Esta pesquisa visa analisar a política de apoio e de fomento as Micro e Pequenas Empresas no estado de Mato Grosso do Sul, tendo como referência a atuação do SEBRAE/MS no período de 1990 a 2008, através da percepção dos empresários analisados. A pesquisa parte da informação de que o índice de mortalidade das pequenas e micro empresas é de 56% antes de completarem cinco anos de atividades (SEBRAE, 2007). Trata-se de uma informação preocupante, pois, segundo o SEBRAE (2007), as Micro e Pequenas Empresas constituem 99% do número de empresas formalmente estabelecidas no país, responsável por 60% dos empregos gerados, contribuindo com mais de 50% dos salários, e por 20% de participação no Produto Interno Bruto do país. A questão principal a ser investigada é se estas políticas acontecem de forma eficiente e quais as ações tomadas por estas empresas para se manterem no mercado. Para identificar a percepção dos micro e pequenos empresários sobre a contribuição das políticas de apoio e de fomento do SEBRAE/MS, assim como, suas ações tomadas diante das dificuldades enfrentadas, foram realizadas entrevistas e questionários dirigidos a várias empresas. Foi detectado que apenas uma das 24 empresas que aceitaram em participar da pesquisa, demonstrou estar satisfeita com os serviços prestados pelo SEBRAE/MS. Das 24 empresas analisadas, 14 utilizam ou já utilizaram os serviços do SEBRAE/MS e outras 10, não utilizaram. A metodologia utilizada foi de caráter exploratório, com abordagem qualitativa, utilizando a técnica de análise de discurso. Com base nas teorias utilizadas e nas informações obtidas das entrevistas e questionários, a pesquisa evidenciou que esta insatisfação não é proveniente da existência de alguma ineficiência do SEBRAE/MS, relacionado à falta de conhecimento técnico, e sim, da dificuldade do SEBRAE/MS em atender a ansiedade dos empresários pesquisados em obter respostas prontas e imediatas diante das dificuldades que enfrentam. Isto acontece devido à variedade e o volume de atividades existentes dentro destas empresas, mesmo de micro e pequeno porte, que induzem o micro e pequeno empresário ter uma organização e controle não muito eficiente de sua empresa. Quanto mais organizada e controlada, maior a possibilidade de uma empresa deste porte conseguir definir e melhor aproveitar os serviços de apoio e de fomento do SEBRAE/MS em comparação com aquelas cuja organização e controle são deficientes. / This research aims to analyze the political support and encouragement Micro and Small Enterprises in the state of Mato Grosso do Sul, with reference to the performance of SEBRAE / MS in the period 1990 to 2008, through the perception of entrepreneurs analyzed. The research is part of the important information that the mortality rate of small and micro enterprises is 56% before reaching five years of activities (SEBRAE, 2007). It is a troubling information because, according SEBRAE (2007), the Micro and Small Enterprises constitute 99% of the number of companies formally established in the country, accounting for 60% of jobs, contributing over 50% of salaries , and 20% share of the GDP of the country. The main question to be investigated is whether these policies occur efficiently and that the actions taken by these companies to stay in the market. To identify the perceptions of micro and small entrepreneurs on the contribution of political support and encouragement of SEBRAE / MS, as well as their actions taken in the face of difficulties, we conducted interviews and questionnaires to various companies. It was found that only one of 24 companies that agreed to participate in the study, proved to be satisfied with the services provided by SEBRAE / MS. Of the 24 companies surveyed, 14 use or have used the services of SEBRAE / MS and 10 others, did not. The methodology was exploratory in nature, with a qualitative approach, using the technique of discourse analysis. Based on the theories used and the information obtained from interviews and questionnaires, the survey showed that this dissatisfaction is not from the existence of some inefficiency SEBRAE / MS, related to lack of technical knowledge, but rather the difficulty of SEBRAE / MS address the anxiety of businessmen surveyed in getting immediate answers and the difficulties you face. This is due to the variety and volume of existing activities within these businesses, even micro and small, which leads to micro and small business to have an organization and not very efficient control of your company. The more organized and controlled, the greater the possibility of a company this size get set and enjoy the best support services and promotion of SEBRAE / MS compared with those whose organization and control are disabled.

Esta pesquisa visa analisar a política de apoio e de fomento as Micro e Pequenas Empresas no estado de Mato Grosso do Sul, tendo como referência a atuação do SEBRAE/MS no período de 1990 a 2008, através da percepção dos empresários analisados. A pesquisa parte da informação de que o índice de mortalidade das pequenas e micro empresas é de 56% antes de completarem cinco anos de atividades (SEBRAE, 2007). Trata-se de uma informação preocupante, pois, segundo o SEBRAE (2007), as Micro e Pequenas Empresas constituem 99% do número de empresas formalmente estabelecidas no país, responsável por 60% dos empregos gerados, contribuindo com mais de 50% dos salários, e por 20% de participação no Produto Interno Bruto do país. A questão principal a ser investigada é se estas políticas acontecem de forma eficiente e quais as ações tomadas por estas empresas para se manterem no mercado. Para identificar a percepção dos micro e pequenos empresários sobre a contribuição das políticas de apoio e de fomento do SEBRAE/MS, assim como, suas ações tomadas diante das dificuldades enfrentadas, foram realizadas entrevistas e questionários dirigidos a várias empresas. Foi detectado que apenas uma das 24 empresas que aceitaram em participar da pesquisa, demonstrou estar satisfeita com os serviços prestados pelo SEBRAE/MS. Das 24 empresas analisadas, 14 utilizam ou já utilizaram os serviços do SEBRAE/MS e outras 10, não utilizaram. A metodologia utilizada foi de caráter exploratório, com abordagem qualitativa, utilizando a técnica de análise de discurso. Com base nas teorias utilizadas e nas informações obtidas das entrevistas e questionários, a pesquisa evidenciou que esta insatisfação não é proveniente da existência de alguma ineficiência do SEBRAE/MS, relacionado à falta de conhecimento técnico, e sim, da dificuldade do SEBRAE/MS em atender a ansiedade dos empresários pesquisados em obter respostas prontas e imediatas diante das dificuldades que enfrentam. Isto acontece devido à variedade e o volume de atividades existentes dentro destas empresas, mesmo de micro e pequeno porte, que induzem o micro e pequeno empresário ter uma organização e controle não muito eficiente de sua empresa. Quanto mais organizada e controlada, maior a possibilidade de uma empresa deste porte conseguir definir e melhor aproveitar os serviços de apoio e de fomento do SEBRAE/MS em comparação com aquelas cuja organização e controle são deficientes. / This research aims to analyze the political support and encouragement Micro and Small Enterprises in the state of Mato Grosso do Sul, with reference to the performance of SEBRAE / MS in the period 1990 to 2008, through the perception of entrepreneurs analyzed. The research is part of the important information that the mortality rate of small and micro enterprises is 56% before reaching five years of activities (SEBRAE, 2007). It is a troubling information because, according SEBRAE (2007), the Micro and Small Enterprises constitute 99% of the number of companies formally established in the country, accounting for 60% of jobs, contributing over 50% of salaries , and 20% share of the GDP of the country. The main question to be investigated is whether these policies occur efficiently and that the actions taken by these companies to stay in the market. To identify the perceptions of micro and small entrepreneurs on the contribution of political support and encouragement of SEBRAE / MS, as well as their actions taken in the face of difficulties, we conducted interviews and questionnaires to various companies. It was found that only one of 24 companies that agreed to participate in the study, proved to be satisfied with the services provided by SEBRAE / MS. Of the 24 companies surveyed, 14 use or have used the services of SEBRAE / MS and 10 others, did not. The methodology was exploratory in nature, with a qualitative approach, using the technique of discourse analysis. Based on the theories used and the information obtained from interviews and questionnaires, the survey showed that this dissatisfaction is not from the existence of some inefficiency SEBRAE / MS, related to lack of technical knowledge, but rather the difficulty of SEBRAE / MS address the anxiety of businessmen surveyed in getting immediate answers and the difficulties you face. This is due to the variety and volume of existing activities within these businesses, even micro and small, which leads to micro and small business to have an organization and not very efficient control of your company. The more organized and controlled, the greater the possibility of a company this size get set and enjoy the best support services and promotion of SEBRAE / MS compared with those whose organization and control are disabled.

The purpose of this thesis is to specify the most suitable encouragement program for a chosen small-scale enterprise. If a suitable program is chosen the enterprise will be therefore able to gain funds from the Grants of the European Union to finance its capital project. After selection of a proper program the capital project will be evaluated by means of standard methods of evaluating investments. The results of investment evaluation will help to make decision about which source of funds (own resources, loan or combination of both) is optimal in light of profitability and risk.

Denna studie är en litteraturstudie med syfte att undersöka vilka faktorer som påverkar grundskoleelevers motivation att lära sig matematik för att nå målen enligt läroplanen. En positiv upplevelse av matematik kan höja elevens lust, vilja och motivation till matematik. Däremot om eleven får en negativ inställning till matematik och saknar de förutsättningar som kan motivera eleven i matematik så kan det få negativ effekt på matematikprestationen under hela elevens skolperiod. Ska alla bli matematiker? Borde alla vara intresserade av matematik? Svaret är definitivt nej, men varför läggs det så stor vikt vid att lära sig matematik i skolan? Anledningen är att vi lever i en tid där behovet av att ha matematiska kunskaper är viktigare än någonsin. Matematik är också ett av huvudämnena i skolan och eleven kan behöva kunskaper och ett bra betyg i matematik för att fortsätta sina studier till en högre nivå. Denna studie försöker identifiera och undersöka faktorerna som till exempel lärarens inflytande och hens undervisningsmetoder, brister i utbildningssystemet, elevens bakgrund och språkliga behärskning, särskilt det matematiska språket samt graden av föräldrahjälp som de får hemma. Syftet med denna studie är att undersöka vilka faktorer som påverkar grundskoleelevens motivation till att lära sig matematik. Litteraturstudien har genomförts genom att välja ut två delar: 1)systematisk granskning och 2) tematisk analys. I denna studie presenteras också en tabell som innehåller en sammanfattning av olika utvalda källor som är relaterade till frågeställningen. I slutsatsen besvaras frågeställningen att det är flera faktorer som är effektiva för att motivera eleven att lära sig matematik, där ett fåtal av dem spelar en mer viktig roll. Bland annat har jag funnit i min studie att de viktigaste faktorerna är att anställa utbildade och kompetenta lärare, lärarens roll, ledarskap samt disciplin och användning av moderna och avancerade metoder i matematik undervisningen. Studien visar också att det är viktigt att läraren använder varierande metoder, både praktiska och teoretiska metoder i sin undervisning samt regelbunden återkoppling till eleven. Viktigt är även bedömning från lärare till eleven samt föräldrarnas delaktighet och medvetenhet om deras barns framsteg och utveckling. Studien har också kommit fram till att för att känna motivation så är det viktigt för eleven att behärska det svenska språket och mer specifikt det matematiska språket. Andra viktiga faktorer för att skapa motivation hos eleven är att lärare använder digitala verktyg i sin undervisning samt att både skolans- och klassrumsmiljön är lugn och känns positiv. / This study is a literature study with the aim of investigating which factors influence elementary school students' motivation to learn mathematics in order to achieve the goals according to the curriculum. A positive experience of mathematics can increase the student's desire, will and motivation for mathematics. On the other hand, if the student has a negative attitude towards mathematics and lacks the prerequisites that can motivate the student in mathematics, it can have a negative effect on mathematics performance throughout the student's school period. Should everyone become a mathematician? Should everyone be interested in math? The answer is definitely no, but why is so much emphasis placed on learning mathematics in school? The reason is that we live in a time where the need to have mathematical skills is more important than ever. Mathematics is also one of the main subjects in school and the student may need knowledge and a good grade in mathematics to continue their studies to a higher level. This study tries to identify and examine the factors such as the influence of the teacher and his teaching methods, shortcomings in the education system, the background and language proficiency of the student, especially the mathematical language and the degree of parental help they receive at home. The purpose of this study is to investigate which factors influence primary school students' motivation to learn mathematics. The literature study has been carried out by selecting two parts: 1) systematic review and 2) thematic analysis. This study also presents a table that contains a summary of various selected sources that are related to the question. In the conclusion, the question is answered that there are several factors that are effective in motivating the student to learn mathematics, where a few of them play a more important role. Among other things, I have found in my study that the most important factors are hiring trained and competent teachers, the role of the teacher, leadership and discipline and the use of modern and advanced methods in teaching mathematics. The study also shows that it is important that the teacher uses varying methods, both practical and theoretical methods in his teaching and regular feedback to the student. Assessment from teacher to student as well as parents' participation and awareness of their child's progress and development are also important. The study has also concluded that in order to feel motivated, it is important for the student to master the Swedish language and more specifically the mathematical language. Other important factors for creating motivation in the student are that teachers use digital tools in their teaching and that both the school and classroom environment are calm and feel positive.

The aim of this study was to show what influences the students’ use of English during class and what the students themselves believe would develop their use of English. The aim was also to study what the teachers thought affected the use of English, and what they said they did to influence students to speak more. The data was collected through electronic and paper questionnaires. The study found that the reason for not talking English during lessons was that the students did not felt comfortable speaking in class. This was something both teachers and students agreed upon. The students felt most comfortable talking English outside the classroom and they wanted other things to develop their use than what their teachers offered them.

There is scant research concerning youth development programmes specifically from Adler's (1968) Individual Psychology perspective. Current programmes seem to be void of critical issues that are important in the local context because of their having a strong bias towards the Western perspective. Thus, the present research project sought firstly to assist the Previously Disadvantaged Youth (PDY) to develop constructive lifestyles characterised by self-mastery, encouragement, creativity and social interest. Secondly, it aimed to obtain specific local African input that would help expand the current Personal Life Planning Programme (PLPP) to one that addresses the unique needs and circumstances confronting South African PDYs today. Finally, it attempted to test the validity, scope and merit of Adler's theoretical assertion, within the context of the previously disadvantaged communities in South Africa, that all humans are engaged in a lifelong striving for superiority to overcome perpetual feelings of inferiority and life tasks. The latter objectives were addressed through the implementation of the PLPP. The study, as well as the related PLPP, is strongly founded on Adler's Individual Psychology (Adler, 1968; Ansbacher & Ansbacher 1956; Corsini & Wedding, 2005; Meyer et al., 2003; Prochaska & Narcross cited in Osborn, 2001). The relevant data were collected from a sample of matriculants from the PDY population living in a black township near Pretoria. The information was collected by means of the PLPP workbook; semi structured interviews, as well as, audiovisual equipment. A combination of a "Pre-structured Case Outline" and the related "Sequential Analysis" (Miles & Huberman, 1994, p. 85) was adopted, with the researcher undertaking the entire data management process. In addition to confirming the applicability of Adler's theory within the PDY context, the findings suggest that the research objectives were significantly met, i.e. the participants reported and displayed marked lifestyle improvements along with specific life skills development needs related to their deprivation. / Psychology / D. Litt. et Phil. (Psychology)

Thesis (MEd)--Stellenbosch University, 2014. / ENGLISH ABSTRACT: Education supporting factors is of great importance for children who are growing up in very challenging circumstances. The challenge of poverty affects people differently and people also react differently towards it. If educators can understand why certain children can withstand certain risk factors such as severe contextual backlogs, whilst others cannot, they will have a better understanding where to intervene, and also how to put preventative measures in place. (Garmenzy, 1991). This resilience who is intrinsic amongst children, acts as protective factors against certain developmental factors to which children might be exposed to. The different supportive structures who is critical for the learners, acts as extrinsic protective factors. The stronger the protective factors are, the better the parents can resist the pressure from poverty (Ross,1995). This study therefore aimed to understand what education supporting factors exist for learners who are growing up in challenging circumstances. The researcher worked from an interpretive paradigm. The study’s orientation is a basic qualitative research and included the following: purposive sample selection to identify research participants, open questionnaires to gather their biographic information, individual interviews and field notes to generate data, and content analysis to analyse data. Research findings indicate that the encouragement and extensive support that the learners enjoy plays a huge role in their lives. The study also highlighted that if the learners’ intrinsic resilience can be further developed and when the extensive support is sustainable, the learners can be successful and handle life’s challenges. / AFRIKAANSE OPSOMMING: Onderwys ondersteunende faktore is van groot belang by kinders wat in uitdagende omstandighede groot word. Die uitdaging van armoede raak mense op verskillende maniere en mense reageer verskillend daarop. As opvoeders kan verstaan waarom sommige kinders risiko faktore soos erge kontekstuele agterstande kan weerstaan, terwyl ander nie kan nie, sal hulle ’n beter kans staan deur te weet hoe om in te gryp, en hoe om voorkomende maatreëls te tref (Garmenzy, 1991). Hierdie veerigtigheid wat inherent onder leerders is, tree as beskermende faktore op teen ontwikkelingsfaktore waaraan die kind blootgestel kan word. Die verskillende ondersteuningsnetwerke wat kritiek is vir die leerders, tree op as eksterne beskermende faktore, want hoe sterker die ondersteuning is, hoe beter kan ouers die druk wat deur armoede veroorsaak word weerstaan (Ross,1995). Die studie het dit ten doel om te verstaan en insig te bekom met watter faktore onderwys ondersteun, vir leerders wat in uitdagende omstandighede grootword. Die navorser het binne ’n interpretivistiese paradigma gewerk. Die studie se orientasie is ’n basiese kwalitatiewe navorsing en het die volgende ingesluit: doelbewuste seleksie om te bepaal wie die deelnemers was, oop vraelyste om hul biografiese inligting te bekom, individuele onderhoude en veldnotas om data te genereer, asook inhoudsanalise om die data te analiseer. Navorsingsbevindinge dui daarop dat die aanmoediging en uitgebreide ondersteuning wat die leerders geniet ’n groot rol in hul lewens speel. Uit die studie was dit duidelik dat as die leerders se inherente veerkragtigheid verder ontwikkel word en die uitgebreide ondersteuning is volhoubaar, kan die leerders suksesvol wees en die alledaagse uitdagings met gemak hanteer.

Mémoire numérisé par la Division de la gestion de documents et des archives de l'Université de Montréal.

Digitaliseringen av revisionsbranschen har varit ett omdiskuterat ämne, vilket beror på att branschen har genomgått stora förändringar under de senaste åren. Digitaliseringen har påverkat hur uppgifter utförs och hur problem tas an, vilket har och kommer innebära en förändring av samhällets olika delar. Sedan tidigare har det forskats på vilka faktorer som påverkar användningen av revisionsverktyg bland revisionsbyråer och revisorer, däremot mindre ur en svensk synvinkel. Syftet med denna studie är således att identifiera och bekräfta eller dementera tidigare forsknings funna faktorer som påverkar användningen av revisionsverktyg, samt testa dessa faktorers tillämpbarhet i Sverige. För att undersöka studiens syfte har en kvantitativ ansats använts med hjälp av en webbaserad enkät som har skickats ut till svenska revisionsbyråer. Hypoteserna i studien är baserade på den redan existerande forskningen. Studien utgår från Technology-Organization-Environment ramverkets tre kontexter, den tekniska, organisatoriska och miljömässiga. Faktorerna som undersöktes under respektive kontext var IT-kunskap, uppmuntran och standarder. Resultatet indikerar att det finns faktorer som påverkar användningen av revisionsverktyg även i en svensk kontext. Studien kan påvisa att uppmuntran och standarder har en signifikant påverkan på användningen. Det finns emellertid ett fortsatt behov av att forska vidare på ämnet då följande studies förklaringsgrad visar på en liten variation i användningen av verktygen. / The digitalisation of the audit profession has been a discussed topic due to the major changes in the industry in recent years. The digitalisation has affected how tasks are performed and how problems are addressed, which has caused changes in different parts of society. Factors that influence the use of Computer Assisted Audit Tools (CAATs) have previously been researched, but less in a Swedish context. The purpose of this study is to identify and confirm or deny previous factors found to affect the use of CAATs as well as the applicability of those factors in Sweden. To examine the purpose of the study a quantitative approach was used with the help of a web-based survey, sent out to Swedish auditing firms. The hypotheses in this study are based on previous research in the field. The study is based on the three contexts of the Technology-Organization-Environment framework, the technical, organisational and environmental context. The factors that were examined under each context were IT-knowledge, encouragement and standards. The result indicates that there are factors that affect the use of CAATs in a Swedish context. The study proves that encouragement and standards have a significant impact on the use of the tools. However, there is a continuing need to research the subject further as the degree of explanation in the analysis shows a small variation in the use of the tools.

Mémoire numérisé par la Division de la gestion de documents et des archives de l'Université de Montréal