Titel Har granskningen påverkats?  Författare Elsa Henrysson och Johanna Löfdahl  Handledare Pernilla Broberg  Bakgrund Det senaste året har präglats av pandemin Covid-19 vilket har medfört att revisorer behövt tillämpa alternativa metoder vid inhämtandet av revisionsbevis, då arbetet övergått till att vara mer digitalt än tidigare. Covid-19 har drabbat många företag och branscher, både i positiv men främst negativ bemärkelse. Detta har bland annat resulterat i att revisorn har ställts inför att göra svårare bedömningar om exempelvis företagets fortsatta drift och vad som anses vara tillräckliga och ändamålsenliga revisionsbevis.  Syfte Syftet med denna studie är att förstå hur revisorernas tillvägagångssätt vid inhämtande av revisionsbevis har påverkats av Covid-19. Metod Studien tillämpar en kvalitativ forskningsstrategi och har sin utgångspunkt i en deduktiv forskningsansats med induktiva inslag. För datainsamlingen genomfördes 16 semistrukturerade intervjuer med revisorer från de fem största revisionsbyråerna i Sverige och som jobbat både innan och under Covid-19.  Slutsats Studiens resultat antyder att Covid-19 delvis påverkat tillvägagångssättet vid inhämtande av revisionsbevis sett till att lagerinventeringar genomförts digitalt. I annan bemärkelse har egentligen inte tillvägagångssättet påverkats avsevärt, utan har istället påverkat revisorns professionella bedömningar på grund av den osäkerhet som Covid-19 medför. Revisionskvaliteten går ännu inte att utläsa om Covid-19 haft någon inverkan på. Däremot har kvaliteten gentemot kund påverkats mer i negativ bemärkelse samt kvaliteten internt. På grund av den osäkerhet som råder kring Covid-19 anses revisorns upplevda komfort påverkats som en följd av osäkerheten men inte till följd av hur man arbetar. Vad som däremot är viktigt att poängtera är att Covid-19 upplevs ha påverkat i olika omfattning beroende på vilken bransch som revisorerna arbetar mot. / Title Has the audit been affected?  Authors Elsa Henrysson och Johanna Löfdahl  Supervisor Pernilla Broberg Introduction The past year has been characterized by Covid-19 which has affected the way auditors collect audit evidence due to new digital ways of working. Covid-19 has affected companies and businesses both in positive and foremost negative meaning. This has contributed to the auditor now needing to make more difficult judgements, especially regarding going concern and in determining what is considered to be sufficient and appropriate audit evidence. Purpose The aim of this study is to understand how the auditor's approach of collecting audit evidence has been affected by Covid-19.  Method The study is based on a qualitative research strategy where a deductive approach is applied with some inductive inputs. The collection of data consists of 16 semi-structured interviews with auditors representing the five biggest audit firms in Sweden that have worked both before and during Covid-19.  Conclusion The result indicates that Covid-19 to some extent has affected the approach to collecting audit evidence, especially considering the inventory. In other ways, the approach does not seem to have been affected drastically but has instead affected the auditors’ professional judgements due to the uncertain circumstances regarding Covid-19. The audit quality cannot yet be determined in which way it has been affected. But the customer quality and the internal quality has been affected negatively. Due to the uncertain circumstances that concerns Covid-19 is the auditors' comfort considered to be affected, but not considering in the way they work. Although, the effect of Covid-19 seems to be different depending on which business the auditor works towards.

AI applications are today implemented in a wide range of settings with the goal of achieving greater efficiency. However, these implementations can not be guaranteed to be free of risks. This study investigated how people perceive these risks and benefits, and whether there were any notable differences to be found between the domains in which they appear, in this case e-commerce/marketing and healthcare. Additionally, the relationship between the perceptions and individual positive and negative attitudes towards AI were examined by utilizing an affect heuristic framework. The findings showed that the two domains did differ from one another, as ratings of both perceived risks and benefits were higher for the healthcare domain compared to the e-commerce/marketing domain. Further, an inverse correlation between ratings of risks and benefits were found within each domain, which is consistent with the affect heuristic framework.

This thesis studies different conceptions of knowledge as they were conceived by George Berkeley and Immanuel Kant. In the first chapter we concentrate on Berkeley's pragmatic interpretation of knowledge which is based on the localization of the non-predicative judgements into the inner structure of perception. As the result there is such knowledge which is by human being used to identification of conditions for the formation of particular combinations of ideas and also to their more or less exact prognosis. We concentrate also on Berkeley's attempt to avoid "ontological" or "absolute" interpretations of "traditional concepts of metaphysics" as ,substance', an absolute existence of non-egoistic matterial being etc. In the second chapter of this thesis we are trying to study in which way is the idea of knowledge being transformed, in case that the starting point for interpretation of knowledge is, according to Kant, descriptive analysis of synthetic judgements a priori, whose proposition is the synthesis of subject and predicate. We will show that Kant contributed to the new understanding of metaphysics as transcendental research possibility of knowledge, and how were thanks to that meanings and status of subject and object transformed. We will make in the third and closing chapter complete...

This thesis will revisit the debate between moral particularists and moral generalists in the field of meta-ethics. The general aim of this project will be to come to a better understanding of the status and role of moral principles in a reasons-holistic moral landscape. The specific aim will be to develop a viable position within the particularism-generalism debate that will combine elements from both theories. My central argument will be threefold: (a) I will argue that, in a reasons-holistic moral landscape, exceptionless moral principles are not sufficient to ground the possibility of moral thought and judgement; (b) that the possibility of moral thought and judgement depends in part on a determinate set of exceptionless moral principles and an indeterminate set of defeasible moral principles; and (c) that moral principles are insufficient to codify all or most moral truths in finite and manageable terms. My position therefore is a modified version of Principled Particularism. In this thesis, despite defending a version of particularism, I will not shy away from employing generalist terminology or from accepting certain generalist assumptions. Furthermore, unlike some particularists, I will stress the necessity and utility of moral principles. This thesis will also incorporate research about moral thought and judgement from the fields of moral psychology, cognitive science, and neuroscience.

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This thesis studies different conceptions of knowledge as they were conceived by George Berkeley and Immanuel Kant. In the first chapter we concentrate on Berkeley's pragmatic interpretation of knowledge which is based on the localization of the non-predicative judgements into the inner structure of perception. As the result there is such knowledge which is by human being used to identification of conditions for the formation of particular combinations of ideas and also to their more or less exact prognosis. We concentrate also on Berkeley's attempt to avoid "ontological" or "absolute" interpretations of "traditional concepts of metaphysics" as ,substance', an absolute existence of non-egoistic matterial being etc. In the second chapter of this thesis we are trying to study in which way is the idea of knowledge being transformed, in case that the starting point for interpretation of knowledge is, according to Kant, descriptive analysis of synthetic judgements a priori, whose proposition is the synthesis of subject and predicate. We will show that Kant contributed to the new understanding of metaphysics as transcendental research possibility of knowledge, and how were thanks to that meanings and status of subject and object transformed. We will make in the third and closing chapter complete...

Detta examensarbete baserar sig på fyra frågeställningar och en hypotes kring hur den deduktiva grammatikundervisningen påverkar tyskelevers interlanguage. Undersökningen försöker visa om den deduktiva metoden t.ex. gynnar en viss elevgrupp beroende på etnicitet och genus. Undersökningen består av ett Grammaticality Judgement Test och en intervjuundersökning bland elever i grundskolans senare år skolår 8 och 9 som läser tyska som språkval. De grammatiska strukturerna som undersöks har eleverna redan blivit testade på vt 2008 i samband med den ordinarie tyskundervisningen. Genom att utgå ifrån att någon form av inlärning har inträffat tillfrågas eleverna om hur denna har skett. Resultatet visar att den deduktiva grammatikundervisningen tycks gynna flickor av både svensk och utländsk bakgrund. / This degree project is based on four questions and one hypothesis about the effects of deductive grammar instruction on the interlanguage of pupils who are learning German. The study attempts to show whether the deductive method favours a certain group of pupils due to ethnicity and gender. The study consists of a Grammaticality Judgement Test and a set of interviews conducted on pupils who are learning German as their optional choice of a foreign language in the upper primary school years 8 and 9. The grammatical structures that the pupils are tested on were taught spring term 2008 in connection with the regular German language lessons. By assuming that some kind of learning has occurred, the pupils were asked to explain how it took place. The results show that the deductive grammar instruction appears to favour girls with Swedish background as well as girls with a foreign background.

Socialstyrelsen, i sin roll av tillsynsmyndighet för den läkemedelsassisterade opiatvården, utfärdar riktlinjer för detta arbete. Av dessa framkommer vissa skyddsfaktorer av särskild vikt, vilka har operationaliserats i en factorial survey med en randomiserad och en standardiserad vinjettkomponent. Dessa bedömdes av yrkesverksamma inom underhållsbehandling, totalt 38 personer. Materialet bearbetades genom multipel regressionsanalys. Resultatet visade att tre av variablerna - psykosocial intervention, boendesituationen samt familjen/nätverkets stöd, har ungefär lika stor påverkan på bedömningar. Variabeln för sysselsättning hade ytterst marginell påverkan. Vidare visade materialet att den arbetsplats som respondenten var yrkesverksam på var viktigare för att förstå påverkan av bedömningar än någon av ovan nämnda variabler. Detta diskuteras med hjälp av de teoretiska modellerna för återhämtningskapital, handlingsutrymme och judgement theory. / The swedish national board of health and welfare is the regulatory body for the medically assisted opiate care. As such, the board issues guidelines for this field. Theese guidelines contain several recommendations concerning salutogen factors, namely housing, the role of the family and network, work and psychosocial care. These are incorporated in vignettes using the factorial survey approach, and distributed to 38 swedish opiate care professionals. The results show that while the variables family/network, housing and psychosocial care have a relatively coherent influence on professional judement, work does not. However, the single most relevant factor is the clinicians workplace to understand influence om professional judgement. The results are discussed using a framework of recovery capital and judgement theory.

För att kunna ge vård av säker och god kvalitet krävs att sjuksköterskor har kunskap inom många områden, eftersom de har ansvar för såväl bedömning, planering och genomförande, som utvärdering och dokumentation av omvårdnadsarbetet. Ett av flera ansvarsområden för sjuksköterskor i deras dagliga arbete är beslutsfattande om insättning och skötsel av perifera venkatetrar (PVK). En PVK är en tunn plastkateter som sätts in i ett blodkärl via en kanyl. PVK används vid intravenös behandling med till exempel antibiotika och andra läkemedel, blodkomponenter eller näringslösningar. En stor andel av alla patienter inom hälsooch sjukvård kommer någon gång i kontakt med en PVK och riskerar då också att utsättas för komplikationer. En vanlig komplikation i samband med PVK är tromboflebit. Tromboflebit förekommer i olika svårighetsgrader och innebär att inflammation har uppstått i blodkärlet i kombination med samtidig blodpropp. Symtom som kan uppstå är rodnad, svullnad, smärta, hårdhet i kärlet och varig infektion. Det finns kliniska riktlinjer om PVK framtagna både på nationell och på lokal nivå som fungerar som ett stöd i beslutsfattandet. Tidigare forskning har visat att kliniskt verksamma ibland inte följer riktlinjer. Anledningar till att inte riktlinjer följs kan till exempel vara att de kliniskt verksamma inte håller med om det som rekommenderas, inte känner till rekommendationerna, inte har tid eller möjlighet att påverka de beslut som fattas eller att det finns individuella faktorer att ta hänsyn till för den enskilda patienten. 52 Frågan kan ställas om sjuksköterskor använder sig av kliniska riktlinjer i sitt dagliga arbete eller om det är andra faktorer och aspekter som har betydelse och påverkar beslutsfattandet. Denna licentiatavhandling syftade till att beskriva sjuksköterskors kliniska beslutsfattande genom att fokusera på deras följsamhet till riktlinjer och beslutsresonemang om PVK. Två studier har genomförts inom ramen för denna licentiatavhandling. Studie I undersökte i vilken utsträckning sjuksköterskor följer nationella och lokala riktlinjer om PVK. PVKns placering och storlek, tiden som PVKn varit placerad i blodkärlet, dokumentation vid PVKns förband samt om det fanns tecken på tromboflebit vid PVKn var variabler som undersöktes i relation till de rekommendationer som fanns. Utifrån två protokoll samlades strukturerad data in och analyserades. Totalt 343 PVK ingick i analysen. I studie II undersöktes de tecken och påverkande faktorer som har betydelse när sjuksköterskor fattar beslut om skötsel av PVK. I studien observerades 43 sjuksköterskor i sitt dagliga arbete. Sjuksköterskorna intervjuades också dels om PVK-besluten som de fattade under observationerna, dels om deras beslutsfattande om PVK-skötsel i allmänhet. Studie I visade att sjuksköterskor delvis följer riktlinjer. Det fanns skillnader mellan de vårdavdelningar som hade nationella riktlinjer och de som hade lokala riktlinjer, i hur de olika avdelningarna valde placering, storlek och dokumenterade vid PVKns förband. PVKn hade suttit längre tid än rekommenderat i varierande utsträckning. Andelen tromboflebiter var låg (7.0%) och tromboflebiterna var milda. Det tyder på att sjuksköterskor är noga med att ta bort PVK vid tecken på komplikationer. Studie II visade att sjuksköterskor i sitt kliniska resonemang om PVK-skötsel tar hänsyn till den individuella patientsituationen, sjuksköterskans arbetssituation och erfarenhet av PVK-skötsel. Det framkom även att sjuksköterskor balanserar mellan att undvika eller minimera obehag och smärta för patienten och samtidigt förebygga komplikationer från PVKn. Resultaten från denna licentiatavhandling kan få betydelse för undervisning av sjuksköterskestudenter och även när kliniska riktlinjer ska införas på vårdavdelningar. / Every working shift nurses make several decisions, including decisions about management of peripheral venous catheters (PVC). Peripheral catheterisation is a common procedure, which affects numerous patients in health care today. PVC are for example used for intravenous infusions with antibiotics, nutrients and blood components. Having PVC in situ may lead to complications such as thrombophlebitis. Clinical guidelines have been developed within the area to assist nurses in their decision-making, but clinical guidelines are not always adhered to. There are several reasons why clinicians do not always adhere to clinical guidelines, although such adherence may lead to fewer complications. Choices for decisions regarding PVC management have been investigated in previous studies, but not in a naturalistic setting. The overall aim of this licentiate thesis was to describe nurses’ clinical decision-making through focusing on their adherence to clinical guidelines and their clinical reasoning concerning decisions of PVC. Two studies have been conducted and data were collected during a six-month period, from December 2004 to June 2005. Study I investigated nurses’ adherence to national and local PVC guidelines by focusing on time in situ, site, size and documentation at the dressing. The thrombophlebitis frequency associated with PVC in situ was also investigated. Structured observations through two protocols were carried out and data about 343 PVC were analysed. Study II investigated nurses’ clinical reasoning regarding PVC management and cues and factors of importance in the decision10 making process were analysed. Nurses were observed in their daily work with focus on PVC management. They were interviewed both about the PVC decisions made in the observed situations and about factors influencing their reasoning regarding PVC management in general. The observations facilitated the interviews. Transcribed interview texts were analysed with content analysis. The results in study I showed that thrombophlebitis frequency was 7.0% and the nurses seemed to replace or remove PVC before any severe complications arose in accordance with clinical guidelines. Nurses partly adhered to national and local guidelines concerning site, size, documentation at the dressing and time in situ. Differences in guideline adherence were observed for wards with local or national guidelines, as well as for wards with different specialities. The results indicate that local guidelines may have an impact on guideline adherence but these results need further exploration. Analysis of interview texts in study II resulted in a category system with three main categories describing cues and factors of importance in the nurses’ clinical reasoning about PVC: the individual patient situation, the nurse’s work situation, and experience of PVC management. An overall theme was also revealed in the interview texts and the nurses balance in their clinical reasoning between avoiding or minimizing discomfort and pain for the patient and preventing complications from the PVC. The results from this licentiate thesis have implications for the education of nurses as well as during implementation of clinical guidelines. / <p>Note: The papers are not included in the fulltext online.</p><p>Paper I in thesis as accepted manuscript, paper II as manuscript.</p><p></p>

The main aim of public art is to be avaliable and accessible to all. Public art is often connected to social and economical intentions in so far as its presence in the public space ought to benefit the general public. To ensure access to good art, rules and regulations determine the commissioning and procurement of public art. Councils work collaboratively to reach a unified and collective assessment of its quality. This essay argues that the legal framework nevertheless overlooks important aspects of how the quality assessment of public art succeeds in attaining its general status, where this status must co-exist with the fact that aesthetic judgements are grounded in subjective experience. The essay sets out to offer constructive recommendations for how the process surrounding such qualitative assessment of art for public space ought to work.  In order to examine the quality assessment of public art, and the ways such qualities is said to be guaranteed, I will use the competition West Link: Chronotopia (2017) as a case study. I will analyze the conditions under which the jury's assessment of the winning contribution for a new train station at Korsvägen in Gothenburg was made. By extrapolating Immanuel Kant's theory of aesthetic judgements (Critique of Judgement, 1790) I will show how aesthetic judgements can lay claim to the general validity while being rooted in subjective experience. To bridge this seemingly contradiction, I will examine the notion of sensus communis in relation to the case study.  The result of the essay shows that assessment of art depends largely on our abilities to communicate subjective appreciation. The legal framework turns out to have only a secondary role and does not limit how a jury motivates its assessment of the work's aesthetic qualities. Instead it encourages the jury in subjective reflection on the work's qualities.  The essay concludes by defending the claim that there is a pressing need to make more visible the role of aesthetic judgement in the quality assessment process of public art. Assessing with general validity must be grounded in the artwork's own premises, as manifested in our subjective impressions of them. Social communication is especially encouraged, and enables human beings to trust their own thoughts and feelings in balance with those of others. This essay thus defends the idea that public art, as an object of aesthetic judgement, has a very important role to play in our society.