New Zealand has a low prevalence of both social and environmental reporting, and assurance. However, while the number of reporters in New Zealand has continued to rise, the amount of assured reporters has been declining. This thesis seeks to understand why assurance practice is declining, what the causal factors are, and why New Zealand appears to be incongruent with rising levels of international assurance practice. It also aims to discover what might drive increased assurance adoption within New Zealand in the future. Through utilising a pilot study of the current trends in New Zealand social and environmental reporting and assurance over a nine year period, the extent of assurance adoption decline is documented. New Zealand's assurance providers, and the country's non-assured, formerly assured, and currently assured organisations are interviewed regarding their position on assurance adoption. Benefits and barriers to assurance, stakeholder use and need for assurance, material differences between New Zealand and international practice, whether assurance is poised to increase in the future, and what will potentially drive assurance in the future are investigated. This thesis discovers several barriers to assurance adoption including: cost, lack of perceived internal and external value, lack of pressure from stakeholders, difficulties surrounding the assurance engagement, under-developed reporting, and assurance having a diminishing value over time. The benefits identified were not as strong as the barriers in most cases. Internal benefits were generally perceived to be greater than the external benefits, as organisations noted questionable credibility enhancement. Overall, a lack of drivers for assurance exists. Lack of stakeholder pressure is the key overriding barrier halting assurance adoption. An increase in assurance adoption could eventuate if increased societal awareness and desire for disclosures, pressure from export markets, and a change in presentation and communication of disclosures occurred.

Thesis (M. A. (English Studies)) --University of Limpopo, 2020 / Conventional laboratory report writing skills present an enormous challenge to first entering science students including the Bachelor of Science (BSc) students at Sefako Makgatho Health Sciences University (SMHSU). First entering students are expected to meet essential tertiary discourse requirements and standards consistent with their scientific community. The purpose of this study was to explore how content lecturers in cognate departments assess laboratory report writing skills of first entering BSc students. The research design was exploratory and a mixed approach was used. Students sat for a criterion-referenced test and interviews were conducted with content lecturers to collect data; quantitative basic statistical interrogation of the basic data points and post interview analysis were performed. Some of the key findings of this exploration was that most first entering BSc students are in a dire situation regarding the laboratory report writing genre; they are unable to communicate comprehensive and intelligible information in the written laboratory reports. Thus, content lecturers and English language lecturers from the Department of Language Proficiency (DLP) need to strategically collaborate in order to improve the performance of first entering BSc students.

<p>The content of the audit report is often discussed. The aim of this paper is to explain the content in the audit reports and define similarities and differences among audit reports in Swedish listed companies. The analysis is based on data collected from 757 audit reports in Swedish listed companies between 2006 and 2008, it is 98.57 percent of the total population. </p><p>The study show that several reports deviate from the Swedish audit standards both in terms of form and content. Only a few reports contain extra information, not required by the Swedish Generally Accepted Audit Standards (GAAS). The audit report mainly deviate from the audit standard in terms length, audit firm used, audited company size and branch. We have found a number of variables that influence deviations from the audit standard; these are length of the report, extra information, language, presence of sub-headings, currency, audit firm, number of auditors, number of employees, net turnover, profit/loss, list on the Stockholm Stock Exchange and branch of the audited company.<strong> </strong></p><p>We believe deviations due to mistakes could easily be overcome by a greater awareness from the auditors’. In order to alert auditors about problematic parts the Swedish Institute of Authorized Public Accountants (FAR) need to pay more attention to the audit reports form and content issues.</p><p><strong>Key words: </strong>Audit report,<strong> </strong>Audit standard, Content of audit report, Form of audit report, Listed companies.</p> / <p>Revisionsberättelsens innehåll är omdiskuterat. Syftet med denna uppsats är att förklara innehållet i revisionsberättelser i Svenska börsnoterade bolag samt att definiera likheter och skillnader dem emellan. Analysen består av data insamlat från 757 revisionsberättelser i svenska börsnoterade bolag mellan 2006 och 2008, vilket motsvarar 98.57 procent av den totala populationen.</p><p>Studien visar att flera revisionsberättelser avviker från den Svenska revisionsstandarden (RS) både i förhållande till formalia och innehåll. Endast ett fåtal innehöll extra information som inte är obligatoriskt i förhållande till RS. Revisionsberättelserna skiljer sig främst åt i fråga om dokumentets längd, revisionsfirma, bolagsstorlek och bransch tillhörighet.    Vi har hittat flera variabler som påverkar avvikelser från RS, dessa är längd, förekomsten av extra information, språk, förekomst av underrubriker, valuta i årsredovisningen, revisionsfirma, antal revisorer, antal anställda, omsättning, vinst/förlust, lista på Stockholms börsen och bransch tillhörighet.</p><p>Vi tror att avvikelser beroende på misstag lätt kan korrigeras genom ökad medvetenhet av revisorerna. För att uppmärksamma revisorerna på problematiska delar borde bransch organisationen för revisorer (FAR) tydligare fokusera på revisionsberättelsens formalia och innehåll.</p><p><strong>Nyckelord:</strong> Revisionsberättelse, Revisionsberättelsens innehåll, Revisionsberättelsens formalia, Börsnoterade bolag.</p> / VG

The content of the audit report is often discussed. The aim of this paper is to explain the content in the audit reports and define similarities and differences among audit reports in Swedish listed companies. The analysis is based on data collected from 757 audit reports in Swedish listed companies between 2006 and 2008, it is 98.57 percent of the total population.  The study show that several reports deviate from the Swedish audit standards both in terms of form and content. Only a few reports contain extra information, not required by the Swedish Generally Accepted Audit Standards (GAAS). The audit report mainly deviate from the audit standard in terms length, audit firm used, audited company size and branch. We have found a number of variables that influence deviations from the audit standard; these are length of the report, extra information, language, presence of sub-headings, currency, audit firm, number of auditors, number of employees, net turnover, profit/loss, list on the Stockholm Stock Exchange and branch of the audited company. We believe deviations due to mistakes could easily be overcome by a greater awareness from the auditors’. In order to alert auditors about problematic parts the Swedish Institute of Authorized Public Accountants (FAR) need to pay more attention to the audit reports form and content issues. Key words: Audit report, Audit standard, Content of audit report, Form of audit report, Listed companies. / Revisionsberättelsens innehåll är omdiskuterat. Syftet med denna uppsats är att förklara innehållet i revisionsberättelser i Svenska börsnoterade bolag samt att definiera likheter och skillnader dem emellan. Analysen består av data insamlat från 757 revisionsberättelser i svenska börsnoterade bolag mellan 2006 och 2008, vilket motsvarar 98.57 procent av den totala populationen. Studien visar att flera revisionsberättelser avviker från den Svenska revisionsstandarden (RS) både i förhållande till formalia och innehåll. Endast ett fåtal innehöll extra information som inte är obligatoriskt i förhållande till RS. Revisionsberättelserna skiljer sig främst åt i fråga om dokumentets längd, revisionsfirma, bolagsstorlek och bransch tillhörighet.    Vi har hittat flera variabler som påverkar avvikelser från RS, dessa är längd, förekomsten av extra information, språk, förekomst av underrubriker, valuta i årsredovisningen, revisionsfirma, antal revisorer, antal anställda, omsättning, vinst/förlust, lista på Stockholms börsen och bransch tillhörighet. Vi tror att avvikelser beroende på misstag lätt kan korrigeras genom ökad medvetenhet av revisorerna. För att uppmärksamma revisorerna på problematiska delar borde bransch organisationen för revisorer (FAR) tydligare fokusera på revisionsberättelsens formalia och innehåll. Nyckelord: Revisionsberättelse, Revisionsberättelsens innehåll, Revisionsberättelsens formalia, Börsnoterade bolag. / VG

Bakgrund: Överrapportering mellan sjuksköterskor vid skiftbyte är en stor och viktig del av sjuksköterskans arbete, och dess innehåll påverkar det resterade arbetsskiftets sysslor. Rapporteringen kan ske på flertalet sätt, exempelvis traditionell rapportering som sker avsides från patienten, eller så kallad bedsiderapportering som sker i patientsalen tillsammans med patienten. Syfte: Denna litteraturstudies syfte var att undersöka evidensen för vilket av de två mest frekvent använda rapporteringssätten som är att föredra: traditionell rapportering eller bedsiderapportering. Vid jämförelsen mellan de båda fanns både sjuksköterskans uppfattning samt patientens uppfattning i åtanke. Metod: En litteraturöversikt utfördes. 12 originalartiklar valdes från databaser för vetenskapliga artiklar, CINAHL och Pubmed. Dessa lästes, analyserades och ledde fram till framställandet av fem resultatkategorier. Hildegard E. Peplau och hennes relationsteori kring omvårdnad bidrog som teoretiskt ramverk. Resultat: Fem teman identifierades ur studiens artiklar: främjande av relation mellan patient och sjuksköterska, ökad vårdsäkerhet för patienterna, involvering av patienten i vården, tidsåtgång för rapportprocessen samt påverkan på patientsekretessen. Resultatet visar att bedsiderapportering föredras av både patient och sjuksköterska, dock gärna en modifierad sådan där känslig information delges utom hörhåll för att bevara sekretessen. Slutsats: Bedsiderapportering föredras av både sjuksköterskor och patienter och är ett steg i rätt riktning mot en patientcentrerad vård. Trots att studier gjorts som bevisar detta är bedsiderapportering inte standard inom vården, något som bör ändras genom fortsatta studier för en säkrare och mer delaktig vård för patienter och ett bättre och effektivare arbetssätt för sjuksköterskor. / Background: Change of shift report between nurses is a big and important part of a nurse’s tasks, and its content and quality affects the coming shift’s tasks. The change of shift report can be carried out in multiple ways, for example traditional report which is conducted away from the patient, or bedside report which is located in the patient’s room with the patient. Purpose: The purpose of this literature review was to investigate the evidence for which of the two most commonly used methods of report is preferable: traditional report or bedside report. The comparison between the two methods of reporting addressed both the nurse’s opinion as well as the patient’s. Methods: The method used was literature review. 12 original articles were selected from databases for scientific articles, CINAHL and Pubmed. They were read and analyzed and resulted in five themes of results. Hildegard E. Peplau and her theory about relations in caring contributed as a theoretical framework. Results: Five themes were identified in the articles of the review: promoting of relationship between patient and nurse, safer care for patients, involving patient in care, time used for report and impact on patient’s confidentiality. The results showed that bedside report is preferred by both the patient and the nurse, preferably a modified version where sensitive information is handled away from the patient to keep the patient’s confidentiality. Conclusion: Bedside report is preferred by both nurses and patients and is a step towards a more patient centered care. Despite previous studies having shown this same result, bedside report is not yet implemented as standard report within the health care system. The conclusion of this review is that this should change and continuous studies should be conducted with an aim of safer care for patients with more patient participation, as well as better and more efficient way of work for nurses.

Skiftbytesrapportering är en viktig del i sjuksköterskans dagliga arbete. Det existerar ett antal metoder för rapportering och gemensamt för dessa är att de syftar till att överföra patientinformation mellan olika arbetsskift. Den information som kommuniceras genom skiftbytesrapporten ska ligga till grund för planering av den fortsatta omvårdnaden av patienten och är av stor betydelse för patientsäkerheten. Föreliggande studie syftar till att beskriva de olika rapporteringsmetoder som används på vårdavdelningarna vid Universitetssjukhuset MAS (UMAS) i Malmö, samt vilka olika för- och nackdelar som sjuksköterskorna upplever med olika metoder. Studien genomfördes i två steg. Det första steget innebar en kartläggning av de olika rapporteringsmetoder som används vid UMAS och resultatet av denna visar att muntlig rapportering samt olika blandformer av muntlig rapportering och läsrapport är de metoder som förekommer. Det andra steget i studien var en enkätundersökning som syftade till att undersöka sjuksköterskornas upplevelser av olika rapporteringsmetoder. Resultatet visar att den muntliga rapporteringsmetoden ger utrymme för något som inte kan förmedlas i skriftlig form – det lilla extra – samtidigt som annan information går förlorad. De sjuksköterskor som använder olika blandformer av muntlig rapportering och läsrapport upplever att metoden är tidskrävande men att den har en värdefull bredd. / Shift report is an important part of the nurse’s daily work. There is a variety of shift report methods and these have in common the purpose of transfering patient information between different shifts. The information communicated through shift report is to underlie the planning of continuing patient care and is of great importance to patient safety. The purpose of the current study is to describe the different shift report methods utilized in the hospital wards at the University hospital MAS (UMAS) in Malmö, Sweden, and the advantages and disadvantages to different methods, as experiences by nurses. The study was carried out in two steps. The first step was a survey of the different shift report methods utilized at UMAS and the result shows that oral report and different combinations of oral and written reports are the occuring methods. The second step taken was a questionnaire study on nurses’ experiences from different shift report methods. The results show that the oral report gives scope for something that cannot be mediated in writing – the extra something – at the same time as other information is lost. The nurses who utilize different combinations of oral and written reports feel that this method is time consuming but that it comes with a valuable width.

In Arabic. Arabic script can't be copied into UIR / The importance of this work rests upon the fact that notwithstanding Abu Huraira's eminent status among Prophet Muammad's companions as the most noteworthy reporter of Prophetic traditions on the basis of which scholars have compiled his reports on numerous subjects into separate tracts no research of academic standing has been done on his contributions to Qur'anic exegesis by systematically extracting his narrations and evaluating them. The current dissertation begins by offering this research contribution followed by a discussion of Abu Huraira's biography. Then all his narrations are systematically presented from beginning to end. Such reports contain both explicit and implicit statements that can be traced to the Prophet. Not all verses or chapters of the Qur'an are covered in this way for example there are no reports relating to chapter 77. They are followed by the conclusion the bibliography and appendices on Qur'anic verses and Prophetic reports cited. / Religious Studies and Arabic / M.A. (Islamic Studies)

ITC/USA 2009 Conference Proceedings / The Forty-Fifth Annual International Telemetering Conference and Technical Exhibition / October 26-29, 2009 / Riviera Hotel & Convention Center, Las Vegas, Nevada / Once the test is complete, the job of the Data Analyst has begun. Files from the various acquisition systems are collected. It is the job of the analyst to put together these files in a readable format so the success or failure of the test can be attained. This paper will discuss the process of breaking down these files, comparing data from different systems, and methods of presenting the data.

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