The practice of "kidfluencing," or using children as social media influencers to promote commercial products and services, raises ethical concerns about the commodification of childhood, them being viewed as products, and their rights falling between the gaps. This essay critically examines the moral dilemmas and challenges in regulating kidfluencing practices from a Kantian and virtue ethics perspective, analyzing the implications of commodifying childhood and the potential harm it can cause. The UN Convention on the Rights of the Child is used as a framework for evaluating the moral interests of children in the context of kidfluencing practices. Arguments for and against regulating kidfluencing practices and the challenges and dilemmas in achieving effective and consistent regulation are presented. The essay concludes with a summary acknowledging the limitations and the need for further research.

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<p>Recent trends in community development efforts rely on social capital to solve issues at the local level through consensus building, increasing capacity and citizen empowerment. The asset based community development (ABCD) approach assumes relationships and partnerships built on networks of trust and shared norms build communities beneficial for all members. The current community capacity building approach blurs political interests and supports the current neoliberal agenda of the state and private interests to shift the responsibility and management of social problems to the community. This project calls in to question the potential of an assets based community development strategy as it has been attempted in Hamilton, Ontario to lead to long-term structural change in addressing social issues at the root. Findings suggest that despite the number of community projects appearing on the ground, there is little evidence to support asset based community development and social capital that leads to long-term structural change in communities, or economic prosperity to the extent proponents suggest. Furthermore, contrary to the claim of resident leadership, the findings suggest models that attempt to include resident participation are still managed, funded, and administered by professionals in organizations in a ‘top down’ manner. Additional discussion will explore how social capital and capacity can be used toward meeting social justice outcomes in communities.</p> / Master of Social Work (MSW)

This qualitative case study focuses on investigating the benefits and challenges when applying Radio frequency identification (RFID) for identity tracking of products at manufacturing companies in the paper industry. This study has been designed from qualitative methods such as interviews and observations at the case company. A case study was chosen as it was considered most appropriate to answer the study’s purpose and questions. In the theoretical frame of reference, advantages, challenges, and limitations regarding the application of RFID technology in manufacturing companies emerge. In summary, there are several advantages to the application of RFID technology, including economic, technological, safety, and efficiency, for example improved traceability and reduced manual handling. The limitations and challenges that emerged during the theory are also financial, security, technological, and economic. The limitations focus on the technology itself while the challenges focus on the application of the technology. The results show that RFID technology offers advantages such as increased efficiency and accuracy in unloading and inventory, improved traceability, reduced risk of manual errors, and reduced mental stress. The challenges include the risk of technical errors, the need for security measures for information sharing, and issues regarding standardization and frequency regulation. There are solutions to some challenges, such as optimization of tag reading and collaboration with external parties. However, complex security issues and the need for standardization for a smooth transition to RFID technology remain. The study was limited to the application of RFID technology in the paper industry from packing out to the customer. During the study interesting information has emerged that has not been investigated further, partly because there was no room for further research, and it extended outside the scope of the study. This resulted in suggestions for further research, it would be interesting, among other things, to investigate the possibility of placing the reader in the gates of the magazines to see what advantages this gives or to investigate the possibility of attaching the RFID tag at an earlier stage of the production line. / Denna kvalitativa fallstudie har utförts på ett fallföretag och fokuserar på att undersöka fördelar och utmaningar vid en applicering av radiofrekvensidentifiering (RFID) för identitetsföljning av produkter hos företag inom pappersindustrin. Detta arbete har utformats från kvalitativa metoder som intervjuer och observationer på fallföretaget.  En fallstudie valdes då det ansågs mest lämpligt för att besvara arbetets syfte och frågeställningar. I den teoretiska referensramen framkommer fördelar, utmaningar och begränsningar gällande applicering av RFID-teknologin i tillverkande företag. Sammanfattningsvis finns det flera fördelar med applicering av RFID-teknologi, bland annat ekonomiska, teknologiska, säkerhetsmässiga och effektivitetsmässiga, exempelvis förbättrad spårbarhet och minskad manuell hantering. De begränsningar och utmaningar som framkommit under teorin är också ekonomiska, säkerhetsmässiga, teknologiska och ekonomiska. Begränsningarna fokuserar på själva tekniken medan utmaningarna fokuserar på appliceringen av teknologin. Resultatet visade att RFID erbjuder fördelar såsom ökad effektivitet och noggrannhet i utlastning och inventering, förbättrad spårbarhet, minskad risk för manuella fel samt minskad mental påfrestning. Utmaningarna inkluderar risk för tekniska fel, behov av säkerhetsåtgärder för informationsdelning samt frågor kring standardisering och frekvensreglering. Det finns lösningar på en del utmaningar, såsom optimering av taggavläsning och samarbete med externa parter. Dock kvarstår komplexa säkerhetsfrågor och behovet av standardisering för en smidig övergång till RFID-teknologi. Arbetet avgränsades till appliceringen av RFID-teknologin inom pappersindustrin från packning till kund. Under arbetet har det framkommit intressant information som inte har undersökts vidare, bland annat på grund av att det inte fanns utrymme att forskas vidare på och att det sträckte sig utanför avgränsningen för arbetet. Detta resulterade i förslag till vidare forskning, det hade bland annat varit intressant att undersöka möjligheten att placera läsaren i portarna på magasinen för att se vilka fördelar detta ger eller att undersöka möjligheten att fästa RFID-taggen i ett tidigare skede av produktionslinjen.

La presente investigación se centra en analizar la relevancia y justificación de implementar la imprescriptibilidad penal en los delitos de colusión y peculado en sus formas más graves. El estudio destaca que estos delitos tienen un impacto significativo en los bienes jurídicos fundamentales de la sociedad, y su prescripción puede limitar la capacidad del sistema de justicia para imponer castigos a los individuos responsables y corregir los perjuicios ocasionados. Asimismo, examina los argumentos que respaldan la adopción de la imprescriptibilidad penal, resaltando la necesidad de proteger los intereses de la humanidad y garantizar la responsabilidad de los culpables a lo largo del tiempo. Por tanto, argumenta a favor de la incorporación normativa de la imprescriptibilidad penal en los delitos de colusión y peculado en sus modalidades agravadas, destacando su importancia para proteger los intereses de la humanidad y garantizar la justicia a largo plazo. En tal sentido, proporciona un análisis detallado de los fundamentos jurídicos y normativos que respaldan esta propuesta, ofreciendo una contribución significativa al debate académico y jurídico en este campo. / The present research focuses on analyzing the relevance and justification of implementing the imprescriptibility of criminal liability in cases of collusion and aggravated embezzlement. The study highlights that these crimes have a significant impact on the fundamental legal interests of society, and their prescription can limit the justice system's ability to hold the responsible parties accountable and repair the inflicted damage. Additionally, it examines the arguments that support the adoption of criminal imprescriptibility, emphasizing the need to protect humanity's interests and ensure the accountability of offenders over time. Therefore, it argues in favor of the normative incorporation of criminal imprescriptibility in cases of collusion and aggravated embezzlement, highlighting its importance in safeguarding humanity's interests and ensuring long-term justice. Accordingly, it provides a detailed analysis of the legal and normative foundations to support this proposal, making a significant contribution to the academic and legal debate in this field.

The 21st century has seen a reinvention of how modern electronics impact our daily lives; silicon-electronics and organic electronics are currently at the core of modern electronics. Recent advances have demonstrated that conductive metal–organic frameworks (MOFs), as another unique class of electronic materials, are emerging to provide additional possibility for multifunctional electronic devices that brings us “MOFtronics”. Typically, two-dimensional conjugated MOFs (2D c-MOFs) are a novel class of layer-stacked MOFs with in-plane extended π-conjugation that exhibit unique properties such as intrinsic porosity, crystallinity, stability, and electrical conductivity as well as tailorable band gaps. Benefiting from their unique features and high conductivity, 2D c-MOFs have displayed great potential for multiple high-performance (opto)electronic, magnetic, and energy devices. In this review article, we introduce the chemical and synthetic methodologies of 2D c-MOFs, intrinsic influences on their electronic structures and charge transport properties, as well as multifunctional applications of this class of materials for MOFtronics and potential power sources for MOFtronics. We highlight the benefits and limitations of thus-far developed 2D c-MOFs from synthesis to function and offer our perspectives in regard to the challenges to be addressed.

Correction for ‘Two-dimensional conjugated metal–organic frameworks (2D c-MOFs): chemistry and function for MOFtronics’ by Mingchao Wang et al., Chem. Soc. Rev., 2021, 50, 2764–2793, DOI: 10.1039/D0CS01160F.

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Examensarbete, civilekonomprogrammet inriktning Controller, Ekonomihögskolan vid Linnéuniversitetet, Växjö.  Kurskod 4FE18E, 30hp, VT2019   Författare: Mikael Bergström och Louise Samuelsson Handledare: Elin Funck   Titel: Controllerns roll - från generalisering till nyansering   Bakgrund: I takt med att företagen och dess ekonomistyrning utvecklats sägs controllerrollen gått från att vara en beancounter till en affärsinriktad business partner. Det finns dock en oenighet i hur, och hur långt, utvecklingen skett och argument har förts fram att det fullständiga skiftet inte materialiserats utan att det istället är en hybridiserad roll som syns. Trots att det öppnats upp för att det är en heterogen roll har det linjära tänket kring rollens utveckling lett till generaliseringar och otydligheter i hur rollen beskrivs.   Syfte: Syftet med denna studie är att identifiera olika faktorer som påverkar rollen för controllers samt förklara hur dessa faktorer påverkar controllers i olika riktningar och mot olika roller. Ambitionen och det övergripande syftet är därmed att generera en djupgående kunskap och förståelse samt att nyansera bilden av controllerrollen.   Metod: Studien centrerar kring en kvalitativ intervjustudie av studieobjektet controllers. Semistrukturerade intervjuer har genomförts med controllers på tre stora företag inom den tillverkande sektorn för att ge en relevant bredd till det empiriska materialet.   Slutsatser: Ett bidrag ges till teorin dels genom resultatet som visar att det är en hybridiserad roll som återfinns men också genom att olika faktorer som påverkar rollen har identifierats samt diskuterats och använts för att nyansera och urskilja olika inriktningar av rollen utifrån vilken nivå eller position controllern jobbar på. Förväntningar och uppfattningar ses påverka genom att möjliggöra och öppna upp för en bred och inkluderande roll och erfarenhet ses påverka arbets- och förhållningssättet till att bli mer aktivt och med ett förändrat analytiskt tillvägagångssätt. I och med att mönster har kunnat urskiljas vad gäller arbetsuppgifter och handlingar samt vad som är viktig kunskap, kompetens och egenskaper i förhållande till den organisatoriska positionen ses dessa i kombination påverka rollen i olika riktningar. Alla positioner och nivåer ses innehålla drag av rollbeskrivningen analytiker. Ledningsnivån samt positionen finance ses också påverkas åt coach, positionerna RnD, logistik och produktion påverkar åt pedagog och positionen redovisning åt kamrer. Sist ses arbete på den operativa nivån påverka rollen åt såväl pedagog som kamrer. / Degree Project in Controlling, The Business Administration and Economics Programme. School of Business and Economics at Linnaeus university, Växjö. Course code 4FE18E, 30 credits. Spring semester 2019   Authors: Mikael Bergström and Louise Samuelsson Supervisor: Elin Funck   Title: The controller role - from generalization to nuance   Background: As the companies and their management accounting has developed, the controller role is said to have gone from that of a beancounter towards a business oriented business partner. However, there is a disagreement in how, and how far, the development has gone and arguments has been made that the complete transition has not materialized, and that the role can rather be seen as a hybrid. Despite the fact that the theoretical framework has opened up for a heterogenous role, the linear thinking in regards to the development of the role has led to generalisations and ambiguity in how the role is described.   Purpose: The purpose of this study is to identify different factors that affect the roles for controllers, as well as explaining how these factors affect controllers in various directions and towards various roles. The ambition along with the general purpose is therefore to generate a deeper knowledge and understanding as well as painting a more nuanced picture of controllers and their different roles in a company.   Method: The thesis is centered around a qualitative interview study of controllers as a professional group. Semi-structured interviews have been performed with controllers from three large manufacturing companies in order to provide a relevant depth and width for the empirical material.      Conclusions: A contribution is made to the theoretical framework, in part through the result of the thesis that conclude a hybridization of the role. The second contribution is that various factors that affect the role have been identified as well as discussed and utilized in order to distinguish different directions of the role pending on what level or in which position the controller is active. Expectations and opinions are seen to affect and open up for a broad and including role, while experience affect how controllers work as well as their analytical approach in different assignments. Patterns have emerged in regard to assignments, actions, important attributes and competencies that, combined with the organizational aspect, is seen to push the role in different directions. In accordance with this, all positions and levels include the role of analyst to some degree. Additionally, the managerial level as well as the position of finance show signs that point to a coach-role, the positions of RnD, logistics and production include an educator-perspective, and the position of accounting connect to the role of a chamberlain. Lastly, the operational level show signs of pushing the role towards that of both an educator and a chamberlain.

Measuring the success of Activity Based Costing (ABC) is part of a more general challenge of measuring the success of any major change in managerial methods. The past thirteen years have seen accelerated rates of change in the South African Post Office (SAPO). However little is known about `'Measuring the successful implementation of ABC in (SAPO)''. The objectives of this study is to research the perceptions of staff regarding the successful implementation of ABC, the benefits of ABC implementation and the conditions that affect the potential benefits from the successful implementation of ABC. This will allow organisations and provide them with relevant information that will enable them to make better decisions with regard to measuring the successful implementation of ABC. To achieve these objectives a questionnaire was prepared and handed out to the finance staff of the SAPO. They were asked to respond to the questionnaire on their experience and their perceptions on the implementation of ABC. 121 questionnaire were returned generating a 38% response rate. The findings in this study highlighted that top management fails in giving active support to the implementation of ABC and the technical factors were perceived as standing in the way of the successful implementation of ABC. These were training, the high cost of implementing ABC, the lack of software packages, the lack of data requirements and co-operation between departments. From the finding the recommendation was made were general strategies were suggested for the SAPO for measuring the successful implementation of ABC. / Business Management / M.Tech. (Business Administration)