Bakgrund: Våld mot barn har visat sig vara ett stort samhällsproblem. Alla barn ska, enligt barnkonventionen, skyddas mot alla former av våld. Trots detta är våld vanligt förekommande i många hem. Syfte: Syftet med examensarbetet var att belysa hur våld i hemmet påverkar barns psykiska hälsa.Metod: Metoden som användes i detta examensarbete var en systematisk litteraturöversikt. Efter att de systematiska sökningarna hade gjorts inkluderades tio vetenskapliga artiklar. Dessa genomgick först en kvalitetsgranskning, därefter gjordes en tematisk analys för att slutligen sammanställa resultaten i teman och underteman. Resultat: Resultatet presenterades i två teman varav två underteman. I dessa redovisades barns känslor, tankar och beteenden till följd av våldsexponeringen. Vidare beskrivs våldets indirekta konsekvenser för barn och slutligen psykiatriska diagnoser. Slutsats: Våld i hemmet kan ha en stor påverkan på barns psykiska hälsa. Det kan ge komplexa diagnoser eller olika typer av beteendeproblematik. Våld (i hemmet) kunde även vara en orsak för att drabbade barn kände en svårighet för att skapa och upprätthålla relationer till andra barn och vuxna. / Background: Violence against children has proven to be a major social problem. All children must, according to the Convention on the Rights of the Child, be protected against all types of violence. Despite this, violence was common in many homes. Aim: The aim of the study was to explore how domestic violence affects children's mental health. Method: A systematic literature review was used as a method in this thesis. After the systematic searches were done, ten scientific articles were included. These first underwent a quality review, then a thematic analysis was made to finally compile the results into themes and subthemes. Results: The results were presented in two themes of which two subthemes. In these themes, children's feelings, thoughts and behaviors because of exposure to domestic violence were reported. Furthermore, the indirect consequences of violence for children and finally psychiatric diagnoses are described. Conclusion: Domestic violence can have a major impact on children's mental health. It can give complex diagnoses or different types of behavioral problems. Domestic violence could also be a reason why affected children felt difficulty in creating and maintaining relationships with other children and adults.

Titel: Den digitaliserade revisionsprocessens konsekvenser för kundupplevelsen - En kvalitativ studie av revisorn och kundens perspektiv Författare: Måns Bertilsson och Oscar Sjöberg Handledare: Hans Landström Bakgrund: Digitaliseringen har haft en betydande påverkan på revisionsbranschen genom att effektivisera processer och möjliggör analyser baserade på stora datamängder. En av de mest märkbara förändringarna är att kontakten mellan revisorer och kunder har blivit mer distansbaserad. Detta examensarbete syftar till att beskriva och analysera hur digitaliseringen har påverkat olika delar av revisionsprocessen, inklusive planering, granskning och rapportering, samt hur detta påverkat kundernas upplevelse av revisionen. Studien jämför revisorns och kundens perspektiv för att identifiera eventuella skillnader i upplevelsen av samma process. Syfte: Uppsatsens syfte är att beskriva och analysera hur revisorer upplever att digitaliseringen har påverkat revisionsprocessens olika delar, planering, granskning och rapportering. Vidare ämnar studien att beskriva och analysera vilka effekter digitaliseringen har på kundens upplevelse av revisionens olika delar. Slutligen ska de två perspektiven jämföras för att se om det föreligger skillnader i upplevelsen av samma process. Frågeställning: Hur upplever revisorer och kunder revisionen till följd av en ökad digitalisering av revisionsprocessen? Metod: Studien är kvalitativ med en abduktiv forskningsansats. Informationsinhämtningen har skett genom semistrukturerade intervjuer med fem revisorer och fem kunder till revision. Slutsatser: Studiens slutsatser visar på att digitaliseringen har effektiviserat revisionsprocessen och ökat kvaliteten av revisionen. Den högre kvaliteten märks inte av kunden. Kundernas grad av digitalisering har en viss påverkan på hur en revision utförs. En annan slutsats är att kontakten mellan revisor och kund blivit mer distansbaserad, vilket båda parter kan uppskatta när det gäller effektivitetsvinster. Däremot har det lett till att kunderna saknar den personliga kontakten. / Title: The consequences of the digitalized audit process on customer experience - A qualitative study of auditors and customers perspective Authors: Måns Bertilsson and Oscar Sjöberg Supervisor: Hans Landström Background: Digitalization has had a significant impact on the auditing industry by streamlining processes and enabling analyses based on large amounts of data. One of the most noticeable changes is that the contact between auditors and clients has become more distance-based. This thesis aims to describe and analyze how digitalization has affected various parts of the auditing process, including planning, examination, and reporting, as well as how this has influenced the clients experience of the audit. The study compares the auditors and the clients perspectives to identify any differences in the experience of the same process. Purpose: The purpose of the study is to describe and analyze how auditors perceive the impact of digitalization on the audit process, including planning, examination and reporting. Furthermore, the study aims to describe and analyze the effect of digitalization on the clients experience on the various parts of the audit. Lastly, the two perspectives will be compared to identify if there are any differences in the perception of the same process. Research question: How do auditors and clients perceive the audit as a result of increased digitization of the audit process? Method: The study is qualitative with an abductive research approach. Data collection has been conducted through semi-structured interviews with five auditors and five clients of audit. Conclusions: The study's conclusions show that digitalization has made the audit process more efficient and increased the quality of the audit. The higher quality is not noticed by the customer. The customer's level of digitalization has a certain influence on how an audit is carried out. Another conclusion is that the contact between auditor and client has become more distance-based, which both parties can appreciate in terms of efficiency. However, this has led to customers missing the personal contact.

The purpose of this thesis was to explore views on consequences of Internet use among young people sampled at a Swedish university. Both quantitative and qualitative research designs were used. The quantitative data were gathered by a quantitative survey conducted among 50 university students at the University of Gävle. To broaden the picture, face-to-face interviews were conducted with two social workers (from Sweden and Russia). In order to analyze and interpret the data collected, Bronfenbrenner’s bioecological model of human development and learning theory were applied. Symptoms of Internet addiction proposed by Young (1998a) were used to examine whether the data collected demonstrated presence of Internet addiction among sampled university students. The results indicated that the majority of respondents had an excessive use of Internet, however, the female participants and different aspects of their everyday life seemed to be more influenced by Internet use compared to the male respondents. Another conclusion is that the field of social work has to increase the knowledge and competence in diagnosing the symptoms of excessive Internet use. Internet related disorders are problems of increased proportion and mental health counsellors need to be prepared to meet a growing demand in the area of social work.

This study aims at understanding the decision to buy "Made in Mozambique" products, which is important for developing marketing strategy and promoting national products. To explore the factors influencing consumers' buying decisions, means-end theory and its associated methodology provide a useful framework for understanding why people buy "Made in Mozambique" rice by characterising the relationships between the attributes, consequences associated with those attributes, and the values those consequences help reinforce. Methodology: a total of 20 consumers were interviewed. It is important to mention that only rice was used in this study. The laddering interviewing technique was then used to link these chains of meanings. Analyses and interpretation of the resulting data provide an effective complement for studying consumer purchasing motives and suggest recommendations for managerial practice and future research efforts. Summary of the study findings include: (i) Attributes: Quality, cost, national; (ii) Consequences: healthy, well-being, affordable, trust, contribution, and fulfillment; and (iii) Values: Feeling happy, longevity and self-esteem.The theoretical component of this research covers the definition and discussion of Means-end theory and consumer decision-making. / Industrial Psychology / M.A. (Industrial & Organisational Psychology)

Summaries in Afrikaans and English / Text in Afrikaans / Die doel van hierdie studie was om vas te stel hoe vaderlike werkloosheid die leefwereld van die adolessent beinvloed. In 'n poging om die adolessent se leefwereld te verstaan, was dit nodig om die adolessent-in-totaliteit aan te spreek. Daar is aangedui hoe emosionele trauma soos die skielike werkloosheid van die vader nie net die adolessent se fisieke-, kognitiewe-, affektiewe-, sosiale- en normatiewe wording rem nie, maar dat dit ook 'n negatiewe invloed op skolastiese prestasie het. Vaderlike werkloosheid het 'n besondere invloed op die relasies binne die gesin. Die adolessent se leefwereld, wat die Gestalt is van al die relasies wat hy/sy gevorm het, word beduidend deur die vader se werkloosheid geraak. Die empiriese studie toon dat die adolessent wie se vader werkloos geraak het, se betekenisgewing, belewing en betrokkenheid negatief is en derhalwe word sy selfaktualisering gerem en is hy uiteindelik op terapeutiese ingryping aangewese. / The aim of this study was to determine the effect of fathers unemployment on the adolescent's life world. In an attempt to understand the adolescent's life world, it was necessary to address the adolescent in totality. It has been shown how emotional trauma, such as the unexpected unemployment of the father, not only impairs the adolescent's physical-, cognitive-, affective-, social- and normative development but also has a negative influence on scholastic performance. The unemployment of a father has a particular influence on the relations within the family. The adolescent's life world, which is the Gestalt of all the relations that he or she formed, is also particularly influenced by the father's unemployment. The empirical research reveals that the adolescent who's father is unemployed is much more inclined to negative meaning, involvement and experience. Thus this adolescent is restraint on his way to self - actualisation and becomes receptive to therapeutic intervention. / Psychology of Education / M.Ed. (Psychology of Education)

Summaries in Afrikaans and English / Text in Afrikaans / Die siviele lasterreg word gekenmerk deur verdeeldheid aangaande bewyspligtigheid. 'n Unieke situasie doen horn voor: weerlegbare regsvermoedens van onregmatigheid en animus iniuriandi word opgevolg deur verskeie regsverdigingsgronde. Bykomend hiertoe stel die Grondwet die vereiste van konstitusionele regverdiging vir beperkings op fundamentele regte. 'n Oorsig oor die regspraak in sowel die voorgrondwetlike - as na-grondwetlike bedeling, dui op 'n versuim deur die howe om behoorlik aandag te skenk aan die bewyspligtigheidsgevolge van die regverskynsels wat hulself in die lasterreg voordoen. In hierdie verhandeling word bewyspligtigheid in lastersake krities ondersoek om vas te stel of dit die reg korrek weerspieel en om 'n werkbare bewyslasformule vir lasteraksies in 'n konstitusionele litigasie te vind. Daar word voorgestel dat die probleem opgelos word deur 'n tweefase-benadering: Die eiser moet in die eerste fase die omvang van sy reg bewys en dat daarop inbreuk gemaak is. In die tweede fase moet die verweerder sy regverdigingsgronde bewys, asook dat dit konstitusioneel regverdigbaar is. / The civil law of defamation is marked by discord regarding onus of proof. A unique situation evidences itself: rebuttable presumptions of law concerning unlawfulness and animus iniuriandi are followed by various grounds of justification. In addition thereto the Constitution sets the requirement of constitutional justification for limitations on fundamental rights. An overview of case law in the pre-constitutional as well as the post-constitutional dispensation, indicates a failure by the courts to pay proper attention to the evidentiary consequences of the legal phenomena found in the law of defamation. In this dissertation onus of proof in defamation cases is critically examined to ascertain whether it reflects the law correctly and to find a workable "onus of proof" -formula for defamation cases in a constitutional dispensation. It is suggested that the problem be solved by a two stage approach: in the first phase, the plaintiff must prove the extent of his right and the encroachment thereof . In the second phase the defendant must prove his grounds of justification and show that they are constitutionally justifiable. / Constitutional, International & Indigenous Law / LL.M.

Im Zuge der Diskussion einer Harmonisierung der Ertragsbesteuerung innerhalb der Europäischen Union wird bereits seit geraumer Zeit die Einführung einer gemeinsamen konsolidierten Körperschaftsteuerbemessungsgrundlage (GKKB/CCCTB) von den Mitgliedsstaaten der Europäischen Union in Erwägung gezogen. Bereits im Jahr 2001 wurde die Möglichkeit einer grenzüberschreitenden Besteue-rung europaweit tätiger Konzerne von der Europäischen Kommission erwähnt. In den darauf folgenden Jahren wurde die Ausgestaltung einer G(K)KB sowohl auf politischer Ebene als auch in der Literatur fortwährend weiterentwickelt. Eine Reform der Unternehmensbesteuerung ruft regelmäßig Änderungen des Steueraufkommens in den betroffenen Nationalstaaten hervor und führt häufig zu einer Veränderung der Kosten zur Befolgung steuerlicher Gewinndeklarationspflichten. Ferner können Steuerreformen zu Verhaltensreaktionen der Steuerpflichtigen an die geänderten steuerlichen Rahmenbedingungen führen. Beispielsweise kann das Investitionsverhalten oder die Finanzierungsstrategie beeinflusst werden. Vor diesem Hintergrund wird im Rahmen des ersten Beitrags untersucht, welche Verhaltensreaktionen auf Seiten der Steuerpflichtigen in Bezug auf die Wahl des Besteuerungsregimes, das Investitionsverhalten und Steuerplanungsaktivitäten bei Einführung einer optionalen GKKB zu erwarten wären. Ziel des zweiten Beitrags ist eine Ermittlung möglicher Aufkommenskonsequenzen, die sich bei der Einführung einer gemeinsamen Körperschaftsteuerbemessungsgrundlage (GKB/CCTB) oder gemeinsamen Unternehmenssteuerbemessungsgrundlage (GUB) für den deutschen Staatshaushalt ergeben würden. Neben der Ermittlung des Gesamteffekts wird zusätzlich die Bedeutung der Änderung einzelner steuerlicher Gewinnermittlungsvorschriften (zum Beispiel Abschreibungsvorschriften) auf die Gesamtänderung des Steueraufkommens untersucht. Darüber hinaus wird analy-siert, in welchem Umfang die Gewinnermittlungsvorschriften der GKKB im Vergleich zum gegenwärtigen deutschen Steuerrecht Veränderungen der steuerlichen Befolgungskosten hervorrufen. Gegenstand des dritten Beitrags ist eine Auseinandersetzung mit der weniger in der Literatur, sondern vielmehr der allgemeinen Diskussion anzutreffenden Kritik an der Nutzung ökonomischer Experimente zur Untersuchung von Fragestellungen mit Bezug zur Unternehmensbesteuerung. Die Kritik beruht darauf, dass die Ergebnisse ökonomischer Experimente aufgrund fehlender externer Validität nicht auf reales Verhalten übertragen werden könnten. Der Mangel an externer Validität wird damit begründet, dass ökonomische Experimente häufig mit Studierenden durchgeführt werden und diese nicht mit den relevanten steuerlichen Vorschriften vertraut sind. Vor diesem Hintergrund ist das Ziel des dritten Beitrags darin zu sehen, einen me-thodischen Beitrag zu leisten, geeignete Probandengruppen sowie effiziente experi-mentelle Design zur Untersuchung von Fragestellungen mit einem ertragsteuerlichen Fokus zu identifizieren.

The perennial controversy in business combinations accounting and its dialectic with stakeholders’ interests under the complexity of the Mergers and Acquisitions (M&A) activity is the centrepiece of analysis in this thesis. It is argued here that the accounting regulation should be as neutral as possible for the economic activity, although it is recognised that accounting changes may result in economic effects. In the case of the changes for business combinations accounting in the USA, lobbying was so fierce that in order to achieve the abolition of accounting choice in M&A accounting, it forced the standard-setter to compromise and to change substantially some of its earlier proposals. Such fierce lobbying cast doubts about whether it was effectively possible to mitigate such economic effects, resulting in a possible impact of the accounting changes on the M&A activity. The occurrence of M&A in waves is yet to be fully theorised. Nevertheless, existing literature established relationships between M&A activity and some key economic and financial factors, and has provided several interesting theories and other meaningful contributions for this thesis. It was therefore possible to examine whether the changes in the accounting rules produced any significant impact on the M&A activity. The findings obtained from the testing of the research hypotheses suggest that the new M&A accounting rules did not result in significant impacts on overall M&A activity. Nevertheless, from the study of managers’ perceptions, and from the examination of annual reports of S&P 500 companies, a considerable impact on the financial reporting was found.

<p><em>“VeckoRevyn – your best friend in good times and bad?” </em>is a BA thesis based on a weekly lifestyle magazine, VeckoRevyn, with a female demographic aged 18-25. Issues of the magazine, published in 2009 and on, is analyzed and dissected to better understand and be able to get answers for the questions of issue. What is said in the magazine, and how does the message reach the audience? Furthermore, the message, as well as the tone used to convey it, is reviewed as part of the discussion about consequence. The goal of this study is to show how, based on the material analyzed, a woman is spoken to in the magazine, and what kind of consequences this might have.</p><p>VeckoRevyn claims it desires tobea close friend to its readers, a friend who enlightens and guides. But the fact is that in every case studied, there is an underlying message on how the readers have the chance to reach something better and more desirable based on her looks and appearance. How is this possible when in fact the magazine creates an artificial reality filled with unattainable ideals? This results in more stress in the lives of women, who constantly long to be “good enough”. The idea of beauty, which is a common theme throughout the issues of the magazine, is unfortunately based on a myth. This in turn results in mental exhaustion, a twisted self- image, low self esteem, anorexia and bulimia among its young female audience.</p><p>Keywords: weekly magazine, VeckoRevyn, content, tone, the beauty myth, ideals, consequences</p>

Magistro baigiamajame darbe teoriniu aspektu analizuojama ekstremalių valdymo samprata bei svarbiausi jas charakterizuojantys aspektai, įvardijamos galimos ekstremalios situacijų pasekmės, nagrinėjami gelbėjimo sistemos valdymo ypatumai esant ekstremalioms situacijoms, aptariama Civilinės saugos ir gelbėjimo sistemos Lietuvoje struktūra jos uždaviniai, išsamiai nagrinėjami ekstremalių situacijų ir gelbėjimo sistemos valdymo ypatumai. Ekspertinio tyrimo pagalba analizuojama ekstremalių situacijų ir gelbėjimo sistemos valdymo Telšių apskrityje situacija, problemos. / Master's thesis analyzed the theoretical aspect of emergency management concept and the most important aspects to characterize, identify the possible consequences of an emergency, life-saving issue management system features in extreme situations, discusses the civil protection and rescue system in Lithuania structure of the tasks in detail in the Emergency and Rescue Management System Features. Study of expert analysis of emergency management and rescue system general situation and problems of Telšiai.