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Systemutvecklarna - framtidens revisorer? : En kvalitativ studie om den tekniska förändringen av revisionsprocessen samt relationen mellan IT- och revisionsbranschen / Software Developers - the future auditors? : A qualitative study about the technical change of the auditprocess and the relationchip between IT- and auditingindustryTapper, Rebecka, Nielsen, Felicia, Eriksson, Angelica January 2020 (has links)
Forskningsfrågor:- Hur upplevs förändringen av revisionsprocessen genom den tekniska utvecklingen avseende IT-baserade revisionssystem?- Hur uppfattas skärningspunkten mellan IT- och revisionsbranschen? Syfte:Syftet med studien är beskriva hur systemleverantörer respektive revisorer upplever den teknologiska förändringen av revisionsprocessen genom IT-baserade revisionssystem. Vidare ämnar studien att undersöka hur skärningspunkten mellan IT- och revisionsbranschen uppfattas. Metod:För att besvara studiens frågeställning och uppnå syftet används en deduktiv ansats med en kvalitativ metod i form av semistrukturerade intervjuer. Intervjuerna utfördes med både revisorer och systemutvecklare från Deskjockeys, PwC, KPMG, Emfevid AB och Hogia. För att analysera det empiriska materialet med den teoretiska referensramen användes en tematisk analysmetod med ett deduktivt förhållningssätt. Slutsats:Den främsta förändringen inom revisionsprocessen var när det nya ramverket ISA infördes. De IT-baserade revisionssystemen har förändrat revisionsprocessen gällande planerings- och granskningsfasen genom verktyg för bland annat dataanalys. Arbetet går mot en realtidsbaserad revision med digitala kundplattformar vilket utvecklat nya tjänster inom rådgivning. Även då den tekniska utvecklingen förändrat revisionen upplevs skärningspunkten mellan branscherna inte vara konkurrensmässig. De hämtar snarare inspiration och samarbetar med varandra. De större byråerna utvecklar egna system medan de mindre köper in från systemleverantörer till branschen. Dock krävs innovationer för att systemutvecklarna ska hållas fortsatt konkurrenskraftiga på den svenska marknaden. / Research question:- How is the change in the audit process experienced through the technical development of audit systems?- How perceives the intersection between the IT-and audit industry? Purpose:The purpose of the study is to investigate how auditors and system developers apprehending changes in the auditing process. Further how they perceive the intersection between the IT-and audit industry. Method:To answer the research question the interviews were conducted with auditors and software developers from Deskjockeys, PwC, KPMG, Emfevid AB and Hogia. The study is based on a deductive approach and the method that is used to analyse the theoretical and empirical material is a thematic analysis. Conclusion:The prime changes with IT-based auditing systems is in the phases of planning and review. The auditing changed focus to review the client's internalcontrol systems when the framework switched from RS to ISA. The profession shifts towards an real- time economy based on digital information that develops the advisory service. The intersection between the IT- and audit industry is not perceived to be competitive, they rather draw inspiration and cooperate with each other. The larger audit agencies develop their own systems while smaller ones purchase systems from system vendors to the industry. Although there's a need of innovations from the systemdevelopers to be continued competitive on the swedish market.
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Předeterminovanost v psychoanalytických kazuistikách / Overdetermination in Psychoanalytic Case StudiesKuchař, Jakub January 2021 (has links)
In this work I deal with the question of whether the use of the concept of overdetermination is coherent across 1) psychoanalytic theoretical and case studies and 2) different psychoanalytic directions. Based on the analysis of the most cited case studies dealing with the topic of narcissism in the field of Kleinian and Relational psychoanalysis, I come to the conclusion that the use of the concept of overdetermination is not completely coherent in psychoanalysis. This incoherence may be due to the different attitudes of different authors to abstract metapsychological assumptions. Narcissism of small differences, which in my opinion is evident between representatives of different psychoanalytic directions, can also play a role. And last but not least, it is possible to look at this incoherence as the result of so-called implicit theories, i.e. not entirely official and conscious theories that psychoanalysts follow in the course of their practical clinical work. Keywords Psychoanalytic discourse, overdetermination, analysis of psychotherapeutic case reports, the relationship between theory and practice ;
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Visual analysis of GQ magazine covers: intersections between gender, race, and sexualityLatvėnaitė, Rūta January 2020 (has links)
This thesis widens the application of intersectionality into the study of visual media. This study examines representational patterns on GQ magazine covers issued in the US with specific regards to gender-race-sexuality intersections. Also, this study seeks to grasp what meaning is conveyed via those representational patterns in conjunction with the visual and linguistic modes, and what social effect it imparts. The study employs a mixed-method approach combining the quantitative content analysis with the social semiotics, and the inter-categorical methodological approach to intersectionality. The findings show that GQ magazine employs the same representational patterns acknowledged in culture and the magazines’ market. Those patterns manifest in the sexual objectification of women, racial exclusion, and emphasis on white heterosexual maleness. Additionally, the intersectional analysis revealed that women of colour and sexual minorities are in the least favourable position regarding representational patterns on GQ magazine.
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Komunikace mezi učitelem a asistentem v MŠ a ZŠ / Communication between a teacher and an assistent at a kindergarden and at a primary schoolTichá, Denisa January 2020 (has links)
The aim of this thesis is to analyse the conditions of communication between a teacher and a teaching assistant in kindergartens and primary schools. The thesis consists of two parts, theoretical and practical. In the first chapter of theoretical part, I define important terms related to inclusive education. Second chapter describes the position of teaching assistants and the contents of their work. The last chapter of the theoretical part is dedicated to pedagogical communication and cooperation between teachers and teaching assistants. The practical part inquires into the cooperation and communication between the teacher and teaching assistant using the method of in-depth interviews with teaching assistants and teachers and observing their interaction in kindergarten and primary school classes. Keywords: inclusive education, teaching assistant, cooperation between teacher and assistant, communication.
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Spolupráce rodiny a školy při integraci/inkluzi dítěte / Cooperation between the family and the school in the integration/inclusion of the childWidlová, Marta January 2020 (has links)
"Family and school cooperation in child integration / inclusion" identifies the quality of cooperation between primary schools and families of children with special educational needs and its impact on the perception of integration or inclusion. It examines the differences in attitudes towards to l educational needs in primary schools in the certain wiev of disadvantaged children teachers'care, assistants and parents on integration and inclusion in general and in specific cases and aspects of school and family disadvantaged children. According to the current trend, parents can decide about education of their child with specific needs in an ordinary primary school with increased teacherścare, possibly with the support of a teaching assistant, usually according to a prepared individual curriculum because pupils with special educational need have to get individual speed, knowledge and skills often do not have the same level like other students in the classroom. Quality of special care is highly influenced by cooperation among teachers, assistants and parents.
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Balanced Scorecards: An Experimental Study of the Effects of Linking the Evaluators' and Subordinates' Balanced Scorecards on Performance Evaluation.Kang, Gerui 12 1900 (has links)
In the early 1990s, Robert Kaplan and David Norton introduced and developed a new performance measurement and management system called the balanced scorecard (BSC). Most studies have found that evaluators tend to ignore or are not willing to use nonfinancial measures. This study attempts to examine whether the explicit linkage between the evaluator's BSC and the subordinate's BSC makes the evaluators use nonfinancial measures in performance evaluation. This study used an experimental design where subjects were asked to evaluate two managers' performance under explicit linkage versus nonexplicit linkage conditions. The difference between performance evaluation scores of the two managers under the two linkage conditions captures the influence of explicit linkage between BSCs on performance evaluation. I used regression analyses to test my hypothesis. The results of the regression analyses support my hypothesis. This study attempts to explore one possible reason for evaluators' not using nonfinancial measures much in performance evaluation. It is the first one that studies the influence of the linkage between the BSCs on performance evaluation.
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To Exist Between Frames : neighborliness, territoriality, in-between areas and their cultural practicesClasson, Ida-Maria January 2012 (has links)
Contemporary urban development seems to, globally and simultaneously, aim for the same results; densification, connections and an active urban life. In Stockholm this is emphasized through the comprehensive plan, The Walkable City. This thesis aims to research the com- plexities of open space, in-between areas and cultural practices on borders of territories. I have visited two neighborhoods, one in Stureby, Stockholm and one in Madison, Wisconsin as part of an art-based research where places for cultural practices have been observed and performed by me as a way to investigate in-between areas and what role they take in everyday lives. I have met with inhabitants for observations and interviews as well as performing an everyday life of my own when staying in Madison for two weeks. I have used a few different pictures of neighborliness to see what exists between the frame of the pictures and the situation, and related this to Miwon Kwon’s notion about places situated next to each other. I have also looked into the concept of territory, the ambiguous space between them and the communication that occurs on interfaces. In Stockholm's comprehensive plan and the research of Alexander Ståhle, I see an aiming for densification through connections, e.g. in walkability. I emphasize on a difference between connections and communication. With this thesis I suggest to change the topic of a planning discussion going on in Stockholm as well as globally, from how to create walkability to how to make use of interfaces of ambiguous open space when densifying cities.
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A preliminary review of eleven years of insurance claims by periodontists in Michigan and OhioFerral, Lilia Marcela January 2021 (has links)
No description available.
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Spolupráce rodiny a školy při integraci/inkluzi dítěte / Cooperation between the family and the school in the integration/inclusion of the childWidlová, Marta January 2021 (has links)
"Family and school cooperation in child integration / inclusion" identifies the quality of cooperation between primary schools and families of children with special educational needs and its impact on the perception of integration or inclusion. It examines the differences in attitudes towards to l educational needs in primary schools in the certain wiev of disadvantaged children teachers'care, assistants and parents on integration and inclusion in general and in specific cases and aspects of school and family disadvantaged children. According to the current trend, parents can decide about education of their child with specific needs in an ordinary primary school with increased teacherścare, possibly with the support of a teaching assistant, usually according to a prepared individual curriculum because pupils with special educational need have to get individual speed, knowledge and skills often do not have the same level like other students in the classroom. Quality of special care is highly influenced by cooperation among teachers, assistants and parents.
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Zapojení rodičů vybrané mateřské školy do budování vztahů dítěte ke knize / Involvement of parents in a selected kindergaten in formation a child 's cognation to bookStraková, Marie January 2020 (has links)
This diploma thesis focuses on improving reading literacy in preschool children in cooperation between family and kindergarten. The theoretical part is devoted to the concept of a preschool child, taking into account his psychological development, the cooperation of the kindergarten with the family, family itself, reading literacy and methods of its development. Through action research, the practical part focuses on mapping parents' work with children at home using intervention activities to improve parents' understanding of book working methods and the use of reading strategies that help building a positive relationship with books and improve text comprehension, and then evaluate the impact of these activities on parents and their effort to stimulate reading in children. The proposed lessons devoted to the development of reading literacy were implemented with children in the presence of their parents and the aim was to show the possibilities of working with a book through specific activities that will help building interest in books and comprehension of the read text. Due to the implementation of five lessons, progress has been made, which can be recognized from the reflective questionnaires that were completed before and after the lessons. The information from the questionnaires is gathered into...
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