<p>I samband med revisionsskandaler i USA så infördes ett nytt kontroll organ för revisorer, Public Company Accounting Oversight Board. De har syftet att kontrollera att revisorer som arbetar med klienter som lyder under Sarbanes-Oxley Act efterföljder de nya reglerna. Den svenska revisorsprofessionen har länge varit självreglerad men på grund av PCAOB möts professionen av en tydligare reglering vilket kan resultera i problem. Därför finns det ett behov att undersöka hur svenska revisorer ser på PCAOB och hur det har påverkat revisorsprofessionen.</p><p>Syftet med denna uppsats är att undersöka svenska revisorers åsikter om PCAOB och om PCAOB har förändrat den svenska revisorsprofessionen. Uppsatsen har också syftet att förklara orsakerna bakom de svenska revisorernas åsikter och varför den svenska revisorsprofessionen påverkas.</p><p>Utifrån uppsatsen syfte valdes en kvalitativ ansats. Data har samlats in genom semistrukturerade telefonintervjuer och personlig intervju. Urvalet består av 4 stycken anonyma auktoriserade revisorer som alla har erfarenhet av Sarbanes-Oxley Act.</p><p>PCAOB har påverkat revisorsprofessionen till att bli mer professionell men samtidigt har formaliseringen ökat för professionen och bidragit till mindre tid för analytiskt arbete vilket i längden kan påverka kvaliteten på revisionen negativt och därmed kan PCAOB utgöra ett hot mot professionen.</p><p>Trots att revisorsprofessionen är och har varit starkt kopplad till självreglering så verkar regulativa förändringar från PCAOB som syftar till att stärka revisorernas förtroende vara viktigare än att vidhålla professionens självreglering</p> / <p>As auditing scandals occurred in the US, a new controlling institute for auditors was formed, Public Company Accounting Oversight Board. It has the purpose to monitor auditors who are working with clients that have to comply with Sarbanes-Oxley Act. The Swedish auditing profession has for long time been self-regulated, but due to PCAOB the profession faces a stricter regulation which could lead to some problems. Hence, there exists a need to investigate how Swedish auditors look upon PCAOB and how it has effected the auditing profession.</p><p>The purpose of this thesis is to examine Swedish auditor’s opinions about PCAOB and if PCAOB has affected the Swedish auditing profession. Furthermore, this thesis aims to explain the reasons behind the Swedish auditor’s beliefs and why the Swedish auditing profession is affected.</p><p>On the basis of the purpose, a qualitative research method was chosen. Data has been collected through semi-structured telephone interviews and personal interview. The selection consists of four anonymous authorized public accountants who all have experience of Sarbanes-Oxley Act.</p><p>Due to PCAOB the auditing profession has become more professionalized but at the same time an increase in formalisation has left little time for actual analytical work and the quality of the audit might in the end be lower which constitute a major threat to the auditing profession.</p><p>Although, the tradition of the auditing profession is and has been self-regulation it appears that PCAOB is welcomed by auditors since a regulative change that aim to improve auditors’ trust is more important than maintaining a self-regulated profession.</p>

<p><p>Det är viktigt med engagemang och motivation i läraryrket, dels för pedagogens skull, genom att hon känner mening med sitt arbete, dels för elevernas resultat. Den här uppsatsen är skriven i syftet att studera pedagogens uppfattningar om begreppen engagemang och motivation, samt vilk faktorer som pedagogerna uppfattar påverkar deras engagemang och motivation i arbetet. För att ta reda på detta har vi använt oss av kvalitativ metod och intervjuer som datainsamlingsmetod. Bearbetningen av materialet genomfördes genom narrativ analys. Resultatet visar på många olika faktorer som kan påverka pedagogens engagemang och motivation, till exempel att pedagogen behöver sätta gränser på olika sätt för att bibehålla sitt engagemang. En annan aspekt som framkommit är att pedagogen behöver vårda sig själv för att ha energi i yrket. Vi ser ett behov av mer forskning om motivation och engagemang i pedagogyrket, för att lättare kunna skapa förutsättningar för engagerade och motiverade pedagoger.</p></p>

Distriktssköterskans arbete under kvällar och helger i kommunal hemsjukvård beskrivs inte ofta i vetenskapliga artiklar. Stor del av arbetet på jourtid sköts via telefon och från bilen där distriktssköterskan inte har tillgång till några journaler eller annan information om patienterna hon ansvarar för. Att ge råd, handleda och svara på frågor är huvudsakliga arbetsuppgifter och de som ringer är främst hemtjänstpersonal men samtalen kommer också ifrån andra sjukvårdsinrättningar och andra kollegor. Krav på tillgänglighet präglar arbetet. Vår fråga inför denna studie var hur rustade distriktssköterskorna är i sin uppgift och om de kan hantera detta arbetssätt. Syftet med denna studie var att studera de förutsättningar som påverkar distriktssköterskans vårdmöten via telefon på jourtid. Studien har genomförts som en observationsstudie. Under arbetspass jourtid har sju distriktssköterskor verksamma inom kommunal hemsjukvård i två västsvenska kommuner blivit observerade i sin yrkesutövning. Utifrån en kvalitativ innehållsanalys analyserades sedan datamaterialet. Fem kategorier trädde fram i analys av materialet. Dessa beskriver förutsättningar som påverkar distriktssköterskans kommunikation i telefonmötet. Tillgänglighetskrav, professionalitet, kommunicerbarhet, säkert förhållningssätt och inställning och förutsättning till teknik. Studien visar att distriktssköterskor prioriterar tillgänglighet före säkerhet och att de så gott som alltid väljer att svara i telefonen när det ringer. Det förefaller som att de är korrekta och professionella med god förmåga att kommunicera oberoende av yttre omständigheter. Distriktssköterskornas inställning till teknik varierar. Krav på tillgänglighet påverkar säkerhetsaspekter i yrkesutövandet. I studiens diskussionsdel diskuteras resultatets huvudfynd relaterade till tidigare forskning.

Based on twenty months of fieldwork in Beijing and Shanghai, my dissertation intends to examine the psycho-boom, or the distinct cultural and social formation that the rise of Western psychotherapy has taken in the new hosting environment of urban China. I argue that the psycho-boom, while involving a new psychological modality or a new mental health profession, should not be narrowly conceived of as such. Instead, it is more akin to a popular movement that blends the elements of professional training, popular healing, consumer fad, and entrepreneurial pursuit. The networks and activities associated with psychotherapy training have constituted a massive social world in which various interests and aspirations can be pursued and realized. I further argue that experiences, either individual or interpersonal, have been a critical element of being in this social world. Many people learn to appreciate the psychological dimensions of experience through participating in it, turning one's involvement with psychotherapy a therapeutic journey in its broadest sense. / Anthropology

Paper author: Inga Jasiūnienė Paper topic: The Research of Joniskis Agricultural School Students Profession Career Orientations Place of writing the paper: Lithuanian Agricultural University. The Department of Profession Education and Psychology. 2006 Size of paper: 56 pages Paper contains: 3 tables, 14 pictures, 2 supplements Literature sources: 30 Research object: Profession Career Orientations of Joniskis Agricultural School Students Research methods: The analyses of science literature and other resources; differential diagnostic questionnaire “I would choose” (author E.A. Klimovas”); the research of professional skills, management and enterprise orientations according to L.G. Pocebut and V.A. Ciker test “Career anchor��� (test propositions about professional skills, management and enterprise orientations were used); Computer program PAULA was used to calculate the results; the analysis of research results (filing, classification, determination of causal links, analysis). Research results: Summarizing the results of the research, we can make conclusions, that the orientations of Joniskis Agricultural School students only partially fulfill the content vocational teaching/learning programs. Only of some professions (mechanics and building) students’ leaning, vocational suspense, their values satisfy the content of chosen vocational teaching/learning program. The least vocational teaching/learning programs content fulfills students’ professional career orientations of those... [to full text]

Touting, as practised by conveyancers in the four Northern provinces of South Africa, is reaching alarming proportions. Owing to the institutional nature of the attorneys' profession, rules and regulations are applied to establish and manage the ethical behaviour of members of the profession. The question arises as to whether there could be an alternative way of management with a value system and ethical conduct as the underlying principles. According to the organisational behavioural science, the alternative method is to manage an organisation by means of value driven leadership style. The research questions of this study are: 1. Which teleological and deontological values will be suitable as elements of a shared value system for the attorneys' profession? In order to reach this goal, the following objectives are established: 2. To obtain exhaustive knowledge of the concepts 'values' and 'value-driven' by means of a literature study and empirical research in order to understand the phenomenon touting, as practised in the attorneys' profession. This objective was reached through an investigation of the concepts values and value-driven. The focus was particularly on the following aspects: J the development of the concept values J the principles of values and ethics 4 the division and classification of the concept values 4 the role and application of the concept values in management science and J values and leadership Based on the results of the limited availability sample, the empirical findings were that the respondents are ethically sensitive. It is evident that touting is a deliberate and unconstitutional disregard of instrumental and terminal values, and that the promotion of self-interest leads to the detriment of the principal, the profession and the public. 3. To establish the shared values of the attorneys' profession from the perspective of the deontology and teleology. This objective was reached through a literature study into the concepts value driven and shared values. From this investigation, it is evident that a relationship no doubt exists between terminal and instrumental values on the one hand and teleological and deontological values on the other hand. The investigation further found that specific effective teleological and deontological values are contained in the sources of knowledge of the attorneys' profession. These values can be used to develop a shared value system for the attorneys' profession. The results of the study, based on a limited availability sample indicate that the majority of respondents could not identify the critical value, namely to guard against self-interest. The absence of this value implies touting within the context of this investigation. 4. To identify and describe the ways and means of the transformation of the attorneys' profession from a rule-and-regulation orientation to a value-driven orientation with regard to ethical behaviour. In order to reach this objective, an empirical investigation was undertaken into the perceptions of respondents of a specific availability sample in regard of the existing rules applicable to ethical behaviour and their perception of the Law Societies of South Africa. The empirical investigation in regard to the perceptions show that a substantial portion of the respondents perception of the Law Societies of South Africa is negative - founded on the reality experience that the Law Societies of South Africa is not capable of cracking down on touting. The literature study demonstrates that the attorneys' profession is a learning organisation with an institutional culture. Transformation from a rule-and-regulation orientation to a value-driven orientation in regard to values and ethics, among others, requires a transformation of way of thinking in regard to basic assumptions concerning values and ethics. In summarising, it can be stated that this investigation produced evidence that effective teleological and deontological values are contained in the sources of knowledge of the attorneys' profession, that can be used to create a shared value system for the profession. / Thesis (M.B.A.)--North-West University, Potchefstroom Campus, 2005.

Author of the research: Jūratė Leskauskaitė Title of the research: Motivation of Profession Choice of Social Pedagogy Students Location of the research: Lithuanian University of Agriculture. Department of Psychology and Professional Pedagogy. Akademija, 2006. Size of the research: 77 pages Research includes: 34 tables, 31 diagrams, 5 appendices. Literature recourses: 33 Object of the research: Factors of professional choice Methods of the research: 1. Analysis of scientific literature. 2. Questionnaire poll. 3. Statistical analysis of the data. Results of the research: According to the results of the research students of Social Pedagogy choosing the profession of a social pedagogue expect an interesting job. According to the students of Social Pedagogy meaningful job is one where a person could meet the requirements of four-level needs. According to the students of Social Pedagogy and English Pedagogy, if they were offered to choose their speciality once again, their choice would remain the same. According to the results of the research students of English Pedagogy choosing the profession of an English pedagogue expect a well-paid and permanent job. The students of English Pedagogy indicate the profession of an English pedagogue as prestigious and perspective. According to the research the factors of professional choice were the following: permanent, interesting, well-paid, perspective job.

Surgeons’ satisfaction with their work Nomeda Adamonienė Scientific advisor Assoc. Prof. Dr. Ilona Bučiūnienė, ISM University of Management and Economics. Kaunas University of Medicine, Faculty of Public Health, Department of Social Medicine – Kaunas, 2005.- 83p. The aim of the study was to investigate the approach of the surgeons working in the Hospital of Kaunas University of Medicine (HKUM) towards their profession, and to identify the factors that stipulate their satisfaction with their work. The objectives of the study were the following: 1. To evaluate surgeons’ attitude to their profession; 2. To identify the factors that condition satisfaction at work; 3. To evaluate the influence of satisfaction at work on the surgeons’ health and personal life. The methods of the study: The subject of research: An inquiry of the surgeons working in the Hospital of Kaunas University of Medicine was performed. The methods and span of the study: Of 250 distributed questionnaires, 187 were filled and returned. The response rate was 75%. Methods of the statistical analysis: The study used 7-point Likert scale, where 1 point stood for “totally disagree”, and 7 points – to “totally agree”. The obtained data were processed using SPSS 9.0. statistical software package. Hypotheses about the absence of interdependence between two indicators (e.g. sex and the length of service) were verified using the chi-square (χ2) criterion. Results: The results of the study showed that surgeons’... [to full text]

Šiandien mokant profesijos intelekto sutrikimų turinčius asmenis pedagogams keliami reikalavimai profesinei ir pedagoginei kvalifikacijai. Specialiosios pedagogikos kvalifikacija nebūtina. Todėl atliekant šį tyrimą siekiama išsiaiškinti svarbiausius pedagoginės veiklos ypatumus mokant virėjo profesijos sutrikusio intelekto asmenis. Darbo tikslas: išsiaiškinti profesijos mokytojų veiklos ypatumus dirbant su sutrikusio intelekto asmenimis. / Therefore carrying out this research there was tried to ascertain the main peculiarities of pedagogical work while training the persons with intellectual deficiency cook’s speciality. The aim of the research work: to to define the peculiarities of vocational teachers’ activities working with the persons who have intellectual deficiency.

Tyrimo aktualumas. Iki šiol įvairūs autoriai skirtingai bandė pažvelgti į profesijos pasirinkimo procesą, tačiau nė vienas iš jų plačiau nenagrinėjo šeimos, kaip esminio profesinės karjeros rinkimosi veiksnio, įtakos jaunuoliams renkantis būsimą profesiją. Tyrimo objektas – iš šeimos kylantys veiksniai, darantys įtaką mokinių profesinės karjeros rinkimosi procesui. Tyrimo tikslas – ištirti šeimos veiksnius, darančius įtaką mokinių profesinės karjeros apsisprendimui. Tyrimo metodologija: magistro darbe remiamasi socialinės srities, socialinio konstravimo, sociokultūrinio konstruktyvizmo, kognityvinio konstruktyvizmo teorijomis. Taip pat remtasi E. Ginzberg profesijos rinkimosi teorija, D. E. Super profesinės raidos teorija, A. Roe asmenybės vystymosi ir profesijos pasirinkimo teorija. Tyrimo metodai: 1. Mokslinės edukologinės, pedagoginės, psichologinės literatūros analizė. 2. Struktūruotas kiekybinis tyrimas (anketinė apklausa). Tyrimo rezultatų aprašymas ir vertinimas. 3. Statistinė duomenų analizė (rezultatai apdoroti Excel ir SPSS kompiuterinėmis programomis). Tyrimo imtis ir organizavimas: tyrimas atliktas 2013 metų sausio-vasario mėnesiais. Tyrime dalyvavo Telšių Žemaitės gimnazijos, Telšių Džiugo gimnazijos ir Telšių rajono Luokės vidurinės mokyklos 11-12 klasių mokiniai ir jų tėvai. Apklausoje dalyvavo 200 mokinių ir 100 tėvų. Atlikus tyrimą paaiškėjo, kad tėvų ir mokinių supratimas apie profesinę karjerą yra panašus, todėl darytina išvada, kad tėvai mokiniams daro... [toliau žr. visą tekstą] / Research topicality. Till now various authors tried to give a glance at the process of profession choice differently, but neither of them analyzed how the family, as the essential factor of professional career choice, influences young people while choosing the future profession. Research subject – factors, which arise from the family, and influence the process of pupils’ choice of professional career. Research purpose – to analyse factors of family, which influence self-determination of pupils regarding professional career. Research methodology: Master’s thesis is based on the theories of social sphere, social construction, sociocultural constructivism, cognitive constructivism. It is also based on the theory of E. Ginzberg regarding the choice of profession, the theory of D. E. Super regarding professional development, the theory of A. Roe regarding development of personality and choice of profession. Research methods: 1. Analysis of scientific educational, pedagogical, psychological literature. 2. A structured quantitative research (questionnaire survey). Description and assessment of research results. 3. Statistical analysis of data (results are processed with computer programs of Excel and SPSS). Research sample and organization: the research was done in January-February, 2013. Pupils of 11-12 forms of Zemaites gymnasium in Telsiai, Dziugas gymnasium in Telsiai and Luoke secondary school in Telsiai district and their parents participated in the research. 200 pupils and 10... [to full text]