Kundfordringar har en osäker karaktär vilket skapar svårigheter vid värdering. Enligt svensk lagstiftning ska kundfordringar värderas till det belopp som förväntas inflyta. God redovisningssed sätter gränser för hur kundfordringar ska värderas och ger utrymme för möjliga värderingsprinciper. Då kundfordringar ingår i omsättningstillgångar, vilka anses vara några av de mest manipulativa kontona i det finansiella redovisningssystemet, behövs studier inom ämnet.Studiens syfte är att besvara hur missvisande redovisning av kundfordringar kan undvikas samt undersöka och jämföra hur kundfordringar framställs i årsredovisningar. En undersökning genomförs på tio olika företag som är noterade på Stockholmsbörsens lista över stora företag, Large cap. Granskning av de tio olika företagen sker på deras årsredovisningar, genom kodifiering av olika ämnesområden, för analys och jämförelse av innehållet.På grund av de många värderingsalternativ som finns beträffande kundfordringar är första steget för företagen att bedöma vilken som är mest passande utifrån verksamhetens art. De företag som har begränsad kreditförsäljning bör tillämpa individuell metod för värdering av kundfordringar medan företag med stor kreditförsäljning, på grund av kostnader och tidskrav, troligtvis kommer att välja kollektiv metod. Dessutom bör en kombination av aging method och global method användas för nedskrivning, vilket skapar ett mer trovärdigt värde då hänsyn tas både till balans- och resultaträkning.Det viktigaste är att företagen är öppna med vad de gör, oavsett vilka val de gör vid värdering av kundfordringar, för att en rättvis bild av kundfordringarnas värde ska kunna ges. Dessutom ska företagens redovisning spegla begriplighet, relevans, tillförlitlighet och jämförbarhet för att uppnå rättvisande bild, vilket tyvärr inte stöds i den lagstiftning som existerar idag. För att få rättvis bild av kundfordringar behövs mer disclosure av relevant information.Undersökningen resulterade i att stora skillnader mellan företagens disclosure av kundfordringar uppdagades. Majoriteten redovisade kundfordringar i en separat post i balansräkningen medan några redovisade aggregerad information om kortfristiga fordringar. Otillräcklig information gavs kring vald värderingsmetod vilket resulterade i att uppfattningen att företag med hög kreditförsäljning bör ha en mer detaljerad framställning kring kundfordringarnas betydelse och hur redovisat värde har beräknats. Det behövs och bör ställas högre krav på disclosure av kundfordringar, då det skulle innebära högre kvalitet och större tillförlitlighet. Förtydligande av standarder och riktlinjer samt högre och klart ställda krav skulle medföra att en mer rättvisande bild skulle kunna skapas. / Program: Civilekonomprogrammet

O objetivo deste estudo foi compreender o modo como ocorre a revelação (ou não) da causa morte dos pais do ponto de vista dos jovens órfãos por aids. Descreveu-se a trajetória de vida de jovens órfãos soronegativos e os sentidos da orfandade para esses jovens. O processo de revelação é emblemático do cenário compartilhado pelas pessoas afetadas pela epidemia da aids também no contexto brasileiro, profundamente marcado pelos estigmas associados à aids. A revelação expressa uma mediação intersubjetiva central ao contexto da aids, mais raro na experiência de outros agravos de saúde. Quando o tema da revelação é abordado na literatura internacional, mais frequentemente trata do modo como profissionais de saúde devem revelar a soropositividade, do modo como pessoas vivendo com aids contam o seu diagnóstico para parceiros sexuais, filhos e profissionais de saúde e, em menor frequência, como órfãos revelam a própria sorologia ou a dos pais. O estudo de desenho qualitativo analisou entrevistas realizadas com treze jovens de ambos os sexos que, no momento da entrevista, estavam majoritariamente no final da adolescência. As entrevistas abordaram sua estrutura familiar e doméstica, suas lembranças e a experiência da perda dos pais e de orfandade. Exploramos na entrevista cenas de revelação da causa morte dos pais, especialmente como lidavam, como comunicavam, ou não, sobre a causa morte por aids para outras pessoas, nomeada como revelação secundária. Nenhum dos entrevistados se identificou centralmente como órfão noção que é associada ao abandono. A trajetória de vida dos participantes indica que não estavam vivendo em condições de grande vulnerabilidade socioeconômica, quase todos trabalhavam e/ou estudavam e ninguém referiu ter sofrido discriminação na escola ou no trabalho, apesar de temerem a estigmatização e a discriminação que impede metade deles de revelar sua experiência pessoal com a aids. Observou-se que como em outros países, pais e/ou cuidadores tiveram dificuldades com a revelação do diagnóstico a seus filhos e que metade dos jovens não revelou a causa de morte dos pais por medo do estigma. A não revelação gerou o gerenciamento de um segredo de família e o desafio de dar conta de múltiplas revelações do comportamento dos pais e de outros segredos que o medo da discriminação produz / The purpose of this study was to comprehend the emotional and interpersonal effects of parents death by AIDS from seronegative young orphans point of view. Lifes trajectory of seronegative young orphans has been described, the meaning of orphanhood, their experience with AIDS diagnostic disclosure from their father, mother, or both. The disclosure process is emblematic of the shared scenario of people affected by AIDS, also in the Brazilian context marked by stigmas associated to AIDS. Disclosure expresses an intersubjective central mediation to AIDS experience, rarer in other health problems. In the literature, when the issue of disclosure is approached, it is usually about how health professionals must disclose to patients their seropositive condition, and the way people living with AIDS talk about their diagnostic to sexual partners, their children and to health professionals, rarely how orphans disclose your own, or of your parents, seropositive condition. This qualitative study interviewed a group of thirteen youth, male or female, that in the moment of interview were ending adolescence. The interview covered their familiar and domestic structure, their memories and experience of parents illness, death and orphanhood. In addition, parents death disclosure scenes were explored in the interviews, focusing on how to deal with those, how to disclose, or not, about their parents causa mortis to other people, named as secondary disclosure. Neither of interviewees has identified himself/herself as an orphan - in their perspective associated to neglect. They are not living under strong social-economic vulnerability condition. Almost all interviewees were working or studying, and anybody has reported discrimination at school or at work, although they were afraid about stigmatization and discrimination that prevented, half of them, to disclose their AIDS personal experience. Also, like in other countries, parents or caregivers had difficulties to disclosure the AIDS diagnostic to their sons and half of cohort did not disclose fearing stigma. The decision of non-disclosure produced constant management of a family secret and lead to the challenge in dealing with multiple disclosures about parents behavior and other secrets that the discrimination fear produces

Informational problems are prevalent in political organizations. To understand incentive structures, transparency and policy expertise in political organizations, we need to examine their informational problems. This collection of essays is a contribution to the theory and application of information revelation in political organizations. In Chapter 1, I develop a theory of office incentives in a setting in which agents’ effort is crucial for learning policy information. Many organizations, such as government agencies and NGOs, learn about policy effectiveness through de- centralized experimentation. However, unobserved effort by an agent can affect the outcome of an experiment, thus limiting its informativeness. A principal can improve the informativeness of an experiment by motivating the agent, using of- fice as an incentive. The principal may keep the agent in office only when the outcome of an experiment is good, thereby creating high-powered office incen- tives for the agent. High-powered office incentives motivate the agent’s effort in implementing the experiment in order to stay in office. However, they also reduce the agent’s expected informational benefits from experimentation, which can reduce the effort expended by the agent in implementing the experiment. The degree to which the agent values achieving organizational goals affects such trade-offs. I show that the principal is more likely to use high-powered incentives when the agent places a high value on achieving organizational goals and when multiple agents implement the same experiment. In Chapter 2, I analyze a model where an autocrat may choose transparency in disclosing information to members of ruling group, particular information per- taining to the effectiveness of valence-policy by her. The effectiveness of the au- tocrat’s policy directly reflects her competence. The members’ belief about auto- crat’s competence in valence-policy making affects their support. If the autocrat is transparent about policy effectiveness, particularly tell the truth of an ineffec- tive policy, a favorable message of policy effectiveness will be convincing. The members will support the autocrat upon receiving a favorable message thereby. However, transparency also means a higher frequency of unfavorable message which leads to the withdrawal of support by the members of ruling group. The model shows the effect of intra elite conflicts on transparency. When the rul- ing faction doesn’t depend much on the autocrat, the autocrat tends to be more transparent. Further, there is a non-monotonic relationship between the degree of ideological conflict among competing factions and transparency. As conflict increases, transparency increases up to a threshold. Beyond this threshold, in- creased conflict is associated with reduced transparency. In addition, the model has implications on quality of bureaucracies that gather and report information. Finally, in Chapter 3, I study how political polarization at the mass level af- fects politicians’ policy making in common value issues. In the model, politicians representing two groups of voters with divergent ideologies compete for office. Voters have limited information about policy as well as politicians’ competence in policy making. After observing the incumbent’s policy choice, voters make voting decisions. I study two variations of election. First, there is a majority group and a minority group in the society. Second, society is composed of two competitive groups. In both variations, I show that in a society with a high level of polariza- tion, the incumbent politician is more likely to exercise her expertise regarding common value issues.

No description available.

Pesquisa descritiva e qualiquantitativa que resgatou representações sociais de profissionais de saúde e pacientes referentes ao modo de comunicação do diagnóstico da tuberculose e adesão ao tratamento. O trabalho buscou analisar o conteúdo discursivo baseado nas discussões sobre Conscientização desenvolvidas por Paulo Freire. Realizou-se entrevista semi-estruturada com 39 profissionais envolvidos com a entrevista inicial de diagnóstico e 34 pacientes adultos em tratamento da tuberculose em 22 unidades de saúde da região Sul/São Paulo. Questionados sobre a entrevista inicial de diagnóstico, os pacientes entendem este momento de modo amplo, para além da consulta onde receberam a notícia oficial. Entretanto, para profissionais, o momento da notícia é bem delimitado e revela que o diagnóstico possui um caráter tecnológico. Questionados sobre o modo de dar a notícia de sorte a incentivar o paciente a se tratar, uma das categorias expressadas pelos pacientes traz a importância de se discutir tudo aquilo que envolve a doença, contexto e vida do paciente. Em contrapartida, profissionais se importam com o conteúdo a ser informado, mantendo o caráter tecnológico da informação. Questionados sobre os modos de dar a notícia que podem desmotivar o paciente a se tratar, pacientes e profissionais trazem a importância do entendimento do tratamento (aspecto cognitivo) e do respeito e vínculo (aspecto psíquico ou afetivo) para não haver desistência. Com relação ao tratamento parecer complicado quando explicado durante a notícia (aspecto comportamental) pacientes e profissionais discordam desta opção. Algumas ideias centrais destes dois grupos concordam que o tratamento é complicado e isso pode fazer o paciente desistir. Segundo Paulo Freire, toda ação educativa deve ser precedida de reflexão sobre o homem e o meio de vida para que não se torne pré-fabricada e inoperante. Por isso ampliar as discussões sobre o que envolve a doença, contexto e vida do paciente pode contribuir para um entendimento mais completo da situação. Apesar do tratamento da tuberculose ser complicado e, portanto, desmotivante, promover o entendimento do paciente, respeitá-lo e construir um vínculo podem contribuir para a adesão, na visão de pacientes e de profissionais de saúde / Descriptive and qualitative-quantitative research that rescued social respresentations of health professionals and patients in relation to mode of communication of tuberculosis diagnosis and treatment adherence. The study aimed to analyze the discursive content based on discussions about Conscientization developed by Paulo Freire. Semi-structured interviews were performed with 39 professionals involved with the initial diagnostic interview and 34 adult patients in 22 health units in South Region, Sao Paulo. Asked about initial diagnostic interview, patients understand this point broadly, far beyond the consultation where they received the official news. However, for professionals, the moment of the news is well defined and reveals that the diagnosis has a technological character. Asked how to break the news so as to encourage the patient to treatment, one of the categories expressed by patients brings the importance of discussing everything that involves the disease, context and patients life. In contrast, professionals care about the content to be informed, keeping the technological character of the information. Asked about ways to break the news that might discourage the patient to treatment, patients and professionals bring the importance of understanding about treatment (cognitive aspect) and respect and bond (psychic or affective aspect) so as to avoid abandonment. Regarding the fact that the treatment seems complicated when explained in the news (behavioral aspect), both patients and professionals oppose to this option. Some central ideas of these two groups agree that treatment is complicated and can make patient to give it up. According to Paulo Freire, all educational activity must be preceded by reflection on the human being and the lifestyle so that it does not turn out prefabricated and inoperative. Therefore, expanding the discussions on what involves the disease, context and patients life can contribute to a more complete understanding of the situation. Although the treatment of tuberculosis is complicated, and therefore disappointing, to promote the understanding of the patient, to respect him and to build a bond with him can contribute to the adherence, both in patients and health professionals point of view

O objetivo deste estudo foi compreender o modo como ocorre a revelação (ou não) da causa morte dos pais do ponto de vista dos jovens órfãos por aids. Descreveu-se a trajetória de vida de jovens órfãos soronegativos e os sentidos da orfandade para esses jovens. O processo de revelação é emblemático do cenário compartilhado pelas pessoas afetadas pela epidemia da aids também no contexto brasileiro, profundamente marcado pelos estigmas associados à aids. A revelação expressa uma mediação intersubjetiva central ao contexto da aids, mais raro na experiência de outros agravos de saúde. Quando o tema da revelação é abordado na literatura internacional, mais frequentemente trata do modo como profissionais de saúde devem revelar a soropositividade, do modo como pessoas vivendo com aids contam o seu diagnóstico para parceiros sexuais, filhos e profissionais de saúde e, em menor frequência, como órfãos revelam a própria sorologia ou a dos pais. O estudo de desenho qualitativo analisou entrevistas realizadas com treze jovens de ambos os sexos que, no momento da entrevista, estavam majoritariamente no final da adolescência. As entrevistas abordaram sua estrutura familiar e doméstica, suas lembranças e a experiência da perda dos pais e de orfandade. Exploramos na entrevista cenas de revelação da causa morte dos pais, especialmente como lidavam, como comunicavam, ou não, sobre a causa morte por aids para outras pessoas, nomeada como revelação secundária. Nenhum dos entrevistados se identificou centralmente como órfão noção que é associada ao abandono. A trajetória de vida dos participantes indica que não estavam vivendo em condições de grande vulnerabilidade socioeconômica, quase todos trabalhavam e/ou estudavam e ninguém referiu ter sofrido discriminação na escola ou no trabalho, apesar de temerem a estigmatização e a discriminação que impede metade deles de revelar sua experiência pessoal com a aids. Observou-se que como em outros países, pais e/ou cuidadores tiveram dificuldades com a revelação do diagnóstico a seus filhos e que metade dos jovens não revelou a causa de morte dos pais por medo do estigma. A não revelação gerou o gerenciamento de um segredo de família e o desafio de dar conta de múltiplas revelações do comportamento dos pais e de outros segredos que o medo da discriminação produz / The purpose of this study was to comprehend the emotional and interpersonal effects of parents death by AIDS from seronegative young orphans point of view. Lifes trajectory of seronegative young orphans has been described, the meaning of orphanhood, their experience with AIDS diagnostic disclosure from their father, mother, or both. The disclosure process is emblematic of the shared scenario of people affected by AIDS, also in the Brazilian context marked by stigmas associated to AIDS. Disclosure expresses an intersubjective central mediation to AIDS experience, rarer in other health problems. In the literature, when the issue of disclosure is approached, it is usually about how health professionals must disclose to patients their seropositive condition, and the way people living with AIDS talk about their diagnostic to sexual partners, their children and to health professionals, rarely how orphans disclose your own, or of your parents, seropositive condition. This qualitative study interviewed a group of thirteen youth, male or female, that in the moment of interview were ending adolescence. The interview covered their familiar and domestic structure, their memories and experience of parents illness, death and orphanhood. In addition, parents death disclosure scenes were explored in the interviews, focusing on how to deal with those, how to disclose, or not, about their parents causa mortis to other people, named as secondary disclosure. Neither of interviewees has identified himself/herself as an orphan - in their perspective associated to neglect. They are not living under strong social-economic vulnerability condition. Almost all interviewees were working or studying, and anybody has reported discrimination at school or at work, although they were afraid about stigmatization and discrimination that prevented, half of them, to disclose their AIDS personal experience. Also, like in other countries, parents or caregivers had difficulties to disclosure the AIDS diagnostic to their sons and half of cohort did not disclose fearing stigma. The decision of non-disclosure produced constant management of a family secret and lead to the challenge in dealing with multiple disclosures about parents behavior and other secrets that the discrimination fear produces

This thesis is a hermeneutic phenomenological study of the concept of disclosure in maternity care contexts using the example of sexual orientation. There is a significant body of literature within psychology and sociology relating to the health and social purposes and consequences of disclosure. There is a further body of outcomes-focused evidence relating to disclosure of sexual orientation in health care. There is, however, little research undertaken into the disclosure of sexual orientation in pregnancy as an action with motive and purpose. This study aimed to address this issue. The study employed unstructured interviews with eight lesbian mothers, seven of whom were birth mothers and one was a social mother. The hermeneutic method used an iterative process of analysis integrating researcher pre-understandings, thematic analysis of individual interview transcripts and broader analysis of the individual interview data within the total interview data, exploring the parts within the whole. The aim was to identify the shared meaning of disclosure for the participants Data analysis resulted in five main themes: being invisible/visible; being upfront; being me; being entitled; being safe. An additional finding was the process of managing negativity through strategies such as rationalisation. Three encompassing concepts were identified: protection; power; and identity. Two motivations for disclosure were also identified: pro-action and altruism The thesis concludes that disclosure is a motivated and purposeful act which has real meaning and consequences. It makes extensive recommendations for midwifery practice including acknowledging the disclosure, understanding the legal complexity, and recognising the lesbian family. Recommendations for policy suggest having explicit and detailed policies that include information about how to be inclusive rather than only abstract concepts of inclusion. Recommendations for research include qualitative and quantitative research with midwives about attitudes and knowledge as well as research exploring the role of the social mother in promoting family health outcomes.

This study investigates the transactional relationship between father involvement and adolescent self-disclosure from early to midadolescence. Four hundred and ninety-six adolescents reported on their general self-disclosure to fathers, and mothers reported on father involvement behaviors and maternal involvement behaviors at ages 11, 13, and 15. Results from a longitudinal cross-lagged model indicated a unidirectional relationship from father involvement to child self-disclosure in both early and midadolescence, and a transactional relationship from adolescent self-disclosure to father involvement in early adolescence. A multiple group analysis by gender revealed that both unidirectional and transactional relationships were significant for boys only. Future research efforts should be sensitive to developmental changes and gender differences within father-child communication processes across adolescence.

Purpose: As a group, adults who stutter (AWS) are vulnerable to experiencing distress and other negative psychological health outcomes. However, not all AWS experience elevated levels of distress, and little is known about why some people are resilient while others struggle to cope. In the current study, stuttering was conceptualized as a type of concealable stigmatized identity (CSI). The purpose of this study was to determine if stigma-identity constructs that contribute to variability in distress among groups of people with other types of CSIs also contribute to psychological health outcomes among AWS. The specific stigma-identity constructs that were examined include salience (the extent that a person thinks about stuttering), centrality (how much a person defines themselves by stuttering), concealment (the extent that a person attempts to keep stuttering a secret from others), and disclosure (the frequency in which a person tells others about stuttering). Methods: A sample of 505 AWS completed an online survey that included measures of salience, centrality, concealment, disclosure, demographics, self-rated stuttering severity, psychological distress, and adverse impact of stuttering on quality of life. Correlational and hierarchical regression analyses were performed to (1) determine the extent that stigma-identity constructs explain variability in psychological health outcomes among AWS and (2) identify unique relationships between each of the stigma-identity constructs and psychological health outcomes. Additionally, self-rated stuttering severity was investigated as a potential moderator of the relationships between stigma-identity constructs and psychological health outcomes. Results: Together, the stigma-identity constructs accounted for a significant proportion of the variability in distress (~25%) and adverse impact of stuttering on quality of life (~30%) among AWS. Salience, centrality, and concealment were positively associated with and predictive of distress and adverse impact of stuttering on quality of life after controlling for demographics and neuroticism. Further, self-rated stuttering severity moderated the relationship between centrality and adverse impact of stuttering on quality of life. Specifically, high centrality was only associated with more adverse impact of stuttering on quality of life among people with moderate and high self-rated stuttering severity. Disclosure did not have a consistent reliable relationship with either psychological health outcome. Conclusions: The results from this study provide evidence that it is both appropriate and useful to conceptualize stuttering as a type of CSI. That is, variability in psychological health outcomes among AWS can be explained to a large extent by individual differences in the ways people think about and behave in relation to their stuttering identity. Speech-language pathologists should be aware of the relationships that salience, centrality, and concealment have with psychological health outcomes among AWS and should consider the implications for stuttering intervention.

Sustainability within the spheres of environmental and social awareness have become increasing salient issues in the world today. This is addressed within the corporate world through Corporate Social Responsibility (CSR) disclosure and reporting. However, the reporting and disclosure surrounding such issues remains at a disadvantage in comparison to that of financial reporting. These issues not only govern sustainability and awareness itself but increasing investor and stakeholder decisions concerning firms connected to these issues. This thesis aims to explore the issues encountered today in CSR reporting. It reviews current literature on regional differences, current methods of CSR disclosure, and the drawbacks of current reporting standards. To address these topics, there is a review of the definition of a stakeholder, its development over time and how stakeholders are prioritized and affected by the actions of firms. With the definition of a stakeholder established, the thesis reviews the relationship between different stakeholders and CSR disclosure and how this can be applied in order to increase the quality and consistency of CSR reporting. Finally, trends in CSR and differences within sectors and regions are considered and it is determined that there has to be a development of standardization through a current reporting standard, in order to ensure congruency of information across nations and sectors, allowing investors and stakeholders to make better informed decisions through the provided sustainability information.