Aim The aim of the thesis is to explain the factors that affect the auditor's recommendation concerning audit services to customers who are not subject to mandatory auditing. Background and problem In 2010 mandatory auditing for small companies was abolished. It is common for the auditor to provide recommendations re-garding whether or not a customer should chose to retain the audit. The question is which factors can explain the auditor's recommendation. Method and empirics This thesis uses a deductive approach with inductive elements and a combination of qualitative and quantitative data is used. The qualitative data consists of a pilot study and the quantitative data consists of a questionnaire survey. The analysis of the empirical data was performed using regression analysis. Theory This thesis applies an eclectic approach where the starting point is legitimacy, institutional theory, professional theory and decision making theory to develop a model. Results and conclusions The notion of the recommendation as well as the extent of the recommendations can be explained by factors related to the auditor's agency affiliation and the auditor's personal qualities. / Syfte Studiens syfte är att förklara vilka faktorer som påverkar revisorns rekommendation om revisionstjänster till kunder som inte omfattas av revisionsplikt. Bakgrund och problem År 2010 avskaffades revisionsplikten för mindre bolag. Vid valet om att behålla eller avskaffa revisionen är det vanligt att revisorn rekommenderar kunden om hur bolaget ska välja. Frågan är vilka faktorer som kan förklara revisorns rekommendation. Metod och analys Studien har en deduktiv ansats med induktiva inslag samt an-vänder en kombination av kvalitativ och kvantitativ data. Den kvalitativa datan består utav en pilotstudie och den kvantitativa datan utav en enkätundersökning. Regressionsanalyser genom-fördes vid analys av den empiriska datan. Teori Studien tillämpar ett eklektiskt angreppssätt där utgångspunkten är legitimitet, institutionell teori, professionsteori och beslutsteori som används för att utveckla en modell. Resultat och slutsats Både uppfattning om rekommendation samt omfattningen av rekommendationer kan förklaras av faktorer kopplade till dels revisorns byråtillhörighet och dels revisorns personliga egenskaper.

The purpose of this study is to find out how the teachers in preschool work with mathematics. How educators working to promote children's mathematics learning and how educators visualize math work. How they plan, implement and document the work of mathematics. I also want to find out how legal guardians perceive their children's mathematics learning in preschool. I have chosen to do interviews with the educators and survey legal guardians to make visible the work of mathematics in kindergarten. I interviewed six teachers who work at both younger and older children department. I sent out 200 questionnaires to the caregivers at three preschool, but I only got 33 questionnaires back. The result of the study shows that the pedagogs works with mathematics continuously in pre-school together with the children, to promote the children's mathematics. Inquiring pedagogue with children, there the together research and study mathematic. The pedagogue works according to Vygotskij theory, the zone of proximal development; where children learns in interaction with other people. The result from the questionnaires shows that the caregivers stated that they didn't got any information regarding the children's mathematics development.

Klagomål på damm och smuts i skolmiljöer är vanligt förekommande. Detta arbete syftar till attundersöka hur mycket deponerat damm som finns på olika ytor i skolsalar, hur en professionell städkonsulent bedömer städningen i relation till tekniska mätningar av deponerat damm, hur snabbten yta återsmutsas efter storstädning samt eventuella hälsoeffekter. Vid denna undersökning har vianvänt inomhusenkäten MM060 NA Sp1 för att fånga upp elevernas rapporterade symtom ochupplevelsen av städningen samtmätt deponerat dammmed gelfiltertjep (BM-Dustdetector). Mängden deponerat damm varierar kraftigt mellan olika skolor, sannolikt beroende på varierandepersonbelastning, lokalernas utformning samt städrutiner. Undersökningen ger visst stödför att mängden deponerat dammrelateras till upplevelsen av städkvaliteten men förhållandet bestäms ävenav många andra faktorer. Generellt uppmäts högre halter av deponerat damm på ytor som inte underhållsstädas. Storstädningen reducerar halten av deponerat damm påtagligt men återsmutsningsker snabbare där belastningen och nedsmutsningen är större. Det finns vissa samband mellan hur enprofessionell städkonsulent värderar städningen, främst golvstädningen, och uppmätta halter avdeponerat damm men sambanden är inte särskilt starka. Elever som besväras av ”damm och smuts” samt”instängd (dålig) luft” rapporterar signifikant fler symtom relaterat de icke besvärade. Exponeringför enbart besvärande damm och smuts medför en signifikant ökad frekvens av allmänsymtom, slemhinnesymtom, främst ögonbesvär, samt hudsymtom.Resultatet från denna studie pekar på att man trots alla påverkande faktorer ser en viss hälsoeffekt relativt till förekomst avdamm och smuts. Då cirka var fjärde skolelev bedöms ha någon typ av allergi är det väsentligt attskolmiljön är så ren som möjligt. Förhållandena kan sannolikt förbättras genom en ökad ochförbättrad städning / Complaints about dust in school environments are frequent. This work aims to investigate the amount of dust deposit on different horizontal surfaces in class rooms, how a professional cleaning consultant assesses cleaning in relation to measurements of dust deposit and how quickly a surfacebecomes filthy again after thorough cleaning and health effects. In this investigation we used the questionnaire MM060 NA Sp1 to estimate the students’ symptoms and experience of cleaning andmeasures deposit dust with BM-Dustdetector. The amount of dust deposit varies vastlybetweenschools probablydue to varying number of persons, the geometry of the rooms and cleaningroutines. The investigation supports the idea that the amount of dust deposit relates to the experience of the quality of cleaning but the relation is also dependent of manyother factors. Larger amounts of dust deposit are generally found on surfaces not normally cleaned. Thorough cleaning reduces considerably the dust deposit but it regrows quicklywith high loading of persons. There exist some relations between the association of the cleaning by a professional cleaning consultant, especiallycleaning of the floor, and measured amount of dust deposit but the relations are not very strong.Students complaining of “dust and dirt” and “stuffy, bad air” report significantly more symptoms than the reference group. Exposure to only “dust and dirt” gives more, general symptoms and more mucous membrane and skin symptoms. The results from this study indicate a health effect from “dust and dirt”. One out of four Swedish students have some form of allergies. It is thereforenecessary to have a clean school environment. Presumably good cleaning routines will improve the situation. / <p>ISBN 91-7997-112-1</p>

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Objectives: To investigate factors influencing consumption of traditional foods (e.g., wild game, fish) and concerns about environmental contaminants among schoolchildren of the Mushkegowuk Territory First Nations (Moose Factory, Fort Albany, Kashechewan, Attawapiskat, and Peawanuck). Study Design: Cross-sectional data collection from a Web-based Eating Behaviour Questionnaire (WEB-Q). Methods: Schoolchildren in grades 6-12 (n = 262) responded to four of the WEB-Q questions: (1) Do you eat game? (2) How often do you eat game? (3) How concerned are you about the environmental contaminants in the wild game and fish that you eat? (4) I would eat more game if...[ six response options]. Data were collected from 2004-2009. Hierarchical log-linear modelling (LLM) was used for analyses of multi-way frequency data. Results: Of the school children answering the specific questions: 174 consumed game; 95 reported concerns about contaminants in game; and 84 would increase their game consumption if it were more available in their homes. LLM revealed significant differences between communities; schoolchildren in Moose Factory consumed game ???rarely or never??? at greater than expected frequency, and fewer than expected consumed game ???at least once a day.??? Schoolchildren in Kashechewan had greater frequency of daily game consumption and few were concerned about contaminants in game. Using LLM, we found that sex was an insignificant variable and did not affect game consumption frequency or environmental contaminant concern. Conclusion: The decreasing importance of the traditional diet was most evident in Moose Factory, possibly due to its more southerly location relative to the other First Nations examined.

Physical inactivity is a modifiable risk factor for cardiovascular diseases and other chronic diseases of life. In countries undergoing economic transition from underdeveloped to being developed, there is an increasing rate of physical inactivity. Accurate assessment of physical activity behaviours is important for determining the presence of physical inactivity, for setting goals for physical therapy interventions to increase physical activity and to utilize physical activity as an outcome measure for physical therapy interventions. There are different techniques used to measure physical activity, namely questionnaires, motion sensors (pedometers and accelerometers) and doubly labelled water. The most used method in large epidemiological research is questionnaires because of their affordability and feasibility. Limitations of physical activity questionnaires include the exclusion of house-hold activities, intensity of work done, bicycling, duration and frequency of leisure time activities. Motion sensors have been mostly used in developed and westernized countries. In the North West Province (NWP) of South Africa the only method that has been used to determine physical activity among the Tswana speaking people was the Transition of Health during urbanization physical activity questionnaire (THUSA-PAQ). The application of other methods such as the motion sensors has never been done. Objectives: The study comprised two major objectives: The first objective was to determine the physical activity levels of the rural and urban Tswana speaking people of the NWP using the THUS A questionnaire and pedometers. The second objective was to determine whether there is a relationship in physical activity determined by the THUSA-PAQ, promotional pedometer and an accelerometer determined activity. Methods The participants recruited for this study form part of the larger prospective urban and rural epidemiology (PURE) longitudinal study running over 12 years which started in 2005. A subsample of 200 was randomly selected of which hundred and eighty signed the informed consent (90 urban and 90 rural) to participate in the study. The participants completed the THUSA-PAQ with the assistance help of the fieldworkers in their native language and wore pedometers for seven consecutive days. The number of steps taken per day distance travelled and energy expenditure were recorded in a logbook. Another thirty eight participants from a co-hort in the same geographical area were issued with accelerometers to wear simultaneously with pedometers for a period of twenty four hours and also completed the THUSA-PAQ. Results The rural male and female participants reported higher average physical activity index (PAT) with the THUSA questionnaire (9.49 ± 3.67 and 8.10 ± 1.26) than urban male and female participants (8.13 ± 2.47 and 7.51 ± 1.65) respectively. The same trend was observed with the objectively determined physical activity with the pedometers. A partial correlation adjusted for age and gender showed no statistical significance between the subjectively determined physical activity index (PAT) and the objectively determined activity (average steps per day). Results from the co-hort participants indicated that both male and female participants spent a larger percentage of their time on sedentary activities (66.45 ± 15.84% and 70.13 ± 8.39%) respectively. Most of the participants, 64.7% females and 52.1% males, recorded fewer than 5000 steps per day with a pedometer and reported high PAI (9.61 ± 1.83 males and 7.79 ± 1.26 females) with the THUSA-PAQ. On this population partial correlation analyses that was adjusted for age and body mass index (BMT) showed a statistical significant relationship between (p<0.05) time spent on vigorous activities and commute index between male and female participants. There was no statistical significant relationship between the PAI (THUSA-PAQ), activity energy expenditure (AEE) determined with an accelerometer and the number of steps per day determined with a pedometer. Conclusion The major conclusion that can be drawn from this study is that the participants did not meet the recommended physical activity levels (30 min moderate physical activity or 10 000 pedometer determined steps per day). The participants reported high subjective physical activity index (PAI) with the THXJSA-PAQ which did not correlate with the low objectively determined number of steps per day using the pedometer and AEE. Possible reasons for this include the influence of perception toward physical activity, social desrrabiUty, seasonal changes, reactivity and time of the year. Motion sensors gave a better indication of habitual physical activity among the Tswana speaking people of the NWP and should be considered for further research. / Thesis (M.Sc. (Human Movement Science))--North-West University, Potchefstroom Campus, 2009.

Die vorliegende Arbeit ist eingebettet in den Prozess zur Entwicklung einer deutschen Version des Child Perceptions Questionnaire (CPQ-G). Dieses Messinstrument erfasst die mundgesundheitsbezogene Lebensqualität bei Kindern und Jugendlichen. Ziel war es herauszufinden, ob auch die deutsche Version eine hinreichende Validität aufweist. Dazu wurden bei 1.508 Schülerinnen und Schülern von 10 bis 15 Jahren die klinischen Parameter Karies, Plaquevorkommen, Zahn-Nichtanlagen und das Tragen einer kieferorthopädischen Apparatur erfasst und in Relation zu ihrer selbstbewerteten mundgesundheitsbezogenen Lebensqualität (MLQ) gebracht. Als Ergebnis wurde festgestellt, dass alle untersuchten oralen Parameter die mundgesundheitsbezogene Lebensqualität bei Kindern und Jugendlichen beeinflussen, wenn auch in unterschiedlichem Maße. Die deutsche Version des Child Perceptions Questionnaire erweist sich damit als hinreichend valide. Damit erfüllt sie ein wichtiges Gütekriterium für ein MLQ-Messinstrument.

Objectives: The incidence of type 2 diabetes mellitus (DM2) is on the rise worldwide. The primary objective was to determine the prevalence of nutrient inadequacy and excessiveness in persons with DM2 with and without diabetic peripheral neuropathy (DPN). Study Design: A validated semi-quantitative food frequency questionnaire was used to determine the prevalence of inadequacy of nutrients with an estimated average requirement; the mean intake of nutrients with an adequate intake; and the proportion of persons not meeting the recommendations for the acceptable macronutrient distribution range (AMDR). Results: Differences were observed in the prevalence of inadequacy of vitamin A and the proportion of persons not meeting the AMDR for total fat, linoleic acid and carbohydrate. Conclusion: The aforementioned nutrients may have a significant role in the progression/development of DPN and should be studied in further detail. We recommend a balanced diet and use of a multi-vitamin for persons with DM2.

Objective: Assess the changes in oral health-related quality of life (OHRQoL) of adolescents and their parents after overjet reduction. Materials and Methods: 53 patients between the ages of 11-18 years with increased dental overjet (≥ 6mm) and their parents were selected, of which 28 were pre- and 25 were post-treatment with dental overjet reduced to within normal limits. The data collection instrument was the Child Oral Health Quality of Life (COHQoL) Questionnaire. Results: Adolescents and their parents reported poorer quality of life before orthodontic treatment than after. The improvement in oral health-related quality of life was statistically significant for all health domains except for the social well-being domain. Parental reports on (OHRQoL) were in agreement with their children’s. No statistically significant differences were evident in (OHRQoL) between pre- and post-treatment groups. Conclusions: Adolescents with increased dental overjet ≥6mm experienced substantial psycho-social impacts. Adolescents with increased overjet can accurately recall the initial negative effects of the original malocclusion on their lives, even after a time lapse of five years. Orthodontic treatment significantly improves the perceived quality of life of orthodontic patients and their parents

Physical inactivity is a modifiable risk factor for cardiovascular diseases and other chronic diseases of life. In countries undergoing economic transition from underdeveloped to being developed, there is an increasing rate of physical inactivity. Accurate assessment of physical activity behaviours is important for determining the presence of physical inactivity, for setting goals for physical therapy interventions to increase physical activity and to utilize physical activity as an outcome measure for physical therapy interventions. There are different techniques used to measure physical activity, namely questionnaires, motion sensors (pedometers and accelerometers) and doubly labelled water. The most used method in large epidemiological research is questionnaires because of their affordability and feasibility. Limitations of physical activity questionnaires include the exclusion of house-hold activities, intensity of work done, bicycling, duration and frequency of leisure time activities. Motion sensors have been mostly used in developed and westernized countries. In the North West Province (NWP) of South Africa the only method that has been used to determine physical activity among the Tswana speaking people was the Transition of Health during urbanization physical activity questionnaire (THUSA-PAQ). The application of other methods such as the motion sensors has never been done. Objectives: The study comprised two major objectives: The first objective was to determine the physical activity levels of the rural and urban Tswana speaking people of the NWP using the THUS A questionnaire and pedometers. The second objective was to determine whether there is a relationship in physical activity determined by the THUSA-PAQ, promotional pedometer and an accelerometer determined activity. Methods The participants recruited for this study form part of the larger prospective urban and rural epidemiology (PURE) longitudinal study running over 12 years which started in 2005. A subsample of 200 was randomly selected of which hundred and eighty signed the informed consent (90 urban and 90 rural) to participate in the study. The participants completed the THUSA-PAQ with the assistance help of the fieldworkers in their native language and wore pedometers for seven consecutive days. The number of steps taken per day distance travelled and energy expenditure were recorded in a logbook. Another thirty eight participants from a co-hort in the same geographical area were issued with accelerometers to wear simultaneously with pedometers for a period of twenty four hours and also completed the THUSA-PAQ. Results The rural male and female participants reported higher average physical activity index (PAT) with the THUSA questionnaire (9.49 ± 3.67 and 8.10 ± 1.26) than urban male and female participants (8.13 ± 2.47 and 7.51 ± 1.65) respectively. The same trend was observed with the objectively determined physical activity with the pedometers. A partial correlation adjusted for age and gender showed no statistical significance between the subjectively determined physical activity index (PAT) and the objectively determined activity (average steps per day). Results from the co-hort participants indicated that both male and female participants spent a larger percentage of their time on sedentary activities (66.45 ± 15.84% and 70.13 ± 8.39%) respectively. Most of the participants, 64.7% females and 52.1% males, recorded fewer than 5000 steps per day with a pedometer and reported high PAI (9.61 ± 1.83 males and 7.79 ± 1.26 females) with the THUSA-PAQ. On this population partial correlation analyses that was adjusted for age and body mass index (BMT) showed a statistical significant relationship between (p<0.05) time spent on vigorous activities and commute index between male and female participants. There was no statistical significant relationship between the PAI (THUSA-PAQ), activity energy expenditure (AEE) determined with an accelerometer and the number of steps per day determined with a pedometer. Conclusion The major conclusion that can be drawn from this study is that the participants did not meet the recommended physical activity levels (30 min moderate physical activity or 10 000 pedometer determined steps per day). The participants reported high subjective physical activity index (PAI) with the THXJSA-PAQ which did not correlate with the low objectively determined number of steps per day using the pedometer and AEE. Possible reasons for this include the influence of perception toward physical activity, social desrrabiUty, seasonal changes, reactivity and time of the year. Motion sensors gave a better indication of habitual physical activity among the Tswana speaking people of the NWP and should be considered for further research. / Thesis (M.Sc. (Human Movement Science))--North-West University, Potchefstroom Campus, 2009.