I Sverige begränsas allmänna och publika bolags totala uppdragstid för en revisor genom ett flertal lagbestämmelser samt kontinuerliga revisors- och byrårotationer. Mindre aktiebolag i Sverige hamnar dock ofta utanför dessa bestämmelser, vilket resulterar i att den enskilde revisorn i hög grad behöver utgå ifrån principbaserade bestämmelser vid svåra avvägningar. De principbaserade bestämmelserna har varit föremål för förändring under de senaste åren, eftersom uppdragstiderna oftast är betydligt längre i mindre bolag gentemot stora bolag. Detta skapar ett spelrum som ställer högre krav på att revisorn agerar utefter en moralnivå som passar yrket för att uppfylla den integritet och objektivitet som yrket kräver, samt för att undvika att oberoendeställningen påverkas eller kritiseras av samhället. Syftet med uppsatsen var att kvalitativt utreda hur olika revisorer uppfattar problematiken kring deras oberoendeställning, som är förknippat med uppdragstiden. Genom att identifiera revisorers individuella uppfattningar kring integritet, objektivitet och deras oberoendeställning har det även kunnat att därefter att analysera vad för påverkningar deras etiska perspektiv samt moraliska nivå har, således förklarar denna uppsats hur deras oberoendeställning kan påverkas av en bestämd uppdragstid i mindre bolag. Resultatet visar att det finns vissa skillnader i hur revisorer ser på problematiken gällande oberoende förknippad till uppdragstiden, eftersom de revisorer som ingick i studien resonerade utifrån olika etiska perspektiv samt olika nivåer av moral men i slutändan hade de liknande uppfattningar kring detta område. / In Sweden, general and public companies' total assignment time for an auditor is limited through a several of legal provisions and continuous auditors and agency rotations. However, smaller limited companies in Sweden often end up outside these regulations, which results in the individual auditor needs to be largely based on principle-based regulations for difficult trade-offs. The principle-based regulations have been the subject of change in recent years, as assignment times are usually considerably longer in smaller companies towards large companies. This creates a space for maneuver that places higher demands that the auditor acts along a moral level that fits the profession to fulfill the integrity and objectivity to which the profession requires, as well as to avoid the fact that the independence is affected or criticized by society. The purpose of the study was to qualitatively investigate how different auditors perceive the problem of independence, which is associated with the mission time. Resultatet visar att det finns vissa skillnader i hur revisorer ser på problematiken gällande oberoende förknippad till uppdragstiden, eftersom de som ingick i studien resonerade utifrån olika etiska perspektiv samt olika nivåer av moral. Men i slutändan hade de liknande uppfattningar kring detta område. By identifying auditors' individual perceptions of integrity, objectivity and their independence has done it possible to analyses what kind of affections their ethical perspective and level of moral has, by other words does this study explains how auditors' independence can getting affected by designed assignment time in smaller companies. The result shows that there are some differences in how auditors look at the problems regarding independence associated to designed assignment time for smaller companies, since the auditors' that were included in this study reasoned based on different ethical perspective and levels of morality. But in the end did they have similar perceptions regarding this area.

This study examines the construction of crime reality by The Voice and The Midweek Sun newspapers by means of a content analysis and involved the exploration of violent crime news reporting, measured against police statistics. The two publications, The Midweek Sun, and The Voice newspapers, were quantitatively and qualitatively analysed to identify the types of violent crimes reported and to determine any differences they may have compared to the Botswana Police crime records, between themselves, and on how they framed or depicted violent crimes. The results were collected using a coding sheet, new story analysis form and analysed against official police records to determine any inconsistencies that may have existed between the crimes covered by two newspapers and police statistics. The qualitative analysis involved a coding sheet to identify lexical features and rhetorical devices in the headlines. The lexical units included compound words and fuzzy words. The rhetorical elements scrutinised included metaphors, alliteration, rhyme, puns, and idioms. The research analysed the news headlines. The study will assist in shedding light on the accuracy of crime news reporting, levels of sensationalism, overreporting or underreporting of violent crimes. / Communication Science / M.A. (Communication)

The Function of Speech in Husserl and Merleau-Ponty The submitted doctoral thesis is an attempt to describe the development of the intentional function of speech in Husserl and Merleau-Ponty. The intentional function is defined as the change of expressed meaning that is engendered by the expression itself. We trace Husserl's position from the Logical Investigations and the first book of his Ideas pertaining to a pure phenomenology and to a phenomenological philosophy, where he describes speech as the non- productive mirroring of other kinds of intentionality, to the late text The Origin of Geometry, where he discerns two functions of speech: it provides thought its ideality, which is different from the ideality of species; and it provides thought its objectivity, i.e. the form of object that lasts in history as identical. In The Phenomenology of Perception, Merleau-Ponty adopts Husserl's late position with several profound modifications. The starting-point ceases to be the linguistic sign, and speech becomes a kind of gesture. As a consequence, the difference between linguistic and non-linguistic ideality disappears. Furthermore, Merleau-Ponty holds that the expression accomplishes the meaning of what it expresses. In this way, speech becomes creative and ceases to be just an empty intention of...

Hannes Beckmann (1909-1977). Dessau - Prague - New York This PhD thesis is dedicated to an exceptional, though still forgotten personality, an artist of German descent, Hannes Beckmann |1909-1977|. A graduate of Germany's Bauhaus, he was one of the refugees fleeing Nazism to Czechoslovakia, and among many other achievements, he later became the director of the photography department of the Guggenheim Museum in New York. Through his work, he fulfilled avant-garde ideas on the synthesis of artistic fields: he was a painter, stage designer, art theorist and pedagogue, but also a creator of abstract objects moving along the boundaries of minimalistic and kinetic constructions. His fate in life and created body of work began gaining a clearer form in the framework of research on visual artists, who found sanctuary in interwar Czechoslovakia from demagogic political systems. Until that time, Hannes Beckmann had been utterly unknown to Czech art history and elsewhere. This is seen in the absence of his name in Czech technical literature, but also because he was never mentioned even in publications published by the Bauhaus with which he had been involved for some time. There was only sketchy information on his pedagogical and artistic work in the area of Op-Art (optical art) from the 1960s to 1970s in the United...

1 UNIVERZITA KARLOVA KATOLICKÁ TEOLOGICKÁ FAKULTA Katedra teologické etiky a spirituální teologie Zdenka Kovářová Myšlení a víra Otakara A. Fundy Diplomová práce Vedoucí práce: Mgr. Ing. Prokop Sousedík, PhD. Praha 2018 2 Abstract This diploma thesis critically analyses the thinking of professor O. A. Funda who's work contributes to the problem of secularisation and moral resurgence. The work is divided into three parts, where the first section is presenting Funda's life as a whole picture, showing how his work developed over time, and introducing thinkers who influenced him. It is the second part that presents his thinking in depth on the back of two main subjects of his interests: rationality and transcendence. The last part is a critical analysis with the objective to evaluate whether or not professor managed to overcome the model rationality/transcendence with his own key: reality = complexity of complementarities and components in correlation, in continuity and in context. Keywords ethics, culture, Christianity, God, responsibility, belief, rationality, objectivity, humanity, life, existence, world, freedom, goodness, religion.

Bakgrund: Den traditionella rekryteringsprocessen har i takt med digitaliseringens utveckling både utmanats och kompletterats. En önskan från organisationer att skapa en mer kompetensbaserad matchning till en specifik position har bidragit till implementeringen av digitala arbetspsykologiska tester i samband med rekryteringsprocessen. Digitala tester kan ge en indikation på en kandidats arbetsprestanda, vilket kan bidra till bättre anställningsbeslut samt att undvika kostsamma felrekryteringar. Vidare berör studien huruvida digitala tester bidrar till mångfald på en arbetsplats samt belysa den kritik mot digitala tester som finns i dagsläget. Det är av intresse att studera de styrkor som digitala tester bidrar med för att komplettera den traditionella rekryteringsprocessen samt reducera eller eliminera dess svagheter. Syfte: Syftet med studien är att skapa en större förståelse för hur digitala arbetspsykologiska tester kompletterar samt utmanar den traditionella rekryteringsprocessen utifrån ett organisatoriskt perspektiv. Vidare är syftet med studien att belysa huruvida digitala arbetspsykologiska tester bidrar till mångfald på arbetsplatsen. Metod: Vi har genomfört en fallstudie då detta gett oss en möjlighet att upprätta en realistisk beskrivning av organisationens utveckling samt möjligheten att studera vårt fall och dess specifika förutsättningar på djupet. Vi har valt att använda oss av en kvalitativ metod i form av sju intervjuer samt fyra datakällor som komplement. Slutsats: Studiens resultat indikerar att implementeringen av digitala arbetspsykologiska tester har bidragit till en positiv påverkan på organisationens rekryteringsprocess. De svagheter som den traditionella rekryteringsprocessen besitter skapar ett större behov för organisationer att komplettera med ett digitalt verktyg som kan skapa en mer kompetensbaserad rekrytering. Digitala tester möjliggör även till objektivitet vid ett urvalsbeslut då beslut grundas på de egenskaper samt kvaliteter som är av värde, istället för rekryterarens personliga åsikter och intressen. Det empiriska resultatet indikerar att digitala tester bidrar till mångfald på arbetsplatsen då dessa medför att rekryteringsprocessen blir mer objektiv, oavsett i vilket stadie testerna utförs. Komplementet bidrar till att rekryterare kan fokusera på att hitta den mest passande kandidaten för positionen och inte påverkas av medvetna eller omedvetna personliga värderingar. / Background: The traditional recruitment process, in association with the development of digitalisation, has been both challenged and complemented. A desire by organizations to create a more competency-based match for a specific position has contributed to the implement of digital work psychological tests in connection with the recruitment process. Digital tests can give an indication of a candidate's work performance, which can contribute to better hiring decisions and to avoid expensive cost of restarting the recruitment process. Furthermore, the study focus on whether digital testing can contribute to diversity in the workplace and highlight the criticism of digital testing. It is of interest to study the strengths of digital testing that can complement and, in some cases, eliminate the weaknesses of the traditional recruitment process. Purpose: The purpose of the study is to create a bigger understanding of how digital work psychological tests complement and challenge the traditional recruitment process from an organizational perspective. Furthermore, the purpose of the study is to clarify whether digital tests contribute to diversity in the workplace. Method: This study is a case study because it gives us an opportunity to create a realistic description of the development of the organization. This also gives us a opportunity to study our case in depth and its specific conditions. We have chosen to use a qualitative method in the form of seven interviews and four data sources as a complement. Conclusion: The study results show that the implementation of digital work psychological tests has contributed to a positive impact on the organisation's recruitment process. The weaknesses of the traditional recruitment process create a greater need for organizations to complement with a digital tool that can create a more competency-based recruitment. Digital testing also allows for objectivity in a selection decision when decisions are based on the characteristics and qualities that are of value, rather than the recruiter's personal opinions and interests. The empirical result shows that digital tests contribute to diversity in the workplace as the tests generates that the recruitment process becomes more objective, regardless of when the test takes place. The complement helps recruiters to focus on finding the most suitable candidate for the position and not being affected by conscious or unconscious personal values.

Covid-19 pandemin har orsakat dödsfall, risk för människors hälsa och en världsekonomisk nedgång vilket resulterade i att restriktioner infördes för att minska smittspridningen. Restriktioner i form av fysisk distansering till följd av Covid-19 pandemin har skapat både utmaningar och möjligheter för olika branscher i världen. Ett flertal arbetsplatser fick drastiskt omstrukturera arbetssätt och införa ett distansarbete. Revisionsbranschen har inte varit ett undantag utan genomfört en drastisk implementering av distansarbete. Utvecklingen av digitala verktyg inom revisionsbranschen har varit ett pågående arbete under en längre period. Detta för att realisera ett ökat distansanpassat arbetssätt i framtiden, vilket påskyndades till följd av Covid-19. Trots teknologiska förberedelser har det inneburit utmaningar samt givit möjligheter inom revisionsbranschen vilket kan medföra inverkan på revisionskvalitén. Eftersom detta område i skrivande stund är outforskat, är syftet med studien att bidra med kunskap om hur distansarbetet under Covid-19 har inneburit utmaningar och möjligheter inom revisionsbranschen samt skapa förståelse om balansen mellan revisionskvalitet och oberoende och objektivitet.    Studien berör revisionsprocessens förändrade arbetssätt till följd av ökat distansarbete och dess inverkan på revisionskvaliténs slutprodukt. I studien presenteras centrala faktorer vilka vid införandet av distansarbete kan inverka på revisionskvaliteten. Via tio kvalitativa intervjuer med revisionsmedarbetare, vilka har varierande erfarenhet, har individuella-, organisatoriska-, privata- och teknologiska faktorer inom distansarbete ansetts betydelsefulla. Vidare har även input-, process- och output faktorer inom revisionskvalitén samt revisionsprocessens samtliga faser ansetts betydelsefulla. Ytterligare kvalitativ datainsamling har skett genom textanalys av tio företags revisionsberättelser för år 2019, 2020, samt 2021. Majoriteten av respondenterna i studien tillhör Big Four-byråer resterande fyra respondenter tillhör medelstora revisionsbyråer. Samtliga av respondenterna arbetar aktivt med K3-regelverket och är lokaliserade på kontor i olika delar av Sverige.    Studien bidrar med kunskap om vilka möjligheter och utmaningar revisionsbranschen har mött i samband med den drastiska implementeringen av distansarbete. Vidare utfördes en analys angående om revisionskvalitén har påverkats på grund av de identifierade utmaningarna och möjligheterna. Tillvägagångssättet för studien var att undersöka distansarbetets inverkan på revisionskvalitetens dimensioner bestående av input-, process-, och outputfaktorer. Studien visade på att distansarbetet har medfört kommunikativa utmaningar och svårigheter att upprätthålla kunskapsutveckling. Distansarbetet har även medfört möjligheter för ökad effektivitet. En slutsats av studien var att distansarbetet inte påverkat den slutliga produktens kvalité och därmed uppfattades ingen inverkan på revisionskvaliteten i dagsläget. Vidare uppmärksammas gränsdragningen mellan revisorers oberoende och objektivitet i förhållande till kundrelationerna. Studien uppmärksammar även att om implementering av hybrid-arbetssätt fortsätter bör revisionsbranschen se över kunskapsförsörjningen hos revisionsmedarbetare. / The Covid-19 pandemic causes death, risk to human health and a world economic downturn. The pandemic led to the establishment of restrictions to reduce the spread of the infection and physical distancing have both brought challenges and opportunities for various industries in the world. Several workplaces had to drastically restructure their working methods and implement teleworking. The auditing industry has not been an exception to this, and a drastic implementation of teleworking took place in the line of business. The development of digital tools in the auditing industry has been an ongoing work for a long period. This is to implement an extended teleworking method in the future, which has been accelerated as a result of Covid-19. Despite technological preparations, it has posed challenges and provided opportunities in the auditing industry, which can have an impact on auditing quality. Based on this unexplored field at the time of writing, the purpose of this study is to contribute knowledge about how teleworking during Covid-19 has entailed challenges and opportunities in the auditing industry and to create an understanding of the balance between auditing quality and independence and objectivity   The study refers to the changed working methods regarding the audit process as a result of increased telework and its impact on the audit quality in the final product. The study presents key factors which, when introducing telework, can affect the quality of auditing. Through ten qualitative interviews with audit staff, with varying experience, has individual, organizational, private and technological factors in teleworking been considered significant. Furthermore, input, process and output factors within the audit quality and all phases of the audit process have also been considered significant. Further, qualitative data collection has taken place through text analysis of ten companies' audit reports for the years 2019, 2020, and 2021. The majority of the respondents in the study belong to Big Four-agencies, the remaining four respondents belong to medium-sized audit firms. All the respondents work actively with the K3 regulations and are located in offices in different parts of Sweden.    The study contributes with knowledge of the opportunities and challenges the auditing industry has faced in connection with the drastic implementation of teleworking. Furthermore, an analysis was performed regarding whether the audit quality has been affected due to the identified challenges and opportunities. The approach for the study was to investigate the impact of telework on the dimensions of audit quality consisting of input, process, and output factors. The study showed that teleworking has led to communicative challenges and challenges in maintaining knowledge development. The telework has also led to opportunities for increased efficiency. One conclusion of the study was that the telework did not affect the quality of the final product and thus no impact on the audit quality was perceived at present. Furthermore, attention is drawn to the demarcation between auditors' independence and objectivity in relation to customer relationships. The study also draws attention to the fact that if the implementation of hybrid working methods continues, the auditing industry should review the supply of knowledge among audit staff.

The present study investigates the effects of on-screen messages on viewer perceptions of source credibility and issue valence. Previous research has found that elites utilize framing in order to alter viewer perceptions and change public opinion. An experiment was conducted, which examined whether on-screen messages displayed during a presidential-news conference had any effect on the viewers' perception of sound credibility and issue valence. The results of the study indicate that on-screen messages have no effect on individuals' perceptions of source credibility and issue valence. The study also found that an individual's· political ideology plays a major role in influencing perceptions of source credibility and issue valence.

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This study is a based on a quantitative content analysis with the purpose to analyse if the Swedish Radio’s local radio channel P4 Norrbotten is objective during there coverage of the 2014 election in Sweden. The analysed material consists of the newscast from the local radiostation. All newscasts were broadcasted from September 1st 2014 to September 14th 2014. The material was transcribed at the The Swedish Media Database (SMDB) at the National Library of Sweden. The study used different theories, the objectivity concept presented by Westerståhl (1972) and a theory presented by Asp (2011) about how political parties and political actors are favoured or disadvantaged by the news presented in the local broadcast. The political theory of mediatization has also been used. 600 analysis units were encoded in the code analysis. Of these, 84 were about the 2014 election or contained political parties. Results from the quantitative content analysis shows that the Social Democrats where the political party that occurred most frequently in the news. Asp’s (2011) theory shows that the Swedish Democrats were favoured the most from news reporting, while the Green Party was most disadvantaged by the news reporting. According to the results from the code analysis, the local radiostation P4 Norrbotten is objective in its news coverage of the 2014 election campaign in Sweden. / Denna studie är en kvantitativ innehållsanalys där syftet är att undersöka om Sveriges Radio P4 Norrbotten är objektiv i sin bevakning av valrörelsen 2014. Materialet som är analyserat är P4 Norrbottens egna nyhetssändningar som sändes mellan den första september 2014 till och med den 14:e september 2014. Materialet har samlats in och transkriberats vid SMDB vid Kungliga Biblioteket i Stockholm, Sverige. De teorier som har använts är Westerståhls (1972) objektivitetsbegrepp, Asps (2011) aktörsbehandlingsindex samt politisk medialisering. 600 analysenheter kodades i kodanalysen. Av dessa berörde 89 stycken antingen valet 2014 eller så förekom politiska partier. Resultatet från kodanalysen visar att Socialdemokraterna var det parti som förekom mest frekvent i nyheterna. Utifrån aktörsbehandlingsindexet gynnades Sverigedemokraterna mest av rapporteringen medan Miljöpartiet missgynnades mest av nyhetsrapporteringen. Enligt resultatet från kodanalysen är P4 Norrbotten objektiva i sin bevakning av valrörelsen 2014.