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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
81

Revisionsritualer & digitalisering : Hur revisorer upplever förändringarna av revisionsritualer som en följd av digitaliseringen / Auditing rituals & digitalization : How auditors experience the changes in auditing rituals as a result of digitization

Eisho, Deyar, Hjärre, Thomas, Ioannidis, Anastasios January 2023 (has links)
Det finns tydliga riktlinjer för hur en förväntas uppföra sig som revisor. Dessa riktlinjer harmed tiden omvandlats till ritualer i syfte att underlätta revisorerna i deras arbete. Dethuvudsakliga syftet med denna studie är att undersöka hur revisorer upplever förändringar irevisionsritualer som föranletts av digitaliseringen. Detta då yrkesverksamma inom branschenvittnar om hög arbetsbelastning är det av yttersta vikt för organisationer att förstå hurrevisorer reagerar på olika förändringar som påverkar deras arbetsrutiner. Då revisorernavittnar om att de använder dessa ritualer och i viss utsträckning är beroende av dem för attoptimera sina arbetssätt för att klara av denna höga arbetsbelastning blir det viktigt att forskai hur revisorerna påverkas av att dessa förändras. Tidigare forskning behandlarrevisionsritualer och hur dessa förändras som en konsekvens av digitaliseringen men detsaknas forskning kring hur revisorerna upplever dessa förändringar. Genom att använda en kvalitativ forskningsdesign och semistrukturerade intervjuer sominsamlingsmetod av empiri har vi fått en djupare förståelse över hur revisorer upplever dessaförändringar i ritualer. Med hänsyn till vårt analysverktyg har vi delat upp ritualernashuvudsakliga funktioner i tre kategorier, dessa är: Stabilitet, Gemenskap och Identitet.Stabilitet är huvudsakligen känslan av trygghet och förtroende. Gemenskap är huvudsakligenhur revisorerna framställs som en sammanhängande grupp som följer specifika normer.Identitet är i många fall hur revisorer bör agera eller beteende som exempelvis språkbruk ellerklädsel. Studien kan konkludera att revisionsritualerna har i många fall förändrats på grund avimplementering av olika digitala verktyg i revisorns arbetslåda. Revisorerna uppger bådepositiva och negativa upplevelser med att deras arbetssätt har förändrats på grund avdigitaliseringen. Vi lade även märke till, vilket förespråkar vidare forskning inom ämnet, attmajoriteten av revisorerna inte är medvetna om dessa ritualer. Vi anser att det föreligger storoutnyttjad potential i att medvetandegöra revisorerna om dessa ritualer för att genom att varamedveten om dessa kan en också optimera dem utefter egna personliga behov. / There are clear guidelines for how one is expected to behave as an auditor. Over time, theseguidelines have been transformed into rituals in order to facilitate the auditors in their work.The main purpose of this study is to investigate how auditors experience changes in auditrituals brought about by digitization. As professionals in the industry testify to highworkloads, it is of the utmost importance for organizations to understand how auditors reactto various changes that affect their work routines. As the auditors testify that they use theserituals and to a certain extent depend on them to optimize their working methods to cope withthis high workload, it becomes important to research how the auditors are affected by thesechanges. Previous research deals with audit rituals and how these change as a consequence ofdigitalization, but there is a lack of research on how auditors experience these changes. By using a qualitative research design and semi-structured interviews as a collection methodof empirical evidence, we have gained a deeper understanding of how auditors experiencethese changes in rituals. With regard to our analysis tool, we have divided the main functionsof the rituals into three categories, these are: Stability, Togetherness and Identity. Stability ismainly the feeling of security and trust. Togetherness is mainly how the auditors areportrayed as a cohesive group that follows specific standards. In many cases, identity is howauditors should act or behavior such as language or dress. The study can conclude that auditrituals have changed in many cases due to the implementation of various digital tools in theauditor's workbox. The auditors state both positive and negative experiences that their way ofworking has changed due to digitization. We also noticed, which advocates further researchon the subject, that the majority of auditors are not aware of these rituals. We believe thatthere is great untapped potential in making auditors aware of these rituals because by beingaware of them one can also optimize them according to one's own personal needs.
82

Rituály ve školním prostředí / Rituals in the school environment

Typlová Komárková, Eva January 2013 (has links)
Rituals in the school environment, specifically in small schools with composite classes, are the subject of the diploma thesis. The theoretical part describes the environment of the small schools with composite classes in the Czech Republic and the specifics of teaching work in them. They are also discussed the rituals in general terms and the relationship to the hidden curriculum in this part. Specific rituals in contemporary small schools are described in following sections. The research part is conceived as a qualitative analysis of structured interviews with teachers and directors of small schools. The diploma thesis ends with a synthesis of empirical and theoretical part and with interpretation the results. The overlap of topics related to the problem that is mentioned in the conclusion.
83

The world of rituals : masters of ceremonies (Lisheng), ancestral cults, community compacts, and local temples in late imperial Sibao, Fujian

Liu, Yonghua, 1970- January 2003 (has links)
From the establishment of the Ming to the fall of the Qing (1368--1911), the social and cultural scene of the Chinese countryside was greatly transformed. Lineages became the dominant social organization in many areas. Local temples became a familiar part of the rural landscape. Local culture was increasingly exposed to the influence of regional culture and gentry culture with the proliferation of market towns, the development of the printing industry and the rise of literacy. By investigating the history of ritual specialists and their rituals in a sub-county area in southeast China, this thesis shows how these social and cultural transformations took place and how the local population experienced them. Lisheng or masters of ceremonies, the focus of this thesis, played and still play an important role in the local social and symbolic life. Either along with or in the absence of other ritual specialists, they guided the laity through ritual procedures to communicate with ancestors, gods, and the dead. These rituals, and also the related liturgical texts, were the outcome of social and cultural transformations in the late imperial period. Through a detailed discussion of the history of the three important local institutions that were closely related to lisheng and their rituals, namely, lineages, community compacts, and temple networks, the thesis shows the limitations of the elitist interpretation of late imperial cultural transformations. Cultural integration and gentrification were without doubt important aspects of these processes. However, both may have oversimplified the complexity of the processes and exaggerate the influence of high culture. Cultural hybridization, the process in which elements from different cultural traditions were synthesized into a new, constantly changing cultural mosaic, provides a multipolar, interactional, and thus more complex approach to our understanding of cultural processes in late imperial China.
84

The world of rituals : masters of ceremonies (Lisheng), ancestral cults, community compacts, and local temples in late imperial Sibao, Fujian

Liu, Yonghua, 1970- January 2003 (has links)
No description available.
85

Religião e direito: o direito no berço da religião. A separação entre direito e religião na sociedade secularizada e a permanência dos rituais religiosos no judiciário contemporâneo em geral

Bezerra, Marlene Duarte 10 June 2016 (has links)
Submitted by Marlene Aparecida de Souza Cardozo (mcardozo@pucsp.br) on 2016-08-27T14:38:09Z No. of bitstreams: 1 Marlene Duarte Bezerra.pdf: 1917770 bytes, checksum: 108a13fe94c7a57ec48df338c1af1349 (MD5) / Made available in DSpace on 2016-08-27T14:38:09Z (GMT). No. of bitstreams: 1 Marlene Duarte Bezerra.pdf: 1917770 bytes, checksum: 108a13fe94c7a57ec48df338c1af1349 (MD5) Previous issue date: 2016-06-10 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / In the broad field of law, we delimit for our research the theme of law and religion. The central question is to know whether in the rituals of the current procedural law one can find permanence, similarities and even identity with religious rituals, with special reference to the jury trials. Looking for an answer we made a historical research for anthropological and sociological works which show that law was born from religion and that they remained tied together until modern age with the separation between church, religion and state, and the secularization of society, when law acquired its autonomy in the general practice and procedure. However, despite the separation, the research seeks to demonstrate that the current judicial rituals, especially those of the jury trials in the Brazilian context, still maintain similarities and even identity with religious rituals that since the Middle Age integrated and inspired the practice of law in general and particularly the jury. To elaborate this position a field observation was made in a jury trial, with the aid of theoretical scholars that study religious ritual within the phenomenology of religion and others who support the permanence of religious rituals in the rituals of the legal process / No amplo campo do Direito, delimitamos para nossa pesquisa o tema Religião e Direito. A pergunta central busca saber se nos rituais do direito processual atual podemos encontrar permanência, semelhanças e até identidade com os rituais religiosos, com especial referência ao Tribunal do Júri. Em busca de resposta elaboramos uma pesquisa histórica que mediante referenciais da antropologia e sociologia demonstrou-se que o Direito nasceu no berço da Religião e nele permaneceu até a modernidade com o advento da separação entre Igreja e Estado e a secularização da sociedade, ocasião em que adquire sua autonomia na prática em geral e no âmbito processual. Entretanto, apesar da separação, a pesquisa busca demonstrar que nos rituais atuais do judiciário, em especial nos rituais do Tribunal do Júri, no contexto brasileiro, permanecem semelhanças e até identidade com os rituais religiosos que desde a Idade Média integraram e inspiraram a prática do Direito em geral e peculiarmente no Tribunal do Júri. Para trabalhar esta posição foi feita uma observação de campo em um Tribunal do Júri e se recorreu a teóricos que trabalham a ritualística religiosa no âmbito da fenomenologia da religião e outros que sustentam a permanência dos rituais religiosos nos rituais do processo jurídico
86

Att berätta en senneolitisk historia : Sten och metall i södra Sverige 2350-1700 f. Kr / The Telling of a Late Neolithic Story : Stone and Metal in Southern Sweden 2350 -1700 BC

Stensköld, Eva January 2004 (has links)
This thesis discusses aspects of how the Late Neolithic society in southern Sweden changed through the use of metal. Particular focus is on how the different categories of the material culture were utilized in this process – the Late Neolithic flint daggers and objects of stone imitating objects of metal. The presence of metal in the Late Neolithic society is discussed and explicated by the correlation of metal objects to objects imitating metal. Imitations are not perceived as passive copies, but as a continuing dialogue between artefacts. These imitations are viewed as filling a function wherein they help to prepare society to express social and political processes in a different material, as a way to meet and relate to the new world-view that the metal objects implied through their existence. The difference between resharpened and non-resharpened flint daggers is explored through a variety of quantitative and qualitative analyses. There appears to have been two differing rules of deposition of the two types of flint daggers in the Late Neolithic society. Resharpened and non-resharpened flint daggers thus seem to relate to different societal spheres of significance in society. It is suggested that the flint daggers were used in varying forms of ritual body modification practices, as tools for alteration of bodily appearance. These rituals can be termed passage rituals – rituals connected to the individual’s journey through her life-cycle. The resharpening of the dagger blade is then to be understood as a ceremonial resharpening, a ritual remaking of the dagger. During the Late Neolithic, gallery graves, mortuary houses and votive offerings were used to express a connection to an older, ancestral ideology, based on communal rituals. At the same time a new ideology was expressed through the use of individual earth graves and ritual body modification practices. The human body, previously attributed an ancestral role, was now used as a medium of classification, signification and individual expression. The ritual practice works both as a societal regulator and as a way for individuals to express themselves in relation to others. The ritual body modification practices, manifested in different rituals of passage, may have been a way for individuals to relate to the changes in society during the course of the Late Neolithic.
87

"Tell the Minister not to talk about God" : a comparative study of secularisation in Protestant Europe

Kasselstrand, Isabella Linda Katarina January 2014 (has links)
Secularisation is at the centre of a vibrant debate in the sociology of religion. In the last two decades, literature has started to challenge old predictions and interpretations of the future of religion, but few studies present a detailed contextual examination of religious change in contemporary societies. Offering a comparative analysis of Scotland and Sweden, two nations in the relatively secularised Northern Europe, this thesis argues that diverse historical and political trajectories shape distinct patterns of religious beliefs and practices. Scotland and Sweden are two secularising nations characterised by historically dominant Protestant churches, but which nonetheless differ largely in their experiences of religious decline. In order to discern and differentiate key aspects of religious change in each nation as well as to explore contextual meanings of religion, a mixed methods approach was adopted, comprised of secondary quantitative data analysis as well as in-depth interviews. Data analysis identified and highlighted broader patterns and individual understandings of religious beliefs as well as three dimensions of religious belonging: church attendance, religious identification and membership, and participation in rituals. Results show that on measures of religious beliefs and church attendance, Sweden appears further secularised than Scotland. Arguably, Sweden has seen rapid and relatively early secularisation, with important social structural and political changes that occurred in the second half of the 19th century. With noticeable generational differences, data on Scotland point towards the mid-20th century as a crucial time of religious decline. Additionally, the remaining functions of the national churches differ considerably in the two nations. A majority of Swedes identify with the Church of Sweden, which serves a largely secular purpose as part of a cultural heritage and as a provider of life cycle ceremonies. By contrast, the Church of Scotland has maintained a stronger commitment to religious doctrine in a nation that is more religiously diverse. The findings ultimately draw attention to the importance of context in the study of diverse and complex processes of religious change. As a result, they reveal limitations to attempts in the contemporary sociology of religion set out to generalise and dichotomise European trends of religious belief and belonging.
88

Cosmological practices in Hongkong and Japan today: a comparative study of indigenous Taoist and Shintobeliefs and practices

Tennant-Ogawa, Ella. January 1993 (has links)
published_or_final_version / Comparative Asian Studies / Master / Master of Arts
89

Food and identity politics : changes in religion, community, economy and nutrition in a Maya village

O'Connor, Amber Marie 21 October 2010 (has links)
This paper addresses an interesting point of intersection between groups of Maya adhering to the traditional syncretic Maya religion and those who have more recently become Protestants, focusing on the change from farming to wage labor and the rise of the individual. This change is the first conversion that may well be “conquering” the native belief systems of this area known for its participation in the Caste War and its legacy of resistance. With this conversion come not only changes in the monetary system but a complete makeover of the religious symbolism of duality, reciprocity and regeneration. With the mandate from Protestant conversionists, the milpa and its associated rituals are being lost, resulting in a potential nutritional deficit for the rural members of its congregation. I will use data from discourse and food to address these changes using references to ethnohistory as compared to ethnography and ongoing fieldwork. / text
90

Hindu pilgrimage, with particular reference to West Bengal, India

Morinis, E. Alan January 1979 (has links)
Journeying to sacred places is an ancient yet contemporarily popular tradition in the Hindu society of India. At the outset of this thesis, the philosophical foundations and general patterns of pilgrimage practice in West Bengal, India, where fieldwork was conducted, are discussed. Case studies of three West Bengali pilgrimage centres — Tarakeswar, Navadvip and Tarapith, which are Śaiva, Vaiṣṇava and Śākta sacred places, respectively — reveal the considerable diversity in the regional pilgrimage tradition. In analysing each of these centres, ethnographic data on the social and economic organisation of specialised religious places, roles of sacred specialists, beliefs regarding the deities, patterns of ritual, and social characteristics and behaviour of pilgrims are presented. The literature on pilgrimage is reviewed in search of theoretical tools for the task of generalising about pilgrimage, inclusive of the evident diversity. Analysis and criticism of existing theories indicates that analysts have focused on limited aspects of pilgrimage practice which conform to disciplinary boundaries rather than seeking the patterned consistencies which define the full institution. Comparison of the three case studies reveals that the variation in religious patterns in the centres relates to wider traditions of religious culture in Bengal: the several strands of pilgrimage tradition generally replicate the sub-traditions of Bengali Hinduism and patterns of belief and practice in any sacred place are closely associated with the religious tradition of the regional cult which dominates that centre. It is possible, however, to identify two levels at which the diversity of the pilgrimage institution is founded in systematic conceptual unity. Both levels concern the meaning of pilgrimage within prevalent patterns of Bengali Hinduism. The explicit meaning of pilgrimage in the conscious thought of participants emphasises the journey to the deity's terrestrial abode in search of interaction with the divine. Implicit within this patterned behaviour are important Hindu metaphysical concepts — the implicit ideology of pilgrimage — which invest pilgrimage with meaning derived from abstract Hindu religious thought.

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