As a result of the advances in information and communication technology, E-Learning has been integrated as an essential element in educational settings. Despite its successful implementation, a significant number of E-Learning projects fail to achieve their goals. This has motivated researchers and practitioners to study the reasons for failure and success and the factors that impact E-Learning. This research attempts to investigate the factors that influence the implementation and development of E-Learning and the most appropriate framework for secondary schools in Bahrain. The research adopted a quantitative approach to examine both teachers’ and students’ perceptions of critical factors in secondary schools in the Kingdom of Bahrain. A total of 540 respondents completed the survey-based questionnaire. The results revealed that there are four sets of factors which influence the success of E-Learning in the school education sector. These are: students’ characteristics (computers skills; motivation and attitudes); teachers’ characteristics (attitudes; control of technology and pedagogy and teaching style); technology (quality of technology and effectiveness of infrastructure) and design and content (perceived ease of use and quality of content). In addition, the findings show that there are some differences in perceptions amongst teachers according to gender, specialization, teaching experience and E-Learning experience. Similarly, the findings show that there are some differences in perceptions amongst students according to gender, specialization and level of study (years in school). The main contribution of this research is that it addresses the success of E-Learning in the schools sector in Bahrain and in the Arab region as this area of research lacks theoretical and empirical studies. In addition, the research proposes a conceptual framework that integrates the critical factors and demographic variables. The proposed conceptual framework contributes to the knowledge of E-Learning success by creating a guide for educational institutions and governments for better development and implementation, serving as a planning tool for new E-Learning projects and as an assessment mode for the efficacy of existing projects.

The financial crisis of 2008 highlighted problems with the accounting standard IAS 39, with claims of high complexity, introduction of procyclicality in the financial statements and a proposed role of contributing to the financial crisis. The International Accounting Standard Board issued the predecessor, IFRS 9, which became effective on January 1st, 2018. IFRS 9 introduces a forward-looking Expected Credit Loss model, which significantly change the accounting of loss provisions. With the objective to provide high accounting quality, the International Accounting Standard Board and Financial Accounting Standard Board develop accounting standards based on the conceptual framework, consisting of qualitative characteristics. The study addresses the accounting quality of IFRS 9 through the research question; What implications does IFRS 9 have for equity analysts?  In order to capture the implications, a survey is designed, to reach out to accessible equity analysts of European banks. The results show that the Expected Credit Loss model under IFRS 9 implicate difficulties for equity analysts. Three themes of implications are identified, Time aspect, Complexity and Comparison. Although IFRS 9 provides useful information for the respondents, there are tendencies of a trade-off between relevance and faithful representation. The accounting quality of faithful representation is valued low due to high complexity and low comparability, which might be derived from that IFRS 9 is newly implemented. Despite the implications of IFRS 9, respondents find impairments, today, to be low and a non-vital part of the valuation process of the banking industry.

A Qualidade de Vida no Trabalho (QVT) é tema relevante para as pessoas e as instituições, tem sua origem no ambiente fabril, industrial e de manufatura A sua aplicabilidade em Instituições de Educação Superior (IES) necessita aprofundamento devido à incompatibilidade da simples transposição dessa temática para tal realidade. A partir desse cenário, esta tese tem como temática geral a apresentação de uma proposta de modelo conceitual de gestão da qualidade de vida no trabalho (G-QVT) em IES. A questão da presente tese é: Como estruturar e viabilizar a implementação da QVT em IES a partir de um modelo conceitual de G-QVT? Tem por objetivo geral elaborar um modelo conceitual de G-QVT em IES. O método desenvolvido utilizou o Design Science Research onde foi construído o modelo conceitual para a G-QVT e o Roadmap como proposta de implementação deste modelo. O campo empírico de investigação foi uma IES Comunitária do Sul do Brasil. Os Resultados se expressam em nove Macroelementos: Políticas, Estratégia, Processos, Liderança, Estrutura, Recursos, Cultura, Recompensas e Resultados. Estes apresentam-se associados aos determinantes da literatura e aos fatores críticos de gestão. Tais Macroelementos foram base para a construção de um Roadmap estratégico para a implementação do modelo conceitual de gestão proposto. As considerações finais apontam para a necessidade da definição de uma política institucional que suporte a estratégia e uma implementação do modelo proposto apoiada nos colaboradores da organização alinhada à cultura organizacional. / The Quality of Work Life (QWL) has its origin in the industrial, manufacturing and manufacturing environment. Its applicability in Higher Education Institutions (HEI) needs to be deepened due to the incompatibility of the simple transposition of this theme to such reality. This thesis has as general theme the presentation of a proposal of a model of management of QWL in HEI. The question of this thesis is: How to structure and make feasible the implementation of QWL in HEI from a conceptual framework of Quality of Work Life Management (QWL-M)? Its general objective is to elaborate a conceptual framework of QWL-M in HEI. The developed method used the Design Science Research where the framework for the management of the quality of work life was constructed and the Roadmap as proposal of implementation of this model. The empirical field of research was a Community HEI of Southern Brazil. The Results are expressed in nine macro elements: Policies, Strategy, Processes, Leadership, Structure, Resources, Culture, Rewards and Results. These are associated with the determinants of literature and with critical factors of management. Such macro elements were the basis for the construction of a strategic Roadmap for the implementation of the proposed conceptual framework. The final considerations point to the need to define an institutional policy that supports the strategy and an implementation of the conceptual framework supported by the employees of the organization aligned to the organizational culture.

Syftet med studien var att undersöka elitsatsande handbollsgymnasieelevers upplevda sammanhållning i deras respektive klubblag samt i deras träningsgrupp vid skolan. Vidare studerades handbollsspelarnas upplevelser av skillnader eller likheter i lagsammanhållningen i klubblag och träningsgrupp. Undersökningsdeltagarna bestod av tio män (M = 18,5) som går på ett elithandbollsgymnasium i Sverige. Datainsamlingen skedde med hjälp av en intervjuguide baserad på Carron´s (1982) konceptuella ramverk. Resultaten redovisades i huvudteman där positiva och negativa påverkansfaktorer för lagsammanhållningen klargjordes i träningsgrupp på skolan respektive klubblag. Vidare visade resultaten att majoriteten av undersökningsdeltagarna upplevde en mycket god social sammanhållning i träningsgruppen på gymnasiet och generellt en medelbra social och en bra uppgiftssammanhållning i sitt klubblag. Avslutningsvis framkom att de sammanlagda negativa upplevelserna, med koppling till lagsammanhållning, upplevdes vara fler i klubblag än i träningsgruppen på gymnasiet. Resultaten motsade några samt bekräftade redan tidigare studier. / The purpose of this study was to examine elite high school handball players perception of team cohesion in their teams and elite exercise group in school. Moreover the perception of differences and similarities in team cohesion in the two groups were investigated. The participants were ten men (mean age = 18,5) elite handball high school students in Sweden. Data was collected through an interview guide based on Carron´s (1982) conceptual framework. The results were showed in themes where positive and negative factors related to cohesion were shown in both teams and elite exercise group. Further the results showed that the majority of the participants perceive very good social cohesion in the exercise group in school and generally an average social and good task cohesion in their teams. Finally the total amount of negative perception, associated with team cohesion, were more in teams comparing to the exercise group in high school. The results supported and partly contradicted previous research.

The &ldquo / German Question&rdquo / was on the agenda of the international community from the last quarter of the nineteenth century to the mid-twentieth century. Following the end of the World War II, due to the existence of a Soviet threat, the incorporation of West Germany into the liberal-democratic institutions of the western world was the principal issue to be dealt with. Following the reunification of Germany and the end of the bipolar international structure, the &ldquo / German Question&rdquo / was revisited. The German insistence on the early recognition of Croatia and Slovenia and German participation in the Kosovo War brought questions whether Germany has become more assertive and on the way to return to the power politics. This dissertation will analyze German foreign and security policy in the post-Cold War era in order to understand whether Germany has shifted from its civilian and multilateral orientation or has made small adjustments in its policies to adapt to the new international structure. In approaching the issue, the study attempts to link the theoretical and practical aspects under the guidance of a conceptual framework provided by realist, neorealist and constructivist approaches. Through contextualizing the coexistence of realist, neorealist and constructivist factors in German foreign and security policy, the dissertation argues that although Germany has made some small policy adjustments to adapt to the new international structure, German foreign and security policy has not shifted from its civilian and multilateral orientation.

Increasing the amount of food produced while simultaneously reducing the environmental impacts of agriculture is one of the most pressing challenges facing humanity. A promising approach through which this could be achieved is ‘sustainable intensification’. This thesis contributes to the exploration of sustainable intensification using two complementary modes of investigation. First through the development of a conceptual framework that analyzes agricultural systems through the lens of ecosystem services and the trade-offs associated with using external inputs (e.g. fertilizer, pesticides, fossil fuels) as substitutes for them. Then by quantifying the life cycle environmental impacts of a novel aquaculture technology developed as a means for minimizing local ecological impacts. These modes of investigation are linked by using the conceptual framework to analyze trade-offs associated with waste capture in the aquaculture system. This research provides a potentially valuable method for conceptualizing agricultural systems and contributes to the knowledge of the environmental trade-offs associated with aquaculture.

Currently, client and supplier firms are struggling with how they can make their information systems (IS) outsourcing engagements more valuable. This research points to the importance of successful practice and outcome in IS outsourcing for achieving engagements of value. To enhance the understanding of IS out­sourcing over time, a process perspective is applied. Further, this research is based on the contention that IS outsourcing is more likely to be successful if challenges are managed in a proactive manner and with a relationship perspective. Thus, understanding challenges in IS outsourcing requires a symmetric view on client and supplier. The thesis is based on two studies presented as three steps of research: development, validation and reconsideration of a conceptual framework. The licentiate study centred on the step of development whereas the present doctoral study has a focus on the steps of validation and reconsideration. The purpose of this study includes investigating how the management of successful practice and outcome in IS outsourcing can be enabled. To address the purpose, the IS outsourcing process is studied in a client–supplier relationship. This includes that different actor perspectives, including strategic, operative, and systems, are considered for a better understanding of the practice of IS outsourcing, the challenges, and how different actors convey successful IS outsourcing. The thesis contributes a framework for relational-oriented management of IS outsourcing, which provides the structure for understanding what needs to be managed in terms of key conditions, when and how in connection to actors, relationships, and process. Theoretical propositions, enhancing the understanding of the complexity of IS outsourcing as well as the number of challenges involved, are also presented. In brief, these propositions relate to the circumstance that IS outsourcing requires management on different levels and with different kinds of results in mind.

A Qualidade de Vida no Trabalho (QVT) é tema relevante para as pessoas e as instituições, tem sua origem no ambiente fabril, industrial e de manufatura A sua aplicabilidade em Instituições de Educação Superior (IES) necessita aprofundamento devido à incompatibilidade da simples transposição dessa temática para tal realidade. A partir desse cenário, esta tese tem como temática geral a apresentação de uma proposta de modelo conceitual de gestão da qualidade de vida no trabalho (G-QVT) em IES. A questão da presente tese é: Como estruturar e viabilizar a implementação da QVT em IES a partir de um modelo conceitual de G-QVT? Tem por objetivo geral elaborar um modelo conceitual de G-QVT em IES. O método desenvolvido utilizou o Design Science Research onde foi construído o modelo conceitual para a G-QVT e o Roadmap como proposta de implementação deste modelo. O campo empírico de investigação foi uma IES Comunitária do Sul do Brasil. Os Resultados se expressam em nove Macroelementos: Políticas, Estratégia, Processos, Liderança, Estrutura, Recursos, Cultura, Recompensas e Resultados. Estes apresentam-se associados aos determinantes da literatura e aos fatores críticos de gestão. Tais Macroelementos foram base para a construção de um Roadmap estratégico para a implementação do modelo conceitual de gestão proposto. As considerações finais apontam para a necessidade da definição de uma política institucional que suporte a estratégia e uma implementação do modelo proposto apoiada nos colaboradores da organização alinhada à cultura organizacional. / The Quality of Work Life (QWL) has its origin in the industrial, manufacturing and manufacturing environment. Its applicability in Higher Education Institutions (HEI) needs to be deepened due to the incompatibility of the simple transposition of this theme to such reality. This thesis has as general theme the presentation of a proposal of a model of management of QWL in HEI. The question of this thesis is: How to structure and make feasible the implementation of QWL in HEI from a conceptual framework of Quality of Work Life Management (QWL-M)? Its general objective is to elaborate a conceptual framework of QWL-M in HEI. The developed method used the Design Science Research where the framework for the management of the quality of work life was constructed and the Roadmap as proposal of implementation of this model. The empirical field of research was a Community HEI of Southern Brazil. The Results are expressed in nine macro elements: Policies, Strategy, Processes, Leadership, Structure, Resources, Culture, Rewards and Results. These are associated with the determinants of literature and with critical factors of management. Such macro elements were the basis for the construction of a strategic Roadmap for the implementation of the proposed conceptual framework. The final considerations point to the need to define an institutional policy that supports the strategy and an implementation of the conceptual framework supported by the employees of the organization aligned to the organizational culture.

En réponse à un besoin d’harmonisation comptable, le normalisateur international de la comptabilité publique (IPSASB) propose un référentiel normatif IPSAS avec l’objectif avoué de servir l’intérêt général. Son processus de normalisation repose sur un mécanisme de consultation (Due Process) ouvert à tous, mais les résultats des études engagées dans le secteur privé pour analyser des processus de consultation, similaires à celui de l’IPSASB, révèlent que ces dispositifs ne sont pas démocratiques. Cette recherche s’inscrit dans la continuité de ces études, n’ayant pas trouvé écho dans le secteur public, pour analyser le Due Process de l’IPSASB au regard des valeurs d’une démocratie participative. Pour ce faire, ce travail mobilise le cadre tridimensionnel du pouvoir de Lukes (1974[2005]), après avoir mis en évidence la pertinence de son utilisation, pour étudier un processus de consultation à l’échelle internationale. En ce sens, la participation des acteurs au projet d’élaboration du cadre conceptuel de l’IPSASB est analysée au moyen de l’analyse de contenu thématique. Ainsi, après l’identification des répondants et de leurs demandes de changement, l’étude compare les différentes versions du document du cadre conceptuel afin d’apprécier la sensibilité de l’IPSASB aux critiques et commentaires qui lui ont été adressés. L’étude montre qu’à l’image de tout dispositif participatif, les changements apportés à l’issue des consultations restent mineurs. Autrement dit, les modifications observées reflètent davantage une recherche de consensus s’inscrivant dans une stratégie d’évitement du conflit de la part du normalisateur, faisant du Due Process un mécanisme conservateur / The International Public Sector Accounting Standards Board (IPSASB) engaged in the elaboration of set of accounting standards in response to the growing need for financial reporting harmonization. Although the standardization process serves the public interest by relying on a Due Process allowing the participation of all stakeholders interested many studies analyzing the same process in the private sector reveal that this standards development procedure is not democratic.This research ensures continuity to studies undertaken in the private accounting context and analyzes the IPSASB Due Process. After highlighting the relevance of the participatory democracy approach the study mobilizes the three-dimensional theory of Lukes' power (1974 [2005]) in order to understand the phases preceding the development of the public accounting conceptual framework. The participatory process analysis involves identifying respondents and their change requests using thematic content analysis method. The study compares then different versions of the conceptual framework document in order to appreciate the sensitivity of the IPSASB to the comments addressed by the participants. This study emphasizes that changes brought by the IPSASB in response to the commentaries received during the Due Process remain minor ones. The Due Process appears then as a conservative mechanism that permits conflict avoidance and a consensus building strategy

A Qualidade de Vida no Trabalho (QVT) é tema relevante para as pessoas e as instituições, tem sua origem no ambiente fabril, industrial e de manufatura A sua aplicabilidade em Instituições de Educação Superior (IES) necessita aprofundamento devido à incompatibilidade da simples transposição dessa temática para tal realidade. A partir desse cenário, esta tese tem como temática geral a apresentação de uma proposta de modelo conceitual de gestão da qualidade de vida no trabalho (G-QVT) em IES. A questão da presente tese é: Como estruturar e viabilizar a implementação da QVT em IES a partir de um modelo conceitual de G-QVT? Tem por objetivo geral elaborar um modelo conceitual de G-QVT em IES. O método desenvolvido utilizou o Design Science Research onde foi construído o modelo conceitual para a G-QVT e o Roadmap como proposta de implementação deste modelo. O campo empírico de investigação foi uma IES Comunitária do Sul do Brasil. Os Resultados se expressam em nove Macroelementos: Políticas, Estratégia, Processos, Liderança, Estrutura, Recursos, Cultura, Recompensas e Resultados. Estes apresentam-se associados aos determinantes da literatura e aos fatores críticos de gestão. Tais Macroelementos foram base para a construção de um Roadmap estratégico para a implementação do modelo conceitual de gestão proposto. As considerações finais apontam para a necessidade da definição de uma política institucional que suporte a estratégia e uma implementação do modelo proposto apoiada nos colaboradores da organização alinhada à cultura organizacional. / The Quality of Work Life (QWL) has its origin in the industrial, manufacturing and manufacturing environment. Its applicability in Higher Education Institutions (HEI) needs to be deepened due to the incompatibility of the simple transposition of this theme to such reality. This thesis has as general theme the presentation of a proposal of a model of management of QWL in HEI. The question of this thesis is: How to structure and make feasible the implementation of QWL in HEI from a conceptual framework of Quality of Work Life Management (QWL-M)? Its general objective is to elaborate a conceptual framework of QWL-M in HEI. The developed method used the Design Science Research where the framework for the management of the quality of work life was constructed and the Roadmap as proposal of implementation of this model. The empirical field of research was a Community HEI of Southern Brazil. The Results are expressed in nine macro elements: Policies, Strategy, Processes, Leadership, Structure, Resources, Culture, Rewards and Results. These are associated with the determinants of literature and with critical factors of management. Such macro elements were the basis for the construction of a strategic Roadmap for the implementation of the proposed conceptual framework. The final considerations point to the need to define an institutional policy that supports the strategy and an implementation of the conceptual framework supported by the employees of the organization aligned to the organizational culture.