221 |
Revisorns oberoende : Skillnad mellan auktoriserade revisorer och revisorsassistenter? / Auditor independence : Difference between authorized auditors and auditor assistants?Svensson, Hanna, Thunberg, Hanna January 2020 (has links)
Revisorns oberoende är ett ständigt diskuterat och debatterat ämne. Nya skandaler fortsätter att uppstå där revisorns oberoende ifrågasätts. Syftet med studien är att undersöka om det finns en skillnad mellan revisorers oberoendebedömning beroende på revisorns yrkestitel. Yrkestitlarna som har undersökts i denna studie är revisorsassistenter och auktoriserade revisorer. För undersökning av studiens syfte har en kvalitativ metod tillämpats och semistrukturerade intervjuer genomförts med fem revisorer varav tre auktoriserade revisorer och två revisorsassistenter. Resultatet av studien visar att alla respondenter var eniga om att oberoendet är viktigt för att skapa förtroende för samt att oberoendet är en svårbedömd fråga. Detta eftersom de alla trodde att det förekommer skillnader mellan olika revisorers oberoendebedömningar och att oberoendet kvarstår som ett komplext ämne. Vidare framkom det skillnader mellan de två olika yrkestitlarnas resonemang kring olika scenarier där de skulle bedöma ifall det förelåg hot mot oberoendet eller inte. Det som framkom var att de auktoriserade revisorerna hade en striktare syn på självgranskningshotet samt vänskapshotet medan revisorsassistenterna såg striktare på egenintressehotet samt det synbara oberoendet. Slutsatserna som dras av studien är att revisorsassistenter och auktoriserade revisorer använder sig av analysmodellen på samma sätt men det är revisorsassistenterna som fyller i dessa medan de auktoriserade revisorerna kontrollerar det. Ytterligare förekom skillnader mellan revisorsassistenter och auktoriserade revisorers resonemang kring olika oberoendehot vilket innebär att studien tydliggör att karaktärsdraget yrkeserfarenhet påverkar revisorns oberoendebedömning. / Auditor independence is a constantly discussed and debated topic. New scandals continue to arise where the auditor's’ independence is questioned. The purpose of this study is to investigate whether there is a difference between the auditors’ independent assessment depending on the auditor's professional title. The titles examined in this study is auditor assistants and authorized auditors. To investigate the purpose of the study, a qualitative method was used and semi-structured interviews were conducted with five auditors, of which three where authorized auditors and two auditor assistants. The results of the study show that all respondents agreed that independence is important for building trust and that independence is a difficult question. This is because they all believed that differences existed between the different auditors' independent assessments and that the independence remains as a complex subject. Furthermore, differences emerged between the two different professional titles' arguments regarding different scenarios where they should decide whether there was a threat to their independence or not. What emerged was that the authorized auditors had a stricter view of the self-examination threat and the friendship threat, while the auditor assistants looked more strictly at the self-interest threat and independence in appearance. The conclusions drawn from the study is that auditor assistants and authorized auditors use the analysis model in the same way, but the auditors' assistants fill in these while the authorized auditors control it. In addition, there were differences between the auditor assistants and the authorized auditors' arguments regarding different independence threats, which means that the study makes clear that the character trait, professional experience, influences the auditor's independence assessment.
|
222 |
Using Self-Monitoring and Positive Reinforcement to Increase On-Task Behavior and Independence.Scott, Jon 01 May 2020 (has links)
Off-task behavior is a major challenge. Various interventions have addressed this problem. Self-monitoring interventions are very effective, including the MotivAider, a self-timer that silently signals the student to observe his/her own Academic Engagement Time (AET). Studies of the MotivAider have reported increased AET., (Legge, DeBar, & Alber-Morgan, 2010; Morrison, McDougal, Black, & King-Sears, 2014) systematically faded the MotivAider to sustain increased AET. The present study replicated and extended this research using a response-dependent fading (Fox, Shores, Lindeman, & Strain, 1984) of the MotivAider to sustain the observe AET of a 6th grade student with Learning Disabilities. A single subject reversal desig analyzed the effects of the MotivAider and fading. Compared to baseline, the MotivAider increased AET while its temporary removal resulted in decreased AET. The singnal was gradually faded with maintained AET within intervention levels. Social validity data is also presented and implications for further research and educational practice discussed.
|
223 |
Trestněprávní ochrana nezávislého a nestranného výkonu soudnictví / Criminal protection of an unbiased and impartial courtŠafář, Jan January 2020 (has links)
Criminal protection of an unbiased and impartial court Abstract This thesis deals with the criminal protection of an unbiased and impartial court. Although the thesis deals mainly with issues in criminal law, I consider it necessary to address the independence and impartiality of the court under constitutional law. I also focus, at least briefly, on guarantees of independence and impartiality in our legal order, and how this intersects with selection of new judges, the financial security of judges, non-depositability and non-translatability of the judge, and so forth. A judge may have two roles in criminal law: a perpetrator and a subject the attack. The first role is the judge who commits the crime in connection with the performance of their office. I analyse the offences of Accepting Bribes, Abuse of Competence of Public Official and Negligent Obstruction of Duty of Public Official. On the other hand, the legislator tries to punish crimes affecting the independence and impartiality of the judiciary when the attack is directed at the judge. There are several crimes, where the judge is the subject of the attack, whether it is Bribery, Indirect Corruption, or Interfering with Independence of Courts, Violence against Public Official etc. However, protection of the judiciary can also be found in other...
|
224 |
Will Kymlicka’s Liberal Theory of Multiculturalism : A case study of GreenlandBechmann, Anne Cecilie January 2021 (has links)
The Inuit people in Greenland are internationally recognized as indigenous. They, therefore, have been granted protective measures, such as self-government rights in 2009. However, some scholars have started to question whether protective measures are still a necessity because of their increased autonomy rights. To contest this questioning, this paper examines the contemporary political discourse in Greenland regarding the Inuit people’s emphasis on their cultural heritage, ongoing identity issues, and aspirations of independence, in the light of Will Kymlicka’s liberal theory of multiculturalism. The paper concludes that the Inuit people in Greenland, to a large extent, apply to Kymlicka’s theory regarding his criteria of national minorities and the importance of belonging to a societal culture. However, the study also finds that his theory is limited in protecting potential sub-cultures and lacks nuances about secessionist thoughts among indigenous groups. The results underline the importance of continuingly protect indigenous peoples in Greenland and suggests considering additional measures to other minorities on the island.
|
225 |
H-forming Sets in GraphsHaynes, Teresa W., Hedetniemi, Stephen T., Henning, Michael A., Slater, Peter J. 06 February 2003 (has links)
For graphs G and H, a set S⊆V(G) is an H-forming set of G if for every v∈V(G)-S, there exists a subset R⊆S, where |R|=|V(H)|-1, such that the subgraph induced by R∪{v} contains H as a subgraph (not necessarily induced). The minimum cardinality of an H-forming set of G is the H-forming number γ {H}(G). The H-forming number of G is a generalization of the domination number γ(G) because γ(G)=γ {P2}(G) . We show that γ(G)γ {P3}(G)γ t(G), where γ t(G) is the total domination number of G. For a nontrivial tree T, we show that γ {P3}(T)=γ t(T). We also define independent P 3-forming sets, give complexity results for the independent P 3-forming problem, and characterize the trees having an independent P 3-forming set.
|
226 |
A Roman Domination ChainChellali, Mustapha, Haynes, Teresa W., Hedetniemi, Sandra M., Hedetniemi, Stephen T., McRae, Alice A. 01 January 2016 (has links)
For a graph (Formula presented.), a Roman dominating function (Formula presented.) has the property that every vertex (Formula presented.) with (Formula presented.) has a neighbor (Formula presented.) with (Formula presented.). The weight of a Roman dominating function (Formula presented.) is the sum (Formula presented.), and the minimum weight of a Roman dominating function on (Formula presented.) is the Roman domination number of (Formula presented.). In this paper, we define the Roman independence number, the upper Roman domination number and the upper and lower Roman irredundance numbers, and then develop a Roman domination chain parallel to the well-known domination chain. We also develop sharpness, strictness and bounds for the Roman domination chain inequalities.
|
227 |
Identification of Essential Genes in Hepatocellular Carcinomas using CRISPR ScreeningSheel, Ankur 15 July 2019 (has links)
Hepatocellular carcinoma (HCC) is an aggressive subtype of liver cancer with a poor prognosis. Currently, prognosis for HCC patients remains poor as few therapies are available. The clinical need for more effective HCC treatments remains unmet partially because HCC is genetically heterogeneous and HCC driver genes amenable to targeted therapy are largely unknown. Mutations in the TP53 gene are found in ~30% of HCC patients and confer poor prognosis to patients. Identifying genes whose depletion can inhibit HCC growth, and determining the mechanisms involved, will aid the development of targeted therapies for HCC patients. Therefore, the first half of this thesis focuses on identifying genes that are required for cell growth in HCC independent of p53 status.
We performed a kinome-wide CRISPR screen to identify genes required for cell growth in three HCC cell lines: HepG2 (p53 wild-type), Huh7 (p53-mutant) and Hep3B (p53-null) cells. The kinome screen identified 31 genes that were required for cell growth in 3 HCC cell lines independent of TP53 status. Among the 31 genes, 8 genes were highly expressed in HCC compared to normal tissue and increased expression was associated with poor survival in HCC patients. We focused on TRRAP, a co-factor for histone acetyltransferases. TRRAP function has not been previously characterized in HCC. CRISPR/Cas9 mediated depletion of TRRAP reduced cell growth and colony formation in all three cell lines. Moreover, depletion of TRRAP reduced its histone acetyltransferase co-factors KAT2A and KAT5 at the protein level with no change at the mRNA level. I found that depletion of KAT5, but not KAT2A, reduced cell growth. Notably, inhibition of proteasome- and lysosome-mediated degradation failed to rescue protein levels of KAT2A and KAT5 in the absence of TRRAP. Moreover, tumor initiation in an HCC mouse model failed after CRISPR/Cas9 depletion of TRRAP due to clearance via macrophages and HCC cells depleted of TRRAP and KAT5 failed to grow as subcutaneous xenografts in vivo. RNA-seq and bioinformatic analysis of HCC patient samples revealed that TRRAP positively regulates expression of genes that are involved in mitotic progression. In HCC, this subset of genes is clinically relevant as they are overexpressed compared to normal tissue and high expression confers poor survival to patients. I identified TOP2A as one of the mitotic gene targets of the TRRAP/KAT5 complex whose inhibition greatly reduces proliferation of HCC cells.
Given that this was the first time the TRRAP/KAT5 complex has been identified as a therapeutic target in HCC, the second half of this thesis focuses on identifying the mechanism via which depletion of this complex inhibits proliferation of HCC cells. I discovered that depletion of TRRAP, KAT5 and TOP2A reduced proliferation of HCC cells by inducing senescence. Typically, senescence is an irreversible state of cell cycle arrest at G1 that is due to activation of p53/p21 expression, phosphorylation of RB, and DNA damage. Surprisingly, induction of senescence after loss of TRRAP, KAT5 and TOP2A arrested cells during G2/M and senescence was independent of p53, p21, RB and DNA damage.
In summary, this thesis identifies TRRAP as a potential oncogene in HCC. I identified a network of genes regulated by TRRAP and its-cofactor KAT5 that promote mitotic progression. Moreover, I demonstrated that disruption of TRRAP/KAT5 and its downstream target gene TOP2A result in senescence of HCC cells independent of p53 status. Taken together, this work suggests that targeting the TRRAP/KAT5 complex and its network of target genes is a potential therapeutic strategy for HCC patients.
|
228 |
From radical to mainstream: a taxonomy of requirements for political party development based on the Scottish National Party 1934-2017Spring, Stacey Gorski 20 November 2020 (has links)
Many scholars have sought to explain the patterns of success and failure among fringe parties which seek to increase their initially limited political influence, but prevailing explanations do not fully consider the parties themselves as institutions that can generate change. Based on historical and discursive institutionalism as well as existing literature on political parties and the growth of regional parties in Europe, this dissertation posits a taxonomy of requirements for internal political party development. The progression is conceptualized as a path dependent feedback loop that starts with (1) the consolidation of ideas, a process which requires consensus about the party’s primary ideological positions and policy. It is followed by (2) a consolidation of methods—or an agreement on how to communicate those ideas while also maintaining party discipline. The party will then seek to (3) increase its exposure both in the media and with voters, before (4) establishing persistence in elections, media coverage, and party membership. Finally, leaders will (5) reallocate resources and reorganize party structure as demands on the party change over time.
Under the premise that separatist parties in Europe and Canada face significant barriers to entry in substantive democracies, this dissertation considered 108 Stateless Regional National Parties (SNRPs) to select the most extreme case for testing the party development taxonomy. Once the Scottish National Party (SNP) was selected as the primary case study, then the taxonomy was tested via process tracing using extensive archival records including party manifestos, broadcasts, press releases, and other party documents, as well as secondary sources, elite interviews, and a detailed content analysis of the manifestos from 1992-2017.
While the taxonomy holds through much of the SNP’s history, the key elements to entrenched positive growth were exposure breakthroughs (measured via the party’s own increased output or greater volume of coverage in the media) and proactive party reforms prior to an electoral breakthrough or significant institutional change such as the establishment of Scottish Parliament in 1999. Further testing should be conducted against other parties to establish greater external validity and precision regarding the number of cycles required for party development under specific institutional conditions.
|
229 |
Can I Depend on You? : A methodology for working together in + Changing the worldDeliyska, Yana January 2020 (has links)
This independent thesis project has been the development of a methodology of working which is anchored in dependence on one another and collectivist ideals within art and design work. I have taken my community, the Design + Change BA program student body, as a stakeholder throughout this process. The methods are actions and practices which I have been gathering with fellow classmates in conversation. I am using the medium of a conversation which I define not as an exact moment in time but rather a continuous long-term dwelling-with, while also iterating on appropriate tools in facilitating this conversation, in order to take the idea of living and working as a dependent collective and run it through with people, addressing their concerns (and mine) along the way. The methods are simple, yet their simplicity depends on a mindset which many are fearful of, the group mindset. To learn, live and work as a group with the belief that a group is as strong as its weakest link, points to a certain letting go. It directly touches on one of the biggest individualistic insecurities, that of having to depend on anything but yourself. I see an orientation toward dependence necessary for a + Change-oriented collectivist mindset. However, the task that I have set for myself with this project is not to convince that this is the new, better story we should believe, I am working with our ability to temporarily adopt this mindset, to shift between paradigms. There is one thing that unites us when we first arrive in the + Change classroom, and that is the faith that a society of fairness is possible. We soon understand that together we are stronger than individually, yet, we find it hard to work with someone who does not share our vision, our utopia, our mindset. So, we drift toward those who do, unintentionally creating a space of division (and oppression), the very thing we are trying to + Change globally. This is the gap that I want this project to bridge, through the assumption that the biggest influence in our + Change system is the individualist paradigm.
|
230 |
Public service broadcasting and the public mandate: a critical analysis of the SABCAbboo, Cheryl 11 February 2009 (has links)
Abstract
Print media reports on the SABC suggest that the public service broadcaster (PSB) is undergoing a crisis in terms of fulfilling its PSB responsibilities. Hence, this study examines whether the SABC is a genuine PSB. In examining the SABC as a PSB, theories of media and democracy and critical political economy of the media are used. However, this study also engages with the corollary theories of the public sphere, the public interest, PSB, and development journalism. The study uses the PSB characteristics of independence, accountability, distinctiveness and finance as themes to ascertain whether the SABC is a genuine PSB. The methodology of this study consists of institutional analysis, document analysis (which is split into a policy analysis and an examination of print media reports on the SABC) and semi-structured interviews. The study finds that firstly, the SABC’s independence, both politically and economically, is eroded. Secondly, although the SABC is accountable to the state and ICASA, the institution is not adequately accountable to the public it claims to serve. Thirdly, due to the SABC’s reliance on commercial sources of funding, the institution is increasingly shifting towards commercialisation. Fourthly, due to the SABC’s increasing shift towards commercialisation, the institution’s high-quality content provision is being compromised. Hence, the SABC’s distinctiveness in comparison to other broadcasters is eroding. The SABC’s violation of the central tenets of PSB is indicative of a governance crisis within the institution, but most importantly, it indicates that the SABC is not a genuine PSB. A core reason for the SABC’s inability to fulfil the central tenets of PSB and the governance crisis that has befell the institution, are flaws in legislation. The legislation that governs the SABC does not adequately ensure the institution’s independence from the government or its accountability to the public. Consequently, legislation governing the SABC inhibits the institution from fulfilling its PSB responsibilities.
|
Page generated in 0.182 seconds