The purpose of this essay is to investigate and analyze how specifically appointed social workers – barnsekreterare work within the foster care with foster placed children and their network and how specifically appointed social workers specifically work with the best interest of the child in their daily work and in relation to attachment theory within foster placement for children and how they prioritize the attachment between children, foster parents and biological parents throughout foster placements. For this essay there will be documented research of the topic and earlier studies, together with the theory done on attachments theory. This essay will also include the point of view of the best interests of the child throughout the text.  Three semi-structured interviews are going to be held with three different specifically appointed social workers within one big city in Sweden. Sixteen open questions are going to be asked which are divided in between the work social workers do with biological parents versus foster parents. The result will then be documented, consisting of quotes from the social workers, a summary of their answers. With the documentation, an analysis will continuously be made with the purpose of finding similarities and differences between the earlier studies made and the answers of each social worker.  From the gathered information and the analysis of the empirical material the conclusion was made that the specifically appointed social workers work very thoroughly with upholding the law stated rights of every individual within the child’s network, but due to the variety of errands and cases it is a constant moral dilemma for most social workers. The importance of the attachment however is something that is never forgotten but modified to best suit the child’s needs within the foster home.

Big bath accounting är en strategi där beslutsfattarna i ett företag manipulerar det redovisade resultatet efter ens egna preferenser, ofta för att påverka resultatet negativt genom nedskrivning av immateriella tillgångar. Tidigare forskning har visat att fenomenet uppstår mer frekvent i samband med en nytillsatt VD.Uppsatsen syftar till att undersöka förekomsten av Big bath genom nedskrivning av goodwill bland börsnoterade bolag i Sverige, och ifall en nytillsatt VD kan vara en av förklaringarna till fenomenet. Studien har en deduktiv ansats och studiens frågeställningar har analyserats med hjälp av en kvantitativ dataanalys.Studiens insamlade data har hämtats ifrån företagens årsredovisningar under tidsperioden år 2005-2013. Den insamlade datan ligger till grund för de statistiska testerna som utförts. Resultatet visar att det finns ett samband mellan goodwillnedskrivningar och en nytillsatt VD samt goodwillnedskrivningar och ett negativt resultat. Vidare upptäcks ett positivt samband mellan Big bath och en nytillsatt VD samt Big bath och ett negativt resultat vilket tyder på att strategin existerar på Stockholmsbörsen. / Big bath accounting is a strategy where the decision makers of a company manipulates the stated result according to their own preferences, most often to influence the result negatively by writing down its intangible assets. Earlier studies have shown that this phenomenon occurs more frequently in connection with a newly appointed CEO.This paper aims to investigate the occurrence of Big bath by writing down goodwill among public companies in Sweden, and to investigate if a newly appointed CEO could be one of the explanations to this phenomenon. This study has a deductive approach and the research questions have been analyzed with a quantitative data analysis.The data in this study have been collected from the companies financial statements during the time period between 2005-2013. The collected data have been used for the statistical tests that this paper contains. The result shows a positive connection between writing down goodwill and a newly appointed CEO and also between writing down goodwill and a negative result. Furthermore, a positive connection was found between Big bath and a newly appointed CEO and also between Big bath and a negative result which indicates that this strategy exists on the Stockholm stock exchange.The essay is written in Swedish.

Français : Partant de la question du renouvellement de la main-d’œuvre québécoise, ce mémoire s’intéresse aux salariés professionnels des organisations syndicales québécoises. Ces dernières se sont dotées d’un important salariat professionnel dont le renouvellement en cours ou à prévoir suppose des défis importants, notamment à propos de la transmission de la culture organisationnelle. Ainsi, ce mémoire portera sur la socialisation des salariés professionnels des organisations syndicales québécoises à partir de quatre études de cas (FTQ, Syndicat des Métallos, CSN et FIQ). Il sera notamment question des pratiques de gestion de personnel de ces organisations liées au transfert de la culture, soit les pratiques de socialisation et de recrutement, de la formalisation de ces pratiques et de leur contrôle. Les résultats permettent de mettre en évidence les rapports entre la structure administrative des organisations syndicales et le modèle de socialisation des salariés professionnels nouvellement embauchés y ayant cours. De plus, bien que la tendance va en s’amplifiant, les pratiques de socialisation, à l’instar des autres pratiques de gestion de personnel en milieu syndical, demeurent peu formalisées. Enfin, les résultats permettent également de constater que le contrôle des dirigeants syndicaux sur la transmission de la culture aux professionnels est relativement faible comparativement à celui des pairs. / English : In the larger question of staff renewal in Québec, it is interesting to tackle more specifically union staff renewal. The union organizations are in the process or will soon be largely hiring new appointed staff, which will be a challenge in terms of organizational culture transmission. This memoir will research into the socialization of the appointed staff of Québec’s unions based on four case studies: the FTQ, Syndicat des Métallos, CSN and FIQ. The question of culture transfers in the personnel management practices of these organizations will be tackled by studying hiring and socialization practices, and the formalization and control of these practices. The results of our studies bring forth a link between administrative structure in the studied unions and the way the newly hired appointed staff are socialized. Even if there is a slight increase in the socialization practices’ formalization, on the whole, like in other practices of personnel management in union organizations, the formalization is minor. Moreover, our studies also show that the union leaders’ hold on culture transmission is minimal compared to the peers’.

Français : Partant de la question du renouvellement de la main-d’œuvre québécoise, ce mémoire s’intéresse aux salariés professionnels des organisations syndicales québécoises. Ces dernières se sont dotées d’un important salariat professionnel dont le renouvellement en cours ou à prévoir suppose des défis importants, notamment à propos de la transmission de la culture organisationnelle. Ainsi, ce mémoire portera sur la socialisation des salariés professionnels des organisations syndicales québécoises à partir de quatre études de cas (FTQ, Syndicat des Métallos, CSN et FIQ). Il sera notamment question des pratiques de gestion de personnel de ces organisations liées au transfert de la culture, soit les pratiques de socialisation et de recrutement, de la formalisation de ces pratiques et de leur contrôle. Les résultats permettent de mettre en évidence les rapports entre la structure administrative des organisations syndicales et le modèle de socialisation des salariés professionnels nouvellement embauchés y ayant cours. De plus, bien que la tendance va en s’amplifiant, les pratiques de socialisation, à l’instar des autres pratiques de gestion de personnel en milieu syndical, demeurent peu formalisées. Enfin, les résultats permettent également de constater que le contrôle des dirigeants syndicaux sur la transmission de la culture aux professionnels est relativement faible comparativement à celui des pairs. / English : In the larger question of staff renewal in Québec, it is interesting to tackle more specifically union staff renewal. The union organizations are in the process or will soon be largely hiring new appointed staff, which will be a challenge in terms of organizational culture transmission. This memoir will research into the socialization of the appointed staff of Québec’s unions based on four case studies: the FTQ, Syndicat des Métallos, CSN and FIQ. The question of culture transfers in the personnel management practices of these organizations will be tackled by studying hiring and socialization practices, and the formalization and control of these practices. The results of our studies bring forth a link between administrative structure in the studied unions and the way the newly hired appointed staff are socialized. Even if there is a slight increase in the socialization practices’ formalization, on the whole, like in other practices of personnel management in union organizations, the formalization is minor. Moreover, our studies also show that the union leaders’ hold on culture transmission is minimal compared to the peers’.

Malgré l’importance de l’exigence d’impartialité et sa reconnaissance universelle, sa mise en œuvre en matière d’arbitrage reste entourée de nombreuses incertitudes. En effet, les normes sur l’impartialité de l’arbitre (ex. : standard du doute raisonnable sur l’impartialité) sont généralement trop vagues pour fournir des directives claires aux organes devant les appliquer dans des hypothèses très variées. Dès lors, une étude mérite d’être menée afin de fournir à l’organe chargé d’évaluer l’impartialité de l’arbitre un support lui permettant de mieux accomplir sa mission. Pour ce faire, nous commencerons par distinguer les deux conceptions envisageables de l’impartialité : une conception pure et consensuelle (résistance aux tentations de partialité) et une conception élargie et ambitieuse (ouverture d’esprit à l’égard du litige). Ensuite, nous examinerons les principales questions émanant de la pratique de l’arbitrage. Seront ainsi analysés : l’identification des risques de partialité de l’arbitre à partir de ses actes, liens et opinions préalables ; le degré d’impartialité du coarbitre ; la renonciation à invoquer le risque de partialité. En étudiant chaque question, nous mettrons en évidence ses enjeux (notamment le besoin de prendre en considération les exigences de l’efficacité et de la qualité de l’arbitrage ainsi que le « droit » de chaque partie de nommer un arbitre) pour pouvoir ensuite en envisager les réponses possibles, notamment en nous inspirant des solutions consacrées par la jurisprudence française et étrangère. / Despite its importance and universal recognition, the principle of arbitrators’ impartiality is surrounded by many uncertainties, the main reason being that the applicable rules (e. g. reasonable doubts test) are often too vague to offer clear guidance to the authorities, given the diverse situations they have to apply them to. In order to provide them with a clearer guidance, there is a need to conduct a study on the arbitrators’ impartiality. To begin with, we will distinguish the two possible understandings of impartiality : the pure and consensual understanding (resistance to temptation to be partial) and the enlarged and ambitious understanding (open-mindedness towards the dispute’s issues). Then, we will study the practical issues stemming from arbitral practice. These issues revolve around : the assessment of impartiality on the basis of arbitrators’ acts, relationships and expressed views (the issue conflict question) ; the impartiality of party-appointed arbitrators ; the waiver of the right to invoke the risk of partiality. While studying each issue, we will highlight its stakes (especially the need to ensure the efficiency and quality of the arbitral justice as well as the need to preserve the “right” of each party to appoint an arbitrator) in order to contemplate possible answers, especially in the light of what has been decided in French and foreign case-law.

Submitted by ANTONIO NEGRO (negro@ufba.br) on 2016-04-08T19:24:02Z No. of bitstreams: 1 2010 LHSS.pdf: 1317428 bytes, checksum: c5385012d970c6de5d516156b0ebd04d (MD5) / Approved for entry into archive by Oliveira Santos Dilzaná (dilznana@yahoo.com.br) on 2016-04-13T13:41:04Z (GMT) No. of bitstreams: 1 2010 LHSS.pdf: 1317428 bytes, checksum: c5385012d970c6de5d516156b0ebd04d (MD5) / Made available in DSpace on 2016-04-13T13:41:04Z (GMT). No. of bitstreams: 1 2010 LHSS.pdf: 1317428 bytes, checksum: c5385012d970c6de5d516156b0ebd04d (MD5) / CAPES / Este trabalho tem por objetivo discutir as opiniões emitidas pelos diplomatas estadunidenses no período que precede a revolução de 1930, durante o movimento e no pós-revolução. Os olhares dos cônsules e do embaixador dos Estados Unidos no Brasil identificavam as tensões entre os grupos sociais brasileiros e o que eles esperavam que fosse feito pelo governo do Brasil a fim de garantir a estabilidade governamental. Os julgamentos dos estadunidenses estavam cheios de preconceitos em relação às classes subalternas, aos negros no Brasil. Não raro eles consideravam o fato de o país ter passado por um processo de miscigenação como a causa das mazelas que afligiam a sociedade brasileira. A partir desses olhares eles desejavam que Getúlio Vargas e seus interventores tomassem medidas no sentido de educar a população a fim de minimizar as insatisfações populares, prevenindo assim as influências dos comunistas, aos quais percebiam como grande ameaça ao país. Nesse processo de acompanhar o cotidiano da política brasileira, alguns diplomatas passarão a defender a permanência do governo provisório até que fossem eliminadas todas as estruturas montadas pelos antigos chefes do poder. Já outros advogarão ardorosamente o retorno do governo constitucional como forma de dar estabilidade aos governantes e diminuir a influência dos tenentes nos estados. This work aims at discussing assessments by US diplomatic officials on Brazil, before the 1930 Revolution, during the movement and after it. Consuls’ and Ambassadors’ regards pointed out tensions existing among Brazilian social groups, as well as the steps they expected to be taken by Brazilian Government in order to assure governmental stability. Those assessments were plenty of prejudice against Brazilian subaltern classes and Blacks. Not seldom they assumed the fact that the country had gone through a process of racial mixtures was the cause to the harshnesses which afflicted Brazilian society. Following from these regards US diplomatic officials wished that Getúlio Vargas and his federally-appointed state governors would engage in educating the country population in order to ease popular dissatisfactions, preventing thereby influences by the Communists, who were perceived as a huge threat to Brazil. In the process of observing the daily working of Brazilian politics, some officials would start to back keeping the provisional government in charge until all power structures put in place by the old prower brokers were swept out. Others would strongly favor the return of a constitutional government as the way of conveying stability to the rule of political incumbents and of undermining the influence held by the “tenentes” in Brazilian states.

Bakgrund: Inom räkenskapsrevisionen är förtroendevalda revisorer ansvariga för granskningen och biträds i sin tur av sakkunniga revisorer. Kombinationen av revisorerna ska säkerställa en revision som är både demokratiskt förankrad och professionellt utförd. De förtroendevalda revisorernas oberoende har dock ifrågasatts och kritiserats, det anses att de har egna politiska intressen att skydda och kan påverka räkenskaperna för att på så sätt kunna förmedla en viss bild av resultat och ekonomisk ställning. Det kan därför anses vara väsentligt att den kritik som sakkunniga revisorer riktar i revisionsrapporterna också beaktas i revisionsberättelsen. Syfte: Syftet med studien är att förklara vilka externa faktorer som påverkar huruvida förtroendevalda revisorer beaktar sakkunniga revisorers kritik i revisionsberättelsen. Metod: Studien utgår från ett deduktivt tillvägagångssätt där hypoteser testas för att kunna förklara faktorer som påverkar de förtroendevalda revisorernas beaktande av de sakkunniga revisorernas kritik i revisionsberättelsen. Studien är en kvantitativ tvärsnittsstudie baserad på revisionsrapporter samt revisionsberättelser från svenska kommuner avseende 2019. Slutsats: Studien indikerar att förtroendevalda revisorers beaktande av sakkunniga revisorers kritik i revisionsberättelsen påverkas av vald revisionsbyrå. Vidare indikerar studien på att sakkunniga revisorers formella kompetens inte påverkar beaktande av kritik. Slutligen visar studiens empiriska resultat att kommunens finansiella styrka påverkar negativt huruvida förtroendevalda revisorer beaktar sakkunniga revisorers kritik i revisionsberättelsen. / Background: In the financial audit, politically appointed auditors are responsible for the audit. Politically appointed auditors are assisted by expert auditors, the combination of the auditors shall ensure an audit that is both democratically based and professionally performed. However, the independence of the politically appointed auditors has been questioned and criticized. It is considered that the politically appointed auditors have their own political interests to protect and can influence the accounts to be able to convey a certain picture of the results and financial position. It can therefore be considered essential that the criticisms given by the expert auditors in the audit memorandum are also considered in the audit report. Purpose: The aim of this study is to explain the external factors that affect whether politically appointed auditors consider expert auditors' criticism in the audit report. Method: The study is based on a deductive approach where hypotheses are tested to be able to explain factors that affect the politically appointed auditors' consideration of the expert auditors' criticism in the audit report. The study is a quantitative cross-sectional study based on audit memorandum and audit reports from Swedish municipalities regarding 2019. Conclusion: The study indicates that the elected auditors' consideration of expert auditors' criticisms in the auditor's report is affected by the chosen audit firm, while the consideration is not affected by the expert competence of the expert auditors. Furthermore, the elected auditors' consideration of the expert auditors' criticism in the audit report is negatively affected by the municipality's financial strength.

Η παρούσα μελέτη αποσκοπούσε στη διερεύνηση των επιμορφωτικών αναγκών των νεοδιόριστων δασκάλων. Μετά τον προσδιορισμό και την καταγραφή των προβλημάτων που αντιμετωπίζουν οι δάσκαλοι στο καθημερινό τους έργο, προσπαθήσαμε να προσδιορίσουμε τις προσωπικές τους ανάγκες για επιμόρφωση, διαχωρίζοντάς τες σε συνειδητές και ρητές και σε συνειδητές και μη ρητές. Στη συνέχεια εξετάσαμε κατά πόσο το πρόγραμμα της εισαγωγικής επιμόρφωσης το οποίο είναι υποχρεωμένοι να παρακολουθήσουν οι νεοδιόριστοι δάσκαλοι, ανταποκρίθηκε στα προβλήματα και κάλυψε τις επιμορφωτικές ανάγκες τους. Για τη μελέτη των παραπάνω θεμάτων, χρησιμοποιήσαμε τη θεωρία των κοινωνικών συστημάτων και ως ερευνητικό εργαλείο το ερωτηματολόγιο. Για την επεξεργασία των δεδομένων χρησιμοποιήθηκαν τόσο η ποσοτική ανάλυση, όσο και η ποιοτική ανάλυση περιεχομένου. Τα αποτελέσματα της μελέτης έδειξαν, ότι τα προβλήματα και οι επιμορφωτικές ανάγκες είναι πολλά, ενώ το πρόγραμμα της εισαγωγικής επιμόρφωσης δεν ανταποκρίθηκε στα προβλήματα και στις ανάγκες που είχαν οι νεοδιόριστοι δάσκαλοι για επιμόρφωση. / The study aimed to analyze the training needs of newly appointed primary teachers. After defining and recording the daily problems that schoolteachers face in their work, we tried to impose their personal needs for in-service training by dividing them into two categories: conscious and explicit ones and in conscious and not explicit ones. The next step was to examine the grade to which the program of introductive in-service training which, the newly appointed primary teachers are obliged to follow, covered their training needs and gave solution to some of the existing problems. In order to investigate the above-mentioned subjects, we applied the theory of social systems. As a research tool in our study we used the questionnaire. Quantitative as well as qualitative content analysis, have been used in order to analyze data. The study showed multiple problems, and indicated the great need for future training. Finally, the introductive training program did not correspond to the problems and the needs that the newly appointed primary teachers faced

This item contains the agenda, minutes, and attachments for the Faculty Senate meeting on this date. There may be additional materials from the meeting available at the Faculty Center.

This item contains the agenda, minutes, and attachments for the Faculty Senate meeting on this date. There may be additional materials from the meeting available at the Faculty Center.