This thesis investigates issues and challenges surrounding the use of teacher study groups as a means of addressing the gap that must be closed between design principles and classroom practices in order to effectively implement an educational innovation. A multiple-case design was used to examine how teachers’ perceived understanding of the Knowledge Building Communities principles changed over time and affected their implementation of the Knowledge Building Communities model—a model that requires student engagement in the collaborative production of ideas that are continually improved by all participants. Knowledge Forum® is an on-line environment designed to support Knowledge Building. Data sources for this study include teacher interviews, transcripts of study group meetings, teachers’ ratings of their perceived understanding of Knowledge Building principles, teacher and student activity in Knowledge Forum, and student interviews. In total this study involved seven teachers and eleven study group meetings across three school sites. Based on work at a site already engaged in Knowledge Building a tentative proposition was developed: discussing Knowledge Building principles increases teachers’ perceived understanding of these principles and contributes to increasingly effective designs for implementing them. This proposition was tested and refined at two additional elementary public schools. Taken together the findings suggest the importance of and difficulties surrounding study groups focused on principle-based approaches to pedagogical change. In particular, the findings point to discussion and active engagement with the principles as a catalyst for change. A data analysis technique was developed to examine the discourse patterns of select episodes of study group meetings. The resulting pattern suggests the principles can frame a study groups’ work and set the groundwork for change through discussion of goals underlying the principles, stories relevant to their implementation, and commitment to ongoing experimentation to address obstacles. Detailed accounts of teacher difficulties and change form the basis of a descriptive model developed to convey how teachers address contextual concerns in their study groups, with elaboration of the types of interactions that help them move to deeper understanding of principles and to more successful implementations of the Knowledge Building Communities model.

This paper argues in favour of principle-based securities regulation for Canada. The author examines the current state of Canadian securities regulation and why change is needed. The author then examines the characteristics of principle-based regulation and contrasts it against rule-based regulation while exposing the advantages and disadvantages of both regulatory models. In proposing a principle-based model for Canadian securities regulation, the author looks to the use of this type of regulation in the capital markets of certain Canadian provinces, the United States and the United Kingdom and then examines certain attributes of Canadian capital markets that have to be considered in the application of principle-based securities regulation to Canada. In supporting principle-based regulation as the modern form of securities regulation, the author discusses lessons learned from the global financial crisis and how those lessons can be applied in the promotion of principle-based securities regulation for Canada.

This paper argues in favour of principle-based securities regulation for Canada. The author examines the current state of Canadian securities regulation and why change is needed. The author then examines the characteristics of principle-based regulation and contrasts it against rule-based regulation while exposing the advantages and disadvantages of both regulatory models. In proposing a principle-based model for Canadian securities regulation, the author looks to the use of this type of regulation in the capital markets of certain Canadian provinces, the United States and the United Kingdom and then examines certain attributes of Canadian capital markets that have to be considered in the application of principle-based securities regulation to Canada. In supporting principle-based regulation as the modern form of securities regulation, the author discusses lessons learned from the global financial crisis and how those lessons can be applied in the promotion of principle-based securities regulation for Canada.

This thesis investigates issues and challenges surrounding the use of teacher study groups as a means of addressing the gap that must be closed between design principles and classroom practices in order to effectively implement an educational innovation. A multiple-case design was used to examine how teachers’ perceived understanding of the Knowledge Building Communities principles changed over time and affected their implementation of the Knowledge Building Communities model—a model that requires student engagement in the collaborative production of ideas that are continually improved by all participants. Knowledge Forum® is an on-line environment designed to support Knowledge Building. Data sources for this study include teacher interviews, transcripts of study group meetings, teachers’ ratings of their perceived understanding of Knowledge Building principles, teacher and student activity in Knowledge Forum, and student interviews. In total this study involved seven teachers and eleven study group meetings across three school sites. Based on work at a site already engaged in Knowledge Building a tentative proposition was developed: discussing Knowledge Building principles increases teachers’ perceived understanding of these principles and contributes to increasingly effective designs for implementing them. This proposition was tested and refined at two additional elementary public schools. Taken together the findings suggest the importance of and difficulties surrounding study groups focused on principle-based approaches to pedagogical change. In particular, the findings point to discussion and active engagement with the principles as a catalyst for change. A data analysis technique was developed to examine the discourse patterns of select episodes of study group meetings. The resulting pattern suggests the principles can frame a study groups’ work and set the groundwork for change through discussion of goals underlying the principles, stories relevant to their implementation, and commitment to ongoing experimentation to address obstacles. Detailed accounts of teacher difficulties and change form the basis of a descriptive model developed to convey how teachers address contextual concerns in their study groups, with elaboration of the types of interactions that help them move to deeper understanding of principles and to more successful implementations of the Knowledge Building Communities model.

The aim of this study was to examine to what extent patients remained silent to the health care system after they experienced abusive or wrongful incidents in health care. Female patients visiting a women’s clinic in Sweden (n = 530) answered the Transgressions of Ethical Principles in Health Care Questionnaire (TEP), which was constructed to measure patients’ abusive experiences in the form of staff’s transgressions of ethical principles in health care. Of all the patients, 63.6% had, at some point, experienced staff’s transgressions of ethical principles, and many perceived these events as abusive and wrongful. Of these patients, 70.3% had remained silent to the health care system about at least one transgression. This silence is a loss of essential feedback for the health care system and should not automatically be interpreted as though patients are satisfied. / <p>funding agencies|Nordic Council of Ministers||Swedish Research Council|2009-2380|</p>

abstract: Principle-based ethical frameworks, which commonly make use of codes of ethics, have come to be the popular approach in guiding ethical behavior within scientific research. In this thesis project, I investigate the benefits and shortcomings of this approach, ultimately to argue that codes of ethics are valuable as an exercise in developing a reconciled value profile for a given research community, and also function well as an internal and external proclamation of values and norms. However, this approach results in technical adherence, at best, and given the extent to which scientific research now irreversibly shapes our experience as human beings, I argue for the importance of cultivating ethical virtues in scientific research. In the interest of doing so I explore concepts from Aristotelian virtue ethics, to consider how to ameliorate the shortcomings of principle-based approaches. This project was inspired by a call to research and develop an ethical framework upon which to found a cooperative research network that would be aimed at combating the spread of emerging and re-emerging infectious diseases in resource-restricted countries, specifically throughout Latin America. The desire to found this network on an ethics-based framework is to move beyond technical compliance and cultivate a research community committed to integrity, therefore establishing and maintaining trust and communication that will allow for unprecedented productive collaboration and meaningful outcomes. I demonstrate in this thesis that this requires more than a code of ethics, and use this initiative as a case study to exhibit the merit of integrating concepts from virtue ethics. / Dissertation/Thesis / Masters Thesis Biology 2017

This in-depth case study examines perceptions of teacher and learner roles and relationships that were the basis for common understanding in the creation and implementation of the new youth curriculum, Come, Follow Me: Learning Resources for Youth, for The Church of Jesus Christ of Latter-day Saints. The assumptions and beliefs of teachers and learners directly influence each other in their perception of their roles and thus, directly influence the type of teaching and learning they engage in. The curriculum was intentionally designed to help members of the Church teach and learn for conversion. Teachers who understand both their role and that of the learners, can invite this type of learning through their teaching. Reciprocity of roles, living what you teach, and principle-based teaching, all contribute to correct perceptions of roles and relationships. Teacher councils—where participants counsel together, look for the good in each other's teaching, practice, and then reflect— help facilitate a climate where teachers risk and try new things, break out of old paradigms of misperceptions of roles and relationships, and move toward an effective teacher role.

No description available.

Syftet med studien är att utreda hur OECDs riktlinjer för internprissättning implementerats i svensk respektive amerikansk lagstiftning, för att fastställa i vilken utsträckning redovisningstradition påverkar implementeringen av skattemässiga regler. För att uppfylla syftet har vi utfört en komparativ studie, som baseras på en kvalitativ innehållsanalys, där vi klassificerar regelverken utifrån i vilken utsträckning de är princip- eller regelbaserade. Undersökningen är relevant då internationell internprissättning av många anses vara den mest prioriterade internationella skattefrågan i dagsläget. Det blir därför relevant att undersöka om redovisningstradition påverkar hur internationella regler för internprissättning implementeras i nationell skattereglering. Enligt vår vetskap har inget liknande klassificeringsförsök gjorts tidigare vilket ytterligare förstärker relevansen av utförd undersökning och analys. Vårt bidrag till forskningen är att försöka beskriva hur verkligheten ser ut avseende om nationell redovisningstradition påverkar implementering av internationella skattemässiga regelverk. Vi vill även bidra till att göra diskussionen kring klassificering av regel- och principbaserade standarder mer nyanserad.För att kunna avgöra om regelverken är princip- eller regelbaserade har vi identifierat olika begrepp och definitioner som indikerar om ett regelverk är regelbaserat eller principbaserat. För att identifiera dessa indikatorer har vi studerat både ekonomisk och juridisk litteratur. Utifrån den information som indikatorerna resulterar i presenterar vi argument för varje undersökt regelverk i de olika länderna, gällande i vilken utsträckning de är princip- eller regelbaserade. Således kan sedan slutsatser dras kring i vilken utsträckning nationella redovisningstraditioner påverkar implementering av internationella skatteregler.I studien diskuteras att hur regler kring internationell internprissättning implementeras i nationell lagstiftning inte bara påverkas av normgivande supranationella organisationer som OECD. Påverkan på det sätt som regler kring internprissättning implementeras kan således ske mellan OECD och medlemsländerna men även mellan medlemsländerna. I studien diskuteras även det faktum att det föreligger en debatt kring om klassificeringen av standarder som regel- eller principbaserade är giltig. Vår studie förstärker bilden av att indelningen är aktuell och har förankring i verkligheten.Vår slutsats är att nationell redovisningstradition, avseende om redovisningen bygger på regler eller principer, påverkar implementering av internationella skatteregler. Det blir tydligt då vår studie visar att OECDs riktlinjer för internprissättning är ett principbaserat regelverk. Vidare har vi fastställt att redovisningen i Sverige bygger på principbaserade regelverk. Påverkan från nationell redovisningstradition kan fastställas då OECDs riktlinjer för internprissättning har implementerats rakt av i Sverige. I USA, där redovisningen bygger på regelbaserade regelverk, har däremot OECDs riktlinjer för internprissättning inte implementerats på något område i nationell lagstiftning. I USA utfärdas istället separata regler kring internprissättning. Vår studie visar att dessa är utformade på ett regelbaserat vis. Sammantaget visar detta att nationell redovisningstradition i hög utsträckning påverkar implementeringen av internationella skatteregler. / The purpose of this dissertation is to examine how OECDs Transfer Pricing Guidelines have been implemented in national regulation in Sweden and in the USA. This to determine to which extent national accounting tradition affects the implementation of international tax regulations. To fulfil the purpose we have undertaken a comparative study, which is based upon a qualitative content analysis, where we classify the regulations based on to which extent they are principle-based or rule-based. The study is relevant since international transfer pricing is considered to be one of the most important tax issues in present time. It is due to this fact relevant to examine if accounting tradition affects the way in which international transfer pricing regulations are implemented in national tax regulations. Due to our knowledge there has not been an attempt to accomplish a classification in this manner previously. This enhances the relevance to the study undertaken. Our contribution to the research field is to try to describe the actuality regarding if national accounting tradition affects implementation of international tax regulations. We also want to make the discussion regarding the classification of principle-based and rule-based standards more nuanced.To be able to determine if the regulations are principle-based or rule-based we have identified concepts and definitions that indicates if regulations are rule-based or principle-based. To identify these indicators we have studied both economic and legal literature. Based on the information that the indicators provide we present arguments regarding to which extent the examined regulations, in the different countries, are principle-based or rule-based. Thus, conclusions regarding to which extent national accounting traditions affects implementation of international tax regulations can be made.In the study we discuss that the way in which regulations regarding transfer pricing is implemented in national legislation is not only affected by normative supranational organisations like the OECD. The impact on the way that regulations regarding transfer pricing are implemented can thus take place between OECD and member countries and also between member countries. In the study we also discuss the fact that there is a debate regarding if the classification of standards as rule-based or principle-based is valid. Our study enhances the impression that the classification is valid and relevant.Our conclusion is that national accounting tradition, regarding if accounting is based on rules or principles, affects the implementations of international tax regulations. This becomes clear since our study shows that OECDs Transfer Pricing Guidelines are principle-based. Furthermore we have determined that accounting in Sweden is based upon principle-based regulations. Since OECDs Transfer Pricing Guidelines have been implemented in Sweden IVwithout adjustments we can determine an impact from national accounting tradition. In the USA, which is a country where accounting is based upon rule-based regulations, the OECD Transfer Pricing Guidelines are not implemented in national regulations. In the U.S. separate regulations regarding transfer pricing are issued. Our study shows that these regulations are formed in a rule-based manner. All together this shows that national accounting tradition largely affect the implementation of international tax regulations.This paper is hereinafter written in Swedish.

En önskan om en enad internationell uppsättning av redovisningsstandarder har uppkommit på senare tid på grund av globaliseringen. FASB har i ett försök att närma sig IASB regelverk implementerat mer principer i US GAAP medan IASB har implementerat fler regler i IFRS. Trenden pekar mot harmoniseringen för att lyckas med en enad internationell uppsättning redovisningsstandarder. Globaliseringen påverkar inte enbart börsnoterade företag utan även små och medelstora företag (SME). Arbetet för harmonisering av små och medelstora företags (SME) regelverk har dock inte berörts i lika stor grad. Studiens syfte är att undersöka till vilken grad regelverken IFRS for SME, FRS 102 och FRF for SME är princip- eller regelbaserade gentemot varandra samt att utreda till vilken grad dessa är harmoniserade med varandra.För att uppfylla syftet har en kvalitativ studie utförs med hjälp av en innehållsanalys. Kvalitativ data används i uppbyggnad av den teoretiska referensramen med skriftliga källor i form av vetenskapliga artiklar. Empirin består av delar ur lagtexter av regelverken IFRS for SME, FRS 102 och FRF for SME som analyseras med utgångspunkt i den teoretiska referensramen.Det vi kom fram till var att IFRS for SME och FRS 102 är principbaserade regelverk medan FRF for SME är ett regelbaserat regelverk. När de sedan ställdes emot varandra betraktas FRS 102 precis som IFRS for SME som ett principbaserat regelverk men till en större grad. IFRS for SME och FRS 102 bedöms således som harmoniserade. FRF for SME anser vi å andra sidan vara ett regelbaserat regelverk och när det ställs emot IFRS for SME och FRS 102 anses det därmed svagt regelbaserade. Vi kan följaktligen inte betrakta FRS for SME som harmoniserade med varken IFRS for SME eller FRS 102.Vår studie bidrar därmed till litteratur om harmoniseringen av SME företag samt till IFRS for SME, FRS 102 och FRF for SME är huvudsakligen princip- eller regelbaserad. Dessutom görs en reflektion över om den enda aspekten med redovisningen är jämförbarhet då är det optimala läget för harmonisering när regelverken är stark regelbaserade. / AbstractA desire for a united international set of accounting standards has arisen in recent times due to globalization. FASB has in an attempt to approach the IASB regulations implemented more principles in US GAAP, while the IASB has implemented more rules in IFRS. The trend is pointing towards harmonization to succeed in the desire for an united international set of accounting standards. Globalisation does not only affect listed companies but also small and medium-sized enterprises (SMEs). Harmonisation of these small and medium-sized enterprises (SMEs) framework have not been written about to the same degree as the listed companies. The study aims to examine to which extent regulations IFRS for SME, FRS 102 and FRF for SME's are principle or rule-based to one another. The second purpose of the study is to investigate the degree to which these are harmonized with each other.A qualitative study with a content analyse have been conducted to fulfill the purpose of the study. Qualitative data is used in the construction of the theoretical framework in form of written sources such as scientific articles. The empirical data is also of qualitative character and consists of parts of the legal texts of the regulations IFRS for SME, FRS 102 and FRF for SMEs. The empirical data is analyzed on the basis of the theoretical framework.The conclusion was that IFRS for SME and FRS 102 are principle-based frameworks while FRF for SMEs is a rules-based framework. When they were facing each other FRS 102 was considered as a principle-based regulations but to a greater degree then IFRS for SME. IFRS for SME and FRS 102 is consequently considered harmonized. FRF for SMEs on the other hand is a rules-based framework and when it is set against the IFRS for SME and FRS 102 it is considered weak rule-based. We cannot therefore regard FRS for SMEs harmonized with either IFRS for SMEs or FRS 102.Our study contributes to the literature on the harmonization of SME companies, and whether the IFRS for SME, FRS 102 and FRF for SMEs are mainly principle- or rulebased. In addition, a reflection on if the only aspect of the financial report is comparability then optimal framework for harmonization are one that is strong rulebased.