SAMMANFATTNING   Titel: Tidspressens påverkan på revisionen: En studie om hur svenska revisorer motiverar sina tidsbesparande handlingar under tidspress. Nivå: C-uppsats i ämnet företagsekonomi. Författare: Elizabeth Puhls och Linnea Svedin. Handledare: Jan Svanberg. Datum: 2016- januari.   Syfte: Tidigare forskning har lagt lite fokus på revisorns egna uppfattningar kring revisorers agerande på grund av tidspress. Studiens syfte är att få en förståelse för hur svenska revisorer på små och medelstora revisionsbyråer motiverar åtgärderna som de brukar vidta för att få fram ett bra revisionsarbete inom snäva tidsbudgetar.   Metod: Insamlingen av det empiriska materialet sker med hjälp av kvalitativa semistrukturerade intervjuer. Analysen genomförs genom att jämföra egna empiriska data med redan existerande teori. Våra slutsatser dras från egna iakttagelser och insikter.   Resultat och slutsats: Revisor rättfärdigar sitt agerande genom att stödja sig på begreppen väsentlighet och risk vilket de kopplar till klientkännedom och helhetsbedömningar. Revisorns förmåga att förhålla sig professionellt skeptisk har visat sig ha en inverkan på förekomsten av RAQ-acts (Reduced audit quality acts).   Förslag till fortsatt forskning: Återkommande i studien var begreppen väsentlighet och risk. Vi ser potential för att utforska dess betydelse för tidspressen och revisorernas agerande ännu mer. Vi ser möjligheter till att utveckla intervjuguiden och lägga mer fokus på dessa begrepp i den fortsatta forskningen.   Uppsatsens bidrag: Studien lämnar bidrag till redovisningslitteraturen, personer som utövar revisionsyrket samt klienter genom förståelse för hur revisorerna själva ställer sig till de genvägar som de ibland tar för att spara in på tiden.   Nyckelord: revision, pressfaktorer, tidsbudget, tidspress, revisionskvalitet, underrapportering av tid, professionell skepticism. / ABSTRACT   Title: Time pressure's impact on auditing. A study of how Swedish auditors justify their timesaving actions when they work under time pressure. Level: Final assignment for Bachelor Degree in Business Administration. Authors: Elizabeth Puhls and Linnea Svedin. Supervisor: Jan Svanberg. Date: 2016 - January.   Aim: Little focus has been put on auditors’ own perceptions about their reaction to time pressure. Our aim, therefore, is an understanding of how Swedish auditors, working in small and medium sized firms, justify the solutions they take to obtain credible accounting work within a tight time budget.   Method: The collection of empirical material is done using qualitative semi-structured interviews. The analysis is carried out by comparing the empirical data with existing theory. Our conclusions are drawn from own observations and insights.   Result and conclusions: Auditors justify their actions by relying on the concepts essentiality and risk, which they relate to client awareness and overall assessments. It’s been shown that auditors’ ability to maintain their professional skepticism has an effect on the existence of RAQ-acts (Reduced audit quality acts).   Suggestions for future research: The concepts essentiality and risk were consistently repeated by the auditors in the study. We see the potential to explore further their significance related to time pressure. We see opportunities to develop the interview guide in order to place more focus on these concepts in future research.   Contribution of the thesis: This study contributes to accounting literature, people who practice auditing and clients by presenting an understanding of how auditors themselves justify the shortcuts they take in order to meet their time budgets.   Key words: Audit, pressure factors, time budget, time pressure, audit quality, underreporting of time, professional skepticism.

In den letzten Jahren finden die prägendsten Stadtentwicklungsprozesse in Mexiko-Stadt ausschließlich in der Peripherie statt. Heutzutage leben hier 90% der Gesamtbevölkerung (Sobrino 2004). Seit dem Ende des letzten Jahrtausends ist in der Metropole eine polyzentrische Entwicklung zu beobachten, was sich in einer Bevölkerungsabnahme im Stadtzentrum ausdrückt, ohne dass das Bevölkerungswachstum insgesamt innehält. Damit bestätigt sich hier das hochaktuelle Modell einer Stadt-Region, welches sich durch eine ungleichmäßige Ausdehnung und diffuse Urbanisation (Delgado 2008) charakterisieren lässt. Diese schließt auch weiter außerhalb gelegene Regionen mit ein, die gleichzeitig ländlichen und städtisch Merkmalen aufweisen. Es ist eine noch nicht gelöste Aufgabe, den Bedarf nach städtischen Wohnungen zu decken. Dazu wurde der Immobilienmarkt den privaten Finanzmärkten überlassen, und gleichzeitig beendete der Staat die öffentlichen Wohnungsbaumaßnahmen und erleichterte den Zugang zu privaten Krediten, was den Weg zur Immobilienspekulation öffnete. Die Möglichkeit Sozialwohnungen als Wohneigentum zu erwerben ist, wie alle sozialen Garantien der Vergangenheit, im Strudel neoliberaler Politik verschwunden, die ganz Mexiko ergriffen hat. Ixtapaluca liegt in der östlichen Peripherie Mexiko-Stadts und ist eine der am meisten von der Immobilienspekulation betroffenem Regionen, die Ende der neunziger Jahre begonnenen hat. Seither wurden hier mehrere Megawohnungsbauprojekte umgesetzt, die somit in der weitentferntesten Peripherie von Mexiko-Stadt liegen. Bei der hier stattfindende “Massenproduktion” von Wohnraum für die untere Mittelklasse ergeben sich wesentliche Vorteile für die dahinterstehenden privaten Bauunternehmen: die Lage der Baugrundstücke in suburbanen ländlichen Gebieten verringert den Bodenpreis; da es keine staatliche Regelungen gibt, kann minderwertiges Baumaterial verwendet werden, weshalb diese Bauprojekte sichere Gewinne garantieren - wenn auch nicht für die Käufer der Wohnungen. Für die angesprochene Bevölkerungsschicht stellen die “Unidades Habitacionales” die einzige Möglichkeit dar, eigenes Wohneigentum für die Familie zu erwerben. Die dahinterstehende Verkaufsstrategie profitiert von einer Illusion: dem Mythos des Eigenheims mit tiefgründiger Bedeutung in der mexikanischen Kultur. Die Konsequenzen dieses Urbanisierungsmodels sind vielschichtig. Sie reichen von der Ebene der Metropole über die lokale Ebene bis hin zum Privaten. Über Interviews mit Betroffenen nähert sich diese Arbeit den Personen an, die bereits Wohneigentum in den “Unidades Habitacionales“ in Ixtapaluca und Umgebung erworben haben. Darüber soll eine Reflexion des Lebens in den Familien nach dem Immobilienkauf stattfinden. Mittels detaillierter Aufschlüsselung der täglichen Routinen war es möglich, Schemata für das Zeitbudget der Betroffenen herauszuarbeiten und diejenigen Aktivitäten zu erkennen, die das Familienleben in der neuen Wohnumgebung prägen. Resultierend aus der Wohnlage wird das nun notwendige Pendeln zum Arbeitsplatz zur zeitfressendsten Aktivität. So wird der Traum vom Wohneigentum zum Albtraum, da der tägliche Weg zum Arbeitsplatz angesichts der extrem schlechten Verkehrs-Infrastruktur immer komplizierter wird. Dafür müssen täglich bis zu drei bis fünf Stunden aufgewendet werden, die für andere wichtige “Aktivitäten” wie das Familienleben, Essenspausen oder Ruhephasen fehlen. / It has been Mexico City’s periphery, currently home to more than 90% of the city’s total population (Sobrino, 2004), which has played the leading role in the urban processes of the past years. Since the end of the last millenium the city has become polycentric and sustained a loss of inhabitants in central areas. However, it has continued to grow and the present model would suggest the formation of a City-Region (Región Centro de México), whose excentric expansion and diffuse urbanization (Delgado, 2008) integrates outlying territories of an ambiguous nature, displaying rural as well as urban characteristics. While providing urban housing continues to be an unsolved problem and with a real estate market that has been surrendered to private capital, the State has cancelled its housing policy and facilitated access to loans, which has paved the way for real estate speculation. Like all the social guarantees of the past, access to housing has been reduced to a neoliberal model, which now prevails throughout the state of Mexico. Ixtapaluca, situated on Mexico City’s eastern periphery, is one of the municipalities in the metropolitan area most affected by such real estate speculation, which started in the late 1990s. Since then, several large-scale housing projects have been constructed in areas most removed from the center: in the municipalities on the conurbation’s outer periphery. Such a model of mass production for the working classes presents several advantages for private construction companies: the fact that the housing complexes are situated in periurban agricultural areas means prices for land are low; at the same time, the total lack of state regulation make it possible to use building materials of inferior quality. Most importantly, such projects are a guaranteed investment, but not for the people who buy the houses. For them, these housing projects are the only option to have a place of their own, of acquiring a family home and family fortune. The marketing strategies used to sell them disguise an illusion: the myth of the privately owned house a theme of great cultural relevance in Mexico, the perfect trap. There are various consequences of this model are played out on several levels: from the metropolitan to the local to the individual. Basing this study on personal interviews made it possible to get as close as possible to the inhabitants and to map the impact on their family life of purchasing a home in one of the Housing Projects of the region (Ixtapaluca, Chalco). By means of a detailed list of daily routine activities, it was possible to schematize and visualize the families’ time-budget as well as to identify those activities for which people use most of their time after moving into the new house. As these new settlements are situated on the periphery, commuting to and from work becomes one of the most time-consuming activities. Because of this, the dream of the family home turns into a nightmare: getting to the workplace becomes more complicated (inadequate public transport) and takes up between three and five hours every day, which means that there is less time for other fundamental activities like resting, meals and family life.

Made available in DSpace on 2014-12-17T15:36:55Z (GMT). No. of bitstreams: 1 KarllaMSLC.pdf: 1651302 bytes, checksum: c8e051c662b1016f7e8abeaff047c73b (MD5) Previous issue date: 2008-12-12 / The physical and environmental factors presented by each habitat and the rhythm of behavior patterns strongly influence the ecology and behavior of the all living beings. At same time this factors may provide clues about the structure of a population and its ecological balance. The organizational structure, ecology and behavior of a species appraised in a region if we know be in balance when compared to the same type of appraisal made in a degraded area can provide a clear view of how the anthropogenic influences acted on these species and what steps can be taken in order to mitigate the effects and keep the population. The region where this study was conducted is, like most areas of port, subject to intense physical and environmental degradation. With the emerging interest of change in the quality of these environments also by the companies themselves that use the port services, the proposed study aimed to characterize the use of habitat, the distribution of behavioral activities carried out throughout the day and influence of geomorphology of the bed, depth and variation of tide on the expression of the behavior of Sotalia guianensis in the port of Maceio - Alagoas. From this information will be possible establish parameters for comparison with other populations of S. guianensis and establish conservation measures for the population occurring in the port of Maceio - AL, serving also as a basis for conservation actions future performed in other port regions / Os fatores f?sicos e ambientais apresentados por cada h?bitat e a ritimicidade dos padr?es comportamentais influenciam fortemente a ecologia e o comportamento dos seres vivos em geral. Ao mesmo tempo tais fatores podem fornecer pistas sobre a estrutura de uma popula??o e seu equil?brio ecol?gico. A estrutura organizacional, ecol?gica e comportamental de uma esp?cie avaliada em regi?es sabidamente em equil?brio quando comparada ? mesma avalia??o feita em ?reas degradadas pode fornecer um panorama claro de como as influ?ncias antr?picas agiram sobre estas esp?cies e que medidas podem ser tomadas no intuito de mitigar os efeitos nocivos e conservar a popula??o. A regi?o onde foi realizado esse estudo est?, assim como a maioria das ?reas de porto, sujeita ? intensa degrada??o f?sica e ambiental. Com o interesse emergente de mudan?a na qualidade desses ambientes por parte tamb?m das pr?prias empresas que utilizam os servi?os portu?rios, o estudo proposto visou caracterizar o uso do habitat, a distribui??o das atividades comportamentais realizadas ao longo do dia e a influ?ncia da geomorfologia do fundo, profundidade e das varia??es da mar? sobre a express?o dos comportamentos de Sotalia guianensis na regi?o do Porto de Macei? Alagoas. A partir dessas informa??es ser? poss?vel estabelecer par?metros para compara??o com outras popula??es de S. guianensis e delinear medidas de conserva??o para a popula??o ocorrente no Porto de Macei? AL, servindo ainda como base para a??es de conserva??o futuramente executadas em outras regi?es portu?rias

Revisorer anses som revisionsbolagens viktigaste resurs och många revisorer har valt att lämna revisionsbranschen. En av de grundläggande faktorerna till revisorernas beslut att lämna revisionsbyråerna är minskad arbetstillfredsställelse. Inom revisionsbranschen är tidsstyrningen den dominerande styrformen som främst påverkar revisorsassistenter och seniora revisorer. Tidsstyrningen har däremot under de senaste åren blivit allt stramare, vilket i sin tur leder till högre krav på att utföra arbetet under betydligt striktare tidsramar. Med en stramare tidsstyrning tillkommer ökad tidspress och stress som kan inverka på revisorernas arbetstillfredsställelse och därmed deras beslut att lämna branschen. För en vidare förståelse för hur tidsstyrningen kan tänkas inverka på revisorernas arbetstillfredsställelse beaktades självbestämmandeteorin, som betonar betydelsen av de grundläggande psykologiska behoven kompetens, samhörighet och autonomi. Genom beaktandet av självbestämmandeteorin kunde en mer nyanserad förståelse erhållas för hur tidsstyrningen påverkade revisorernas arbetstillfredsställelse. Tidigare studier har främst fokuserat på hur dysfunktionella beteenden utvecklas på grund av en stramare tidsstyrning. Dock, finns det begränsade studier kring hur tidsstyrning inverkar på revisorernas arbetstillfredsställelse, vilket har medfört att en kunskapslucka identifierats. Därav är syftet med denna studie att öka förståelsen för hur revisorsassistenter och seniora revisorer inom revisionsbranschen upplever att tidsstyrningen påverkar deras arbetstillfredsställelse.  För att uppnå syftet har en kvalitativ metod tillämpats i form av semistrukturerade intervjuer. 15 intervjuer genomfördes med revisorsassistenter och seniora revisorer som alla arbetade på någon av de fyra stora revisionsbyråerna.  Resultatet av studien visar att tidsstyrningen upplevs bland revisorerna som något positivt i relation till hur de trivs på arbetsplatsen. Revisorerna upplevde att tidsstyrningen gav upphov till tydliga mål, planering, struktur och kompetensutveckling vilket ökade deras arbetstillfredsställelse. De revisorer som däremot inte upplevde arbetstillfredsställelse hänvisade till underbemanningen som en faktor som medförde ökad arbetsbelastning och i sin tur lägre arbetstillfredsställelse. Studien kan därmed sägas öka förståelsen för hur revisorsassistenter och seniora revisorer upplever tidsstyrningens påverkan på deras arbetstillfredsställelse. / Auditors are considered the most important resource of audit firms, yet many auditors have chosen to leave the auditing industry. One of the fundamental factors for auditors’ decision to leave audit firms is decreased job satisfaction. In the audit industry, time management, is the dominant form of control that primarily affects audit associates and senior auditors. However, time management has become increasingly tighter in recent years, leading to higher demands for completing the audit within significantly tighter time frames. Tighter time management leads to increased time pressure and stress, which can affect auditors’ job satisfaction, and their decision to leave the audit industry. To further understand how time management may influence auditors’ job satisfaction, self-determination theory was considered, emphasizing the importance of basic psychological needs such as competence, relatedness and autonomy. By considering self-determination theory, a more nuanced understanding was obtained of how time management affected auditors’ job satisfaction.  Previous studies have mainly focused on how dysfunctional behaviours develop due to tighter time management. However, there are limited studies on how time management impacts auditors’ job satisfaction, resulting in an identified knowledge gap. Therefore, the purpose of this study is to increase understanding of how audit associates and senior auditors in the audit industry perceive that time management affects their job satisfaction. To achieve this purpose, a qualitative method was applied. 15 interviews were conducted with audit associates and senior auditors working at one of the Big Four audit firms.  The results of the study show that auditors perceive the time management as something positive for their job satisfaction. The auditors experienced that time management provided clear goals, planning, structure, and opportunities for professional development, which increased job satisfaction. However, those auditors who did not experience job satisfaction referred to understaffing as a factor that resulted in increased workload and, consequently, lower job satisfaction. Therefore, the study can be said to contribute to a better understanding of how audit associates and senior auditors perceive the impact of time management on their job satisfaction.

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Professionell skepsis är en förutsättning för en fungerande revision och för att upprätthålla kvaliteten på revisionen krävs det av revisorerna att vara professionellt skeptiska. Det finns flera faktorer som påverkar hur revisorer kan upprätthålla kvaliteten på revisionen. Bland annat har den tidspress som revisorer utsätts för visat sig ha en negativ inverkan på revisionskvaliteten eftersom revisorer till följd av tidspress kan uppvisa dysfunktionella beteenden som kan innebära att de lägger ner mindre tid än vad som faktiskt behövs för att utföra en bra revision. Vidare finns det en utmaning för revisorer i de situationer där de ska granska verkliga värden om det inte finns några marknadspriser för tillgången eller skulden och redovisning till verkligt värde ska beräknas med hjälp av interna uppskattningar och beräkningar.Tidigare studier har undersökt hur tidspress och granskning av redovisning till verkligt värde påverkar revisionskvaliteten, men inte hur den professionella skepsisen påverkas av dessa två faktorer, trots att professionell skepsis är en förutsättning för en god revisionskvalitet. Tanken med denna undersökning är därför att beskriva och analysera hur revisorers professionella skepsis påverkas av dessa två faktorer. För att besvara studiens syfte skickades enkäter ut till totalt 3477 svenska kvalificerade revisorer varav 132 användbara svar inkom. Enkäten innehöll bakgrundsinformation om respondenten, frågor om revisorers professionella skepsis, granskning av redovisning till verkligt värde samt tidspress. Tillsammans utgjorde dessa basen för studiens analys och slutsats.Utifrån resultatet kan vi konstatera att revisorerna inte upplever särskilt stor tidspress utan tycker att tidsbudgetarna är relativt uppnåeliga trots att revisorerna till viss del agerar på ett dysfunktionellt sätt till följd av den tidspress som förekommer. Vidare pekar resultatet på att revisorer anser att de står inför en utmaning när det gäller granskning av redovisning till verkligt värde. Vi kan dra slutsatsen att varken tidspress eller granskning av redovisning till verkligt värde starkt påverkar revisorers professionella skepsis. Däremot visar resultatet ett svagt negativt samband mellan professionell skepsis och granskning av redovisning till verkligt värde. Den låga svarsfrekvensen på 3,8 procent gör det viktigt att påpeka att studiensslutsatser måste dras med stor försiktighet. / Professional skepticism is a prerequisite for a functioning audit and to maintain the quality of the audit it is required by the auditors to be professionally skeptical. There are several factors that affect how auditors can maintain the quality of the audit. Time budget pressure, for example, has shown to have a negative impact on audit quality since the auditors as a result of time budget pressure may show dysfunctional behavior. This means that auditors may spend less time that is actually required to perform a good audit. Furthermore, there is a challenge for the auditors in auditing fair value measurements if there is no active market for the asset or liability and when the fair value is calculated using internal estimates and calculations.Previous studies have examined how time pressure and audit of fair value measurements have affected audit quality, but not how auditors’ professional skepticism is directly affected by these two factors, despite the fact that professional skepticism is a prerequisite for a good audit quality. The aim of this study is to describe and analyze how the auditor's professionalskepticism is affected by these two selected factors.To answer the aim of the study questionnaires was sent out to a total of 3477 Swedish qualified auditors and we got 132 useful answers. The questionnaire included background information of the respondent, questions about auditor's professional skepticism, audit of fair value measurements and time budget pressure. These questions formed the base of the study's analysis and conclusionThe results indicate that auditors does not experience great time budget pressure but feel that the time budgets are relatively attainable although they still to a certain extent show dysfunctional behavior as a result of time budget pressure. The result also indicates that auditors feel that they face challenges when auditing fair value measurements. Further, we canbased on the result conclude that neither time budget pressure nor audit of fair value measurements strongly influence auditors’ professional skepticism. The results however, show a weak negative correlation between professional skepticism and audit of fair value measurements. The study's low response rate of 3.8 percent means that the results must be interpreted with great caution. / <p>160603</p>

La creciente necesidad de que, tanto los científicos como los técnicos medioambientales, conozcan los diversos aspectos de la ecología de los animales para proponer acciones de conservación adecuadas, ha promovido el desarrollo de técnicas y herramientas que permitan desentrañar algunas de las incógnitas que envuelven a un nuevo paradigma emergente; la "ecología del movimiento", enfocada a estudiar todo tipo de movimientos realizados por todo tipo de organismos. Poco a poco, y sobre todo en las últimas décadas, las nuevas tecnologías de seguimiento remoto aplicadas al estudio del movimiento animal han permitido llevar a cabo nuevas y modernas investigaciones con una amplia gama de enfoques científicos especializados para estudiar los diferentes movimientos llevados a cabo por grupos específicos de organismos. En las aves, la aplicación de estas técnicas ha aportado multitud de nueva información sobre el uso del hábitat y del espacio y, sobre todo, ha permitido el seguimiento de las especies a lo largo de sus movimientos migratorios y en las áreas de invernada, aportando gran cantidad de información en estas etapas de su ciclo biológico muy desconocidas hasta la aplicación de estas técnicas. El Cernícalo primilla (Falco naumanni) es una pequeña rapaz migratoria que estuvo muy amenazada debido a un fuerte declive de sus poblaciones ocurrido a finales del siglo pasado, llegando a extinguirse en muchas localidades a lo largo de su rango de distribución; la situación llevo a que la especie estuviera catalogada como en “peligro” y fue objeto de numerosas investigaciones. Sin embargo, varios aspectos sobre su biología básica seguían siendo desconocidos. Por ejemplo, aunque el conocimiento sobre la migración y la invernada había mejorado en los últimos años con la utilización de geolocalizadores, esta técnica puede generar grandes errores (hasta unos pocos cientos de kilómetros) en la estimación de la ubicación de un ave y no es posible mapear las rutas e inquirir su fenología migratoria con precisión. Por otro lado, la especie ha sufrido recientemente de nuevo una fuerte regresión, con registros de reducciones en poblaciones reproductoras de más del 50% de los efectivos poblacionales en solo una generación en algunas áreas de reproducción de la Península Ibérica (especialmente durante las temporadas reproductivas de 2017 y 2018). Los investigadores señalan que la principal causa de las repentinas disminuciones que se han producido en los últimos años puede deberse a los eventos que ocurren en las zonas de invernada que ocupa la especie y de las cuales no existe información detallada; sin embargo existen otros aspectos de su declive, actual y pasado, que siguen siendo controvertidos, p.ej., las posibles afecciones que causa la pérdida de hábitat asociado a la construcción de infraestructuras en hábitat prioritarios para la especie, que hemos investigado recientemente. En este trabajo de investigación, además, aportamos nuevos datos sobre la duración correcta de las migraciones del Cernícalo primilla, de las rutas migratorias exactas, de los posibles efectos de las condiciones climáticas (p.ej., el viento) durante su migración y hemos estudiado el uso del hábitat y las zonas de invernada de la especie en el Sahel. Por último, con nuestras investigaciones con un enfoque multiespecífico (trabajando con el Águila calzada Hieraaetus pennatus y el Aguilucho cenizo Circus pygargus), hemos podido describir mejor el hábitat de las rapaces en sus zonas de invernada y definir los puntos clave hacia los que focalizar los esfuerzos para conservar, no solo al Cernícalo primilla, sino a muchas rapaces migratorias transaharianas.

Les solutions basées sur le logiciel/matériel jouent un rôle important dans le domaine de l'automobile. Il est de plus en plus fréquent que l’implémentation de certaines fonctions jusqu’ici réalisées par des composants mécaniques, se fasse dans les véhicules d’aujourd’hui par des composants électroniques embarquant du logiciel. Cette tendance conduit à un grand nombre de fonctions implémentées comme un ensemble de composants logiciels déployés sur unités de commande électronique (ECU). Par conséquent, la quantité de code embarqué dans les automobiles est estimée à des dizaines de giga-octets et le nombre d’ECU de l’ordre de la centaine. Les pratiques actuelles de développement deviennent donc inefficaces et sont en cours d’évolution. L'objectif de cette thèse est de contribuer aux efforts actuels qui consistent à introduire l’utilisation de l'Ingénierie Dirigée par les Modèles dans la conception d’architectures automobiles basées sur le logiciel/matériel. Une première série de contributions de cette thèse porte sur la proposition de techniques pour soutenir les activités décrites dans la méthodologie automobile établie par le langage EAST-ADL2 et le standard AUTOSAR dont l’objectif principal est l'intégration de l'architecture logicielle avec la plate-forme matérielle. Bien que de nombreux travaux sur la synthèse d’architectures existent, cette thèse met en exergue les principaux défauts les empêchant de pleinement supporter la méthodologie EAST-ADL2/AUTOSAR et propose de nouvelles techniques aidant à surmonter les déficiences actuelles. Une deuxième série de contributions concerne les approches de modélisation. L'utilisation de langages de modélisation généralistes (dans le sens non spécifique à un domaine industriel donné) comme SysML et MARTE bien que bénéfique, n'a pas encore trouvé une manière d'être pleinement exploité par les constructeurs automobiles. Cela concerne en particulier la modélisation d’une spécification analysable et l'optimisation des préoccupations qui permettrait d’effectuer des analyses et optimisations à base de modèles. Ce travail définit une méthodologie et les concepts nécessaires à la construction de modèles d'analyse et d'optimisation de ces systèmes. / Hardware/software based solutions play significant role in the automotive domain. It is common that the implementation of certain functions that was done in a mechanical manner, in nowadays cars is done through the software and hardware. This tendency lead to the substantial number of functions operating as a set of software components deployed into hardware entities, i.e. Electronic Control Units (ECU). As a consequence the capacity of the overall code is estimated as tens of gigabytes and the number of ECUs reaches more than 100. Consequently the industrial state of the practice development approaches become inefficient. The objective of this thesis is to add to the current efforts trying to employ the Model Driven Engineering (MDE) in the context of the automotive SW/HW architectures design. First set of contributions relates to the guided strategies supporting the key engineering activities of the automotive methodology established by the EAST-\ADL2 language and the AUTOSAR standard. The main is the integration of the software architecture with the hardware platform. Although the amount of work on the synthesis is substantial, this thesis presents shortcomings of the existing approaches that disable them to fully support the EAST-ADL2/AUTOSAR methodology and delivers new techniques overcoming the current deficiencies. Second contribution concerns approaches for the modeling. Surprisingly the usage of general purpose modeling languages such as the SysML and MARTE although beneficial, haven’t found its way yet to be fully exploited by the automotive OEMs (Original Equipment Manufacturer). This especially relates to the modeling of the analyzable input and the optimization concerns which would enable triggering of the analysis and optimization directly from the models level. This work shows a way and defines additional concepts, necessary to construct analysis and optimization models.

Parental monitoring of settings is not always relevant for the prevention of adolescent crime because adolescents with strong personal moral rules and the ability to exercise self control are unlikely to offend even when they are unsupervised and know that their parents have little knowledge about their activities. Parental monitoring, commonly operationalised as parental supervision or parental knowledge, is often shown to have a negative relationship with crime involvement. However, research often ignores both the mechanism by which these relationships occur and the conditions under which they might (and might not) be found. This thesis uses specialist Space-Time Budget data (from the Peterborough Adolescent and Young Adult Development Study) to allow the comparison of adolescent crime rates in settings characterised by the of convergence of i) the physical presence or absence of parents and other guardians, ii) the psychological presence or absence of parents (represented by adolescent-perceived generalised parental knowledge of the circumstances of unsupervised activity) and iii) personal crime propensity (moral rules and ability to exercise self control). The conclusion derived from the results is that the physical presence of parents and other guardians in settings reduces the rate of adolescent crime committed in those settings; and the psychological presence of parents reduces the criminogenic impact of unsupervised time. Crucially however, these effects of parental monitoring are almost irrelevant for adolescents with a lower personal crime propensity, who are not likely to offend in settings irrespective of the physical or psychological absence of parents and other guardians. These findings provide support for person-environment interactions inherent in the causal model of Situational Action Theory, and provide a novel addition to evidence that could be used in future to inform policy-relevant recommendations concerning parenting behaviour and adolescent offending. Although this thesis provides new evidence about the relationship between parental monitoring and crime, the bulk of its contribution is relevant to a much wider audience. It contributes to the debate on approaches to the study of crime and crime prevention, adds clarity to key concepts and develops theoretical arguments in the field of parental monitoring and crime, develops a novel application of Situational Action Theory, extends theoretical and methodological discussions surrounding situational analysis, applies novel data and analytical methods to the study of the psychological and physical presence of guardians, generates and situates unique findings about the situational role of aspects of parental monitoring and crime, and makes some policy recommendations and suggestions about the nature and direction of future research.

De ledande revisionsbyråerna på den svenska marknaden präglas av en hög säsongsbaserad arbetsbelastning samt en hög personalomsättning. Mängden revisorer har minskat markant under de tre senaste decennierna samtidigt som den yngre generationens värderingar har förändrats. Studien syftar till att undersöka den rådande psykosociala arbetsmiljön inom branschen och hur den uppfattas av aktiva revisorsassistenter. Vidare undersöks om miljön haft en inverkan på de individer som valt att lämna branschen. Den tidigare forskningen kring revisionsbranschen är relativt omfattande. Det saknas dock studier på hur de som befinner sig längst ned inom den hierarkiska stegen uppfattar och upplever den arbetsmiljö som de omfattas av. Den empiriska datainsamlingen utfördes genom tio intervjuer. Hälften av studiens deltagare arbetar aktivt som revisorsassistent, och den andra hälften har tidigare arbetat som revisorsassistent men lämnat yrket helt. För att bygga en användbar modell att analysera det empiriska resultatet har studien utgått från de teoretiska begrepp Eklöf (2017) använder sig av för att definiera den psykosociala arbetsmiljön. Det framkom att de ledande byråerna visar tydliga brister i arbetets psykiska krav samt att det finns en problematik gällande arbetsrelaterade normer och en bristande organisatorisk rättvisa. Det synliggjordes samtidigt att assistenter upplever resurser i form av stimulans och egenkontroll, ett socialt stöd, ett bra teamarbete, en anställningstrygghet och att arbetsplatsen inte präglas av konflikter eller mobbning. Beroende på hur egenskaperna värderas kan en individs incitament till att lämna yrket påverkas positivt eller negativt. Slutsatsen blev därför att de ledande revisionsbyråerna präglas av en bristande psykosocial arbetsmiljö, vilket enligt studien haft en påverkan på incitamenten att lämna yrket. Studien påvisar dessutom att den upplevda psykosociala arbetsmiljön bygger på subjektiva värderingar och att upplevelsen på så sätt varierar mellan assistenterna. / The leading auditing firms in Sweden are characterized by a high seasonal workload and high staff turnover. The number of auditors has decreased over the past three decades, while the values of the younger generation have changed. The study is written in Swedish and aims to examine the prevailing psychosocial work environment in the industry and how it is perceived by currently active audit assistants. Moreover, the impact on the individuals who have chosen to leave the industry will be examined. Previous research on the auditing industry is relatively extensive. However, there is a lack of studies regarding how the individuals situated at the bottom of the hierarchy perceive and experience the work environment they are covered by. The empirical data collection was performed through ten interviews. Half of the study participants work actively as audit assistants, and the other half have previously worked as audit accountants but left the profession completely. To build a useful model to analyze the empirical result, the study has been based on the theoretical concepts that Eklöf (2017) uses to define the psychosocial work environment. It emerged that the leading agencies show clear shortcomings in the work's psychological demands and that there are problems with work-related norms and a lack of organizational justice. At the same time, it was made clear that assistants experience resources in the form of stimulation and self-control, social support, good teamwork, job security and that the workplace is not characterized by conflicts or bullying. Depending on how the qualities are valued, an individual's incentive to leave the profession can be affected positively or negatively. The conclusion was therefore that the leading auditing firms are characterized by a lack of psychosocial work environment, which according to the study had an impact on the incentives to leave the profession. In addition, the study also shows that the perceived psychosocial work environment is based on subjective values and that the experience thus varies between the assistants.