In order to enhance safety and prevent the recurrence of major accidents it is necessary to understand why they occur. This understanding is gained by utilising accident causation theory to explain why a certain combination of events, conditions and actions led to a given outcome: the process of accident analysis. At present, the systems approach to accident analysis is arguably the dominant research paradigm. Based on the concepts of systems theory, it views accidents as the result of unexpected and uncontrolled relationships between a system s components. Various researchers claim that use of the systems approach, via systemic accident analysis, provides a deeper understanding of accidents when compared with traditional theories. However, the systems approach and its analysis techniques are yet to be widely adopted by the practitioner community and, therefore, a research-practice gap exists. The implication of such a gap is that practitioners may be applying outdated accident causation theory and, consequently, producing ineffective safety recommendations. The aim of this thesis was to develop the current understanding of the systemic accident analysis research-practice gap by providing a description of the gap, considering its extent and examining issues associated with bridging it. Four studies were conducted to achieve this aim. The first study involved an evaluation of the systemic accident analysis literature and techniques, in order to understand how their characteristics could influence the research-practice gap. The findings of the study revealed that the systems approach is not presented in a consistent or clear manner within the research literature and that this may hinder its acceptance by practitioners. In addition, a number of issues were identified (e.g. model validation, analyst bias and limited usage guidance) which may influence the use of systemic analysis methods within industry. The examination of how the analysis activities of practitioners may contribute to the gap motivated Study 2. This study involved conducting semi-structured interviews with 42 safety professionals and various factors, which affect the awareness, adoption and usage of the systems approach and its analysis methods, were highlighted. The combined findings of Studies 1 and 2 demonstrate that the systemic accident analysis research-practice gap is multifaceted in nature. Study 3 investigated the extent of the gap by considering whether the most widely used analysis technique (the Swiss Cheese Model) can provide a systems approach to accident analysis. The analysis of a major rail accident was performed with a model based on the Swiss Cheese Model and two systemic analysis methods. The outputs and usage of the three analysis tools were compared and indicate that the Swiss Cheese Model does provide a means of conducting systemic accident analysis. Therefore, the extent of the research-practice gap may not be as considerable as some proponents of the systems approach suggest. The final study aimed to gain an insight into the application of a systemic accident analysis method by practitioners, in order to understand whether it meets their needs. Six trainee accident investigators took part in an accident investigation simulation and subsequently analysed the data collected during the exercise with the Systems Theoretic Accident Modelling and Processes model. The outputs of the participants analyses were studied along with the evaluation feedback they provided via a questionnaire and focus group. The main findings of the study indicate that the analysis technique does not currently meet the usability or graphical output requirements of practitioners and, unless these issues are addressed, will struggle to gain acceptance within industry. When considering the research findings as a whole a number of issues are highlighted. Firstly, given the benefits of adopting the systems approach, efforts to bridge the systemic accident analysis research-practice gap should be made. However, the systemic analysis methods may not be best suited to analyse every type of accident and, therefore, should be considered as one part of an investigator s analysis toolkit . Adapting the systemic analysis methods to meet the needs of practitioners and communicating the systems approach more effectively represent two options for bridging the gap. However, due to the multidimensional nature of the gap and the wide variety of individuals, organisations and industries that perform accident analysis, it seems likely that tailored solutions will be required. Furthermore, due to the differing needs of the research and practice communities, efforts to bridge the gap should focus on collaboration between the two communities rather than attempting to close the gap entirely.

Syftet med den här studien är att undersöka vad förskollärare anser om social norm, beteendet hos barn i olika situationer, i förskolan och även om det stämmer överens med hur förskollärarna agerar i praktiken. För att ta reda på detta används både observationer och intervjuer. Tre olika förskolor besöks och tre olika förskollärare blir intervjuade i studien. Resultatet visar på att det finns en social norm över hur barn förväntas bete sig i förskolorna, exempelvis att de inte får springa inomhus. Men även att det kan vara miljön och personalen själva som är främsta orsaken till att ett barn avviker från mängden. Om miljön inomhus har stora och öppna ytor kan barn ta det som en inbjudan till att springa, vilket strider mot normen ”inget spring inomhus”. För att bidra till en lugn och trygg miljö för barnen finns det fasta rutiner och oskrivna regler som förväntas att följas av både barn och vuxna. Sociala normer i förskolan är att rutinerna görs till barnens rutiner. Barn tar efter både vuxna och kamrater, de formas efter hur andra ser på dem, det är därför viktigt att deras positiva sidor stärks istället för deras negativa sidor. Det är när de negativa sidorna stärks som det kan leda till en stämpling av barnet, att det exempelvis är bråkigt. Stämplingen i sin tur gör att det barnet blir själva problemet i stället för att det finns ett problem som kan lösas. Om ett barn ofta är med i olika sorters konflikter kan det av andra personer ses som bråkigt, barnet får en etikett, en osynlig stämpel som bråkigt. Man skulle kunna säga att stämplingen är synsättet man har på en specifik person.

My quilts serve as a visual journal of some of my travels and experiences. Through my quilts, I remember the rich colors and memories of my European adventures. The methodical process of stitching quilts line by line is an important process for my recollection of the many steps taken during my trip abroad. Stitching fabric is the method that communicates the opportunities and experiences of my travel that I want to share with others.

This thesis deals with electronic signature in the area of accounting. It includes characteristic of electronic signature, certification authority and time stamp. This thesis explains these fundamental concepts related to the electronic signature and also shows some practical application of it -- such as electronic invoicing, archiving, and communication with state-administration through data boxes or through electronic registries. In this thesis there is also detaily described and depicted the procedure of making electronic invoices and authentication of the certificate of the electronic signature.

Selo postal: um artefato com um duplo papel comunicacional. De um lado, comunica legitimando a circulação de correspondências. Por outro, comunica através de seus elementos imagético-verbais. Apesar dos inegáveis atrativos que os modernos meios de entretenimento proporcionam aos jovens, não se pode deixar de constatar que estes pequenos notáveis podem ser utilizados no ensino da Geografia. A pesquisa buscará responder a seguinte pergunta: os selos postais têm potencial para serem utilizados como material didático alternativo e enriquecedor ao ensino da Geografia, e como a utilização dos selos postais em sala de aula permitiria a construção do conhecimento geográfico? O texto referencia a historicidade do selo postal, estabelecendo a relação desta historicidade com a interpretação contextual do espaço geográfico. Aborda o selo postal como uma possibilidade metodológica para a construção do conhecimento em sala de aula, articulado a partir de seis conceitos estruturantes que serão discutidos teoricamente embasados em autores do ensino e do ensino da Geografia, visando esclarecer ao leitor as intersecções desta ferramenta – o selo postal – com a prática pedagógica em Geografia. As diversas imagens que extrapolam desta técnica comunicacional permitem que o professor faça uso para despertar o encantamento pelo estudo da paisagem. O texto reconhece não somente a relação da comunicação com a temporalidade como também a relação deste elemento comunicacional com o ensino da Geografia. O trabalho almeja possibilitar a construção de habilidades e competências fundamentais para a leitura de imagens, a partir da elaboração de propostas pedagógicas que articulem a utilização do selo postal e o insira no contexto de práticas pedagógicas em turmas do 6º ano do Ensino Fundamental. / Postage stamp: an artifact with a double communicational role. On the one hand, it communicates legitimizing the circulation of correspondence. On the other hand, it communicates through its imagery-verbal elements. In spite of the undeniable attractions that modern media offer to young people, one can not fail to notice that these little notables can be used in the teaching of Geography. The search will answer the following question: the postage stamps have the potential to be used as alternative and enriching teaching material to the teaching of Geography, and how would the use of postage stamps in the classroom allow the construction of geographical knowledge? The text references the historicity of the postage stamp, establishing the relationship of this historicity with contextual interpretation of geographical space. It addresses the postal stamp as a methodological possibility for the construction of knowledge in the classroom, articulated from six structuring concepts that will be discussed theoretically based on authors of the teaching and teaching of Geography, in order to clarify to the reader the intersections of this tool - the Postage stamp - with the pedagogical practice in Geography. The various images that extrapolate from this communicational technique allow the teacher to use it to awaken the enchantment by studying the landscape. The text recognizes not only the relationship of communication with temporality but also the relation of this communicational element to the teaching of Geography. The work aims to enable the construction of basic skills and competences for the reading of images, based on the elaboration of pedagogical proposals that articulate the use of the postage stamp and insert it in the context of pedagogical practices in classes of the 6th grade of Elementary School.

This thesis examines the application of Systems-Theoretic Accident Model and Processes (STAMP) in healthcare and the analysis of patient safety incidents. Healthcare organisations have a responsibility for the safety of the patients they are treating. This includes the avoidance of unintended or unexpected harm to people during the provision of care. Patient safety incidents, that is adverse events where patients are harmed, are investigated and analysed as accidents are in other safety-critical industries, to gain an understanding of failure and to generate recommendations to prevent similar incidents occurring in the future. However, there is some dissatisfaction with the current quality of incident analysis in healthcare. There is dissatisfaction with the recommendations that are generated from healthcare incident analysis which are felt to produce weak and ineffective remedial actions, often including retraining of individuals and small policy change. Issues with current practice have been linked to the use of Root Cause Analysis (RCA), an analysis method that often results in the understanding of an accident as being the result of a linear chain of events. This type of simple linear approach has been the target of criticism in safety science research and is not felt to be effective in the analysis of incidents in complex systems, such as healthcare. Research in accident analysis methods has developed from a focus on technical failure and individual human actions to consideration of the interactions between people, technology and the organisation. Accident analysis methods have been developed that guide investigations to consideration of the whole system and interactions between system components. These system approaches are judged to be superior to simple linear approaches by the research community, however, they are not currently used in healthcare incident investigation practice. The systems approach of STAMP is felt to be a promising method for the improvement of healthcare incident analysis. STAMP strongly embodies the concepts of systems theory and analyses human decision-making. The application of STAMP in healthcare was investigated through three case studies, which applied STAMP in: 1. The analysis of the large-scale organisational failure at Mid-Staffordshire NHS Trust between 2005-2009. 2. The analysis of a common small-scale hospital-based medication prescription error. 3. The analysis of patient suicide in the community-based services of a Mental Health Trust. The effectiveness of the STAMP applications was evaluated with feedback from healthcare stakeholders on the usability and utility of STAMP and discussion of the STAMP applications against criteria for accident analysis models and methods. Healthcare stakeholders were generally positive about the utility of STAMP, finding it to provide a system view and guide consideration of interactions between system components. They also felt it would help them generate recommendations and were positive about the future application of STAMP in healthcare. However, many felt it to be a complicated method that would need specialist expertise to apply. The STAMP applications demonstrated the ability of STAMP to consider the whole system and guide an analysis to the generation of recommendations for system measures to prevent future incidents. From the findings of the research, recommendations are made to improve STAMP and to assist future applications of STAMP in healthcare. The research also discusses the other factors that influence incident analysis beyond that of the analytical approach used and how these need to be considered to maximise the effectiveness of STAMP.

This thesis analyses the Australian approach to taxation of goodwill and related intangibles. It asks the questions: 'Is the current Australian approach to taxation of goodwill coherent?'; and 'Could a different approach minimise any distortions?' The thesis identifies the increasing importance of goodwill and other intangible property in a modern information-based economy. It identifies benchmarks for a 'good' tax system ??? such as efficiency, simplicity, and equity. It emphasises the criteria of simplicity and efficiency but includes other criteria and specifically considers the issue of alignment of accounting and legal concepts. It concludes that the current misalignment makes it difficult for the tax system to deal with goodwill coherently. The thesis criticises the treatment of goodwill under various Australian taxes, including stamp duty; Goods and Services Tax; taxation of capital gains; and income tax. It specifically considers the treatment of intangible sources of goodwill and their relationship with goodwill itself. The discussion of income tax pays particular attention to the role of goodwill and other intangibles in international transfer pricing. The thesis draws conclusions about the treatment of goodwill in Australia and whether the Australian approach meets the benchmarks established at the outset. The thesis demonstrates that the current Australian approach leads, inter alia, to tax avoidance. The current approach also offends a number of other criteria of a 'good' system. The thesis considers the UK tax treatment of intangibles held by resident companies and considers this model for Australia. It also considers the abandoned 'Tax Value Method' previously proposed for Australia. From this and other material, it suggests possible new directions and an alternative approach to taxing goodwill in Australia. These include a consistent and coherent definition of goodwill for tax that is compatible with law and accounting. The thesis also urges the development of a consistent approach to taxing goodwill at both the state and federal levels; and suggests greater reliance on the existence of goodwill as a means to establish jurisdiction to impose tax in international tax situations.

Véritable outil de compréhension des causes et des conséquences d'événements dommageables voire catastrophiques, les modèles d'accident ont pris une place essentielle au cœur des démarches d'enquêtes-accident et/ou d'évaluations des risques au sein des systèmes socio-techniques. Leur efficacité n'est plus à prouver et nombreuses sont les organisations les utilisant aux fins de répondre à un besoin de sécurité et à des exigences de performances et de progrès. De nombreux modèles d'accident ont donc été développés. Fondés originellement sur le principe de représentations d'une chaîne d'événements relier par des relations de causes à effets, les modèles contemporains s'appuient désormais, pour une minorité encore, sur la théorie des systèmes et la théorie du contrôle, favorisant ainsi une analyse systémique et une vision holistique des accidents et des catastrophes. Parmi les démarches de modélisation les plus récentes et abouties, le modèle d'accident systémique appelé STAMP (System-Theoretic Accident Modeling and Processes), développé au sein du Massachusetts Institute of Technology, et se fondant sur les concepts de " contrainte ", de " structure " et de " modèle de processus " a été retenu dans le cadre de cette thèse. Ce modèle pose comme hypothèse que les accidents résultent d'un contrôle inefficace et inadéquate de la structure d'un système socio-technique le conduisant et le condamnant ainsi à migrer d'un état " sûr " vers un état accidentel. La thèse se fixe trois objectifs. Le premier vise à s'approprier les fondements épistémologiques, théoriques et méthodologiques sous jacents au modèle STAMP. Le deuxième consiste en la mise en œuvre effective du modèle dans le cadre de l'évaluation des risques d'un procédé industriel innovant de dépollution de sédiments contaminés. Le troisième ambitionne à apprécier les apports et les limites du modèle et de proposer au regard des limites repérées des propositions d'amélioration tant au plan théorique que méthodologique.

Σκοπός της εργασίας αυτής, είναι να μελετηθεί και να αναλυθεί η Ελληνική Οικονομία την περίοδο 2000-2009, υπό το φως της υιοθέτησης του ευρώ ως εθνικό νόμισμα, της παγκόσμιας ύφεσης, της ελληνικής οικονομικής ύφεσης από το 2008 έως σήμερα και των πρόσφατων εγχώριων εξελίξεων. Τα δεδομένα που χρησιμοποιήθηκαν είναι οι μηνιαίοι εθνικοί λογαριασμοί της ελληνικής οικονομίας από το 2000 έως το 2009. Σε όλες σχεδον τις χρονοσειρές που αναλύθηκαν, φαίνεται ότι οι παρελθοντικές τιμές είχαν μεγάλη επιρροή στο επίπεδο (level) των δεικτών. Επίσης, πολλά ήταν και τα γεγονότα που όπως φαίνεται επηρέασαν την πορεία των χρονοσειρών, με πιο σημαντικά την υιοθέτηση του ευρώ, τους ολυμπιακούς αγώνες του 2004 και τέλος η παγκόσμια οικονομική κρίση και η οικονομική κρίση στην Ελλάδα. / -

Cette thèse concerne l'étude des risques associés aux projets de CTSC (Captage, Transport et Stockage de CO2) dont le développement est prévu à l'échelle industrielle. Les projets de CTSC sont des systèmes sociotechniques complexes pour lesquels une approche systémique de management des risques est nécessaire. L'approche doit couvrir les différents aspects du risque pour analyser l'influence de la dynamique des risques sur la dynamique des projets. Une méthodologie systémique de management des risques est proposée. Cette méthodologie est fondée sur les concepts de la pensée systémique, de l'approche STAMP (Systems-Theoretic Accident Model and Processes) développée au sein du Massachusetts Institute of Technology, et de la dynamique des systèmes. L'objectif est de modéliser et d'analyser la structure de contrôle de sécurité impliquée dans un projet de CTSC. La structure de contrôle de sécurité est la structure organisationnelle des parties prenantes (contrôleurs) qui sont responsables de maintenir les contraintes de la sécurité. L'objectif de cette structure de contrôle de sécurité dans cette thèse est d'éviter le retard ou l'échec des projets de CTSC. Cet objectif a été reformulé comme étant la définition et le management des risques majeurs qui pourraient empêcher ou limiter le maintien des contraintes de sécurité. Les risques ont été d'abord identifiés et classés selon huit catégories : Technique, SSE (Santé, Sécurité et Environnement), Politique/Stratégie, Réglementation, Organisationnel/Humain, Financier/Economique, Social et Projet. Les risques majeurs liés aux phases amont ont été extraits et modélisés en utilisant la méthodologie proposée. Les rétroactions affectant la propagation et l'amplification de chaque risque ont été étudiées. Les structures de contrôle de sécurité, le contexte et les risques associés des projets de Barendrecht, de Lacq et de Weyburn ont été analysés. L'application de la méthodologie sur ces trois retours d'expériences permet de proposer un modèle générique de contrôle de sécurité pour les projets de CTSC. L'accent est mis sur le rôle majeur des facteurs endogènes conduisant à l'échec des projets de CTSC. Ce modèle met en évidence les flux d'information et de communication entre les parties prenantes qui conduisent à améliorer leurs modèles mentaux et leurs décisions.