a potential monetaryclaim.

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[pt] Com o aumento da longevidade populacional, é natural que diversas áreas do saber e da atuação humana estejam voltando suas atenções ao envelhecimento, em abordagens múltiplas e mesmo antagônicas. Nesse cenário, o objetivo deste trabalho é apontar possíveis caminhos para a atividade do design em um mundo em envelhecimento. Porque o design é uma atividade interdisciplinar e seu processo se dá em parceria de campos distintos da atuação humana, o primeiro passo foi investigar o que é o envelhecimento, em revisão bibliográfica que contemplou publicações de diferentes áreas do conhecimento e se concentrou nas ciências da saúde. Teve destaque o Relatório Mundial de Envelhecimento e Saúde da Organização Mundial da Saúde, por abordar o assunto da perspectiva do corpo, do indivíduo e da sociedade. Porque o design visa transformar realidades para outras mais desejáveis, foram investigadas definições de envelhecimento bem-sucedido, ativo e saudável, tendo sido identificados os seguintes conceitos pertinentes para a atuação: funcionalidade, independência, autonomia e resiliência. Diante da infinidade de possibilidades de atuar em prol de um melhor envelhecimento, o recorte deste trabalho foi definido como as alterações funcionais relacionadas ao envelhecimento. Porque o design concretiza soluções a partir de produtos tangíveis, foi feito levantamento e reflexão de produtos projetados com a intenção de mitigar essas alterações. Considerando que o design é uma atividade que tem como foco o indivíduo, foram criados métodos qualitativos para aproximação do público idoso com o objetivo de favorecer relatos de experiências sobre o envelhecimento, sobre os conceitos identificados e sobre os sentimentos e comportamentos envolvidos na decisão de uso ou não uso de objetos de auxílio. / [en] With the increase of population longevity, several areas of knowledge and human performance are naturally turning their attention towards ageing in multiple and even antagonistic approaches. In this scenario, this thesis goal is to establish directions for the activity of design in an ageing world. Due to the interdisciplinary essence of design, the first step was to investigate what ageing is in a bibliographic review that included publications from different areas of knowledge focusing on the health sciences. The World Health Organization s World Report on Ageing and Health was highlighted for addressing the subject from the perspective of the body, the individual, and society. Because design activity aims at transforming realities for the better, definitions of successful, active, and healthy ageing were investigated. The following relevant concepts for action were then identified: functionality, independence, autonomy and resilience. Due to the endless possibilities of action towards better ageing, this research extract is defined particularly by the functional changes related to ageing. Since materializing solutions into tangible products is the bedrock of design, searching for products intended to mitigate these changes was the focus of our reflections. Considering design also as an activity which focuses on the individual, qualitative methods were created with the objective of favoring first-hand reports on the experiences of ageing, of the concepts identified, and of the feelings and behaviors involved in the decision to use or not to use assistive objects.

The thesis explores the white Rhodesian nationalist project led by the Rhodesian Front (RF) government in the UDI-period of 1965 to 1979. It seeks to examine the character and content of RF nation-building, arguing that it is important to consider the context of wider global and regional trends of nationalism at the time. Thus, it places the white Rhodesia within wider 'British World' studies of settler societies within the British Empire, but also compares it to other African nationalist movements in the 1960s and 1970s. It studies white Rhodesian nationalism on its own terms as a sincere, albeit unrealistic, alternative to majority-rule independence, and considers how the RF adapted over the period in its continuing attempts to justify minority-rule in an era of global decolonisation. Two thematic sections examine the RF's nation-building project in systematic detail. The first section, on symbolism, considers Rhodesia's processes of 'symbolic decolonisation'. This involved white Rhodesians creating new national symbols not associated with Britain or the British Empire. Processes by which new national symbols were chosen are used as a lens to explore white Rhodesian debates about their 'new' nation after the Unilateral Declaration of Independence (UDI) was taken in 1965. They reveal the ambiguities and complexities at the heart of the RF's nation-building project; a project that was frequently exclusionary and hotly contested at every opportunity. The second section explores how history was used to help create and defend the nation, adding to studies of the use of history in nationalist projects. It considers a range of non-professional sites of history-making, demonstrating the complicated relationships between these different sites and the state's wider nationalist agenda. It also explores how history was invoked to justify and defend minority-rule independence both before and after UDI.

This thesis explores how learner independence was implemented as a curricular goal at a tertiary level Preparatory Programme (PP) in the United Arab Emirates. This exploratory-interpretive case study shows how students and teachers at the English programme responded to an Independent Learning Log (ILL) and how they interpreted learner autonomy with respect to the ILL. The study analyzes how various interpretations of autonomy affected the students’ and teachers’ attitudes towards the ILL. The interviews and the surveys used in this study were conducted between 20122014. The data was examined using Critical Discourse Analysis and was coded with NVivo software. As a result of the data analysis, the researcher identified themes related to student and teacher roles in the promotion of autonomy, learner representations in TESOL, and issues of control and agency, in the language classroom and out-of-class. The findings suggest that, in the teachers’ discourse, students are assigned passive roles and are often represented as lacking, deficient, and in need of control. Furthermore, the teachers are represented as the agents and controllers of education. These findings are supported by other studies from different cultural settings. This suggests that the US and THEM divide is not unique to the context of this study, but, rather, that it reflects a broader issue that is characteristic of TESOL discourse. In the discussion section, the researcher demonstrates how the themes identified in this study draw on a Social Order perspective in education. It is argued that this conceptual model remains ingrained in teachers’ and students’ group consciousness as the default model for learning. We conclude that learner independence as an educational goal is incompatible with this way in which students and teachers conceptualise education. In order for autonomy to become a feasible educational goal, we need to re-think how we organise language learning and what roles teachers and students assign each other. Overall, this case study reveals the problems that educators may face when promoting autonomy in a language programme. An understanding of these issues may help future language programmes develop better strategies towards fostering learner autonomy at an institutional level.

DALTON PLAN, its application and realization as of an educational system This work brings results of a survey of the realization and application of the dalton plan as of an educational system in czech and foreign schools. It concentrates on the impact of the enforcement of the principles of this system on school teachers and directors but mainly on students and their parents. It characterizes the specifications of the dalton plan in the Czech Republic and contrasts them, above all, with dalton in Holland but also with other countries in the world. The theoretical part of this work summarizes facts concerning history, principles, personalities and places connected with dalton. The practical part follows the ultimate methods used at different school stages, benefits and problems linked with application of dalton methods at schools. This work also involves some ideas and quotes some teachers of the dalton schools, which I have visited during my school practice and while collecting data for this work. The picture apendix of this work is an actual evidence of a real life of a dalton school in the Czech Republic.

La rationalisation du parlementarisme se définit comme la constitutionnalisation du principe parlementaire, c’est-à-dire le fait de soumettre complètement la vie politique au droit constitutionnel. C'est le fait de normaliser la vie parlementaire par des règles constitutionnelles pour lutter contre le despotisme du parlement. Cette idée a été prise en compte, dès 1918, par les nouvelles Constitutions Européennes. Plusieurs États arabes s’en sont ensuite inspirés dans leur constitution. Compte tenu de l'importante de cette rationalisation, les constituants se sont préoccupés de renforcer l’exécutif face au parlement et ont tenté de préserver la stabilité du gouvernement face aux embuscades parlementaires. Ce sujet est important, surtout dans un pays arabe comme le Koweït, où l'expérience de la démocratie parlementaire est encore jeune, pour montrer les tentatives constitutionnelles concernant la rationalisation du parlementarisme et la question du contrôle politique. Les constituants koweïtiens se sont efforcés d’établir une rationalisation du parlementarisme concernant la question de contrôle politique du gouvernement afin d’en assurer la stabilité. Cette étude, au regard de l’expérience française permet de préciser les mécanismes de la rationalisation du parlementarisme adoptée dans les deux États. Ces deux états ont opté pour un régime parlementaire, cependant ils diffèrent concernant l’organisation politique dans leurs pays respectifs, ainsi que la mise en œuvre des mécanismes de la rationalisation du parlementarisme. / The rationalized parliamentarism defines itself as the constitutionalisation of the parliamentary principle that is the act of completely submitting the political life to the constitutional law. This idea was introduced in the new European Constitutions as early as 1918. Several Arab States were inspired by it in their constitutions. It meant normalizing the parliamentary life by constitutional rules to fight the tyranny of the parliament. The constitutional competence granted to the parliament, to watch the activities of the government counts among the major principles of the parliamentary system and is a typical element of the relationships between the powers in a parliamentary system. The constituents’ concern resulted in a double effort: to ensure, through constitutional procedures, both the right of the Assemblies to control the government and the political stability of the government. This subject is important, especially in an Arab Country such as Kuwait where the experience of the parliamentary democracy is still young, in order to show the constitutional attempts concerning the rationalization of the parliamentary government and the question of the political control. This study, with regard to the French experience, allows to put some light on the mechanisms of rationalised parliamentarism adopted in both States. These states have both opted for a parliamentary system, however they differ concerning the political organization in their respective countries, as well as the implementation of the mechanisms of rationalised parliamentarism.