Tidigare forskning inom området har fokuserat på hur länder och bolag uppfattat implementeringen av IFRS. Majoriteten av tidigare forskning har varit inriktad på utvecklingsländer med fokus på revisorers uppfattning. Däremot har det oss veterligen inte genomförts någon forskning på hur revisionsbyråer arbetar med IFRS utifrån redovisningsspecialisters och revisorers perspektiv. Med tidigare forskning i beaktning har vi funnit ett forskningsgap. Syftet med uppsatsen är att studera hur svenska Big Four arbetar med nya standarder med fokus på redovisningsspecialisters och revisorers perspektiv, med IFRS 9 som exempel. Vi vill också undersöka betydelsen av redovisningsspecialisters kunskap och expertis samt hur denna transfereras vidare i byrån, till revisorer och klienter. Studien antar en kvalitativ ansats och intervjuer samt dokumentanalys har använts för att nå redovisningsspecialisters och revisorers perspektiv. Vi har med hjälp av professionsteori analyserat vår empiri för att nå våra slutsatser. Resultaten av studien visar att båda rollerna är viktiga och avgörande i arbetet med nya standarder. Professionerna besitter hög kunskap och expertis som används på olika sätt. Vi har konstaterat att transferering av kunskap är en stor del för revisionsbyråer i arbetet med nya standarder eftersom förståelsen för en ny standard skapas genom interna stödfunktioner. Vår data visar även att de studerade revisionsbyråerna arbetar med bra interna stödfunktioner för att underlätta förståelsen för IFRS 9 som anses vara en komplex standard. / Previous research in this field has focused on how countries and companies perceived the implementation of IFRS. The majority of previous research has focused on developing countries with a focus on the auditor's opinion. However, as far as we know, less research has been done on how audit firms work with IFRS based on accounting specialists’ and auditors’ perspective. With previous research in mind, we have found a research gap.   The purpose of this thesis is to study how Swedish Big Four work with new standards, with a focus on accounting specialists’ and auditors' opinion, with IFRS 9 as an example. We also want to examine the importance of accounting specialists' knowledge and expertise and how this is transferred further in the firm, to auditors and clients.  This study has a qualitative approach where interviews and document analysis have been used to reach the accounting specialists and auditors' perspective. By applying professionalism theory, we have analyzed our empirical data to reach our conclusions.  The results of this study show that both roles are important and crucial in the work with new standards. The professionals possess high knowledge and expertise that are used in different ways. We have found that transfer of knowledge is a big part for audit firms in the work with new standards, since the understanding of a new standard is created through internal support functions. Our data also shows that the studied audit firms work with good internal support functions to facilitate understanding of IFRS 9 which is considered a complex standard.

Teacher identity (Ti) is an important concept in helping to understand the variety of inter-connected influences that impact on the professional lives of teachers in further education (FE). Ti is under researched within the FE sector and is used in this study to analyse the impact of the marketization of FE (post-incorporation) on the roles of individual teachers and teacher managers. The study takes an interpretive stance using visual metaphors and the narratives of participant teachers, linked to their roles, and teaching journeys, to analyse and evaluate changes to professionalism and individual agency in response to the marketization of the sector. Key literature on Ti in FE, professionalism and teacher agency were used to develop an understanding of the effects of marketization in relation to the main question and market theory provided a lens through which to consider marketization in context. The findings identified the individualised nature of the effects of marketization on the identities of teachers and how they interpreted their roles. These were seen through different levels of teacher agency and changes to professionalism in response to managerialism and the altered culture of the colleges in the study. A summative conceptualisation of Ti in an FE context was developed, which provided an insight into the potential strategies adopted by staff in relation to marketization and the main question set for this study.

Despite the extensive research into teachers’ lives in recent decades, relatively little of it has focused on the experiences of motivated teachers. Past research has tended to focus upon the issue of retention in a profession that is dominated by regulation and performance measures. This thesis offers an original contribution to the field by exploring the experiences of established teachers who consider themselves to be motivated and who successfully navigate the tensions between the current education landscape and their personal values about teaching. The research provides insights into the complex context within which teachers work and the ways in which they manage this complexity. The methodology is grounded in the principles of adaptive theory which enables the analysis of subjective experience alongside analysis of pre-existing theories to reveal links between teachers’ actions and the structures and systems which affect them. As such, the research offers a new lens through which to consider the complex nature of teachers’ professional lives. The research consists of in-depth interviews with six teachers over the course of a year. The research findings reveal how successful teachers are able to adapt behaviours to negotiate tensions and take control of their own practice. The teachers in this study demonstrate curiosity and critical awareness of the issues in education that go beyond their daily practice. They have a deep understanding of their own values and the factors that influence them and are therefore able to position themselves within the profession and the organisation within which they work. This enables them to take positive action rather than merely cope with the challenges they face. The findings have implications for teacher training and development programmes and the ways in which they enable teachers to navigate and shape their own professional lives.

The "On Contemporary Police Slang" thesis describes the language expressions of contemporary municipal and state police officers while using the language material excerpted from the active users of police slang. Nevertheless, the thesis also tries to put the slang terms of police officers into a wider context of police communication including its both official and semi-official level, psycholinguistic and legislative setting and relation to other linguistic structures and semi-structures not only from the contemporary phraseology point of view but also from the perspective of semantic course of used expressions. There is also the word-forming process depiction put into a wider context of general trends that can be observed in the field of slangs.

This doctoral dissertation aimed to explore English language teachers’ construal of membership in English language teachers’ (ELTs’) associations. The study initially examined teachers’ perceptions of membership via an examination of their experience of it – why they become or do not become a member, and/or why they continue or forfeit membership. Thereafter, teachers’ perceptions on what membership says about professionalism were probed as well as what the meanings of membership are to them. Data were obtained using face-to-face semi-structured interviews with eight Japanese English language teachers working at universities in the Kanto and Hokuriku regions of Japan. The findings showed that, experience-wise, teachers become members because they either perceive membership as an occupational norm, a means to gain employment or a way to access CPD. Conversely, teachers do not become members for reasons of being occupied with work, avoiding unwanted responsibility, being able to access the same benefits and/or lacking confidence. Teachers who continue their membership(s) do so because of CPD, feeling unable to leave, and/or because of the financial support provided by their universities. In contrast, teachers who forfeit membership do so because membership fees are too high and/or because they are too busy with work. In terms of what membership says about professionalism, teachers perceived it as not only a marker of professionalism but also, paradoxically, a counter-collegial practice. As for the meanings of membership to participants, it was seen as something giving rise to a fragmented professional self and the feeling of one being either ‘an insider’ and/or ‘outsider’ within an association. These findings, it is argued, point to membership being more for professionalization rather than professionalism purposes, seemingly as a result of the emerging forces of managerialism and neo-liberalism which appear to have created an atmosphere of accountability and competition rather than camaraderie in Japan-based ELTs’ associations. This, in turn, has led the Japanese ELT practitioner, at least at the university level, to become complicit in the creation of a fragmented/hybrid professional self composed of clashing multiple identities where one is rendered ambivalent and uncertain yet somehow able to adapt and cope. This professional self says much about the need for ELTs’ associations in Japan and perhaps elsewhere to engage in a critical discussion of what counts as ‘professionalism’ by raising and attending to the importance of member voice.

This thesis examines the role that emotions have within social work practice. The key tenets of the literature relating to emotions are considered and a conceptual framework is proposed which will provide a conceptual and definitional underpinning to the thesis. Emotions and emotional intelligence are located within wider social work literature, and links are established with reflective practice, relationships with service users, social work skills, policy, legislation and supervision. Social workers across a Scottish local authority were asked to respond to a survey questionnaire and a selected cohort from this sample participated in semi-structured interviews based on the emerging themes from the survey. The data reported a complex picture of the role of emotions with a key challenge being the place of emotions within constructs of ‘being professional’. There was strong evidence that the relationship based aspects of practice were felt to be important and that emotions often were a key element and a useful tool, but this was counterbalanced by a strong view that the emotional content of practice should be removed from the written articulation of practice and in some cases from supervision. The value of informal support from colleagues was highlighted in terms of ‘safety’ and accessibility. The discussion of the results examines the impact of competing contextual factors such as professional narratives and organisational culture on how social workers experience and report the emotional content of their practice, and an ‘emotional gap’ is identified whereby social workers adopt a dramaturgical response to how they present aspects of their practice. The conceptual framework is considered in relation to the findings, and it is concluded that emotions are an inescapable aspect of the individual and collective experience of social work, in spite of the aforementioned contextual issues. Conclusions and implications for practice are drawn, and a model is developed which identifies the cultural and organisational shift required to reduce the perceived disjuncture between emotions and social work as a profession.

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abstract: 中国律师制度自“文化大革命”结束后恢复至今，已有近四十年。中国律师行业伴随着中国改革开放的进程，得到了飞速的发展，当然，同时也面临着诸多的问题。重要的问题之一便是，中国律师事务所采用“加盟制合伙人”模式和采用“权益制合伙人”模式之争。本文试图从回顾企业边界的三大理论出发，提出“加盟制合伙人”模式和 “权益制合伙人”模式与合伙人律师的业务专业化程度、业务复杂化程度以及大客户和律师事务所规模关系的四个假设，通过实证分析的方式，试图以企业边界三大理论解释前述四个假设中的关系，并以此期望对律师行业的发展有所启发。 / Dissertation/Thesis / Doctoral Dissertation Business Administration 2019

Notre étude porte sur la professionnalisation des étudiants interprètes et traducteurs du français au vietnamien – et inversement et s’insère dans le contexte historique déjà ancien de cette formation au Viêt-Nam. Comment et dans quel cadre former à la complexité de la traduction telle qu’elle est perçue et s’impose aujourd’hui ? Cette question se pose avec acuité dans le contexte universitaire vietnamien qui constitue le champ d’investigation de cette thèse, car la professionnalisation était jusqu’à présent absente de l’horizon universitaire, même si elle est une préoccupation émergente. Nous étudions dans un premier temps, en quoi consiste l’acte de traduire, en vue de discerner sa nature et ses spécificités. Dans un deuxième temps, nous présentons deux enquêtes : l’une conduite dans les établissements universitaires pour étudier les curricula de formation en traduction-interprétation, l’autre réalisée auprès de traducteurs et interprètes professionnels vietnamiens. Dans un troisième temps, nous confrontons les curricula de formation à la réalité du terrain professionnel pour analyser les enjeux et les défis que rencontrerait une formation universitaire et professionnalisante aux métiers de traducteur et interprète. / Our research focuses on the professionalization of French to Vietnamese - and vice versa - interpretation and translation students is part of the historical context of this training subject in Vietnam. How and in what context can we train students to the complexity of translation as it is perceived and imposed today? This question is particularly involved with the University education context in Vietnam, which is the subject of investigation in this thesis, because translating professionalization has hitherto been absent from the university curriculum, despite of its emerging concern.First, we study what the act of translation consists of, with a view to discerning its nature and specificities. Secondly, we present two surveys: one conducted in academic institutions to study translation-interpretation training curricula, the other conducted with professional Vietnamese translators and interpreters. Thirdly, we will compare the training curricula with the professional practices in reality in order to analyze the difficulties and challenges that would be faced by university education of translating and interpreting professions.

A single case study was used to examine internships at an (AACSB) accredited business school located at a Research 1 university in the southeastern United States. Internships are the dominant form of experiential learning used within the college under study and the “preferred method of business schools worldwide to give students practical experience and help them transition to the real world” (Kosnik, Tingle, Blanton, 2013, p. 616). The Grant University College of Business, pseudonym selected for this case, supports an internship and career services office that oversees nine internship courses representing six departments within the college. At minimum, each department is responsible for outlining their individual internship guidelines and requirements. The staff within the internship & career services office are primarily responsible for enforcing those guidelines, administering course content, and working with employers to promote meaningful internship experiences. The dean, associate dean for undergraduate programs, six administrators, six employers, and five students participated in this study. After three months of interviews, a focus group, and document reviews, data were analyzed to determine participant perception of internships and also to gain insight into future recommendations. This study was significant because it sought to address a gap in the literature on internships in undergraduate business education and to provide additional evidence that internships contribute to success in career, curriculum, and relationship development as evidenced by the in-depth analysis of a single case.