Cette thèse étudie les principales caractéristiques, le développement, les dimensions sociales, les avantages ainsi que les défis de la franchise dans le secteur de l'éducation au Pakistan. En outre, les résultats de notre étude montrent que la franchise de l'éducation au Pakistan fonctionne essentiellement comme une forme de franchise sociale. L'étude illustre également comment la dimension sociale de la franchise, dans le paysage éducatif pakistanais, est contrebalancée avec le côté commercial de cette pratique. Une approche qualitative multi-perspective a été adoptée. Cela a consisté à mener et à enregistrer 44 entretiens approfondis avec les franchiseurs, les franchisés, les enseignants, les employés du réseau, les parents, les étudiants et les représentants du gouvernement. Les données secondaires ont été collectées sur les sites Web des franchiseurs. Les données ont été transcrites et analysées par NVivo. Nos résultats mettent en évidence un lien entre l'émergence de la franchise sociale et la performance des établissements d'enseignement du secteur public. Nos résultats montrent également que les réseaux de franchises d'éducation au Pakistan ont eu une contribution significative sur le plan social, dans la mesure où, les taux d'alphabétisation ont augmenté et que les inégalités entre les sexes ont été réduites. Cela peut, par conséquent, être considéré comme une forme de franchise sociale. Certaines caractéristiques des réseaux de franchises éducatives au Pakistan sont les mêmes que celles de la franchise dans des secteurs plus traditionnels tels que les hôtels et les restaurants. Il est intéressant de noter que la fourniture de la marque, du transfert de savoir-faire, de l'assistance et de la formation, ainsi que l'uniformité du réseau, ont été aussi importants que dans les secteurs traditionnels de franchise. Les résultats suggèrent par ailleurs que les utilisateurs et le public ont une perception positive de la franchise dans le secteur de l'éducation et cela est considéré comme une meilleure alternative par rapport aux autres options disponibles. / This study investigates the main characteristics, development, social dimensions, benefits and the challenges of franchising in the education sector of Pakistan. Furthermore, it highlights that education franchising in Pakistan is mainly operating as a form of social franchising. The study also discusses how the social dimension of education franchising in Pakistan is counterbalanced with the commercial side of this business. A multi-perspective qualitative approach was adopted. This involved conducting and recording 44 in-depth interviews with franchisors, franchisees, school teachers, network employees, parents, students and government officials. Secondary data was collected from franchisor websites. Data was transcribed and analyzed by NVivo. The findings suggest a link between the emergence of social franchising and the performance of public sector educational institutions. Moreover, findings elaborate that education franchising networks in Pakistan have made a significant social contribution by increasing literacy rates and reducing gender inequalities. Therefore, it can be considered as a form of social franchising. Some characteristics of educational franchise networks in Pakistan are the same as those of franchising in more traditional sectors such as hotels and restaurants. Interestingly, the provision of brand name, transfer of know-how, assistance and training, as well as network uniformity, were found to be just as important as they are in traditional franchising sectors. The findings also suggest that users and public have a positive perception of franchising in the education sector and it is regarded as a better alternative as compared to other available options.

El presente trabajo fue realizado con la finalidad de conocer cuál es el impacto que genera la adopción por primera vez de NIIF para PYMES en la elaboración de los Estados Financieros de los colegios de Los Olivos en el 2018. Este tema nos genera interés, debido a la gran importancia y poca investigación nacional de la aplicación de NIIF para PYMES en el Sector Educativo a nivel escolar y la gran cantidad de pequeñas y medianas empresas en el país. Para esta tesis se han tomado en cuenta las Normas Internacionales de Información Financiera para las Pequeñas y Medianas Empresas y las principales ratios financieros para realizar análisis financiero y toma de decisiones acertadas. La metodología utilizada es el diseño no experimental de corte transversal, ya que busca evaluar la vinculación causal entre las dos variables en un momento determinado. La presente tesis se desarrollará en cinco capítulos. En el primer capítulo, se describirán tanto investigaciones locales como investigaciones internacionales. En el segundo capítulo, se plantean los problemas, las hipótesis a ser validadas y los objetivos propuestos. En el tercer capítulo, se procederá a describir la metodología a utilizar, la cual es de enfoque mixto. En el cuarto capítulo, se presentan los resultados del análisis cualitativo y cuantitativo y se presenta un caso práctico en el que se puede apreciar la aplicación por primera vez de la NIIF para PYMES y su incidencia en los Estados Financieros. En el quinto capítulo se presentan conclusiones y recomendaciones. / The present work was made with the purpose of knowing what the impact in financial statements is generated by adopting for the first time IFRS for SME in schools in the district of Los Olivos in 2018. This topic generates interest due to the great importance and lack of national research for the adoption of IFRS for SME in the Educational Field and large amount of SME in the country. The current thesis has been considered “International Financial Reporting Standard for Small and Medium Enterprises” and the main financial ratios in order to make right financial decisions. The methodology used is the non-experimental cross-section research design, because it seeks to evaluate the link between two variables in a specific period. The current thesis will be developed in five chapters. In the first chapter, local and international investigations will be described. In the second chapter, the problems are posed, the hypotheses to be validated and the proposed objectives. In the third chapter, we will proceed to describe the methodology to be used is a mixed approach. In the fourth chapter, we will proceed to explain the results of the qualitative and quantitative analysis and will be presented a practical case in which you can appreciate how to apply for the first time IFRS for SEMs in financial statements. In the fifth chapter conclusions and recommendations are presented. / Tesis

Diplomová práce se zabývá analýzou zahraničně-kulturní a vzdělávací politiky SRN s důrazem na vzdělávací sektor ve vztahu k Rusku během třetí vlády Angely Merkelové. Pozornost je věnována především klíčovým změnám a definici normativních, institucionálních a koncepčních rovin. Úvodní část práce se věnuje základnímu uvedení do tématu, stanovení cílů, tezí a výzkumných otázek. Dále je zde popsána metodologie a kritické zhodnocení pramenů a literatury. První kapitola teoreticky vymezuje analytické koncepty soft-power, civilní mocnost, geo- ekonomická mocnost a "Wir müssen kleine Brötchen backen", které umožňují podrobněji popsat zkoumanou oblast. V této části je také definována zahraničně-kulturní politika a její hlavní instrumenty. Druhá kapitola představující empirickou část diplomové práce se podrobně věnuje vzdělávacímu sektoru zahraničně-kulturní a vzdělávací politiky SRN ve vztahu k Rusku v letech 2013 až 2017. Skrze klíčové programy a projekty jsou rozebírány cíle, tematické okruhy, programové, koncepční a částečně i finanční změny zkoumané politiky. Třetí kapitola se věnuje analýze a vyhodnocení těchto změn. Kromě toho je věnována pozornost i kontinuitě ve vybraných oblastech a efektivnosti autorem zavedeného konceptu "Wir müssen kleine Brötchen backen". Následuje závěr práce, který shrnuje...

El presente trabajo sobre realidad virtual aplicada en la enseñanza de las ciencias sociales busca demostrar la viabilidad de esta tecnología como una herramienta capaz de generar un aprendizaje significativo en la enseñanza de la historia en estudiantes de sexto de primaria. Actualmente, las herramientas tecnológicas se han vuelto aliadas en el proceso de la enseñanza. Una de las tecnologías que está generando gran impacto en el ámbito educativo es la realidad virtual. Esta tecnología se viene aplicando en distintos centros de enseñanza escolar y universitaria, porque permite una mejor inmersión del usuario en los escenarios propuestos y, por consiguiente, una mayor comprensión de los temas que se están trabajando. Antiguamente, la adquisición de un equipo de realidad virtual era muy costoso, sin embargo, dicha tecnología está en una etapa en que puede ser adaptada a cualquier teléfono inteligente, solamente con la ayuda de un visor, que incluso puede ser hecho de cartón. El trabajo contempla la aplicación de un diseño pedagógico para el estudio de culturas antiguas, haciendo uso de realidad virtual con estudiantes de sexto de primaria. La metodología utilizada se guió bajo el paradigma interpretativo, con un enfoque cualitativo. Además, el método cualitativo que se utilizó fue el de la investigación-acción. En la investigación se concretó como hallazgo que el uso de la investigación acción como un diseño de investigación educativa, permite la reflexión de la práctica pedagógica. Esto permitió el análisis del impacto que tuvo dicha tecnología en el aprendizaje de los estudiantes y la efectividad de las sesiones creadas para dicho propósito. Para su puesta en práctica solo se requirió de los dispositivos móviles y de los visores hechos de cartón. / The present work on virtual reality applied in the teaching of social sciences seeks to demonstrate the viability of this technology as a tool capable of generating meaningful learning in the teaching of history in students. Currently, technological tools have become allies in the teaching process. One of the technologies that is generating a great impact in the educational field is virtual reality. This technology has been applied in different schools and universities, because it allows a better immersion of the user in the proposed scenarios and, consequently, a greater understanding of the topics that are being worked on. In the past, the acquisition of virtual reality equipment was very expensive, however, this technology is at a stage where it can be adapted to any smartphone, only with the help of a viewer, which can even be made of cardboard. The work contemplates the application of a pedagogical design for the study of ancient cultures, making use of virtual reality with sixth grade students. The methodology used was guided by the interpretive paradigm, with a qualitative approach. In addition, the qualitative method used was that of action research. In the research, it was specified as a finding that the use of action research as an educational research design allows the reflection of pedagogical practice. This occurred in the analysis of the impact that said technology had on student learning and the effectiveness of the sessions created for that purpose. For its implementation, only mobile devices and viewers made of cardboard were required. / Tess

The Digital Twin (DT), a tool dedicated for decision-making and management, has recently started making its way into today’s digitalized world. It is described as a digital representation of a physical object, system, or process, mimicking its physical counterpart using real-time data and monitoring which can be used for decision-making, optimization, and designing (Singh et al., 2021). Not only can DTs be used for a single object, but can also be implemented on whole cities generating valuable insights improving a city’s management, operability, and realization. However, due to the infancy of the concept, further research is required to presuppose accurate city DTs. This can be done by exploring the implementation of DTs in the different sectors of a city (Shahat et al., 2021). Therefore, this report aims to identify areas in which an university in Sweden could benefit from the implementation of a DT, contributing to the knowledge gap regarding DT implementation in the education sector and furthermore the city DT development as a whole. To identify areas in which the university could benefit from a DT, semi-structured interviews were held with chief positions at the university. The aim of the interviews was to identify the university’s main challenges, and then map the challenges to DT solutions in literature and previous research. The identified challenges at the university were Decision-making processes, Recruitment procedures and forecasting, Quality assurance, and Unclear action plan on becoming a sustainable campus. The challenges Decision-making processes and Recruitment procedures and forecasting were mapped to the Digital Twin of an Organization (DTO). This kind of DT can help organizations with, for instance, responding to changes and delivering value for customers (van der Aalst et al., 2021). The last challenge, Unclear action plan on becoming a sustainable campus, was connected to a DT that can help the university in enhancing its energy management.

The impact of HIV and AIDS has threatened to destroy the education sector in South Africa. This qualitative study set out to investigate the psychosocial problems and needs of educators infected with HIV and/or affected by HIV and AIDS in Johannesburg Inner City schools. The study explores and describes the need to develop and implement a comprehensive and holistic treatment, care and support programme for educators infected with HIV and/or affected by HIV and AIDS. This study also reviews HIV/AIDS policies and programmes implemented by the Department of Education to indicate that these interventions are not effective in addressing the problems and needs of these educators. Therefore, the study contends that the Department of Education should revise and reformulate these HIV/AIDS policies and programmes to cater for the needs of educators infected with HIV and/or affected by HIV and AIDS. Ten educators infected with HIV and/or affected by HIV and AIDS from two selected Johannesburg Inner City schools participated in this study. Phenomenological strategies and in-depth interviews were used to capture day-to-day personal life experiences of these educators. The findings of the study reveal that there is a need for an urgent response by the Department of Education to develop and implement treatment, care and support programmes for educators infected with HIV and/or affected by HIV and AIDS. / Sociology / M.A. (Social Behaviour Studies in HIV/AIDS)

The impact of HIV and AIDS has threatened to destroy the education sector in South Africa. This qualitative study set out to investigate the psychosocial problems and needs of educators infected with HIV and/or affected by HIV and AIDS in Johannesburg Inner City schools. The study explores and describes the need to develop and implement a comprehensive and holistic treatment, care and support programme for educators infected with HIV and/or affected by HIV and AIDS. This study also reviews HIV/AIDS policies and programmes implemented by the Department of Education to indicate that these interventions are not effective in addressing the problems and needs of these educators. Therefore, the study contends that the Department of Education should revise and reformulate these HIV/AIDS policies and programmes to cater for the needs of educators infected with HIV and/or affected by HIV and AIDS. Ten educators infected with HIV and/or affected by HIV and AIDS from two selected Johannesburg Inner City schools participated in this study. Phenomenological strategies and in-depth interviews were used to capture day-to-day personal life experiences of these educators. The findings of the study reveal that there is a need for an urgent response by the Department of Education to develop and implement treatment, care and support programmes for educators infected with HIV and/or affected by HIV and AIDS. / Sociology / M.A. (Social Behaviour Studies in HIV/AIDS)

Philosophiae Doctor - PhD / Between 1974 and 1982 the MOE introduced in two phases the diversification programme [SSCDP] which sought to establish practical subjects in the secondary school curriculum. This study examines the sustainability of implementation efforts beyond project expiry. It was hypothesised that SSCDP is not working as originally intended. The broad research problem was framed thus: What implementation response arises from an open-ended innovation policy? Subsidiary questions are: 1. How far have the policy-makers communicated the meaning of SSCDP and what factors account for mismatches between policy intentions and innovation practice? 2. What is the response of Project schools and what factors explain variation in response? 3. What is their significance for the sustainability of SSCDP? The analysis draws key concepts from the innovation literature on models and strategies of planned change; relationships in the implementation hierarchy; determinants of and orientations to the implementation process. Centred around qualitative research methods, the investigation utilises data from project documents, semi-structured interviews and from observations during school visits. Findings show an overall low level of implementation that varies among project schools. This is attributed to: Poor interpretation of SSCDP goals; Deficiencies in the implementation management; Idiosyncratic school behaviours. The study concludes that the 'practitioner-policy-maker' discrepancy is significant, hence the gap between policy intents and innovation practice. The gap is not regarded so much as an ultimate failure of the programme but as a necessary condition that allows for mutual adaptation between the innovation and its setting. This is reflected in the varied patterns of implementation response, classified as the: faithful; negotiators; selective adaptors; expansionists; and reductionist. As a policy-oriented study aiming at providing an 'improvement value', the findings lead to a proposal of improvements in the strategies of managing change in three areas: shifting focus from an adoption to an implementation perspective. Recognising implementation as a process dependent on a mutual linkage relationship among participants. Recognising schools as important bearers of change. These three are crucial factors in the implementation-sustainability relationship.

Welche Chancen und Risiken ergeben sich durch Stiftungsengagements bzw. -arrangements im schulnahen Umfeld? Ziel soll es sein, die Entscheidungsfelder in dieser speziellen Kooperationsform zu systematisieren und einen ersten generalisierbaren, praxisrelevanten Überblick anbieten zu können. Aus erziehungswissenschaftlicher Sicht interessiert insbesondere, ob sich Veränderungen in Bildungsinstitutionen und bei pädagogischen Leitvorstellungen nachweisen lassen, die auf Kooperationsaktivitäten oder –bestrebungen zurückgehen. Es ist zu prüfen, ob sich diese Veränderungen perspektivisch negativ oder positiv auf den gesellschaftlichen Bildungsauftrag der Schule und auf ihr untergeordnete pädagogische Domänen auswirken. Darüber hinaus versteht sich die Untersuchung als Pionierarbeit, die eine Lücke in der Forschung über normative Motive in der Arbeit pädagogischer und gemeinnützlicher Institutionen schließt und eine Methode entwickelt, die weitere systematische Untersuchungen in diesem Bereich erleichtert. Diese Arbeit ist als qualitative Studie konzipiert. Die vorliegende Arbeit arbeitet empirisch, indem sie bereits vorhandene Erfahrungswerte abfragt und diese systematisiert. Auf der anderen Seite arbeitet sie explorativ, indem sie blinde Flecke im Entscheidungsfeld theoretisch herleitet, überprüft und in eine Entscheidungsmatrix überführt.:1. Einleitung 1.1. Hinführung 1.2. Forschungsfrage 1.3. Forschungsmethode 1.4. Aufbau 2. Theoretischer Hintergrund 2.1. Begriffe 2.1.1. Definitionen 2.1.2. Einengung des Themenfeldes 2.2. Schulen 2.2.1. Schulen im Spannungsfeld – ein Annäherungsversuch (Zugang I) 2.2.2. Besonderheit Fokus Freie Schulen (Zugang II) 2.2.2.1. Definition 2.2.2.2. Inhaltliche Ausrichtung Freier Schulen 2.2.3. Konzepte progressiver Schulentwicklung 2.2.3.1. Schule als Institution (Schlaglicht I) 2.2.3.2. Schule als System im System (Schlaglicht II) 2.2.3.3. Schule als integrierender Sozialraum (Schlaglicht III) 2.2.3.4. Schule als pädagogischer Raum (Schlaglicht IV ) 2.2.3.5. Schulkonzept und Schulkultur (Schlaglicht V ) 2.3. Stiftungen 2.3.1. Definition 2.3.2. Stiftungen als Akteure des Dritten Sektors 2.3.3. Stiftungstypen 2.3.3.1. Metabetrachtung 2.3.3.2. Typologisierungen 2.3.4. Praktische Stiftungsarbeit & Wirkungsfelder 2.3.5. Schnittmenge Schule & Stiftung 2.4. Zusammenführung vor Kooperationsfolie 2.4.1. Implikation aktueller Forschungsergebnisse 2.4.1.1. Forschung Fundraising–Studie I 2.4.1.2. Forschung Stiftungsmanagement – Studie II 2.4.2. Chancen und Risiken von Stiftungsarrangements - Kategorienbildung 2.4.2.1. Kategorie 1: Authentizität und Kommunikation 2.4.2.2. Kategorie 2: Mission und Vision - Perspektivenabgleich 2.4.2.3. Kategorie 3: Augenhöhe & Eigenständigkeit 2.4.2.4. Kategorie 4: Erwartung Vorbehalte 2.4.2.5. Kategorie 5: Ressourcen 2.5. Exkurs Andragogik 3. Untersuchung 3.1. Sensibilisierende Konzepte 3.2. Forschungsdesign 3.2.1. Feld 3.2.2. Methode und Instrument 3.2.3. Stichprobe 3.2.4. Durchführung 3.2.5. Auswertung 3.3. Aufbereitung und Theoriebezug – Experteninterviews 3.3.1. Authentizität und Kommunikation 3.3.2. Mission und Vision - Perspektivenabgleich 3.3.3. Augenhöhe & Eigenständigkeit 3.3.4. Erwartung & Vorbehalte 3.3.5. Ressourcen 3.4. Zusammenfassung der Experteninterviews 4. Schlussbetrachtung 4.1. Reflexion der Arbeitsschritte 4.2. Inhaltliches Fazit 4.3. Ausblick

Tidigare forskning inom verksamhetsstyrning har fokuserat mestadels på finansiell drivna företag med hierarkisk styrning. Där den grundläggande tanken till verksamhetsstyrningen kommer från David Otleys ramverk från 1999 men har senare utvecklas. Med bland annat mer tydlighet i kommunikation och styrning mellan ledning och anställda. Det teoretiska ramverket som har används är Borys &amp; Adlers ramverk från 1996 om möjliggörande och tvingande kontroll och som innehåller fyra attribut: reparation, intern transparens, global transparens och flexibilitet.  Den datan som samlades in är insamlad med hjälp av semistrukturerade intervjuer med lärare som jobbar på grundskolor eller gymnasieskolor i syfte att ge inblick i hur de upplever verksamhetsstyrning. Lärarna kände att de fick lösa mång problem som uppstår självständigt och endast ifall det var något större och som inte lärarna enskilt kunde lösa så kopplades andra resurser och chefer in som stöd. Lärarna var autonoma i deras egna arbete och tyckte att kompetensutveckling bidrog till kunskaper som gynnade dem i deras yrkesutövning och därmed den interna transparensen. Lärarna hade även en organisationskännedom i form av samspel med kollegor med till exempel planering av ämnesöverskridande uppgifter. Det fanns även en möjliggörande flexibilitet i lärarnas arbete. / Earlier research within Management Control systems had focused on mostly the financially controlled companies with typical hierarchical guidance. There the main research thought about this type of management control or performance control system is coming from David Otley´s framework from 1999 but the framework has been further developed by him and other researchers. With, among other things, more clarity in communication and control between management and employees. The theoretical framework that has been used under this thesis research is Borys &amp; Adlers framework from 1996 about enable and coercive control which includes four different attributes which are: repair, internal transparency, global transparency, and flexibility. The data was collected in semi-structured interviews with teachers that work at primary or secondary schools with the purpose of achieving insight into how they feel about the performance management control. The teachers felt that they needed to solve many of the problems that appeared by themself  and only if the problem was too big or complex for them alone did they take help of other resources or the school management at the schools for support. The teachers were autonomous in their work and thought that competence development contributed to the knowledge that benefited them in their professional practice and therefore contributed to internal transparency. The teachers also had organizational knowledge in terms of interaction with their colleagues with, for example, the planning of cross-disciplinary courses. There was also enabling flexibility in the teachers' work. / <p>Arbetet skickades in till examinator 13/1-2022.</p><p></p>