Face aux nouvelles missions confiées aux universités françaises, une nécessaire évolution de leurs pratiques de pilotage comptable et financier a été amorcée. Dans ce cadre, nous proposons d’analyser le degré de cohérence existant entre le modèle organisationnel actuel du Pilotage Financier Universitaire Français (PFUF) et les évolutions contextuelles auxquelles il est confronté. Pour cela, tout d’abord, nous mettons en exergue trois dimensions d’étude, à savoir celles instrumentale, de gouvernance collective et de gouvernance individuelle, permettant la construction d’une grille d’analyse globale du PFUF. Ensuite, nous mobilisons des approches de terrain complémentaires, dont des études de cas dans 5 universités françaises et une analyse quantitative des réponses de 33 universités à un questionnaire national. Au final, nous observons que le PFUF semble encore reposer sur des outils de gestion financière court-termistes et globaux, suivant une logique élémentaire de surveillance, ainsi que sur une structure mécaniste, liée à un processus décisionnel centralisé, et perturbée par la présence de jeux de pouvoir. Ces résultats permettent non seulement de conclure que le PFUF ne paraît donc pas encore répondre aux nouveaux enjeux actuels, mais aussi de proposer des logiques d’évolution adaptées / Faced with new missions entrusted to French universities, a necessary change of their accounting and financial management practices has been initiated. Within this framework, we propose to analyze the level of consistency between the current organizational model of French University Financial Management (FUFM) and contextual changes it faces. First of all, for that purpose, we highlight three research dimensions, namely instrumental, collective governance and individual governance, permitting to build a global analysis table of FUFM. Then, we mobilize complementary field-based approaches, among them case studies in five French universities and a quantitative analysis of 33 universities responses to a national survey. In the end, we observe that FUFM still seems based on short-termist and global financial management tools, following a basic logic of monitoring, and on a mechanistic structure, linked to centralized decision-making process, and disturbed by the presence of power games. These results permit not only to conclude that FUFM seems not meet the new current challenges, but also to propose adapted evolution axis.

Jämställdhet är ett viktigt ämne där många stora företag strävar efter en jämställd arbetsplats, därför har vi valt att utföra en kvantitativ forskning med ett deduktivt tillvägagångssätt för att se hur de anställda inom revisionsyrket upplever jämställdheten. Syftet med studien var att undersöka om och i så fall till vilken grad det finns skillnader i jämställdheten för kvinnliga och manliga revisorers karriärmöjligheter i stora företag. För att kunna besvara syftet har vi samlat in empiri genom en enkät som skickades till kontaktpersoner i stora revisionsföretag. Kontaktpersonerna vidarebefordrade enkäten vilket medförde att vi hade ett snöbollsurval. I den teoretiska referensramen har vi tagit ut faktorer som kan påverka karriärmöjligheterna utifrån tidigare forskning vilket är könsfaktorer, ambitionsfaktorer samt hinder. Därefter har hypoteser utformats från faktorerna och sedan testats i det oberoende t-testet för att synliggöra statistiskt signifikanta skillnader. Det vi har gjort i resultatet är att vi har delat upp populationen till hela urvalet och respondenter som angett att de har barn för att se om det finns skillnader mellan de föräldralediga samt dem som inte har barn. Resultatet visade sig att det finns vissa indikationer på skillnader vilket var “konkurrens oavsett kön” för hela urvalet. De faktorer som indikerade skillnader för dem som angav att de har barn var “arbetsgivarens inställning till föräldraledigheten”, “karriärambitioner har påverkats på grund av föräldraskapet” samt “män befordrar ofta andra män”. Då vår studie har relativt lite respondenter behövde vi vara försiktiga med att dra slutsatser, men vi kan se de resultat som signalerar skillnader i populationen. / The gender equality is an important topic where many large companies strive for a genderequal workplace, which is why we have chosen to perform out quantitative research with a deductive approach to see how employees in the auditing profession experience gender equality. The purpose of the study was to investigate whether and, if so, to what extent there are differences in gender equality for female and male auditors career opportunities in large companies. To answer the purpose, we have collected empirical data through a survey that was sent to contact persons in large auditing companies. The contact persons forwarded the survey, which meant that we had a snowball selection. In the theoretical frame of reference, we had identified factors that can affect career opportunities based on previous research, which are gender factors, ambition factors and obstacles. Thereafter hypothesis was formulated from the factors and then tested in the independent ttest to visualize statistically significant differences. What we have done in the results is that we have divided the population into the entire sample and the respondents who have stated that they gave children to see if there are differences between the parental leave and those who do not have children. The results showed that there are some indications of differences, which was “competition regardless of gender” for the entire sample. The factors that indicated differences for those who stated that they have children were “the employer´s attitude to parental leave”, “career ambitions have changed due to parenthood” and “med often promote other men”. As our study has relatively few respondents, we needed to be careful about drawing conclusions, but we can see results that signal differences in the population.

Fysisk inaktivitet är ett växande problem i dagens samhälle, det bidrar till olika sjukdomar och orsakar samhället stora kostnader. En stillasittande fritid är något som har ökat i Sverige, speciellt bland barn och unga. Arbetet för en ökad fysisk aktivitet är viktigt för en god folkhälsa då det kan påverka hälsan och funktionsförmågan positivt hos många olika individer, särskilt bland barn och unga som är en prioriterad målgrupp i det hälsofrämjande folkhälsoarbetet. Syftet med studien var att undersöka i vilken utsträckning och av vilka anledningar ungdomar i Västerås i åldern 16–19 år är fysiskt aktiva samt undersöka om det finns köns- och åldersskillnader. För att besvara syftet användes en kvantitativ ansats, där respondenterna till undersökningen var gymnasieungdomar i årskurs 1, 2 och 3. I resultatet framkom en signifikant könsskillnad gällande hur mycket respondenterna rör sig i snitt per dag. Resultatet visar på att pojkar rör sig i mer än 60 minuter per dag i större utsträckning än flickor. Resultatet visar på att det främsta motivet till att respondenterna tränar är för att förbättra fysiken. Resultatet har diskuterats utifrån social kognitiva teorin och har använts för att tolka och kunna förklara delar av resultatet, som exempelvis motiv till fysisk aktivitet. / Physical inactivity is a growing problem in today's society and causes major expenses to the society. A sedentary leisure time has increased in Sweden, especially among children and youths. The work to increase physical activity is important for a good public health because it can affect the health and functional capacity positively among various individuals, especially among children and youths who are a prioritized target group in the health-promoting public health work. The aim of this study was to examine to what extent and for which reasons youths in Västerås aged 16-19 are physically active and to examine whether there are gender and age differences. To fulfill the aim, a quantitative approach was used and the respondents to the study were secondary school students in grades 1, 2 and 3. The result showed a significant gender difference regarding how much the respondents are physically active in average per day. The results show that boys are physically active more than 60 minutes per day more often than girls. The results show that the main motive for the respondents to exercise is to improve their physique. The results are discussed on the basis of social cognitive theory and has been used to interpret and explain some of the results, such as motives for physical activity.

Durante el desarrollo de la presente investigación, encontramos que la mayor cantidad de empresas en nuestro país son las empresas familiares, que representan incluso el 60% de nuestro PBI, también hemos encontrado en la información de diferentes fuentes bibliográficas que el periodo de vida de estas empresas tiende a ser muy corto o a encontrar en el camino de su desarrollo crisis que no se han podido superar o que han generado que se estanque el crecimiento de las mismas. Por este motivo, decidimos plantearnos la hipótesis de que la presencia del directorio en una empresa familiar, en conjunto con el número de sus trabajadores, SI está relacionada con las ventas de la misma. Para ello tomamos una muestra no probabilística de empresas familiares de diferentes tamaños en las que evaluamos la presencia de variables como el directorio, las generaciones, consejo familiar y años de funcionamiento. Finalmente, estas variables las evaluamos mediante un enfoque cuantitativo; en el cual obtuvimos que efectivamente el directorio y la cantidad de trabajadores de la empresa familiar, si está relacionada estadísticamente y de manera significativa con sus ventas. / During the development of this research, we found that the largest number of companies in our country are family businesses, which even represent 60% of our GDP, we have also found in the information from different sources that the life span of these companies tends to be very short or to find in the path of their development crises that have not been overcome or that have led to stagnation of their growth. For this reason, we decided to consider the hypothesis that the presence of the board of directors in a family business, together with the number of its employees, is related to the sales of the same. To this end, we took a non-probabilistic sample of family businesses of different sizes in which we evaluated the presence of variables such as the directory, generations, family council and years of operation. Finally, we evaluated these variables in a quantitative approach; in which we obtained that effectively the directory and the number of workers in the family business it is related statistically and in a significant way with its sales. / Tesis

La communication humaine vise principalement à transmettre de l'information par le biais de l'utilisation de langues. Plusieurs chercheurs ont soutenu l'hypothèse selon laquelle les limites de la capacité du canal de transmission amènent les locuteurs de chaque langue à encoder l'information de manière à obtenir une répartition uniforme de l'information entre les unités linguistiques utilisées. Dans nos recherches, la stratégie d'encodage de l'information en communication parlée est connue comme résultant de l'interaction complexe de facteurs neuro-cognitifs, linguistiques, et sociolinguistiques et nos travaux s'inscrivent donc dans le cadre des systèmes adaptatifs complexes. Plus précisément, cette thèse vise à mettre en évidence les tendances générales, translinguistiques, guidant l'encodage de l'information en tenant compte de la structure des langues à trois niveaux d'analyse (macrosystémique, mésosystémique, et microsystémique). Notre étude s'appuie ainsi sur des corpus oraux et textuels multilingues dans une double perspective quantitative et typologique. Dans cette recherche, la langue est définie comme un système adaptatif complexe, régulé par le phénomène d'auto-organisation, qui motive une première question de recherche : "Comment les langues présentant des débits de parole et des densités d'information variés transmettent-elles les informations en moyenne ?". L'hypothèse défendue propose que la densité moyenne d'information par unité linguistique varie au cours de la communication, mais est compensée par le débit moyen de la parole. Plusieurs notions issues de la théorie de l'information ont inspiré notre manière de quantifier le contenu de l'information et le résultat de la première étude montre que le débit moyen d'information (i.e. la quantité moyenne d'information transmise par seconde) est relativement stable dans une fourchette limitée de variation parmi les 18 langues étudiées. Alors que la première étude propose une analyse de l'auto-organisation au niveau macro- systémique, la deuxième étude porte sur des sous-systèmes linguistiques tels que la phonologie et la morphologie : elle relève donc d'une analyse au niveau mésosystémique. Elle porte sur les interactions entre les modules morphologique et phonologique en utilisant les mesures de la complexité linguistique de ces modules. L'objectif est de tester l'hypothèse d'uniformité de la complexité globale au niveau mésosystémique. Les résultats révèlent une corrélation négative entre la complexité morphologique et la complexité phonologique dans les 14 langues et vont dans le sens de l'hypothèse de l'uniformité de la complexité globale d'un point de vue typologique holistique. La troisième étude analyse l'organisation interne des sous-systèmes phonologiques au moyen de la notion de charge fonctionnelle (FL) au niveau microsystémique. Les contributions relatives des sous-systèmes phonologiques (segments, accents, et tons) sont évaluées quantitativement en estimant leur rôle dans les stratégies lexicales. Elles sont aussi comparées entre 2 langues tonales et 7 langues non-tonales. En outre, la distribution interne de la charge fonctionnelle à travers les sous-systèmes vocaliques et consonantiques est analysée de façon translinguistique dans les 9 langues. Les résultats soulignent l'importance du système tonal dans les distinctions lexicales et indiquent que seuls quelques contrastes dotés d'une charge fonctionnelle élevée sont observés dans les distributions inégales de charge fonctionnelle des sous-systèmes dans les 9 langues. Cette thèse présente donc des études empiriques et quantitatives réalisées à trois niveaux d'analyse, qui permettent de décrire des tendances générales parmi les langues et apportent des éclaircissements sur le phénomène d'auto-organisation. / The main goal of using language is to transmit information. One of the fundamental questions in linguistics concerns the way how information is conveyed by means of language in human communication. So far many researchers have supported the uniform information density (UID) hypothesis asserting that due to channel capacity, speakers tend to encode information strategically in order to achieve uniform rate of information conveyed per linguistic unit. In this study, it is assumed that the encoding strategy of information during speech communication results from complex interaction among neurocognitive, linguistic, and sociolinguistic factors in the framework of complex adaptive system. In particular, this thesis aims to find general cross-language tendencies of information encoding and language structure at three different levels of analysis (i.e. macrosystemic, mesosystemic, and microsystemic levels), by using multilingual parallel oral and text corpora from a quantitative and typological perspective. In this study, language is defined as a complex adaptive system which is regulated by the phenomenon of self-organization, where the first research question comes from : "How do languages exhibiting various speech rates and information density transmit information on average ?". It is assumed that the average information density per linguistic unit varies during communication but would be compensated by the average speech rate. Several notions of the Information theory are used as measures for quantifying information content and the result of the first study shows that the average information rate (i.e. the average amount of information conveyed per second) is relatively stable within a limited range of variation among the 18 languages studied. While the first study corresponds to an analysis of self-organization at the macrosystemic level, the second study deals with linguistic subsystems such as phonology and morphology and thus, covers an analysis at the mesosystemic level. It investigates interactions between phonological and morphological modules by means of the measures of linguistic complexity of these modules. The goal is to examine whether the equal complexity hypothesis holds true at the mesosystemic level. The result exhibits a negative correlation between morphological and phonological complexity in the 14 languages and supports the equal complexity hypothesis from a holistic typological perspective. The third study investigates the internal organization of phonological subsystems by means of functional load (FL) at the microsystemic level. The relative contributions of phonological subsystems (segments, stress, and tones) are quantitatively computed by estimating their role of lexical strategies and are compared in 2 tonal and 7 non-tonal languages. Furthermore, the internal FL distribution of vocalic and consonantal subsystems is analyzed cross-linguistically in the 9 languages. The result highlights the importance of tone system in lexical distinctions and indicates that only a few salient high-FL contrasts are observed in the uneven FL distributions of subsystems in the 9 languages. This thesis therefore attempts to provide empirical and quantitative studies at the three different levels of analysis, which exhibit general tendencies among languages and provide insight into the phenomenon of self-organization.

Bakgrund: I december år 2019 upptäcktes ett nytt coronavirus vid namn SARS-CoV-2 som orsakade sjukdomen covid-19. Viruset spred sig globalt och hade enligt världshälsoorganisationen smittat mer än 440 miljoner människor i mars 2022. Tidigare forskning belyser att patienter som vårdats på olika avdelningar upplevde en ensamhet på grund av isolering. Pandemin medförde en stor belastning för sjukvården och dess personaldär sjuksköterskorna således haft ett stort ansvar för patienternas omvårdnad under den pågående pandemin. Det är därmed viktigt att beskriva sjuksköterskornas erfarenheter för att få en förståelse över sjuksköterskans arbete under en pandemi. Syfte: Att beskriva sjuksköterskors erfarenheter av att vårda patienter med covid-19 på vårdavdelningar.Metod: En allmän litteraturöversikt som innefattar 15 artiklar med både kvalitativ och mixed method ansats. Resultat: I analysen av artiklarna identifierades kategorierna ”Att anpassa sig till en ny arbetssituation”, “att uppleva rädsla för smittan”, “utmaningar med att arbeta i skyddsutrustning” och “professionell- och personlig tillväxt". Slutsats:Anpassningen till den nya arbetssituationen var en stor process som skapade oro medanexponeringen för viruset orsakade en känsla av rädsla. Utmaningar gällande skyddsutrustningen gjorde även att sjuksköterskornas välmående påverkades negativt. Trots detta erfor sjuksköterskor en professionell- och personlig tillväxt av att ha kunnat hantera överväldigande situationer. / Background: In december 2019 a new coronavirus called SARS-CoV-2 was discovered. The virus caused a disease called covid-19 and spread globally. According to the World Health Organization more than 440 million people had been infected in march 2022. Previous research highlights that patients treated for covid-19 experienced loneliness due to isolation. The pandemic entailed a great burden for the healthcare system and its staff where the nurses had a great responsibility for the patients care during the ongoing pandemic. It is therefore important to describe the nurses’ experiences to gain an understanding of the nurse’s work during a pandemic. Aim: To describe nurses experiences of caring for patients with covid-19 in hospital wards. Method: A general literature review that includes 15 articles with both qualitative and mixed method approach. Findings: The analysis of the articles identified the categories; "adapting to a new work situation", " experiencing fear of infection”, “challenges in working with protective equipment” and “professional- and personal growth”. Conclusion: Adapting to a new work situation was a major process that caused concern while the exposure to the virus caused a feeling of fear. Challenges regarding protective equipment also had a negative impact on the nurse’s well-being. Despite this the nurses experienced professional- and personal growth from being able to handle overwhelming situations.

Cette thèse porte sur les déterminants de la migration des compétences au Liban, dont l'objet principal est l'identification des facteurs et des risques associés à la migration chez les individus hautement qualifiés. La problématique se résume par la question suivante : À formation universitaire égale, quel diplômé devient-il migrant ? Afin de combler le manque de données sur le sujet, nous avons réalisé une enquête (en ligne) auprès des diplômés de la Lebanese American University et de l'Université Saint-Esprit de Kaslik, au Liban. Ces diplômés forment une pluralité et une mixité culturelle, linguistique et socio-économique représentatives des étudiants du Liban. L'objectif de l'enquête était de comparer les similarités et de contraster les différences entre des diplômés migrants et non-migrants, afin de comprendre les logiques différenciées de leurs comportements migratoires. Au début, nous avons effectué une segmentation des diplômés pour les répartir en sous-groupes en fonction de leur statut migratoire, ce qui nous a permis d'identifier et de comprendre les logiques différenciées de leurs comportements migratoires. L'analyse descriptive des résultats de l'enquête révèle des différences en termes de caractéristiques démographiques, économiques et familiales entre diplômés migrants et non-migrants, mais un peu moins de divergences en ce qui concerne leurs parcours universitaires et le domaine des études. À partir de la modélisation, nous avons démontré comment le risque de migrer à l'étranger peut être déterminé par certains facteurs individuels et familiaux, mais surtout en fonction du temps, c'est-à-dire en fonction de la durée depuis l'obtention du diplôme universitaire le plus élevé. Nous démontrons ainsi que, même à formation universitaire égale, le capital humain et le capital social peuvent engendrer des migrations internationales parmi des diplômés ayant effectué un même parcours universitaire et ayant vécu les mêmes conditions socio-économiques au Liban. Nous examinons également des obstacles qui freinent la migration des compétences, pour finalement analyser brièvement les facteurs qui déterminent la migration de retour au Liban. Sur la base de ces conclusions, nous confirmons que nous avons vérifié nos hypothèses par les faits qui se basent sur les résultats de notre enquête. Malgré la difficulté relative à l'étude des migrations internationales en générale et à l'utilisation de la technique de l'enquête en ligne, nous avons réussi à obtenir des résultats très intéressants, que nous avons comparés à des données disponibles sur la migration des compétences au Liban et à l'échelle globale. / This thesis focuses on the determinants of the highly skilled migration in Lebanon whose main purpose is to identify factors and risks associated with migration among highly skilled graduates. The research problem is summarized in the following main question: Given equal level of education, which graduate becomes a migrant? To address the lack of data on this particular topic, we conducted a (online) survey on graduates from the Lebanese American University and the Holy Spirit University of Kaslik in Lebanon. Graduates from both universities form diverse cultural, linguistic and socioeconomic characteristics that are representative of Lebanese graduates in general. The aim of the survey was to compare similarities and contrast differences between migrant and non-migrant graduates in order to understand their diverse behavior with regard to migration. Based on survey results, we carried out a segmentation of graduates and divided them into sub-groups based on their migration status allowing us to understand their behavior with regard to migration. The descriptive analysis of the survey results reveals differences in demographic, economic and family characteristics between migrant and non-migrant graduates, but little divergence were found regarding their university studies and the field of education. We also modeled a number of risks associated with migration and we demonstrated that the risk of migrating could be determined by a number of individual and family factors, but mainly over time, i.e. the time since graduation with the highest university degree. We also demonstrate that even at equal level of education, human capital and social capital can determine international migration among graduates who have obtained the same level of education and experienced the same socio-economic conditions in Lebanon. We have also explored barriers that hinder migration among skilled graduates and briefly analyzed the main factors determining their return migration to Lebanon. Based on these findings we confirm that we have validated our assumptions by facts based on survey results. Despite the relative difficulty in the study of international migration in general and the implementation of online surveys, we managed to obtain very interesting results which we also compared to available data on skilled migration in Lebanon and at the global level.

Text in Afrikaans / The researchers' own interaction with the community caused her to recognize that the safety of pre-schoolers and toddlers in high risk areas are being jeopardised because sexual education is not applied soon enough. The aim of this research study was to determine the needs of role-players in the high risk area in terms of community education regarding the safety of pre-schoolers. A quantitative approach was followed, which focussed on applied research and the exploratory and descriptive objectives of the research in order to facilitate a better understanding of the research phenomenon and to understand the specifics of the situation. The Randomised Cross-sectional Survey design was implemented. The analysed findings were presented graphically and interpreted in order to reach conclusions and present the recommendations of the study. The general conclusion based upon the empirical findings of the study is that there is a great need for community education regarding the safety of pre-schoolers in the high-risk area, Danville. / Social Work / M. Diac. (Play Therapy)

Text in Afrikaans / The researchers' own interaction with the community caused her to recognize that the safety of pre-schoolers and toddlers in high risk areas are being jeopardised because sexual education is not applied soon enough. The aim of this research study was to determine the needs of role-players in the high risk area in terms of community education regarding the safety of pre-schoolers. A quantitative approach was followed, which focussed on applied research and the exploratory and descriptive objectives of the research in order to facilitate a better understanding of the research phenomenon and to understand the specifics of the situation. The Randomised Cross-sectional Survey design was implemented. The analysed findings were presented graphically and interpreted in order to reach conclusions and present the recommendations of the study. The general conclusion based upon the empirical findings of the study is that there is a great need for community education regarding the safety of pre-schoolers in the high-risk area, Danville. / Social Work / M. Diac. (Play Therapy)