Bakgrund: I slutet av 2019 upptäcktes coronaviruset vilket föranledde den pandemi vi befinner oss i än idag. Tidigare studier visar på att en kris likt coronapandemin kan innebära förändringar hos revisorers oberoende. Olika företagsskandaler och andra kriser har inneburit att revisionslagar och regler kopplade till revisorers oberoende fått genomgå förändringar. Många tidigare studier belyser en ökad press hos revisorerna i samband med kriser likt coronapandemin. Syfte: Studiens syfte är att utreda hur revisorers oberoende har blivit påverkat av coronapandemin och om pandemin lett till en påverkan på revisorernas förmåga att följa principer och lagar. Metod: Vid datainsamlingen i studien har kvalitativ metod använts. Studien gjordes genom semistrukturerade intervjuer med auktoriserade och erfarna revisorer. Urvalet bestod av revisorer med lång erfarenhet vilket innebar att de arbetat med revision både innan och under coronapandemin. Resultat och slutsats: Studiens resultat visar på att revisorers oberoende har varit opåverkat under coronapandemin men att andra faktorer under revisionen har påverkats. Faktorer så som arbetssättet och att fler uppgifter tillkommit. I empirin framkom det att de intervjuade revisorerna ändå har upplevt en ökad press bland annat i bedömningen om företags fortsatta drift. Många företag har haft det tufft i coronapandemin vilket har lett till att revisorer fått medverka i en del obekväma diskussioner med klienter men enligt revisorerna har det ändå inte påverkat deras oberoendeställning. Det framkom också att revisorerna inte såg en ökad risk för vänskapshot när revision sker på distans. Slutligen har revisorerna fått i uppdrag att granska olika stödåtgärder under pandemin. Dessa granskningsåtgärder kan anses gynna revisionens roll som ett legitimitetsstärkande verktyg för företag. / Background: The COVID-19 virus was first observed in late 2019. This virus has set the stage for the pandemic situation we still are living in today. Earlier studies show that a crisis like the COVID-19 pandemic may result in changes in auditor independence. Different business scandals as well as other crises has resulted in changes in auditing laws and regulations connected to auditor independence. Several studies also express an increasing pressure for auditors during crises such as the COVID-19 pandemic. Purpose: The purpose of the study is to examine how auditor independence has been affected due to COVID-19 and if the pandemic situation has resulted in an effect on the auditors’ ability to follow auditing laws and regulations. Method: In order to collect data a qualitative method has been used. The study used semi-structured interviews with authorized and well-experienced auditors. The sample consisted of experienced auditors who have worked in the field of auditing both before and during the pandemic. Result and conclusion: The result of the study shows that auditor independence has not been affected during the COVID-19 pandemic. The study does however show that other factors of the auditing has been affected. Factors such as changes in working methods and additional work tasks to be completed. In the empirical findings it was shown that the interviewed auditors had been experiencing an increased pressure in connection with their assessment of the companies’ going concern. Many companies have been experiencing a tough economic situation during the coronavirus pandemic, which has led to auditors having uncomfortable discussions with clients. However, according to the auditors interviewed the auditor independence have not been affected. Moreover, the empirical findings show that the auditors did not see an increased risk for familiarity threat when the auditing is held virtually. Lastly, the result of the study show that auditors have taken on the responsibility to revise different support measures during the pandemic. These revisions can be seen as a way of promoting the role of auditing as a tool for companies to achieve legitimacy.

Curricula in concentrated educational systems are prepared from an upper-stream reference and hand over teachers’ disposal. Curricula in Iran are compiled in the so-called math curriculum development office and then put at the disposal of teachers. The researches in this regard show that such plans provide some resistance against executing it which are named teacher - proof programs, even it changed to some extent for accept ion, its execution is suspeciable. This research first explains how math books of middle grade were changed as a result of investigations on TIMSS result in year 1995. These investigation show Iranian Books are weakness in problem solving methods as Polya had said. And so curricula developers in Iran tried to integrate Polya\\\''s method in math books and changed curricula based these frame work. Then, it shows how teachers treated these changes. The finding of analyzing the data has been collected in this research through observations and interviews. It is intended that teachers resist against these changes. Finally according to this research, we suggest a model which we refer if it is used through concentrated educational system, we could expect teachers tolerance against the changes would be decreased and so compiled curricula further matched to executed curricula.

<p>  </p> <p>This research aimed to explore whether the PMBOK risk management process needs to change to facilitate successful project execution in the future, due to the impacts of the recent covid 19 crises. </p> <p>The researcher conducted the SLR and found no specific result addressing the need to change the PMBOK risk management process. Nevertheless, this research showed that the project manager would need to be more flexible during the planning stage of the risk management process and expand the risk identification process to plan for significant disruptive risks like the covid 19. </p> <p>The findings also suggest that project managers need to adapt to challenging situations in such a crisis. One vital theme was the need to provide psychological safety for employees. During disruptions, project managers would need to pay close attention to the effects of the crisis on individuals' psychology to ensure they work effectively </p>

Introducción: En la época de la medicina basada en evidencia, la investigación científica adquiere más importancia en la formación y el ejercicio de la práctica médica; además de presentar múltiples beneficios para el investigador. El objetivo de este estudio es determinar si realizar publicaciones durante el pregrado está asociado a publicar como graduado de la escuela de Medicina. Métodos: Estudio de cohorte retrospectivo realizado a partir de las publicaciones de médicos graduados de la escuela de Medicina de la Universidad Peruana de Ciencias Aplicadas (UPC) durante los años 2013-2017. Se incluyeron en el estudio a los médicos cuyas tesis estén publicadas en el repositorio académico de la universidad. Las publicaciones científicas se obtuvieron mediante una búsqueda sistemática en Pubmed y Google Scholar. Se realizó un modelo de regresión de Poisson para calcular el Riesgo Relativo (RR) crudo y ajustado a posibles variables confusoras. Resultados: Se incluyeron en el análisis a 249 participantes. El 72% publicó al menos una vez durante pregrado, el 27% publicó al menos una vez como graduado. Se encontró un RR de 1.1 (IC :1.005-1.19) con respecto a publicar durante pregrado. Un RR de 1.03 (IC: 1.02-1.05) por cada artículo publicado durante pregrado. Conclusiones: La proporción de estudiantes de medicina de UPC que publican en revistas científicas es alto. Haber publicado durante pregrado aumenta la probabilidad de publicar como graduado en un 10%. De la misma manera este porcentaje se incremente en 3% por cada artículo publicado durante pregrado. / Background: In Evidence based medicine times, scientific research has become more important in education of medical practice. The aim of this research is to determine whether publishing during undergraduate years is associated to the publication of papers as a graduate of the school of medicine Methods: Retrospective cohort study carried out from publications of medical doctors graduated from the medical school of Universidad Peruana de Ciencias Aplicadas (UPC) during 2013-2017. Graduated whose theses are published in the university's academic repository were included in the study. Scientific publications were obtained by searching Pubmed and Google Scholar. A Poisson regression model was performed to calculate the crude and adjusted relative risk (RR) Results: A total of 249 participants were included in the analysis. 72% published at least once while being undergraduate and 27% published at least once as a graduate. A RR of 1.1 (CI: 1.005-1.19) was found with respect to publishing during undergraduate. A RR of 1.03(CI: 1.02-1.05) for each article published while being undergraduate. Conclusions: The proportion of UPC medical students who publish in scientific journals is high. Having published while being undergraduate increases the probability of publishing as a graduate by 10%, for each article published while being undergraduate this probability increases by 3%. / Tesis

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Världen drabbades av ett smittsamt virus i slutet på 2019 som växte till en global pandemi med namnet coronapandemin. Pandemin har orsakat stora förluster för företagen genom restriktioner, försämrade leveranskedjor och nedstängningar. Forskare konstaterat ett samband mellan krissituationer och resultatmanipulering.  Syftet med denna studie är att undersöka om coronapandemin har påverkat resultatmanipuleringen i svenska noterade bolag. Tre modeller som mäter resultatmanipulering tillämpas på ett urval om 356 svenska noterade bolag och 2136 årsobservationer mellan 2016–2021. Resultatmanipulering före coronapandemin (2017–2019) jämförs med resultatmanipulering under coronapandemin (2020–2021) för att se om det föreligger signifikant skillnad mellan perioderna. Efter utförda tester visar det sig att företag tillämpar mer resultatmanipulering genom periodiseringar och inte genom aktiva val. Specifikt handlar det om resultatmaniskande periodiseringar som möjliggör för företagen att redovisa lägre resultat under pandemiperioden. Detta görs för att företagen ska kunna redovisa oförväntad återhämtning efter pandemiperioden med starkare resultat och kallas för big bath strategin. / The world was affected by a contagious virus at the end of 2019 that grew into a global pandemic with the name corona pandemic. The pandemic caused big loses for firms through restrictions, worsened supply chain and shutdowns. Researchers have established a relation between times of crisis and earnings management. The purpose of this study is to investigate if the corona pandemic affected earnings management in Swedish listed companies. Three models that measure earnings management are employed on a sample of 356 Swedish listed firms with 2136-year observations. Earnings management before the pandemic (2017-2019) is compared with Earnings management during the pandemic (2020-2021) to see whether there is a significant difference between the periods.  After the tests are done it is found that firms engage in more earnings management through accruals and not real earnings management. Specifically, income decreasing accruals that enable firms to report lower earnings during the pandemic. This is done so that firms can report unexpected recovery after the pandemic period through stronger earnings and is called big bath strategy.

This study examines digital media activism during the full-scale war in Ukraine caused by the Russian invasion in 2022, focusing specifically on Instagram content posted by users with connections to Kharkiv city between March 18-25, 2022. Kharkiv was heavily affected by bombings throughout the war.  The theoretical framework combines Bennett and Segerberg’s (2009) theory of connective action with Vegh’s theory of internet activism (2013) and Earl et al.’s (2010) perspective on Vegh’s theory. Additionally, the analysis, observations, and theory review led to the development of an additional category, building upon Bennett and Segerberg’s (2009) theory of connective action.  The research methodology involves a four-step toolkit comprising qualitative content analysis, semiotics (denotation and connotation), and anchorage. The analysis of patterns and classification confirms the high level of involvement in digital media activism by users and reveals differentiation based on the purpose of communication. Semiotic analysis and anchorage demonstrate the intellectual and emotional engagement of Ukrainians in digital society and their efforts to provide information and support.  The study introduces a new classification of digital media activism for content analysis and establishes a new category within the theoretical framework. It expands possibilities for future research on digital media activism and online activity during war or similar life-threatening situations. Furthermore, the study presents a methodological toolkit applicable to limited content formats such as Instagram stories, Facebook Stories, and Snapchat.

Diploma thesis is divided into a theoretical and practical part. I dedicated the theoretical part not only to prenatal and perinatal obesity risk factors, but also to diagnosis, management, health complications and prevention. In the practical part, I described the outcomes of the questionnaire survey dedicated to the mothers of children aged 1-7 years. The aim of this thesis was to find out the occurrence of selected risk factors for childhood obesity. I found out that in my study group, there were some risk factors represented in relatively small quantity (for example smoking during pregnancy, smoking during breastfeeding, gestational diabetes mellitus). Other risk factors, such as mother's or father's obesity were frequent. Some risk factors for childhood obesity are obvious, while others have not yet been proved to be directly related to obesity. However, we can certainly suggest, that the healthy parents' weight, alcohol and nicotine abstinence and exclusive breastfeeding at least until the end of fourth month of life are the factors beneficial not only for the health of the child. Key words: childhood obesity; diet during pregnancy; nutritional programming; obesity prevention; obesity risk factors

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