Syfte: Att revisorn behåller sitt oberoende i en revison är grundläggande inom redovisning. Tidigare forskning har påvisat att olika faktorer kan påverka revisorns objektivitet och på så sätt medverka till att revisorn begår kvalitetsreducerande handlingar, så kallade RAQ acts. Då intressenter måste kunna lita på att informationen i revisionen är korrekt för att kunna fatta informativa beslut är det viktigt att identifiera de faktorer som kan påverka revisorns objektivitet och på så sätt förhindra revisorn från att begå kvalitetsreducerande handlingar. Syftet är då att undersöka vilka faktorer som påverkar revisorns objektivitet och då främst om ett transformellt ledarskap från klienten har en påverkan på revisorns benägenhet att begå RAQ acts. Metod: Underlaget för studien kommer från en enkätundersökning som vi utfört för att samla in primärdata. Enkätundersökningen genomfördes på auktoriserade och godkända revisorer i Sverige. Vi har sedan använt statistikprogrammet SPSS statistics för att analysera svaren och datan och redovisat resultaten i tabellform. Resultat & slutsats: Resultaten från studien visar att tidspress är en faktor som påverkar revisorn till att begå RAQ acts. Dock finner vi inget statistiskt samband som styrker att ett transformellt ledarskap från klienten påverkar revisorns benägenhet att begå RAQ acts. Förslag till fortsatt forskning: Studien skulle med fördel kunna genomföras igen då resultaten skulle kunna bli annorlunda vid en högre svarsfrekvens.Förslag på fortsatt forskning skulle även kunna vara att undersöka ytterligare faktorer som kan påverka revisorns objektivitet och dennes benägenhet att begå RAQ acts. Uppsatsens bidrag: Studien bidrar till att uppmärksamma behovet av att identifiera faktorer som påverkar revisorns objektivitet. / Aim: It´s essential that the auditor retains its independence in accounting. Previous research has shown that different factors may affect the auditor's objectivity and thus contribute to the auditor commits quality reduced actions, so called RAQ acts. The stakeholders need to be confident that the information in the audit is correct to make informative decisions, that‟s why it is important to identify the factors that may affect the auditor's objectivity and thus prevent the auditor from committing RAQ acts. The aim then is to examine the factors that affect the auditor's objectivity, primarily if transformational leadership from the client has an effect on the auditor's propensity to commit RAQ acts. Method: The data for the study comes from a survey we performed to collect raw data. The survey was conducted on authorized and certified accountants in Sweden. We then used the statistical program SPSS Statistics to analyze the responses and the data and reported the results in table form. Result & Conclusions: The study results show that the time pressure is a factor affecting accountant to commit RAQ acts. However, we find no statistical correlation showing that a transformational leadership from the client affects the auditor's propensity to commit RAQ acts. Suggestions for future research: The study could usefully be carried out again when the results would be different at a higher response rate. Suggestions for further research could also be examining other factors that may affect the auditor's objectivity and his/hers propensity to commit RAQ acts. Contribution of the thesis: The study helps to draw attention to the need to identify factors that affect the auditor's objectivity.

Thesis (MPhil) -- Stellenbosch University, 2003. / ENGLISH ABSTRACT: When reporting on new research or claims by scientists, the science journalist faces a number of pitfalls. For a number of reasons the journalist might produce a story which is inaccurate or misleading. Thus, when a scientist claims to have found a cure for cancer, the journalist needs to check himself before delivering the story. In this paper I will examme a number of issues concerning the reporting of frontier science, or new research. In this realm it is particularly difficult to distinguish more reliable science from less reliable science. The problem is compounded by the vested interests of scientists, pharmaceutical companies and other interest groups. What the science journalist writes, influences public opinion, conceptions about science, and often affects people's decision-making regarding medical issues. There is thus a clear ethical aspect to science reporting. I will try to show that an understanding of how science works is crucial to reporting science responsibly. In this regard the distinction between frontier and textbook science is of particular importance. Theoretical distinctions such as these provide useful tools for the interpretation of claims from the frontier. The first chapter, then, will deal with theoretical concepts pertaining to how SCIence works. In the second we will examine a number of examples of how reporting from the frontiers can go wrong. We will argue that a better understanding of science might have prevented many of the inaccuracies and misleading claims examined. In chapter three we will attempt to list what can go wrong, and examine some of the possible consequences, thus outlining the ethical aspect of science reporting. Finally we will make a few suggestions and outline some guidelines which might contribute to more accurate and responsible reporting from the frontiers. / AFRIKAANSE OPSOMMING: Wanneer daar oor nuwe navorsing of aansprake deur wetenskaplikes berig moet word, word die wetenskapsverslaggewer gekonfronteer deur 'n aantal moontlike slaggate. Om verskeie redes kan daar onakkuraat of misleidend verslag gedoen word. Wanneer 'n wetenskaplike dus berig dat daar 'n kuur vir kanker gevind is, moet die joernalis homself eers aan sekere beginsels herinner. In hierdie skrywe sal ek 'n aantal kwessies te doen met die beriggewing van pionierswetenskap, of nuwe wetenskap, ondersoek. Op hierdie terrein is dit veral moeilik om tussen betroubare en minder betroubare wetenskap te onderskei. Die probleem word vererger deur die belange van wetenskaplikes, farmaseutiese maatskappye en ander belangegroepe. Dit wat deur die wetenskapsjoernalis berig word, beïnvloed publieke opinie en beskouings oor die wetenskap, en raak dikwels mense se besluitneming rakende mediese kwessies. Daar is dus 'n duidelike etiese aspek aan wetenskapsverslaggewing verbonde. Ek gaan poog om te wys dat 'n begrippnj van hoe wetenskap werk, onmisbaar is vir verantwoordelike wetenskapsverslaggewing. In hierdie verband is die onderskeid tussen pioniers- en handboekwetenskap van besondere belang. Teoretiese onderskeide soos dié verskaf bruikbare gereedskap VIr die interpretasie van aansprake uit die pionierswetenskap. In die eerste hoofstuk sal 'n aantal teoretiese konsepte oor die werking van wetenskap verduidelik word. In die tweede hoofstuk sal 'n aantal voorbeelde van waar verslaggewing van [N4]pionierswetenskap verkeerd geloop het, bespreek word. Ek gaan argumenteer dat In beter begrippisj van wetenskap moontlik baie van dié onakkuraathede en misleidende aansprake sou kon voorkom het. Hoofstuk drie sal dan poog om te lys wat verkeerd kan gaan, en sal sommige van die moontlike gevolge ondersoek. Hierdeur sal die etiese aspek van wetenskapsverslaggewing dus uitgestippel word. Aan die einde sal ek 'n paar voorstelle maak, en probeer om riglyne uit te stip wat kan bydra tot meer akkurate en verantwoordelike verslaggewing van pionierswetenskap.

Most Americans, whether consciously or unconsciously, associate certain defining traits with the contemporary American press: a broad definition of news, an emphasis on analysis, a skeptical tone, and adherence to a specific definition of objectivity. None of these elements characterized American newspapers in 1960, but all were firmly in place by 1980. Remaking the News examines how that remarkable transformation occurred, and how it influenced politics and society. While focusing mainly on two newspapers—The New York Times and the Los Angeles Times—it attempts to analyze the media business as a whole. Chapter 1 describes the rise of interpretive reporting. A response to competition from other news media and to the changing demographic profile of newspaper audiences and staffs, interpretation contributed to the disintegration of the Cold War consensus and to a reappraisal of American journalism’s bedrock principle, objectivity. As Chapters 2 and 3 show, objectivity came under attack simultaneously from the right and the left, launching a debate that has persisted to this day but that, paradoxically, reinforced most news-industry leaders’ faith in the ideal. Chapter 4 examines how newspapers began giving readers what they wanted to know, rather than telling them what (in the editors’ view) they needed to know. This resulted in a greater focus on soft news and service journalism, which helped validate a broader shift in the primary identity of the American public, from citizens to consumers. These changes occurred amid powerful political and social currents in the journalism profession and the country at large. Chapter 5 describes how challenges from minorities and women forced the press to adjust its discriminatory employment practices as well as its dismissive treatment of women and non-whites in news coverage. The social movements and political turbulence of the late 60s and early 70s also led journalists to take a more adversarial approach to news subjects, as Chapter 6 discusses. In addition to providing a novel interpretation of how the press assumed its contemporary form, this dissertation suggests that the evolution of American politics and society since 1960 cannot be understood without considering the evolution of journalism from 1960-1980. / 2018-08-11T00:00:00Z

abstract: Professional environmental scientists are increasingly under pressure to inform and even shape policy. Scientists engage policy effectively when they act within the bounds of objectivity, credibility, and authority, yet significant portions of the scientific community condemn such acts as advocacy. They argue that it is nonobjective, that it risks damaging the credibility of science, and that it is an abuse of authority. This means objectivity, credibility, and authority deserve direct attention before the policy advocacy quagmire can be reasonably understood. I investigate the meaning of objectivity in science and that necessarily brings the roles of values in science into question. This thesis is a sociological study of the roles environmental values play in the decisions of environmental scientists working in the institution of academia. I argue that the gridlocked nature of the environmental policy advocacy debates can be traced to what seems to be a deep tension and perhaps confusion among these scientists. I provide empirical evidence of this tension and confusion through the use of in depth semi-structured interviews among a sampling of academic environmental scientists (AES). I show that there is a struggle for these AES to reconcile their support for environmentalist values and goals with their commitment to scientific objectivity and their concerns about being credible scientists in the academy. Additionally, I supplemented my data collection with environmental sociology and history, plus philosophy and sociology of science literatures. With this, I developed a system for understanding values in science (of which environmental values are a subset) with respect to the limits of my sample and study. This examination of respondent behavior provides support that it is possible for AES to act on their environmental values without compromising their objectivity, credibility, and authority. These scientists were not likely to practice this in conversations with colleagues and policy-makers, but were likely to behave this way with students. The legitimate extension of this behavior is a viable route for continuing to integrate the human and social dimensions of environmental science into its practice, its training, and its relationship with policy. / Dissertation/Thesis / M.S. Environmental Social Science 2012

The issue of the Islamic headscarf has been in the centre of the political debate whether it fits into the Western culture or not. Several member-states in the European Union have issued laws and regulations that impose restrictions on wearing the Islamic headscarf in the public sphere. Even some EU courts have ruled such restrictions imposed by member-states. Recently, this issue has been discussed in the context of the occupational life. In a dispute before the European Court of Justice, the ban was considered as legitimate. In this research, I analyse the judgment from a socio-legal perspective and analyse the intersectional identity of Mrs. Achbita who is a party in the dispute, considering that she belongs to the social category of veiled working Muslim women.

Title: Objectivity of gymnasts' achievements judging in relation by Code of Points Men's Artistic Gymnastics changes The problem of our work is an objectivity of gymnastics way of ranking or judging. Analysis of results reached at chosen men's artistic gymnastics competition and also a method of gymnastics judging was used for solving purpose of our thesis. The evaluation of gymnasts achievements are realized by referees according to Code of Points (CoP) Men's Artistic Gymnastics (MAG), which are periodically changed. The purpose was verify possibility of determination degree of objectivity judging gymnastic performances in relation to changes rules of men's artistic gymnastics realized in years 2006, 2009, 2013 through analysis of gymnastics results in seniors and juniors categories reached on important international competitions. We used methods and techniques of statistical description for ordinal data; Sign test; Wilcoxon test; contingency table and sign diagram for contingency table. For evaluation rate of interrater concordance referees of panel "B" or "E" we used ICC and Pearson's correlation coefficient. For evaluation of bilateral discriminability of reached gymnastics results we used SEM and calculation of Critical Differences. In connection with changes of CoP MAG on monitored period...

Conselho Nacional de Desenvolvimento Científico e Tecnológico / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / A tese pretende estabelecer o que estaria o mais próximo possível de uma lógica da descoberta para as ciências sociais. A narrativa dessas disciplinas não seria neutra nem objetiva, mas procuraria produzir, retoricamente, os efeitos de neutralidade e objetividade, evitando a heroicização, a vilanização e a vitimização dos agentes. Isso decorreria da necessidade de o cientista social validar sua narrativa perante um auditório ideal ou potencialmente universal, abrigando, em princípio, todo o tipo de valores. Essa pluralidade de visões de mundo não permite que os agentes sejam ingenuamente tratados como heróis, vilões ou vítimas. Com isso, o autor do texto de ciências sociais procuraria simular um ponto de vista de Deus, como ironista supremo, que tudo vê, acima dos participantes imperceptivos de seu relato. Foi feito um estudo de caso a partir do debate sobre populismo no Brasil, no qual foram identificados quatro pontos básicos em torno dos quais girou a controvérsia: o das estruturas prototípicas, o da estruturação imaginária, o da estrutura intersubjetiva e a dinâmica da relação entre grande teoria e pesquisa empírica. / The aim of this thesis is to get as close as possible to a logic of discovery for the social sciences. Those disciplines do not have a neutral and objective narrative, but try to achieve, rhetorically, neutrality and objectivity effects, avoiding to portrait agents as heroes, villains or victims. It follows from the need to validate scientific narratives in face of an ideally or potentially universal auditory, withholding, in principle, all kinds of values. Such plurality of world visions makes it difficult to naively treat agents as heroes, villains, or victims. As a consequence, the social scientist simulates a Gods Eye view, placing himself in a Supreme Ironist perspective, who sees everything from above, whose vision reaches beyond what nonperceptive agents can see. To make my point, I took as case study the Brazilian controversy over populism. Based on it, four main topics of development were identified: one refered to the prototypical theoretic structures, other to its imaginary structuration, another to its intersubjective structure, and a last one to the relationship of empirical research to grand theory.

abstract: Without scientific expertise, society may make catastrophically poor choices when faced with problems such as climate change. However, scientists who engage society with normative questions face tension between advocacy and the social norms of science that call for objectivity and neutrality. Policy established in 2011 by the Intergovernmental Panel on Climate Change (IPCC) required their communication to be objective and neutral and this research comprised a qualitative analysis of IPCC reports to consider how much of their communication is strictly factual (Objective), and value-free (Neutral), and to consider how their communication had changed from 1990 to 2013. Further research comprised a qualitative analysis of structured interviews with scientists and non-scientists who were professionally engaged in climate science communication, to consider practitioner views on advocacy. The literature and the structured interviews revealed a conflicting range of definitions for advocacy versus objectivity and neutrality. The practitioners that were interviewed struggled to separate objective and neutral science from attempts to persuade, and the IPCC reports contained a substantial amount of communication that was not strictly factual and value-free. This research found that science communication often blurred the distinction between facts and values, imbuing the subjective with the authority and credibility of science, and thereby damaging the foundation for scientific credibility. This research proposes a strict definition for factual and value-free as a means to separate science from advocacy, to better protect the credibility of science, and better prepare scientists to negotiate contentious science-based policy issues. The normative dimension of sustainability will likely entangle scientists in advocacy or the appearance of it, and this research may be generalizable to sustainability. / Dissertation/Thesis / Doctoral Dissertation Sustainability 2015

Made available in DSpace on 2014-06-11T19:28:18Z (GMT). No. of bitstreams: 0 Previous issue date: 2006-11-09Bitstream added on 2014-06-13T18:32:38Z : No. of bitstreams: 1 morais_cwj_me_mar.pdf: 343807 bytes, checksum: 96afbc73c434d510edcf1809528e781a (MD5) / Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq) / A presente pesquisa trata da relação sujeito-objeto na construção do conhecimento. O problema da relação sujeito-objeto constitui o histórico conflito de racionalidades que buscam a validação de suas perspectivas teórico-metodológicas e a produção de seus respectivos saberes. Apresenta-se, no primeiro capítulo, a relação entre sujeito-objeto segundo o Idealismo Transcendental de Kant. A Dedução Transcendental, motivada pela possibilidade de se produzir conhecimentos por meio de juízos válidos universalmente, recorre às funções formais da consciência para afirmar, a partir de uma auto-objetivação do eu penso (apercepção transcendental), um saber reconhecidamente válido. Mas tal esquematismo de um tribunal da razão expressa um conhecimento que é válido subjetivamente, e, por isso, levanta suspeita quanto à representação da verdade e ao progresso da ciência. Por isso, no segundo capítulo, expõe-se a crítica à teoria do conhecimento de Kant sustentada por Jürgen Habermas. Pela pragmática universal, Habermas oferece uma outra configuração da relação sujeito-objeto, inserindo a linguagem como uma instância de validação objetiva de saberes os quais provêm da práxis da vida, e inserem os sujeitos para (re)construírem o entendimento mútuo por meio do discurso. No terceiro capítulo, apresenta-se a configuração dos conceitos de subjetividade e objetividade sob o paradigma da compreensão comunicativa, resultando na construção de um conhecimento falível e perfectível. Finalmente, pelo quarto capítulo, se estabelece uma relação das posturas gnosiológicas de Kant e Habermas com a práxis pedagógica. Uma educação que se insere numa perspectiva crítica e emancipatória requer uma expressão de racionalidade que contemple saberes e ações razoáveis e equilibradas. / The present research deals with the relation subject-object in the construction of the knowledge. The problem of the relation subject-object constitutes the historical conflict of rationalities that search the validation of its perspectives theoretician-methodological and the production of its respective knowledge. It is presented in the first chapter, the relation between subject-object according to Transcendental Idealism of Kant. The Transcendental Deduction, motivated by the possibility of producing knowledge by means of universally valid judgments, appeals to the formal functions of the conscience to affirm, from an auto-objetivation of I think (transcendental aperception), one admittedly to know valid. But such esquematism of a reason court expresses a subjectively valid knowledge, and therefore, raises suspicion about the the truth representation and the science progress. Therefore, in as the chapter, they expose critical it to the theory of the knowledge of Kant pledged for Jürgen Habermas For universal pragmatic, Habermas, offers another configuration of the relation subject-object, inserting the language as an instance of knowledge objective validation that come from life praxis, and insert the subjects for (re)constructing loan agreement using the speech. In the third chapter it is presented concepts configuration of the subjectivity and objectivity under the paradigm of the communicativ understanding, resulting in the construction of falibility and perfect knowledge. Finally, for the fourth chapter, if it establishes a relation of the gnosiologicals positions of Kant and Habermas with the praxis pedagogical. An education that if inserts in a critical and emancipatória perspective requires a reasonable and balanced expression of rationality that it contemplates to know and actions.

Made available in DSpace on 2015-05-14T12:12:01Z (GMT). No. of bitstreams: 1 arquivototal.pdf: 909251 bytes, checksum: f9883bf7dcc4b47a3888ca6bf9dd40b0 (MD5) Previous issue date: 2009-12-15 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This research's main motivation is to understand how significant Gottlob Frege's criticism of psychologism was, in the nineteenth century, as well as to determine its real theoretical basis. One points to the most significant Fregean a ntipsychologist attacks, especially to Frege's arguments that support the antipsychologist criticism, having as one of the problems to attempt for psychologist reduction of logic. To this end, one understands as central to the ontological aspects. In this work, one will see Frege's point of view confroted with psychologism in naturalistic bases, as it emerges from nineteenth-century scientificism, leading clearly to an opposition between a knowledge based on empirical facts, on the one hand, and a speculative philosophical knowledge, on the other hand. In the end, one recognizes the Fregean undertaking against psychologism as preservation not only of the "objective non-effective", but also as recognition of the need for a priori speculation in philosophy itself. / Esta investigação teve como principal motivação entender de que maneira se fez pertinente a crítica de Gottlob Frege ao psicologismo do século XIX, assim como garimpar as reais bases teóricas deste. Aponta-se quais os mais relevantes ataques antipsicologistas de Frege, e se concentra, mais especificamente, nas críticas ao empirismo/psicologismo de J. S. Mill. Esta dissertação analisa ainda os argumentos que corroboram para a crítica antipsicologista, tendo como um dos problemas a tentativa de redução psicologista da lógica. Para isso, entende-se como fundamental para as críticas de Frege sua própria noção de objetividade, através de seus aspectos semânticos e ontológicos. No decorrer deste trabalho, depara-se com um psicologismo de caráter naturalista, baseado em um emergente cientificismo oitocentista, levando claramente a uma oposição entre, de um lado, um conhecimento amparado em fatos empíricos e, de outro, um saber especulativo filosófico. No fim, reconhece-se a empreitada fregeana contra o psicologismo como uma redenção não somente do "objetivo não-efeito", mas do reconhecimento da necessidade de bases especulativas e a priori para a própria filosofia.