<p>Audit is a common concept in Sweden. This occurs in many contexts and situations and may intend a wide spectrum of areas. It might consider environment audit, amateur audit, internal auditing, external audit etc. In the business community external audit and the associated external auditor is possibly, from the general public's side, the most recognized. The external audits purposes in big features are checking limited companies economic accounting along with the board and CEO: s management. In connection with increased requirements from the market, the own ranks and a row scandals where companies consistently created misled accounting which the external audit never detected, the internal auditing has grown himself stronger as well international as in Sweden. The internal auditing will according to their instruction from the company’s management in the specific company se to that nothing of the above occurs. Instead, this function will contribute to that the company is govern in better ways with fewer mistakes and a more reliable accounting as well financial as general. A big difference between the external audit and the internal audit which this thesis basically builds on is the theoretical knowledge that one is required to posses in order to conduct external opposite internal audit. In order to conduct external audit, the auditor need to, as described in Swedish legislation, hold a certain number academic points in specified subjects. The internal auditor however doesn´t have this kind of rules to follow. So how is quality in a function is that alone works with quality assurance assured? Well, through its own world extensive interest association, IIA, The Institute of Internal Auditors agency. This association provides a certification that persons that work with internal auditing can undergo. This certification which is standardized around in the entire world, is suitable to give the internal auditor fundamental knowledge of its intention and also to seem as a quality assurance for the internal auditing around in the globe. This certification is however rather extensive and requiring for the student. In Sweden only a minority of the internal auditors has undergone it. This thesis, which examine possible factors to why internal auditors choose to undergo this certification intend to answer this fact and the result that arrives is as follows:</p><ul><li>The employer requires this. </li><li>The employee wants to market her/him on the labor market, often on an international such. </li><li>The employee is on the verge to start up and the lead the organization in a new internal auditing department. </li></ul> / <p>Revision är ett vanligt förekommande begrepp i Sverige. Den förekommer i många sammanhang och situationer och kan avse ett vitt spektra av områden. Det kan handla om miljörevision, lekmannarevision, internrevision, externrevision etc. I den ekonomiska sfären av näringslivet är externrevision och den därtill hörande externrevisorn möjligen den, från allmänhetens sida, mest igenkända. Externrevisionen går i stora drag ut på att granska aktiebolags ekonomiska redovisning samt styrelse och VD:s löpande förvaltning av detsamma. Med anledning av höjda krav från marknaden, de egna leden samt en rad skandaler där företag konsekvent skapat vilseledande bokföring vilken revisionen inte upptäckt, har internrevisionen vuxit sig allt starkare såväl internationellt som i Sverige. Internrevisionen skall på uppdrag av företagsledningen i det specifika bolaget tillse att inget av ovanstående inträffar. Istället ska funktionen bidra till att företaget leds på ett bättre sätt med färre misstag och en mer pålitlig redovisning såväl finansiell som allmän. En skillnad mellan externrevisionen och internrevisionen vilken uppsatsen i stort bygger på är de teoretiska förkunskaper som krävs för att utöva dem. För att utöva externrevision finns det stadgat i lag och förordning att personen ska inneha ett visst antal akademiska poäng i på förhand specificerade ämnen. Internrevisorn har emellertid inte detta av lag stödda kravet. Hur kvalitetssäkras då en funktion som själva arbetar med kvalitetssäkring? Jo genom sin egen världsomfattande intresseförening, IIA, The<strong> </strong>Institute of Internal Auditors försorg. Förening tillhandahåller en certifiering vilken personer som arbetar med internrevision kan genomgå. Certifieringen är standardiserad runt om i världen och är avsedd att ge internrevisorn grundläggande kunskaper men avser även att verka som en kvalitetssäkring för internrevisionen runt om i världen. Certifieringen är emellertid tämligen omfattande och krävande för studenten och i Sverige är det endast en minoritet av internrevisorerna som genomgått den. I uppsatsen undersöks en rad tänkbara faktorer till varför internrevisorer väljer att genomå certifieringen och resultatet som framkommer är att:</p><ul><li>Arbetsgivaren ställer det som krav </li><li>Arbetstagaren vill marknadsföra sig själv på arbetsmarknaden, ofta på en internationell sådan.</li><li>Arbetsagaren ska starta upp och leda arbetet på en nystartad internrevisionsavdelning. </li><p> </p></ul>

Audit is a common concept in Sweden. This occurs in many contexts and situations and may intend a wide spectrum of areas. It might consider environment audit, amateur audit, internal auditing, external audit etc. In the business community external audit and the associated external auditor is possibly, from the general public's side, the most recognized. The external audits purposes in big features are checking limited companies economic accounting along with the board and CEO: s management. In connection with increased requirements from the market, the own ranks and a row scandals where companies consistently created misled accounting which the external audit never detected, the internal auditing has grown himself stronger as well international as in Sweden. The internal auditing will according to their instruction from the company’s management in the specific company se to that nothing of the above occurs. Instead, this function will contribute to that the company is govern in better ways with fewer mistakes and a more reliable accounting as well financial as general. A big difference between the external audit and the internal audit which this thesis basically builds on is the theoretical knowledge that one is required to posses in order to conduct external opposite internal audit. In order to conduct external audit, the auditor need to, as described in Swedish legislation, hold a certain number academic points in specified subjects. The internal auditor however doesn´t have this kind of rules to follow. So how is quality in a function is that alone works with quality assurance assured? Well, through its own world extensive interest association, IIA, The Institute of Internal Auditors agency. This association provides a certification that persons that work with internal auditing can undergo. This certification which is standardized around in the entire world, is suitable to give the internal auditor fundamental knowledge of its intention and also to seem as a quality assurance for the internal auditing around in the globe. This certification is however rather extensive and requiring for the student. In Sweden only a minority of the internal auditors has undergone it. This thesis, which examine possible factors to why internal auditors choose to undergo this certification intend to answer this fact and the result that arrives is as follows: The employer requires this. The employee wants to market her/him on the labor market, often on an international such. The employee is on the verge to start up and the lead the organization in a new internal auditing department. / Revision är ett vanligt förekommande begrepp i Sverige. Den förekommer i många sammanhang och situationer och kan avse ett vitt spektra av områden. Det kan handla om miljörevision, lekmannarevision, internrevision, externrevision etc. I den ekonomiska sfären av näringslivet är externrevision och den därtill hörande externrevisorn möjligen den, från allmänhetens sida, mest igenkända. Externrevisionen går i stora drag ut på att granska aktiebolags ekonomiska redovisning samt styrelse och VD:s löpande förvaltning av detsamma. Med anledning av höjda krav från marknaden, de egna leden samt en rad skandaler där företag konsekvent skapat vilseledande bokföring vilken revisionen inte upptäckt, har internrevisionen vuxit sig allt starkare såväl internationellt som i Sverige. Internrevisionen skall på uppdrag av företagsledningen i det specifika bolaget tillse att inget av ovanstående inträffar. Istället ska funktionen bidra till att företaget leds på ett bättre sätt med färre misstag och en mer pålitlig redovisning såväl finansiell som allmän. En skillnad mellan externrevisionen och internrevisionen vilken uppsatsen i stort bygger på är de teoretiska förkunskaper som krävs för att utöva dem. För att utöva externrevision finns det stadgat i lag och förordning att personen ska inneha ett visst antal akademiska poäng i på förhand specificerade ämnen. Internrevisorn har emellertid inte detta av lag stödda kravet. Hur kvalitetssäkras då en funktion som själva arbetar med kvalitetssäkring? Jo genom sin egen världsomfattande intresseförening, IIA, The Institute of Internal Auditors försorg. Förening tillhandahåller en certifiering vilken personer som arbetar med internrevision kan genomgå. Certifieringen är standardiserad runt om i världen och är avsedd att ge internrevisorn grundläggande kunskaper men avser även att verka som en kvalitetssäkring för internrevisionen runt om i världen. Certifieringen är emellertid tämligen omfattande och krävande för studenten och i Sverige är det endast en minoritet av internrevisorerna som genomgått den. I uppsatsen undersöks en rad tänkbara faktorer till varför internrevisorer väljer att genomå certifieringen och resultatet som framkommer är att: Arbetsgivaren ställer det som krav  Arbetstagaren vill marknadsföra sig själv på arbetsmarknaden, ofta på en internationell sådan. Arbetsagaren ska starta upp och leda arbetet på en nystartad internrevisionsavdelning.

Bakgrund: Omvårdnad är ett ord som kan ha flera olika betydelser, det kan vara ett verb som något man utövar eller en synonym med kunskap som något som erhålls. Syfte: Syftet med studien var att beskriva vad sjuksköterskor och undersköterskor ansåg inbegripas av begreppet omvårdnad och “god omvårdnad” samt vad för arbetsuppgifter de olika yrkeskategorierna utförde inom ramen för omvårdnad. Metod:Individuella intervjuer av tre sjuksköterskor och fyra undersköterskor. Innehållet analyserades med hjälp av kvalitativ innehållsanalys. Fem teman och 21 kategorier framkom. Resultat: Respondenterna uttryckte att den basala omvårdnaden hade en central roll inom begreppet omvårdnad. Vid diskussion om vad god omvårdnad innebar framhävde de flesta att ett gott bemötande var avgörande, att utföra arbetsuppgifter med omtanke och respekt. Att bedriva personcentrerad vård ansågs även ge god omvårdnad. Förutom basal omvårdnad och bemötande framkom det att medicinsk teknik var en stor del av arbetet inom omvårdnaden och att samarbete var en viktig del. Det rådde få meningsskiljaktigheter angående sjuksköterskans respektive undersköterskans arbetsuppgifter. Slutsats: Sjuksköterskorna och undersköterskorna som intervjuats har till stor del en samlad bild utav vad begreppet omvårdnad innebär. Det fokuserades mest på basal omvårdnad och gott bemötande vilket båda är två viktiga och centrala delar inom omvårdnaden. Att det inte fanns många meningsskiljaktigheter mellan undersköterskorna och sjuksköterskan kan ses som ett resultat av en tydlig arbetsfördelning. / Background: Nursing is a word that can have several meanings, it can be a verb or be synonymous with knowledge. Aim: The aim with this study was to describe what registered nurses (RN) and certified nursing assistant (CNA) perceived by the expressions nursing  and “qualitative nursing ” and what tasks at work these two different professions performed within the limits of nursing. Method: Qualitative interview study with individual interviews with three RN's and four CNA's. The content was analyzed through qualitative content analysis. Five themes and 21 categories arose. Results: The respondents expressed that the basal nursing care had a central role within the concept; nursing. At discussions about what good nursing meant, it was brought forth that a good interaction was decisive, to perform work related tasks with consideration and respect. To exercise person centered care was also considered to be good nursing. Besides basal nursing care and interactions it became apparent that medical technique is a big part of the job within nursing and that cooperation is an important part as well. There were few differences in opinions concerning RN respectively CNA job tasks. Conclusion: RN's and CNA's that were interviewed have the same general idea about what the concept nursing implies. It mainly focused on basal nursing care and good interactions, which were both considered as important parts within nursing. It can be seen that the lack of differences in opinion between CNA's and RN's is brought forth by a clear division of work between the two.

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The Forest Stewardship Council (FSC) certifies forests that have been grown in an environmentally and socially responsible manner. It attempts to increase market share for certified paper via a Business Development Plan (BDP). This thesis provides analysis of the FSCs marketing using a survey and case study approach. The survey of institutional paper buyers reveals trends that suggest that the market for FSC and other certified papers is gaining popularity with institutional buyers, even though final consumers remain price sensitive. Components of institutional behavior that might cause an organization to adopt FSC are analyzed. This analysis reveals that adoption is more likely if it is important to an institution’s stakeholders and if reputation can be increased, even given increased costs. However, much of the growth in market share of FSC remains unexplained by the BDP. Hence the market for FSC and certified paper may be expanding independent of FSC and BDP. / Agricultural and Resource Eonomics

The principal sensory modality employed in learning is vision, and that not only increases the difficulty for vision impaired students from accessing existing educational media but also the new and mostly visiocentric learning materials being offered through on-line delivery mechanisms. Using as a reference Certified Cisco Network Associate (CCNA) and IT Essentials courses, a study has been made of tools that can access such on-line systems and transcribe the materials into a form suitable for vision impaired learning. Modalities employed included haptic, tactile, audio and descriptive text. How such a multi-modal approach can achieve equivalent success for the vision impaired is demonstrated. However, the study also shows the limits of the current understanding of human perception, especially with respect to comprehending two and three dimensional objects and spaces when there is no recourse to vision.

The main aim of this thesis was to evaluate the manifestation of certified seed and farm seed in selected varieties of potatoes. The experiment started in 2015 on the estate of Agricultural faculty of the University of South Bohemia. Four varieties (Magda, Adéla, Laura, Satina) with different vegetation period were planted. The certified seed was used in step A and the farm seed was divided according to size and it was tested for the presence of virus diseases. It was established 32 plots. The harvest of testing plots was on 29th September 2015. Each plot was harvested into the separate bag. Then the size sorting was done and individual tubers were counted. Based on measured values were determined the tuber yield, the yield of table potatoes, the content of the starch and the average weight per tuber. It was also observed the number of emerged plants of each variety and the number of stems per plant. The obtained results show that the use of farm seeds in the first year doesn´t have to mean an immediate decline in yield but varieties Magda, Adéla and Satine even increased their average yield about 9 t/ha. Only the yield of variety Laura was higher in certified seed by 4 t/ha. It wasn´t proved the impact of the chosen seed to the content of starch.

Submitted by Leonardo Barcellos (lpbarcellos@gmail.com) on 2017-06-20T00:02:43Z No. of bitstreams: 1 Final version - Dissertation paper - Leonardo Barcellos.pdf: 2615722 bytes, checksum: c5b3c3f34e1c9b8347aec530d34e7f74 (MD5) / Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2017-06-21T16:00:26Z (GMT) No. of bitstreams: 1 Final version - Dissertation paper - Leonardo Barcellos.pdf: 2615722 bytes, checksum: c5b3c3f34e1c9b8347aec530d34e7f74 (MD5) / Made available in DSpace on 2017-07-05T12:25:37Z (GMT). No. of bitstreams: 1 Final version - Dissertation paper - Leonardo Barcellos.pdf: 2615722 bytes, checksum: c5b3c3f34e1c9b8347aec530d34e7f74 (MD5) Previous issue date: 2017-06-07 / This dissertation paper gathers three studies on the relationship between accounting practice and certified public accountants’ (CPAs) cognitive reflection abilities (CR-ability). The first chapter summarizes the three studies, presenting contextual information about how the research ideas and identification strategies relate to my doctoral studies. The study in the second chapter maps Brazilian CPAs’ CR-abilities to demographic characteristics, providing not only the foundational insights for the studies in the next chapters but also evidence that male and younger CPAs tend to present higher CR-abilities than female and older CPAs, as well as that employer firm size may determine CR-abilities of preparers and managers. The study in the third chapter applies a quasi-experimental approach to examine whether auditing practice is more likely to prevent CR-abilities decline than financial reports elaboration practice. The paper explores the unique counterfactual opportunity provided by the accounting setting to find that aging leads human beings to adapt information processing strategies towards Type 1 of reasoning in detriment of Type 2. But auditing practice may curb this trend. These findings make several contributions to psychology and accounting fields. The paper in the fourth chapter examines the influence of stable CPAs’ individual characteristics, i.e., CR-ability and professional experience in pressured firms, on the professional judgments behind the recognition of assets and cash flows arising from audiovisual content (AV-content). The findings suggest that CR-ability drives differential AV-content assets and cash flows classification at recognition and, ultimately, incomparable financial statements, but professional experience in pressured firms is likely to refrain such differences in the case of assets. Finally, I present my concluding remarks in the fifth chapter.

A paisagem vinícola é a expressão do trabalho do homem sobre o território, no qual imprime sua identidade cultural e marca a fixação de sua história ao longo do tempo. O objetivo desta pesquisa é investigar as modificações de uma paisagem historicamente produtiva localizada em um território vinícola certificado, o Vale dos Vinhedos, em Bento Gonçalves, RS, e seu gradativo processo de transformação. O estudo analisa esse processo, mostrando como a urbanização crescente, determinada pela também crescente valorização da terra, tem conduzido a uma grande perda dos valores culturais do território. Sob a luz da história, é discutido todo o percurso da transformação da paisagem, que vai da plantação dos primeiros parreirais, com a chegada dos imigrantes italianos à região, o surgimento dos primeiros núcleos urbanos até a recente urbanização, que passa a agregar um novo valor ao território. Esta transformação vem colocando em risco um legado de anos de história, na construção dessa paisagem singular. Estabelecer um sinal de alerta quanto ao problema é mais um dos objetivos aqui traçados. / The landscape that results from wine-producing activities is the expression of human work upon a territory, where man prints his cultural identity and retains his history throughout time. The aim of this research is to investigate the changes in a historically producing landscape, placed in a certified wine-producing territory, “Vale dos Vinhedos” (Vineyards Valley) – Bento Gonçalves, RS and its gradual transformation process. This case study analyses this process showing how the increasing urbanization, determined by the also increasing land value, brings about a remarkable loss of cultural values of this same territory. In the light of History, the whole route of landscape transformation is discussed. This route begins when the first vines are planted during the Italian immigrants’ arrival to the region, continues with the initial urban settlements and reaches the current urbanization process, which sets new land value standards to the analyzed territory. This current transformation has been threatening years of historic legacy developed during the formation of this unique landscape. Alerting to this problem is also one of the objectives hear focused.

A paisagem vinícola é a expressão do trabalho do homem sobre o território, no qual imprime sua identidade cultural e marca a fixação de sua história ao longo do tempo. O objetivo desta pesquisa é investigar as modificações de uma paisagem historicamente produtiva localizada em um território vinícola certificado, o Vale dos Vinhedos, em Bento Gonçalves, RS, e seu gradativo processo de transformação. O estudo analisa esse processo, mostrando como a urbanização crescente, determinada pela também crescente valorização da terra, tem conduzido a uma grande perda dos valores culturais do território. Sob a luz da história, é discutido todo o percurso da transformação da paisagem, que vai da plantação dos primeiros parreirais, com a chegada dos imigrantes italianos à região, o surgimento dos primeiros núcleos urbanos até a recente urbanização, que passa a agregar um novo valor ao território. Esta transformação vem colocando em risco um legado de anos de história, na construção dessa paisagem singular. Estabelecer um sinal de alerta quanto ao problema é mais um dos objetivos aqui traçados. / The landscape that results from wine-producing activities is the expression of human work upon a territory, where man prints his cultural identity and retains his history throughout time. The aim of this research is to investigate the changes in a historically producing landscape, placed in a certified wine-producing territory, “Vale dos Vinhedos” (Vineyards Valley) – Bento Gonçalves, RS and its gradual transformation process. This case study analyses this process showing how the increasing urbanization, determined by the also increasing land value, brings about a remarkable loss of cultural values of this same territory. In the light of History, the whole route of landscape transformation is discussed. This route begins when the first vines are planted during the Italian immigrants’ arrival to the region, continues with the initial urban settlements and reaches the current urbanization process, which sets new land value standards to the analyzed territory. This current transformation has been threatening years of historic legacy developed during the formation of this unique landscape. Alerting to this problem is also one of the objectives hear focused.