Thesis (doctoral)--Universität, Leipzig, 2000. / Includes bibliographical references (p. 307-320).

Thesis (L.L.M. (Law))--Rhodes University, 2006.

Thesis (Ph. D.)--University of Zürich, 1986. / Bibliography: p. [185]-195. Also issued online.

Titel: Det autentiska transformativa ledarskapets effekter inom revisionsbyråer Nivå: C-uppsats i ämnet företagsekonomi Författare: Hanna Vozila Uhlin & Jessica Hermansson Handledare: Jan Svanberg Datum: Juni - 2015 Syfte: Själva funktionen hos en revisor bygger på en oberoende och objektiv granskning. Då det förekommit en del revisionsskandaler på senare år, finns det anledning att tro att så inte alltid är fallet. Teorier och forskning kring etiskt ledarskap, däribland det autentiska transformativa ledarskapet, visar på en positiv påverkan på medarbetarna när det kommer till att stärka dem moraliskt och främja etiska beslutstagande. Etiskt ledarskap har också indirekt visat sig influera medarbetarnas tankar genom den positiva påverkan ledaren har när det kommer till att bygga en etisk kultur i organisationen. Den här studien undersöker det autentiska transformativa ledarskapets direkta påverkan på revisorers etiska beslut och handlingar, samt ledarskapets påverkan i samband med en etisk kultur. Metod: Vi har för denna studie genomfört en surveyundersökning genom att skicka ut enkäter till 1000 godkända och auktoriserade revisorer ur FARs medlemsregister. Insamlad data har bearbetats och analyserats med hjälp av statistikprogrammet SPSS statistics. Resultaten från de statistiska analyserna redovisas i olika tabeller. Resultat & slutsats: Studiens resultat ger en indikation på att det autentiska transformativa ledarskapet har en positiv effekt på den etiska kulturen, som i sin tur har en positiv effekt på objektiviteten. Resultaten visar vidare inget samband som tyder på att ett autentiskt transformativt ledarskap eller en etisk kultur skulle ha en positiv påverkan på revisorers agerande när det gäller kvalitetsreducerande handlingar, RAQ acts. Förslag till fortsatt forskning: Replikering på studien i ett större urval med kompletterande personliga intervjuer för att visa på ytterligare aspekter med personlighetsfaktorer i tillägg. Uppsatsens bidrag: Studien bidrar med kunskap kring hur ett autentiskt transformativt ledarskap inom revisionsbyrån kan påverka revisorers objektivitet och handlingar. Detta kan vara av nytta för revisionsbolag för att uppmärksamma förtroendebristen som samhället i nuläget har för revisorer. Av akademisk karaktär kan studien vara underlag till vidare forskning inom området. Nyckelord: Autentisk transformativt ledarskap, etisk kultur, RAQ acts, objektivitet. / Title: The authentic transformational leadership effects in accounting firms Level: Final assignment for Bachelor Degree in Business Administration Authors: Hanna Vozila Uhlin & Jessica Hermansson Supervisor: Jan Svanberg Date: June - 2015 Aim: The actual function of an auditor is based on an independent and objective review. Since there have been some auditing scandals in recent years; there is reason to believe that this is not always the case. Theories and research on ethical leadership, including the authentic transformative leadership, show a positive impact on employees when it comes to strengthening them morally and promote ethical decision-making. Ethical leadership has also been indirectly shown to influence employees' thoughts through the positive influence the leader has when it comes to building an ethical culture in the organization. This study investigates the authentic transformative leadership`s direct impact on the auditors’ ethical decisions and actions, as well as the leadership´s impact associated with an ethical culture. Method: For this study we have conducted a survey by sending out questionnaires to 1,000 approved and certified public accountants of FAR's membership. The collected data were processed and analyzed using SPSS Statistics. The results of the statistical analyses are reported in separate tables. Results & Conclusions: The results indicate that the authentic transformative leadership has a positive effect on the ethical culture, which in turn has a positive effect on objectivity. The results further show no relationship to indicate that an authentic transformational leadership or an ethical culture would have a positive impact on the auditors' actions in terms of quality-reducing actions, RAQ acts. Suggestions for future research: Replication of the study in a larger sample with complementary personal interviews to show the additional aspects of personality factors in addition. Contribution of the thesis: The study contributes to knowledge about how an authentic transformational leadership within the audit firm can influence the auditors' objectivity and actions. This can be useful for auditing firms to pay attention to the lack of confidence that society currently has for auditors. The academic character of the study can be the basis for further research in the area. Keywords: Authentic transformational leadership, ethical culture, RAQ acts, objectivity.

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This study compares the speech acts of apology of Saudi learners of English with those of American English native speakers to investigate the intercultural communication competence of second language learners. The investigation is based on 120 apology responses from Saudi learners of English and native speakers of American English. The responses were collected through a discourse completion task. The participants from both groups utilized the same five strategies mentioned by Cohen and Olshtain (1981): apology expressions, explanations, promises of forbearance, acknowledgments of responsibility, and offers of repair. Results showed no difference in the types of apology strategies adopted, but the frequency of using these strategies varied. The frequency of use of the strategies significantly varied only for the offers of repair and promises of forbearance. The results also indicated that the two most universal strategies used were apology expressions and explanations. Furthermore, the most common strategies that were often combined together were expressions and explanations. This study supports Taguchi's (2011) statement on the possible effect of learners' English proficiency on their speech act productions. Moreover, social power has a noticeable impact on students' production of the five apology strategies. Results indicated that the higher the social power of the offended, the more apology strategies he/she seemed to have received. Results from the current study and studies like this are informative to not only the speech act literature but also the study of intercultural communication, the globalization of American universities, and the development of Saudi cultural missions.

This empirical study examines politeness phenomena in the English of first and second language students at an academic institution. Using the theoretical framework of the CCSARP, a OCT and a qualitative questionnaire were used to analyze the speech act realizations of requests and apologies. The main objective of the study was to establish the extent of differences in the choice of speech act realizations and whether distinct patterns of speech act behaviour obtained. Findings show evidence of a difference in preference for positive and negative politeness strategies. The L2's expressed more of a concern for solidarity, than for social distance and deference, using in-group markers to signal social closeness. The L 1 's use of internal modification, in the form of downgraders, exhibited negative politeness. The frequent use of indirectness, especially hints, reflected a hesitancy to impose. Results from the investigation could have implications for enhancing cross-cultural communication. / Linguistics and Modern Languages / M.A. (Linguistics)

Made available in DSpace on 2013-01-07T15:55:00Z (GMT). No. of bitstreams: 2 license.txt: 1748 bytes, checksum: 8a4605be74aa9ea9d79846c1fba20a33 (MD5) 29.pdf: 1085268 bytes, checksum: 093f7b3db3cf5e9c7ded5c1f77c4ea9b (MD5) Previous issue date: 2010 / Em 1999 a Organização Mundial de Saúde (OMS) iniciou a elaboração do que se tornou o primeiro tratado internacional de Saúde Pública, a Convenção-Quadro de Controle do Tabaco (CQCT), documento que propõe uma série de medidas de combate ao tabagismo. As negociações do tratado, finalizadas em 2003, contaram com a liderança e efetiva participação do Brasil. Contudo, no país, a aprovação da Convenção foi marcada por controvérsias, e após dois anos de ampla discussão no Congresso o tratado foi ratificado através do Decreto Legislativo nº 1.012. O Brasil foi o 100º país a ratificar a CQCT. As discussões que envolveram a aprovação desse tratado no país ficaram polarizadas entre um discurso pró tratado, apoiado principalmente por instituições ligadas à saúde, lideradas pelo Inca, Instituto Nacional do Câncer, e entre agentes contrários à sua aprovação, principalmente instituições representantes dos interesses dos fumicultores, em especial a Afubra, Associação dos Fumicultores do Brasil. Além de instituições, a mobilização da comunidade civil teve influência direta no processo decisório. O presente trabalho apresenta o sucesso das negociações em nível internacional e as dificuldades na aprovação desse tratado num país que é, ao mesmo tempo, referência mundial em programas de controle do tabagismo e o maior exportador de tabaco do mundo. Para isso acompanhamos a atuação dos personagens e instituições envolvidas, através das atas das audiências públicas que discutiram o projeto e da repercussão que essas discussões provocaram na mídia. Esse trabalho contempla também a formação de um aparato legislativo de controle do tabagismo que foi se formando a nível federal a partir de meados da década de 1980.

The thesis collects and analyses the very first (2nd-5th century) clear quotations, references and interpretations of Acts 15:20.29 and Acts 21:25. It consists of three parts: Part I, which is introductory in nature, presents and comments upon the textual variants of these biblical verses. Part II catalogues and analyses all the relevant texts referring to and commenting on Acts 15:20.29 and Acts 21:25. The purpose is to discover each ancient author’s understanding of the Jerusalem Council’s prohibitions, enumerated in the above verses of Acts. The writers and their texts are divided into three groups depending on which main textual variant of Acts 15:20.29 and Acts 21:25 they referred or quote. Part III presents in its first two chapters a synthesis of the above analyses, juxtaposing and summarizing early authors’ views on the meaning and normativity of the prohibitions. Then, the last chapter examines the potential influence of a variant of Acts 15:20.29 and 21:25 quoted or referred to (or preferred if more variants were known to a given author) by the writers on their understanding of the prohibitions. The thesis shows that despite different textual variants used by the early writers, their interpretations of the prohibitions, although often superficially different, have in a number of cases and on a deeper level more in common than one would preliminarily surmise.

Notre travail consiste à analyser le phénomène de construction et de reconstruction de l'identité des Pieds-noirs. L'étude que nous proposons est basée sur les productions discursives que nous avons recueillies grâce à des entretiens. Elle permet de mettre en évidence la complexité des processus identitaires, qu'ils soient conscients ou inconscients. Il s'agit d'une analyse comparative qui fait appel à un certain nombre de champs disciplinaires comme l'histoire, la linguistique ou la sociologie. Ainsi, en mettant en parallèle les différents discours des informateurs, nous pouvons remarquer que l'identité pied-noir, définie à partir d'éléments culturels, sociaux et historiques, présente un aspect collectif, partagé par l'ensemble des membres de la communauté, et un aspect individuel, propre à chacun et variable en fonction des expériences vécues / This work consists in studying the phenomenon of French-Algerian identity, built and rebuilt by language. Our study is based on speech acts collected by interviews. The analysis brings the fore the complexity of identitary process, conscious or unconscious. This study is about a comparative analysis, which calls on several disciplinary fields as history, linguistic or sociology. Thus, by comparative analysis of informants’ speeches, we can note that French-Algerian identity, defined from cultural, social and historical components, presents a collective side, shared with all the other members of the community, and an individual side, characteristic of each one and which varies with personal experiences