An auditors’ job is to review the company's figures and, as an independent part, give an accurate picture of its financial situation. Auditors have to relate to ISA where ISA 570 can be found and which deals with the going concern. The standard addresses a couple of factors that may be indications that a company can have problems with their continued operation. The problem is that ISA does not evaluate the events, which is more significant than others in the assessment, but it is up to the auditor to consider. The purpose of this paper is to describe the factors, which the auditor believes is more important than others in assessing the going concern and explain why it is so. In order to solve the purpose we used both a quantitative and qualitative method. The quantitative method was based on a grid model called The Reperatory Grid and the qualitative method consisted of interview questions. In order to obtain data we interviewed three certified public accountants. In our results and conclusion, we concluded that it is difficult to determine whether an event is more important than anyone else. The explanation is that the objects that the auditor takes into account most often is situation-specific and therefore require the auditor to use out of their previous knowledge of the company, but also create a comprehensive picture of the specific situation with the help of various dimensions. / En revisors uppgift är att granska företagets siffror och, som oberoende part, ge en tillförlitlig bild av företagets ekonomiska ställning. Revisorn måste vid granskningen förhålla sig till standarden ISA. I ISA finns standarden ISA 570 som behandlar fortsatt drift (going concern). Standarden tar upp ett par faktorer som kan vara indikationer på att ett företag kan få problem med sin fortsatta drift. Problematiken är att ISA inte värderar vilka faktorer som är mer betydelsefulla än andra vid bedömningen, utan det är upp till revisorn att ta ställning. Syftet med denna uppsats är att beskriva vilka faktorer som revisorn anser är mer betydelsefulla än andra vid en bedömning av going concern samt förklara orsaken till varför det är så. För att ta reda på syftet användes både en kvantitativ och kvalitativ metod. Den kvantitativa metoden utgick från en gridmodell som kallas The Reperatory Grid och den kvalitativa metoden bestod av intervjufrågor. För att få fram data intervjuades tre auktoriserade revisorer. I vårt resultat och slutsats kom vi fram till att det är svårt att avgöra om någon händelse är mer betydelsefull än någon annan. Förklaringen till detta är att de faktorer som revisorn beaktar oftast är situationsspecifik och därför behöver revisorn använda sig utav sin tidigare kunskap om företaget, men även skapa sig en helhetsbild över den specifika situationen med hjälp av olika mått.

Zugl.: Berlin, Humboldt-Univ., Diss., 2007

Landau, Univ., Abt. Landau, Diss.--Koblenz, 2002. / Literaturverz. S. XV - XXXVIII.

Asperger syndrome is a relatively recent diagnostic classification. Several factors, including a high prevalence of mental illness, mean receiving a diagnosis in adulthood is a very unique experience but remarkably there is little literature about the impact on individuals. Instead the dominance of the medical/psychiatric paradigm pervades and limits understanding and possibilities. The main implication is a lack of clarity about what support services are needed and effective, and as such the needs of this population are often overlooked. This is the first study to explore the sense of self among a sample of males and females diagnosed with Asperger syndrome in adulthood using social constructionist and constructivist ideas. It was interested in whether personal construal of the self before diagnosis and self after diagnosis were differentiated. Given the importance in the development of self-concept of discriminations between the self and others, the research also sought to explore how people diagnosed with Asperger syndrome in adulthood construe other people with and without Asperger syndrome. Using the repertory grid and other techniques from Personal Construct Psychology (Kelly, 1955) in combination with a semi-structured interview, this study presents a novel exploration of idiosyncrasies and commonalities across a demographically diverse sample of eight participants. An extended analysis of a unique subsample of women diagnosed aged 50 years and over was undertaken. Both cognitively complex and simple construct systems were found across the sample. Findings indicated the self before diagnosis was construed critically and was more elaborated than the self after diagnosis. Several participants had a reduced sense of self following diagnosis. The diagnosis offered an explanation of symptoms but for some participants these symptoms were a way of life and accommodating the new label with the existing view of self posed challenges. An overarching and striking theme was the sense of difference felt by participants before and after diagnosis. This study offers a fresh insight into a virtually unexplored population which, through dissemination, may influence the way clinical psychologists and other practitioners work to support adults diagnosed with Asperger syndrome. Recommendations for clinical practice included approaches that target the need for individuality, commonality and sociality, and should be gender-specific where possible. Such approaches might elaborate multiple aspects of self, the diagnosis and related dilemmas. They should support people to widen their perceptual field to alternative ways of construing and explore change. The mixed method approach was assessed to be a strength of the study and a number of recommendations for future research are presented.

Job quality is important: there is a substantial evidence base which illustrates the potential risks of poor quality work. These arise from the occurrence of accidents and disease due to unmanaged hazards, as well as from psychosocial factors such as poor pay and security, shift working or the combination of low control and high demands. There is also a body of evidence which demonstrates a positive impact from good quality work, with contributions to longevity, improved health and happiness, and business success. Despite this recognition of the importance of job quality, there is a lack of agreement around exactly what it is: particularly when trying to define it as a single construct. This research aimed to address this insufficiency by exploring the concept of the good job, and seeking to define job quality from an ergonomics perspective. This approach encourages a broad outlook, taking account of the physical and psychosocial aspects of work, the interactions between them, and the impact of individual variation. A theoretical model is presented to summarise the concept of job quality based on these considerations: this was applied to a study of three bus companies using both a quantitative survey tool and qualitative methods. In developing the model, an initial study was undertaken using repertory grid interviews to explore notions of work and job quality, and to identify the most important areas for further investigation. Interviews were conducted with individuals (n=18) who were employed in a wide range of jobs, and varied substantially in their priorities and preferences. Job content and relationships were often identified as more important than pay levels; but there was also evidence of compromise, where interviewees had prioritised jobs which met their practical needs. Also, individuals perceived a good job differently from one which was good for their health, and overall did not consider good health to be an essential outcome of a good job. Two subsequent studies were undertaken with a focus on jobs commonly done by those with low formal education, who may have more to gain from improved job quality. Semi-structured interviews were carried out firstly with cleaners and manufacturing employees (n=30) and then with bus drivers (n=80). A number of job features such as safety and job/employment security were found to be important for almost all interviewees, and thus were identified as core features of a good job. Other factors such as autonomy and preferences for particular working patterns were more variable, highlighting the importance of job-employee fit. The theoretical model of job quality constructed was based on these findings and the literature. The model was applied in a qualitative study of bus and coach drivers in three companies to assess whether this was a good job, whether it could be a good job, and what the barriers to this might be. In two of the companies bus driving was found to be a poor job, with low pay and inadequate health and safety management. In the third company it was better but there were still challenges: particularly time pressures, low physical activity, and varied and unsociable working patterns. It was identified that some of the barriers to good job quality for bus drivers and potentially in jobs more generally are difficult to address as they are intrinsic to the job. The best solution to these difficulties is to ensure a good fit between job and employee. Other barriers were identified which appeared to be financial, such as low pay in the two smaller companies, but they could also reflect cultural factors within the organisation or within wider society. A final study considered the measurement of job quality, in the light of the importance and extent of individual variation highlighted throughout the research. The DGB-Index (Deutscher Gewerkschaftsbund Index), a questionnaire tool designed and used in Germany which specifically accounts for this, was used in the same three bus companies (n=423). The results were compared with those from the qualitative study and reached similar conclusions, thus confirming the utility of the DGB-Index for job measurement and comparison when translated into English. The research demonstrated that it is possible to define and measure job quality and to compare it between organisations. The model of a good job constructed to facilitate this differs from those found in the literature: it takes into account the variation between individuals and the fact that they construe good jobs in different ways. Thus it highlights the importance to job quality of a good fit between job and individual in addition to the need for work to be good in terms of the more universal features such as job security, safety and adequate pay.

Research regarding the potential value of using a personal construct psychology (PCP) framework to explore recovery in psychosis has been minimal. Mental health policy guidelines (Shepherd et al., 2008) recommend that recovery in mental health is an important area that needs further research. This study aims to further understanding of recovery in service users with psychosis, by examining personal constructs elicited from participants, in contrast to the researcher supplying constructs (Bell and McGorry, 1992). Further, it attempts to define the degree of recovery using the Recovery Assessment Scale (RAS, Corrigan et al., 1999). Thirty two adults from the NHS and voluntary sector participated in the study; each completed a repertory grid (Kelly, 1955). The RAS enabled recovery to be defined by splitting the sample, and comparisons made between low to moderate and high recovery groups. The main findings of the study show that participants in the high recovery group showed less differentiation between their different selves; greater self-esteem; an experienced sense of control over their environment; a higher degree of quality and quantity of support; and a higher degree of hope and goal setting than participants in the low to moderate recovery group. In addition, content analysis (Landfield, 1971) of current self constructs showed that participants in high recovery construed themselves as being more self-sufficient, more active socially, and displayed higher tenderness compared to those in low to moderate recovery. Findings show how repertory grid methods can be applied clinically in order to help with case assessment and formulation, and help facilitate individually tailored therapeutic interventions to enhance recovery. For example, self differentiation findings suggest that to help an individual move towards a higher degree of recovery involves firstly loosening, and then tightening up their construing system. Secondly, self-esteem measures enabled identification of personal goals to strive towards in terms of an individual’s conception of their current and ideal self, and thus steps to take to progress toward recovery. Thirdly, the Pawn and Origin Scale (Westbrook and Viney, 1980) highlighted the degree of control over one’s external and internal world, thus highlighting areas that could be worked on to progress toward higher recovery. Clinical interventions addressing implicative dilemmas were also identified as enabling a change in behaviour, and therefore movement toward recovery. Limitations of the study are discussed, including using HICLAS (De Boeck, 1992) to measure self elaboration in recovery; and future research outlined, including exploring recovery in psychosis through a longitudinal study, and sampling across different mental health populations.

The aim of this study was to examine how trauma may affect the development of psychosis. Previous research in the field of Personal Construct Theory has found that people who have a diagnosis of schizophrenia have a poorly elaborated self-concept. This study investigated whether there may be a relationship between trauma and self-elaboration in people who have experienced psychosis. It was hypothesised that more severe trauma in childhood would lead to lower self-elaboration, greater conflict in the self concept and lower elaboration of self when experiencing a traumatic life event in childhood. It was also hypothesised that people would see themselves as less like other people if they had experienced more severe trauma. A sample of 21 people who had experienced psychosis completed repertory grids. The grids included elements of self at different times in one’s life, self in different life events and other people. When childhood sexual abuse was the main grouping variable, the high trauma group had lower self-elaboration, saw themselves as more different to other people and had greater conflict in their self-concept. The findings of the study were discussed in relation to childhood abuse and its impact on self-construction. Limitations of the study were also discussed and related to future research on the relationships between self-concept, trauma and psychosis.

Despite extensive research into the impact of brain injury on individuals and their adult relatives, much less is know about the impact of parental brain injury on child relatives. The aim of the study was to identify if there was a relationship between changes in how children construed themselves and their parents following the brain injury and adjustment, and to identify if there was a relationship between structure of the child’s construct system and level of adjustment. There were four hypotheses to be tested. Hypothesis one predicted that larger changes in how young people construe themselves and significant others following parental brain injury compared to how they were construed prior to parental brain injury would be associated with poorer adjustment. Hypothesis two predicted that more structured ‘before acquired brain injury’ constructs in comparison to the structure of ‘after acquired brain injury’ constructs would be associated with poorer adjustment. Hypothesis three predicted that more superordinate ‘before acquired brain injury’ constructs in comparison to ‘after acquired brain injury’ constructs would be associated with poorer adjustment. Hypothesis four predicted that tighter construing would be associated with better adjustment following parental brain injury. There were 10 participants in the study aged 10-17 who had a parent with a brain injury. Each participant completed a repertory grid and the Personality Inventory for Youth, a measure of adjustment. It was found that larger distances between how children construed themselves or their parents currently compared to how they were construed pre-injury were related to poorer adjustment. There was also found to be a relationship between relative intensity of the post-brain injury construct system and some aspects of adjustment. There was no significant relationship between adjustment and relative superordinancy of post-injury constructs or adjustment and tightness of construing. Future research is indicated to verify the findings of this study, and to explore possible interventions for young people experiencing poor adjustment following parental brain injury.

National Health Service (NHS) statistics show that 4000 people in the United Kingdom are receiving help for gender concerns (DH, 2008). Research has highlighted the importance of romantic relationships during early adulthood and an association with mental health (Fincham and Cui, 2011). The experience of romantic relationships among transgender people in ‘emerging adulthood’ (Arnett, 2000, 2006) is an under-researched area. The decision making process concerning, and construal of, romantic relationships among this group have yet to be investigated using Personal Construct Theory (PCT). This study uses qualitative and quantitative methods of inquiry from PCT to investigate the experiences of transgender people encountering romantic relationships. Overarching themes emerging from the participants in this study were of identity validation through romantic relationships, having a bi-gendered lens of the world, facilitating greater understanding in society, and learning from past relationships. Participants’ experiences are analysed individually, as well as as a group. Clinical significance of this, limitations and future research are also discussed.

This research explores the leadership constructs of global leaders and Chinese managers in multi-national corporations (MNCs) in order to understand whether their constructs are misaligned, and if so, in what ways. To address these questions, data was gathered via repertory grid test interviews with 31 global leaders and 59 Chinese managers in six MNCs’ China organizations. Analysis subsequently revealed that global leaders rely upon twelve key constructs to define global leadership capability and potential. These are: creative, drive to improve, communication skill, collaborative style, charisma, professional knowledge and experience, visionary, cross culture, flexibility, confidence, team development and emotional intelligence. Crucially however, half of the global leaders’ key constructs were not identified as important to Chinese managers; furthermore, most of the missing constructs resonate with charismatic and transformational leadership characteristics, indicating a gap between the two groups’ leadership concepts. Subsequently, both groups of leaders’ leadership constructs were compared with their respective companies’ Leadership Competency Frameworks. The results again revealed gaps, suggesting reliance upon headquarter-developed leadership frameworks to communicate leadership expectations and develop local leaders is either deficient, or inappropriate. The global leaders and Chinese managers’ perspectives on Chinese managers’ career barriers were also explored, with the evidence indicating that perceptions of both groups are influenced by their own cultural assumptions. As the global leaders’ perspectives aligned with their own leadership constructs but Chinese managers were not aware of the importance of those constructs, it seems to support the contention that a bias may exist when global leaders evaluate Chinese managers’ leadership capability and potential.