I samhället finns flera lagar och föreskrifter för att garantera barn trygga uppväxtvillkor. Trots regelverk kan konstateras en ökning vad gäller barn som far illa. Avgörande för efterlevnaden av fastlagda bestämmelser är bland annat distriktssköterskans, inom barnhälsovården, möjligheter till att uppmärksamma signaler kring barns situation samt att vid behov vidta adekvata åtgärder. Det finns dock flera faktorer som kan vara avgörande för distriktssköterskans ställningstagande. Syftet med studien är att beskriva faktorer som påverkar distriktssköterskans beslut om en anmälan till socialtjänsten om att ett barn far illa. Sammanlagt åtta distriktssköterskor inom BVC-verksamhet i Västra Götalandsregionen har intervjuats. Studien har en kvalitativ inriktning. Materialet har analyserats induktivt med kvalitativ innehållsanalys som metod. Resultatet visar flertalet faktorer som påverkar distriktssköterskans beslut om en anmälan till socialtjänsten på olika sätt. Ett bra samspel med familjen underlättar distriktssköterskans beslut, behov finns dock av möjligheter till stöd på olika sätt från tillgängliga resurser för att underlätta i processen. Samverkan med socialtjänsten ser olika ut men överlag önskar distriktssköterskorna att samarbetet mellan parterna förbättras för att minska de faktorer som försvårar. Distriktssköterskorna ser yrkeserfarenhet som en underlättande faktor. I studien framkommer också svårigheten i att både vara professionell och samtidigt människa som påverkas känslomässigt i svåra situationer. Samtliga faktorer diskuteras i relation till varandra och i relation till studiens syfte. Resultatet kan användas för att öka distriktssköterskans medvetenhet om vad som kan påverka ett beslut om en anmälan kring utsatta barn vilket i sin tur bidrar till bättre förutsättningar för barn i det fortsatta livet. / Program: Specialistsjuksköterskeutbildning med inriktning mot distriktssköterska

Syfte: Syftet med studien är att förklara hur mängden hållbarhetsinformation företag ger ut påverkas när hållbarhetsrapportering är obligatorisk. Metod: Denna studie har utgått från en kvantitativ metod med ett positivistiskt synsätt och en deduktiv ansats. Vi har samlat in data med hjälp av innehållsanalys och sekundäranalys som sedan har analyserats med hjälp av deskriptiv statistik, Pearsons korrelationskoefficient och multipel linjär regressionsanalys. Slutsats: I denna studie har vi kommit fram till att införande av obligatorisk hållbarhetsrapportering leder till att företag rapporterar större mängd hållbarhetsinformation, som vi förklarar med hjälp av tvingande isomorfism. Bidrag: I denna studie bekräftar vi tidigare studier som menar att hållbarhetsinformation påverkas av reformer. Vi bekräftar även att tvingande isomorfism kan vara en anledning till varför företag rapporterar större mängd efter en reform. Vårt praktiska bidrag är att reformer kan vara ett effektivt sätt att få företag att rapportera större mängd hållbarhetsinformation. Förslag till vidare forskning: Vårt förslag till vidare forskning är att observera specifikt hur sanktioner påverkar mängden hållbarhetsinformation. Vi anser även att det skulle vara av intresse att i framtiden undersöka om ökningen i mängd hållbarhetsinformation är permanent eller om det enbart är en tillfällighet. / Aim: The aim of this study is to explain how the quantity of sustainability information companies issue is affected when sustainability reporting is mandatory. Method: This study is based on a quantitative method with a positivistic view and applies a deductible research effort. The data in this study have been collected through a content analysis and secondary analysis. To analyze the data we have used descriptive statistics, Pearson's correlation and multiple linear regression analysis. Conclusion: In this study we have come to the conclusion that the introduction of mandatory sustainability reporting leads to companies reporting more sustainability information, which we explain by means of coercive isomorphism. Contribution: In this study we confirm previous studies which conclude that sustainability disclosure is affected by sustainability reforms. We also confirm that coercive isomorphism may be a reason why companies report more after a reform. Our practical contribution is that reforms can be an effective way of getting companies to report more sustainability information. Suggestion for further research: Suggestion for further research is to study more specific how the sanction affect the quantity of sustainability information firms report. We would also suggest to research if the increase in sustainability information is temporary or permanent.

In filling their armed forces, many countries rely on conscription, which interrupts conscripts’ labor market participation and accumulation of human capital. Thus, conscription likely affects one’s future earnings. In this paper, I investigate the effects of conscription eligibility in the Netherlands and in Italy on subsequent future earnings. I use a difference-in-difference method, using women as the counterfactual, on Luxembourg Income Study data to calculate the effects of conscription eligibility. I find no systematic earnings effects of conscription. While the existence of educational deferments increase the demand for postsecondary education and hence increase future earnings, factors like military culture, military philosophy, and jobs assigned to conscripts produce different results in the two countries. I find that the Dutch conscription increased (by 6-17%) eligible young men’s earnings while the Italian conscription had no effect or slightly decreased eligible young men’s earnings.

Internships are increasingly popular in higher education (Coco, 2000; Divine et al., 2007). One reason for the increase is the benefits, both perceived and documented, associated with them (Divine et al., 2007). In addition to offering internships as electives, some programs have even begun requiring them of all students (Klein & Weiss, 2011). The policy change from elective to required internships has been evaluated very little, if at all, even though mandatory internships result in a substantial increase in cost and commitment for the departments that implement them (Divine et al., 2007). This study analyzed survey and interview data from students (past and present) who participated in a required internship through an Equine Science and Management degree program at a major land grant institution that adopted a mandatory internship requirement in 2007. The intent of the study was to deepen the understanding of the effects of a mandatory internship policy in higher education from the students’ perspective. Specifically of interest were the benefits students gain from participating in mandatory internships, their perception of the mandatory internship policy, and whether the primary reason students participated in an internship influenced the experience. A mixed-methods approach was used to identify statistically significant results and provide an in-depth understanding of the results. This study revealed that the vast majority of students who participated in a mandatory internship recognized a variety of benefits from it, viewed the experience as beneficial, and supported the policy of requiring internships. It was demonstrated that mandatory internships can empower students and aid in their professionalization. Participants also credited their internship more than their overall undergraduate experience for better preparing them at several important career skills including problem solving, job interviewing, networking, resume writing, oral presentation, interpersonal communication, and written communication. Furthermore, this study identified several statistically significant relationships between the primary reason students participated in an internship and how beneficially they view it, how much they believe it contributed to their current job, and how well it prepared them at specific career skills. The results of this study provide insight into the benefits of a mandatory internship policy from the students’ perspective.

Title of thesis: Employment of persons with disabilities Abstrakt v anglickém jazyce Persons with disabilities are a vulnerable group of citizens, and not only in terms of employment. Finding their spot in the labor market is made difficult by their handicap and often by low or incomplete education. That is why legislation is in place to help them compensate for their initial disadvantage by raising them to the same level as the rest of job seekers. The goals of this thesis are to analyze and evaluate the current regulation of the employment of people with disabilities, and to research the practical side of this issue in the current labor market. The thesis tries to find out the forms of assistance offered to persons with disabilities and the actual employment options open to these persons. The thesis consists of four chapters. The first chapter defines the basic terms. Particular attention is paid to the definition of a person with disabilities, both in the context of international and European law and within the Czech legal system. The second chapter deals in detail with the principle of equal treatment and non- discrimination in the context of labor law in general, as well as specifically related to persons with disabilities. The centerpiece of the chapter is the Anti-Discrimination Act. The third...

The experiences and needs of transgendered individuals immediately following a natural or human-caused disaster are largely ignored in practice and absent from previous academic literature. Using Schneider and Ingram's conceptualization of the social construction of target populations as a theoretical framework, the purpose of this study was to investigate the experiences and perspectives of transgendered people who sought shelter in the aftermath of a natural disaster in 2018. Data were collected through interviews with 12 displaced, transgendered individuals to explore their experiences while staying at shelters in 2018. Interview data were transcribed, inductively coded, and then a thematic analysis procedure was applied. According to the key findings, participants perceived internal threats at shelters, which may have prohibited or restricted others in the same population from seeking shelter assistance. Additionally, participants perceived that a lack of understanding of the transgender community may have resulted in dissatisfactory services being provided. Most participants in this study perceived that the biases associated with negative stereotypes were persistent and pervasive, which may have resulted in disparate treatment from cisgender community members. The positive social change implications stemming from this study include recommendations to government officials and shelter staff regarding techniques to ensure that shelter services are provided in fair and equitable ways, including the need for additional training related to the unique needs of transgendered populations. Implementing these recommendations may improve shelter conditions for the transgender community and reduce the risks associated with going to evacuation shelters to secure housing during times of disaster.

User resistance is an important issue in the implementation of an Enterprise System (ES). However, despite the prevalence of user adoption literature, user resistance literature is scarce. Although some studies have conceptualized user resistance as the opposite of user adoption, a mandatory, role-transforming system such as an ES clearly shows that users may use a system while resisting it. Although this area is highly relevant, it is theoretically underdeveloped. This study examines user resistance at the individual level of analysis to determine the underlying reasons for user resistance, the types of resistant behaviors, and the management strategies to minimize resistance. It also seeks to understand the types of users that exist during an implementation and in particular, the groups of resisters. This dissertation identifies four categories of reasons for user resistance, which comprise a total of twelve reasons for user resistance. Resistant behaviors are also identified and classified. Three categories of management strategies are also identified, comprising a total of eight management strategies that are useful in minimizing user resistance. Groups of ES users are also described and examined.

The trade of shipping is necessarily international in nature. Courts and international bodies often express the need to ensure international consistency in matters of maritime law. However, it has been an extremely difficult goal to achieve. Many countries have refused to be party to international conventions that seek to ensure comity. Some have enacted laws that reflect part but not all of those conventions, or seek to improve the protection offered by the conventions. The domestic law of each country also adds its own flavour to shipping law as recognised and applied by the courts in that jurisdiction. In 1974 Australia enacted the Trade Practices Act 1974 (Cth) (TPA), heralding a new era in corporate and commercial law. However, its impact on maritime law on Australia has only been felt over the last 10 – 15 years. It is potentially relevant to many areas of maritime law, including carriage of goods by sea, cruise ships, and towage. This thesis explores the encroachment of the TPA on a number of different areas of shipping law, using the few case examples on offer and extrapolating the impact that the TPA may have. It also considers the extent to which the TPA is stymied by simple contractual agreements to litigate or arbitrate in a non Australian forum, despite the TPA’s status as a mandatory statute within Australia. Raised at various points in the thesis is the possibility of law reform, which is a complex compendium of issues overlaid with a moral dimension – does shipping, as an industry, deserve to be exempted from the operation of the Act which sets a high standard of corporate behaviour? If so, how could that reform be shaped? In the meantime, what steps can the shipping industry take to work within the legal framework of the TPA?

Titel: Företagens behov av revision, efter avskaffandet av revisions-plikten för mindre företag i Sverige. Nivå: C-uppsats i ämnet företagsekonomi Författare: Jonas Lööw-Ohlson, Malin Vestlund Handledare: Markku PenttinenDatum: 2013-02-20 Syfte: Syftet med detta arbete är att undersöka hur revisionspliktens avskaffande påverkat de olika aktörer som berörs av denna förändring och att utifrån detta identifiera de faktorer som styr behovet och valet av frivillig revision i små aktiebolag i Sverige. Metod: Undersökningen har ett deduktivt angreppssätt med kvalitativ inriktning då insamlandet av empirisk data utgått ifrån den satta referensramen. Resultat och slutsats: Fördelar för företagen att välja frivillig revision är främst att revision anses tillföra tillförlitlighet till räkenskaperna och fungera som en kvalitetsstämpel för företaget i dess kontakter med yttre intressenter. Företagens behov av revision beror på vilka krav och förväntningar som ställs på deras redovisning från olika intressenter och hur väl revisionen hjälper företagen att uppfylla dessa krav. Det avgörande är om företagen upplever att den nytta de får av att välja frivillig revision uppväger kostnaden. Många av de farhågor och förhoppningar som de olika intressenterna hade inför avskaffandet har infriats. Det är dock ännu för tidigt att se hur skatteintäkter, skattefel och ekobrottslighet påverkats, men det ser inte ut som att det ska få så stor inverkan som förväntat, om någon alls. Det har även visat sig att inte heller räntor och lånevillkor påverkats så mycket som några intressenter trott dådetta hänt i andra länder. Bankerna riktar in sig mer på nuläget i företagen och det enda som påverkats är att det kan ta längre tid att få lån och krediter godkända om inte det finns tillräckligt bra bedömningsunderlag tillgängliga.Avskaffandet har lett till att marknaden för revisions- och redovisningsbyråer har förändrats. Det fanns olika bud om vilka som skulle vara de största förlorarna i denna förändring. Det som framkommer är att varken redovisningsbyråer eller större revisions-byråer påverkats i så stor utsträckning. Redovisningsbyråerna kan märka av en större konkurrens då många revisionsbyråer nu erbjuder redovisningstjänster i större utsträckning än tidigare. Revision ersätts av redovisningstjänster. Det har startats samarbeten mellan olika intressenter och en utveckling av regelverk i syfte att kvalitetssäkra redovisning och inkomstdeklarationer. Alla aktörer i undersökningen är positiva till en höjning av gränsvärdena till EU-nivå. Förslag till fortsatt forskning: Det skulle vara intressant att se en liknande undersökning lite längre fram i tiden med mer statistiskt underlag. Exempelvis vid 5 år och 10 år efter förändringen. Det skulle också vara intressant med en jämförelse av de företag som väljer att inte ha revisor. Hur stor andel som anlitar en redovisningsbyrå och hur stor andel sköter bokföringen själva? Finns det skillnader här mellan och inom olika branscher? Det skulle också vara intressant att se en större kvantitativ undersökning bland de berörda företagen i Sverige, gällande vilka faktorer som gjort att de valt att ha revision respektive valt att ta bort den, likt den gjord av Collis i England. Det kan vara intressant att se hur stor betydelse de påverkansfaktorer som identifierats har i företagens val och om det finns andra faktorer som kan spela in och vara mer avgörande. Exempelvis direkta krav från kreditgivare, upplevd nytta mm. Uppsatsens bidrag: Uppsatsen bidrar till en ökad förståelse hur revisionspliktens avskaffande påverkat de olika aktörerna och hur de ser på en framtida höjning av gränsvärdena till EU-nivå. Den identifierar de faktorer som styr de berörda företagens behov av revision. Den visar också de anpassningar som skett och fortfarande sker av både angreppssätt och arbetssätt, hos de berörda aktörerna, i en strävan att hjälpa företagen att leva upp till lagstiftade kvalitetskrav som finns på årsredovisning och inkomstdeklaration. Nyckelord: Revisionsplikt, obligatorisk, frivillig, revision, redovisning, avskaffande / Title: Companies needs of the audit, after the abolition of the statutory audit for smaller companies in Sweden. Level: Final assignment for Bachelor Degree in Business Administration Authors: Jonas Lööw-Ohlson & Malin Vestlund Supervisor: Markku PenttinenDate: 2013-02-20 Aim: The purpose of this work is to investigate how the abolishment of the statutory audit affected the different actors involved in this change, and that on this basis identify the factors that control the need and choice of voluntary audit for small companies in Sweden. Method: This study has a deductive, qualitative approach, as the gathering of empirical data is based on the set framework. Results and Conclusions: Benefits for companies to choose voluntary audit is primarily that the audit is considered to bring reliability to the accounts and it provides a quality stamp for the company in its dealings with external stakeholders. The companies need for audit depends on the demands and expectations placed on their accounts from different stakeholders and how well the audit helps them to meet these requirements. The decisive factor is if the companies feel that the benefits they get from choosing voluntary audit outweigh the cost. Many of the concerns and aspirations that the various stakeholders had prior to the abolishment of the statutory audit has actually become a reality. However it is still too early to see what impact the abolishment will have on taxes and financial crime, but it does not seem like it will have as big of an effect as they thought it would have, if any at all. It has also been shown that neither interest rates nor loan terms have been affected as much as some of the stakeholders expected, as that had happened in other countries. Banks focus more on the current situation of the companies and the only thing that it could affect is that it may take longer for the companies to get loans and credits approved if not good enough documentation needed for assessment is available. The abolishment has led to that the market for audit and accounting firms has changed. There were different views on what kind of firms would be the biggest losers of this change. What emerges is that neither accounting firms nor larger audit firms are affected very much. Accounting firms may notice some more competition as audit firms now offer accounting services to a greater extent than before. Audit services are replaced by accounting services. Collaborations between different stakeholders and a development of regulatory framework in order to ensure the quality of the accounts and income tax returns has been started after the abolishment. All participants in the survey are in favor of raising the limit to the EU level. Suggestions for future research: It would be interesting to see a similar study a little further ahead in time with more statistical data. For example at five and ten years after the change. It would also be interesting to have a comparison of the companies that choose not to have an auditor. How many of the companies that hires an accounting firm for help and how many that handles the bookkeeping themselves. Are there differences here between and within different industries? It would also be interesting to see a larger quantitative survey among the companies in Sweden, regarding the factors that led to the choice of keeping the audit or removing it, like the survey made by Collis in England. It might be interesting to see how significant the impact factors identified have been for the companies and if there are other factors that have made a difference and been more decisive. For example, direct claims by creditors, perceived benefits etc. Contribution of the thesis: This paper contributes to a better understanding of how the abolishment of the statutory audit affected the different actors and what they think of a future increase of the limits to EU level. It identifies the factors driving the companies need for audit. It also shows the adjustments that have occurred and still occurs in both approaches and practices, of the actors involved, in an effort to help companies meet statutory quality requirements on the annual accounts and tax returns. Keywords: Statutory Audit, mandatory, voluntary, audit, accounting, abolishment

The traditional purpose of algorithm in education is to prepare students for programming. In our effort to introduce the practically missing computing science into Czech general secondary education, we have revisited this purpose.We propose an approach, which is in better accordance with the goals of general secondary education in Czechia. The importance of programming is diminishing, while recognition of algorithmic procedures and precise (yet concise) communication of algorithms is gaining importance. This includes expressing algorithms in natural language, which is more useful for most of the students than programming. We propose criteria to evaluate such descriptions. Finally, an idea about the limitations is required (inefficient algorithms, unsolvable problems, Turing’s test). We describe these adjusted educational goals and an outline of the resulting course. Our experience with carrying out the proposed intentions is satisfactory, although we did not accomplish all the defined goals.