Sverige har sedan miljöbalken blev antagen 1 januari 1999, efter nya EU-direktiv, utövat tillsynen efter denna. Detta som ett led i utvecklingen mot hållbar utveckling. Syftet med denna studie är att undersöka hur miljötillsyn upplevs av företagare och miljöinspektörer och vilka effekter miljöinspektioner har på företag. Det ska även undersökas om eller hur långvarig erfarenhet av inspektioner påverkar företagares attityder och verksamhet. Dokumentanalys och intervjuer har varit grunden till undersökningen. Tre inspektörer och sex företag har blivit besökta och intervjuade. Dokumentanalysen bestod i att analysera tidigare inspektionsloggar och detta lade sedan grunden till intervjufrågorna. Resultaten visar att både inspektörer och företag är relativt nöjda med den tillsyn som bedrivs. En viss skillnad kan man se när det gäller tidigare erfarenheter av inspektioner där de som haft liten, oregelbunden eller ingen tillsyn tidigare tycker tillsynsmomentet är mer oroande än de företag som har stor vana av tillsynen. / The environment is our common asset, and it is both our common right and obligation to use it in a careful way. Sweden has, since the adoption of the Environmental Act in January 1999, practiced the supervision by this act. This as a part of the work towards sustainable development. The purpose of this thesis is to investigate how environmental supervision is perceived by companies and environmental inspectors and what effects it may have on the companies. It will also be investigated if or how long term experience of supervisions can affect the companies attitude and methods of working. Document analysis and interviews have been the basis for conducting the survey. Three inspectors and six companies have been visited and interviewed. The document analysis consisted of analyzing the previous inspection logs and this then laid the foundation for the interview questions. The results show that both inspectors and companies are relatively satisfied with the supervision conducted. A certain difference can be seen in terms of previous experience of inspections which those who had had small, irregular or no supervision earlier found the experience of supervision as more worrying than the companies that have had extensive experience of supervision.

The aim of this thesis is to provide insights into what the concept of audit quality means for a number of parties who have responsibilities for delivering, commissioning or evaluating audit quality in practice - auditors, AC members and quality inspectors concerning. It explores the influence of internal and external factors in the auditing setting on the construction of meaning of audit quality and how meaning is symbolised in practice. This research is based on an interpretive approach employing research methods of document analysis, semi-structured interviews and a survey questionnaire. Drawing on a symbolic interactionist framework, the research illustrates the process of giving meaning to audit quality in practice. The study identifies various constructs that give meaning to audit quality in practice - auditors' characteristics, firm's characteristics, compliance obligations, the content and control of audit procedures, financial statement quality and client service orientation. It also identifies acts such as asking challenging questions, professional appearance, the quality of interaction between auditor and AC, consultation and training, and objects such as documents and records as fundamental in symbolising audit quality in practice. The study also highlights the existence of possible conflicts between some of these constructs of audit quality and the potential for problems in audit quality in practice.The research reports that the audit practitioners predominantly framed their conceptions of the meaning of audit quality around four important constructs: client service, compliance obligations, the technical audit process or content, and individual auditors' characteristics. Client service is found to have a particular importance for the practitioners' meaning of audit quality. Their construction of the meaning for audit quality is influenced by interactions with other audit market constituents as well as by economic and societal forces in the auditing environment. Auditors perceptions of what quality means in practice are underpinned by factors such as the need to legitimise the conduct of the auditor, to restore trust and confidence in the public at large about the quality of audit services, to maintain profitability and the survival of the audit firm given the competitive and commercial pressures in the audit market, and to legitimise firm methodology and the resulting audit process to outside constituents.Amongst the AC members interviewed, the meaning of audit quality appears to be associated with the characteristics of individual auditors, in particular, auditors' interpersonal and behavioural skills, attributes of the audit firm (size and industry specialisation) and financial statement quality. The findings show that AC members perceptions of audit quality significantly depend on the 'relational' rather than the technical attributes of individual auditors. The quality of the financial statements also dominates the AC members' perceptions of audit quality rather than a technical interpretation of the quality of the content of the audit process. The AC members' conception of meaning for audit quality is influenced by interaction and communication with the external auditors. For the quality inspectors, the meaning of audit quality is mainly constructed in relation to the conduct or content of an audit. Therefore, the level of challenge to the management of the audit, and the sufficiency of evidence and documentation are important for constructing their perceptions of audit quality. They also ascribe considerable importance to the internal compliance-quality control applied within the audit firm the notion of audit quality. Overall, the study describes the multifaceted meaning of audit quality and how this is influenced and shaped by interactions - based on role expectations, self-image, economic and social factors - and illustrates the way in which various acts and objects are used to represent practical meaning for the abstract concept of audit quality in practice. These findings have relevance for auditors, other parties to audit engagements, policy makers and regulators concerned with the contribution of auditing to the financial reporting system and for academic researchers seeking to develop a deeper understanding of how that contribution is achieved in practice.

Poorly executed beauty and body treatments can cause infections, skin damage and blood contamination. Supervision of hygiene routines in businesses that offer these treatments are therefore necessary. A new law proposal suggests a clarification of aesthetic surgical procedures and injection treatments. The purpose of the study was to examine if the legislation that regulates businesses that offer other beauty and body treatments than the ones mentioned above needs to be clarified. This, to simplify the supervision for health inspectors. A poll was sent to all municipalities in Sweden and an interview was held with the National Board of Health and Welfare. There are uncertainties whether the Health and Social Care Inspectorate or the municipalities should supervise the hygiene routines of certain treatments which makes it difficult for the health inspectors to know when they are responsible for the supervision. The health inspectors would like to see a clarification in which businesses are covered by their supervision and what requirements can be imposed on business operators to achieve better hygiene routines. The market for new beauty and body treatments is constantly emerging. According to health inspectors, the new trends and treatments are especially difficult to handle, and they would like a clarification on how to manage these businesses as well. The regulations might not need to be defined in the shape of a new law, but how the health inspectors are supposed to interpret the law needs to be clarified in the guidelines from the National Board of Health and Welfare.

Even though animal welfare inspectors are the ones who practice the animal welfare legislation, their opinions about the legislation have hardly been studied, neither in Sweden nor any other country. The purpose of this report was to study what animal welfare inspectors think about the Swedish animal welfare legislation and whether they feel they have any possibility to influence the legislation. The animal welfare inspectors were given the opportunity to respond to an online survey in the spring of 2021. The survey included both closed questions, from which descriptive data were presented, and open questions, which were examined semi-qualitatively by first categorizing them based on animal species and then presenting descriptive data. The results showed that the inspectors did not find it easy to interpret the legislation and that there were rules that were perceived as complicated, especially regarding horses and dogs, and flexible rules. About 50% of the animal welfare inspectors thought there were rules that did not benefit the animals, especially regarding cattle and generally the welfare standard of the rules was too low. Only a few felt that they could influence the legislation, and this was mainly through referrals. The conclusion was that the answers of the animal welfare inspectors were so scattered that a specific problem area could not be identified, but it could be stated that the inspectors found the legislation difficult to interpret, to contain rules that do not benefit the animals and that they cannot influence it.

No description available.

海巡署機動查緝隊為編配於各縣市行政轄區之偵防查緝單位，相當各縣市政府警察局之刑事警察大隊或分局偵查隊，各機動查緝隊亦為該署查緝主力並創造顯著績效，惟機動查緝隊偵防業務項目冗雜，事繁責重，並需隨時掌握轄區治安狀況，且工作時間長、壓力大，其工作的滿足感受，對治安工作的推動成效實具有很大的影響。 惟海巡署成立之初因納編多重身份人員，所以在組織編裝、人事任用、管理待遇、福利陞遷等管考問題，未有良善妥適整體規劃，尤其在人事制度適用上各有不同，遂有產生同工不同酬之疑義，影響內部團結，成為機關組織運作上之難處。 為提升查緝單位之組織士氣，兼顧各類人員特性與人才羅致的需要，以提升人力素質、發揮激勵作用，本研究乃就海巡署機動查緝隊人員有關工作滿足之主要面向探討，以期強化人員素質降低人員之離職率，俾利組織長期發展之需求。 本研究區分工作特性、薪資福利、升遷機會及離職傾向等四分析面向，藉由文獻探討、參與觀察及深度訪談方式，邀請11名現任、曾任或離職之查緝人員受訪，找出其促進工作滿足之顯著因素，並窺探其內心真實感受以及是否產生離職傾向。依據研究發現結果，提出下列建議：一、調整人員薪資待遇。二、訂定合理升遷管道。三、建立良善組織文化。四、有效改善工作環境。伍、激勵提振工作士氣。陸、落實基層裝備採購。七、積極招募偵緝新血。八、法制人事任用條例。九、形塑組織共同願景。 / The CGA reconnaissance brigades are investigation units assigned to the administrative jurisdiction of every county and city, which have the same duties as the Criminal Investigation Division of the Police Department or the Criminal Investigation Brigade at each precinct. Each of the reconnaissance brigades is also the major force of each unit and the contributor to the unit’s performance. However, the reconnaissance brigades’ operations and services are miscellaneous and of heavy duty. They should keep abreast of the security situation of their jurisdiction with an excess of pressure and working hours. Thus, their job satisfaction is a big influence on the execution of law and order in the area. The early establishment of the Coast Guard was quite hastily, which resulted in an improper overall planning of work inspection and evaluation such as organizational manning and equipping, personnel appointment, remuneration management, welfare and promotion. It is particularly noticeable in the personnel system as there is a suspicion of unequal payment for equal work. This may influence the internal unity of the team and become an obstacle in the organizational operation. In order to boost the morale of the investigation unit, the characteristics and talents of the personnel are taken into consideration as to enhance the human resource quality, to give them further incentives, and to look for the demand of talents needed in the unit. This study explores the major aspects of job satisfaction of the Reconnaissance Brigade of Coast Guard Administration in the interest of strengthening the human resource quality and reducing the turnover rate, which shall be beneficial for the organization to serve for the needs of long-term development. This study is divided into four different aspects of analysis – jobs characteristics, wages and employee benefits, opportunities of promotion, and turnover intentions. Through literature review, observation on the site and in-depth interviews with eleven current/retired/resigned personnel of the investigation unit, the major contributive factors of the job satisfaction are detected as well as the true inner feelings of the personnel and their turnover intentions. In accordance to our discovery, the following is a list of recommendations for this situation: 1) to adjust the salaries of the personnel; 2) to regulate proper promotion channels; 3) to establish a comprehensive institutional culture; 4) to improve the working environment effectively; 5) to cheer the personnel’s working morale; 6) to enforce the equipment procurement for the first-line employees; 7) to recruit further new personnel in an active way; 8) to stick to the rules of recruitment; 9) to shape a shared vision among the institution.

The aim with this work is to investigate whether and to what extent the three first inspectors of the nomadic schools in Sweden revealed any signs of socialdarwinistic thought in their yearly reports from 1917 to 1945. For this reason I read through not only the named reports but also other official writings belonging to the inspectors as well as articles in Samefolkets Egen Tidning from that time. Darwin’s theory about the evolution of species and the human race was soon applied to explain the development of the human races and their various cultures. Furthermore it was combined with earlier notions concerning the effect of environmental influences on man’s development and a resulting cultural hierarchy. Thus leading scientists of that time placed the farming and industrial societies above gathering-hunting and nomadic societies. Societies placed on a lower level on the development scale, it was believed, would die out if they came into contact with higher societies. This was also true to the treatment of the mountain Saami population in Sweden. The nomadic school system which was introduced by law in 1913 aimed at keeping the mountain Saami segregated, not only from the Swedish population but also from the forest Saami who where regarded an even lower society. With the first two inspectors it becomes obvious that their ideology was based on socialdarwinistic thought. Vitalis Karnell even refers to racial premisis and Erik Bergström uses words that are almost directly taken from socialdarwinistic argumentation. With Axel Calleberg it is unclear whether he regarded the Saami as an inferior society. He reveals a less paternalistic attitude towards the mountain Saami than did his predecessors. The underlying ideas concerning the nomadic school system were not seen by some, or were strongly refuted by other leading Saami personalities.

Submitted by Juliana Correa (juliana.correa@unioeste.br) on 2017-09-01T17:08:12Z No. of bitstreams: 2 DenizeNSanti2017.pdf: 2399392 bytes, checksum: 6b9e8f12783cbe6999683048c38144a2 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-09-01T17:08:12Z (GMT). No. of bitstreams: 2 DenizeNSanti2017.pdf: 2399392 bytes, checksum: 6b9e8f12783cbe6999683048c38144a2 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-02-16 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / This research analyzed the General Inspector of Public Instruction role, Joaquim Ignacio Silveira da Mota, including his trajectory, the role and relationship between the inspector with the Government and education, evidencing his influence in the construction process of the public education in Paraná. This research was based on the practice of scholarship over two years (2012-2014), which has evidenced the field of the educational province as important for the development of public education in the Paraná Province and, consequently, a Fertile field for studies. The cut defined part of the year 1854, when the Paraná Province emancipated itself from the São Paulo Province and began to legislate about its public education until the year 1871, in which there was a new reform in public education that introduced changes in the educational process. The research included reports, laws, decrees, among other documents of the period, considered as primary sources, in addition to make use of bibliographic materials, research already done that deal with the subject, among others. The text is organized in four chapters, in which we seek to construct an overview of how education was organized in the Paraná Province, based on the relations between the subjects of the period and the context of the time. We pointed out that education was in the midst of political strife, but it was not the central object of the dispute. For this reason, the teaching inspectors played a role of intermediary between the thinking of the presidents and the teachers. When we defined the inspectors played an intermediate role, we understood they exercised the function of intellectuals, since they influenced and modified the education of the period. Among the inspectors, we highlight the positions of Silveira da Mota, an intellectual linked to the conservative group that produced and disseminated several ideas that modified the educational scenario in Paraná. In analyzing their positions, we highlight the reflections on punishment, in defense of compulsory education, in the need for better working conditions for teachers, in addition to improvements in teacher training, and in schools, emphasizing the need for adequate homes, furniture and utensils necessary for the good preparation of the classes. The inspector also played an important role in the inspection questions, instituting changes in the legislation, in order to supervise what the teacher was teaching. It advocated a strict supervision of private education, since the freedom of education would cause the risk of these schools linked to this system to teach immoral precepts for students. Among other aspects analyzed in his speeches, which lead us to infer that Silveira da Mota was concerned with the diffusion of public education in the Province, promoting significant changes on the organization of the Paraná educational field. Thus, we consider that he gave a legacy to education, acting as an intellectual promoter and diffuser of the public school. / Esta pesquisa analisou o papel do inspetor Geral de Instrução Pública, Joaquim Ignacio Silveira da Mota, compreendendo sua trajetória, o papel e a relação do inspetor com o Governo e a educação, evidenciando sua influência no processo de construção da instrução pública paranaense entre os anos de 1854 e 1871. Essa investigação partiu da prática de bolsista ao longo de dois anos (2012-2014), que evidenciou o campo da inspetoria educacional, como importante para o desenvolvimento da instrução pública na Província do Paraná e, consequentemente, um campo fértil para estudos. O recorte definido parte do ano 1854, momento em que a Província do Paraná se emancipou da Província de São Paulo, e passou a legislar sobre sua instrução pública, até o ano de 1871, no qual houve uma nova reforma na instrução pública que introduziu alterações no processo educacional. A investigação englobou relatórios, leis, decretos, dentre outros documentos do período, considerados como fontes primárias, além de fazer uso de materiais bibliográficos, pesquisas já realizadas que tratam sobre o tema, dentre outros. O texto está organizado em 4 capítulos, nos quais buscamos construir um panorama de como estava organizada a educação na Província do Paraná, a partir das relações entre os sujeitos do período, e o contexto da época. Evidenciamos que educação estava no meio dos embates políticos, porém não era o objeto central da disputa. Por esse motivo, os inspetores de ensino exerciam um papel de intermediários entre o pensamento dos presidentes e dos professores. Ao definirmos que os inspetores ocupavam um papel intermediário, compreendemos que exerceram a função de intelectuais, pois influenciavam e modificavam a educação do período. Dentre os inspetores evidenciamos os posicionamentos de Silveira da Mota, intelectual ligado ao grupo conservador que produziu e difundiu diversas ideias que modificaram o cenário educacional paranaense. Ao analisarmos seus posicionamentos ressaltamos as reflexões a respeito dos castigos, na defesa do ensino obrigatório, na necessidade de melhores condições de trabalho aos professores, além de melhorias na formação docente, e nas escolas, enfatizando a necessidade de casas adequadas, além de móveis e utensílios necessários ao bom andamento das aulas. O inspetor também teve papel relevante nas questões referentes à inspeção de ensino, instituindo mudanças na legislação, com intuito de fiscalizar o que o professor estava ensinando. Defendia uma fiscalização rigorosa do ensino particular, pois a liberdade de ensino provocaria o risco das escolas vinculadas a este sistema ensinarem preceitos imorais para os alunos, dentre outros aspectos analisados nos seus discursos, que nos levam a inferir que Silveira da Mota se preocupou com a difusão da instrução pública na Província promovendo mudanças significativas na organização do campo educacional paranaense. Deste modo, consideramos que ele deixou um legado para educação, atuando como um intelectual promotor e difusor da escola pública.

Submitted by Maicon Juliano Schmidt (maicons) on 2015-07-03T17:18:12Z No. of bitstreams: 1 Ricardo Schmachtenberg.pdf: 2868543 bytes, checksum: a4c1b1cb4b4728b6c92074ac0bf10ad5 (MD5) / Made available in DSpace on 2015-07-03T17:18:12Z (GMT). No. of bitstreams: 1 Ricardo Schmachtenberg.pdf: 2868543 bytes, checksum: a4c1b1cb4b4728b6c92074ac0bf10ad5 (MD5) Previous issue date: 2012-01-31 / CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Essa investigação procurou explorar a dinâmica das redes e relações familiares envolvendo os juízes almotacés na Câmara Municipal de Rio Pardo no período de 1811 a 1830. Demarcado pelos juízes almotacés, homens da elite municipal e regional, e pelas suas famílias, procura examinar a atuação e as estratégias desses indivíduos no universo da câmara e da almotaçaria, disciplinando e normatizando as atividades comerciais, as condições de higiene da vila, regulando o dia a dia da população. A partir disso, busca-se assinalar a afirmação social, econômica e política desses indivíduos na Vila de Rio Pardo, tecendo redes e relações no centro do poder da administração municipal, sobre as quais convergiam também os interesses familiares e a formação de alianças matrimoniais com o intuito de ampliar o status social de determinados grupos familiares. Para finalizar, procuramos explorar um pouco das rivalidades e intrigas entre os "homens bons" da Vila de Rio Pardo numa disputa pelo poder e status político-social em uma das mais antigas e tradicionais vilas da Capitania/Província do Rio Grande de São Pedro. / This investigation seeks to explore the dynamics of the family relations and networks involving weights and measures inspectors in the Rio Pardo City Council, from 1811 to 1830. Demarcated by the weights and measures inspectors, elite regional and municipal citizens, and by the families, the paper seeks to examine the work and strategies of these individuals in the universe of the city council and the Office of Weights and Measures, disciplining and standardizing the commercial activities, the sanitation conditions of the village, the social, economic and political affirmation of these individuals is characterized in the Rio Pardo Village, weaving networks and relations in the heart of the municipal administration’s power, which also attracted family interests and gave origin to matrimonial alliances with the clear intention to broaden the social status of specific family groups. To finalize the paper, we tried to explore a little about the competitions and backstage bickerings between the “good men” in the Rio Pardo Village, fighting for power and political status in one of the oldest and most traditional villages of Captaincy/Province of Rio Grande do São Pedro.

自針對心理壓力的研究盛行以來，心理壓力和工作績效的關係得到了學界諸多領域的關注。警察是高壓群體，在量化和質化研究的雙重驗證下，得到了學界一致性的認同。而警察的壓力所影響的並不僅只是其個人工作績效，更關乎整個社會的治安狀況。此外，對於壓力而言，局限於測量警察族群的壓力，對於解決問題本身沒有根本性作用。基於以上原因，本研究專注於警察高壓的原因及形成機制。根據非正式預訪談得知所長是警察生涯中壓力最為突出的一個階段，故本研究將目標鎖定在警察階段的所長族群。為了挖掘所長高壓原因及其形成機制，本研究透過質化深入訪談的研究方法，深入訪談了大臺北地區7位男性派出所所長和3位女性所長。經過紮根理論的研究流程和資料分析法，結果發現所長階段的壓力較為嚴重的原因主要在於其特殊的工作特點，以及家庭和工作的難以平衡；就其工作特點而言，包括：壓力多元化、工作時間過長、體力硬線要求高、休假異常、績效結構欠佳、公務冗雜和媒體壓迫。也正是因為工作特點而使得其較難在工作與家庭之間取得平衡。對於女性而言，刻板印象和社會期待均使其在警察工作中處於劣勢，但優秀的表現也會獲得更多的讚賞，與期望破壞理論（Expectancy Violation Theory）一致；而男性也恰正是因為刻板要求和社會期待使得其肩負著和女性警察機制不同但是程度相當的心理壓力。總體而言，警察體制內受到詬病的是績效考核方式，績效結構不合理並且指標沒有上限，專案頻繁，儘管不同來源的所長最終都將自我調整心態到了無可奈何的接受狀態。也正是這一結果，證明目前警察體系內協助警察舒緩壓力的管道較為匱乏，亟需改善和解決。 / The influence by stress on performance is one of the popular research issues. Former qualitative and quantitative researches proved that policeman is one of jobs with high working stress. Stress on policeman not only affect their own working performance but also societal safety. Only measurement of stress cannot make policeman perform better. Thus, this study focuses on causes and mechanism of policeman’s stress. Police inspectors in local police stations are with extremely high working stress according to informal interviews. This study interviewed three female and seven male police inspectors from Taipei City, New Taipei City and Keelung in Taiwan. After data analysis with Grounded Theory, this study concludes that special working conditions and unbalance between family and work are the main sources of stress on policemen. This job is stressful with several traits including multi-faced stress, overtime work schedule, exhausting physical energy, irregular days-off, unreasonable performance evaluation structure, complicated working issues and bothering media. It is these working conditions that make policemen stressful and difficult to make balance between work and family. Furthermore, stereotypes and social desirability burden female policemen. However, consistent with Expectancy Violation Theory, female policemen would also gain more recognition and compliment when they perform positively; Male policemen are required to take over more work for female policemen because of social desirability. In general, the biggest source of stress for policemen in Taiwan is the unreasonable performance evaluation system. It comes out as taking it without other alternatives for most policemen no matter where they were trained before. There has not been effective assistance for policemen within police system in Taiwan.