Purpose: The aim of this bachelor thesis is to explain how advancement factors affect men and woman to advance in their careers in the accounting profession.                                  Methodology: A positivist approaches and a deductive approach, with a quantitative method was used to obtain the results of the analysis.   Theoretical perspective: The theory describes the career stages, audit assistant, approved auditor, registered auditor, manager and partner. Their responsibilities and what it takes to get there is explained. Theory section also describes the different advancement factors from a gender perspective.   Empirical: The empirical material is based on a survey conducted in respondents who represent the five career stages. The collected data is then analyzed using statistical tests.   Conclusion: The analysis shows that the identified career advancement factors that limit and stimulates the male and female auditors’ career ladder. Some advancement factors limited female auditors’ career ladder more than a generation. / Syfte: Syftet med denna kandidatuppsats är att förklara hur avancemangsfaktorerna påverkar män och kvinnor att avancera på karriärstegen inom revisionsbranschen. Metod: Ett positivistiskt angreppsätt och en deduktiv ansats, med en kvantitativ metod har använts för att få fram resultatet till analysen. Teori: Teorin beskriver de olika karriärstegen, revisorsassistent, godkänd revisor, auktoriserad revisor, chef och partner. Deras arbetsuppgifter samt vad som krävs för att ta sig dit förklaras. Teoridelen beskriver också de olika avancemangsfaktorerna utifrån ett könsperspektiv. Empiri: Det empiriska materialet är baserat på en enkätundersökning utförd på respondenter som representerar de fem karriärstegen. Datainsamlingen har sedan analyserats med hjälp av statistiska tester. Resultat: Analysen visar att de identifierade avancemangsfaktorerna både begränsar och stimulerar manliga och kvinnliga revisors karriärstege. Somliga avancemangsfaktorer begränsade en kvinnlig revisors karriärstege mer än en mans.

This study focuses on the identification of didactic guidelines for presenting values education in secondary schools. The studied literature sends a clear message that values education is of cardinal importance in education, teaching and training. In 2000 the National Department of Education of South Africa assembled a task team to identify a set of values in particular relevant to education and training. In the report Manifesto on Values Education and Democracy (DOE, 2001) six core values are singled out as of primary importance to the new dispensation in South Africa: equality, equal rights, tolerance, multilingualism, transparency, accountability, and social responsibility. The Report focuses only on national, political and social values, however. From research performed by Rens (2005), Hattingh (1999) en Bagarette (1995), it is clear that an individual needs to be educated as a holistic being and all life values thus need to be addressed integratively . A literature study was undertaken to clarify the concepts values, value orientation and values education, and also to determine how adolescents experience values education. Consequently, different values education programmes currently implemented in foreign countries were analysed . It was found that the 'Cornerstone-waardes" programme of John Heenan, applied in New Zealand, could reasonably easily be adapted for the South African context. From the discussion of the curriculating process as applicable to values education, didactic guidelines could be formulated for values education in South African schools. To identify the current orientation to values as manifested by learners, teachers and school principals in South Africa, the values questionnaire compiled by Vreken and Rens (2001) for research on the values orientation of university learners, was adapted and completed by the population involved in this study. Principals were subjected to partly-structured interviews to gain their opinions on values education in schools. Interviews on possible guidelines for values education in South Africa were also conducted by e-mail with international experts. Since the primary aim of the study was to determine the values orientation of secondary school learners and to recommend didactic guidelines for values education, the aim was mainly attained by means of the empirical study. Noteworthy is, however, that there is no symmetry between learners' views on important values and those that the Department of Education finds it necessary to be promoted. / Thesis (Ph.D. (Education))--North-West University, Potchefstroom Campus, 2005.

The shift from Modernism to Postmodernism had a dramatic impact on different spheres of life, especially on premarital relationships. The Song of songs has been used as basis theory in this study on premarital relationships. The study attempts to lay down guidelines for premarital relationships from the conviction that human relationships are grounded in God's love for man. The perspectives which have became evident are developed and evaluated through the meta-theory. Any study on young people in relationships must consider changes in society due to the fact that young people perform an important seismographic function. This is due to the fact that they are not only deeply affected by these changes but are also acting as indicators for the demands and challenges that changing times has on people and relationships. The lifecycle from late adolescence to early adulthood is studied. Special focus is given to different areas of development in this lifecycle as well as to different relationships young people are involved with. Qualitative interviews have been used to determine the effect of the Postmodernism and the specific lifecycle on young people in premarital relationships. A practice-orientated theoretical framework for pastoral guidance of young people in premarital relationships is drafted. / Thesis (Ph.D. (Pastoral))--North-West University, Potchefstroom Campus, 2006.

The crimes made by the under-ages – is one of the most important problem in the society. The number of those crimes are growing very fast during the last years. So, that’s why it is so important to understand the factors of this negative activity, to start crime prevention on it’s early stage. While studying the earliest stages of prevention of under-ages crimes it is very important to analyze all the factors which can make influence for the activity like that. That’s why in this master’s work I tried to educe these tasks : 1. To describe the conception of crimes of under-ages and to educe the situation of nowadays. 2. To find and analyze the reasons, why under-ages are making crimes. 3. The importance of interdepartmental cooperation while trying to prevent the under-ages crimes. All those tasks were implemented, while analyzing science literature. Investigation showed, that the prevention of under-ages crimes must be shared by the society and all responsible officers. It is important, because only in that way good results can be reached. The first step of the prevention must be made in each family. Parents have to ensure not only physiological environment, but also to organize interesting leisure time. In the cases, when parents are disabled to do all those duties it is social workers, who are always ready to help under-ages, to feel a real member of society.

Šiame darbe analizuojami komercinės vizualinės reklamos naudojami amžiaus tarpsnių stereotipai. Atskleidžiamos su kiekvienu amžiaus tarpsniu siejamos socialinės vertės ir vertybinės hierarchijos tarp jauno suaugusio amžiaus ir kitų amžiaus tarpsnių pagrindas. / Stereotypes of life stages presented in the commercial visual advertising are analyzed in this research. Social values related to each life stage are revealed and the establishment of hierarchy of values between young adult and other life stages is depicted.

No description available.

The behavioral ecology of the American Wigeon (Anas americana) was studied over its annual cycle in western Canada between 1974 and 1978. The objective of this work was to examine the cross-seasonal interactions of the biology and behavior of the wigeon as they underlie the evolution of its mating system. The wigeon was more herbivorous than any other dabbling duck studied so far and spent a considerable amount of time feeding in upland habitats. Vegetation was important in the diet year round but particularly from late summer through the winter. Plant seeds were a rich source of protein and carbohydrate early in the spring. During breeding stages animal foods were selected by wigeons, particularly females. Wigeons usually did not feed on small crustaceans and gastropods but selected larger aquatic insect foods. Relative to other Anas soecies, the wigeon has a goose-like bill whose structure facilitates feeding on upland and aquatic vegetation. With the evolution of this specialization, efficient surface-straining of small foods has been sacrificed. To increase food digestibility, wigeons altered gizzard grit composition and organ sizes. Through these mechanisms I have demonstrated how wigeons have been able to increase the efficiency of digestion.

Nemažai yra pateikiama literatūros šaltinių, kuriuose aprašomi vienmečių gėlių vystymosi tarpsniai. Šio bakalauro darbo tikslas – išanalizuoti žemoms temperatūroms pakančių vienmečių gėlių vystymosi tarpsnių ypatumus, esant skirtingam sėjos laikui. Darbo tikslui pasiekti iškelti šie darbo uždaviniai: apibūdinti vienmečių gėlių sėklų dygimo trukmę pagal skirtingą sėjos laiką; išanalizuoti vienmečių gėlių vystymosi tarpsnius esant skirtingam sėjos laikui; palyginti tyrimo metu gautus rezultatus su pateikiamais duomenimis literatūros šaltiniuose; nustatyti abiejų sėjų vienmečių gėlių vegetacijos trukmę nuo sėklų sudygimo iki augalo apmirimo. Darbo objektu pasirinktos vienmetės gėlės pakančios žemoms temperatūroms. Šios grupės gėlių sėklos gali būti tiesiai sėjamos į gruntą iš rudens ir/ar pavasario. Tyrimas atliktas Šilalės rajono, Naujojo Obelyno kaimo sodyboje, kurioje dirbamos žemės sklype buvo atliktos dvi 8 vienmečių gėlių sėjos: pirma sėja 2010 m. gegužės 1 dieną, antra sėja 2010 m. gegužės 10 dieną. Darbe naudota stebėjimo metodika ir duomenų analizavimas. Stebėjimai buvo vykdomi iki 2010 m. lapkričio 5 dienos – augalų vegetacijos pabaigos (nuėmus sėklų derlių). Išanalizavus gautus tyrimo duomenis, nustatyta, kad antros sėjos gėlių sėklų sudygimas prasidėjo 4 dienomis anksčiau ir 3 dienomis buvo trumpesnis, nei pirmos sėjos augalų. Tačiau pastebėta, kad anksti pasėtos vienmetės gėlės žydėjo ilgiau nei, kad vėlyvesnės sėjos. Gauti tyrimo rezultatai parodė, kad... [toliau žr. visą tekstą] / There are lot of literature sources describing development stages of annual flowers. The aim of this Bachelor - to analyze the peculiarities of low temperature tolerant annual flowers development for a phased taking into account the different times of sowing. In order to reach the aim, the following tasks are set: to describe germination of annual flower seeds during different times of sowing; to analyse annual flower development periods at different sowing time; compare obtained results with literature sources; to establish vegetation duration from seed germination till plant mortification of the annual flowers from both sowings. Low temperature tolerant annual flowers have been selected as object in this work. Seeds of such group of flowers can be sown into soil from autumn and/or spring. The research was performed in Šilalė district, Naujasis Obelynas rural homestead, where in the plot of arable land two sowings of 8 annual flowers were done: the first sowing in 1st of May 2010 and the second 10th of May 2010. In the work were used for the monitoring methodology and data analysis. Observations were carried out till 2010 5 November – the end of plant vegetation (after seeds were harvested). After analyzing the data it was concluded that germination of seeds from second sowing started 4 days sooner and was shorter by 3 days than the first sowing crops. However, it was noticed that blooming of flowers from first sowing lasted longer than those from the second sowing. The... [to full text]

Teorinėje darbo dalyje išnagrinėta asmeninio pardavimo samprata, asmeninio pardavimo tikslai ir uždaviniai, asmeninio pardavimo proceso etapai, asmeninio pardavimo technikos bei asmeninės pardavėjų savybės pardavimo procese, remiantis lietuvių ir užsienio autorių moksliniais literatūros šaltiniais. Tyrimui atlikti pasirinktas kokybinis tyrimo metodas – stebėjimas. Stebėjime dalyvavo parduotuvių tinklo „Mada vaikams“ 12 pardavėjų. Atlikus stebėjimą nustatyta, kad asmeninio pardavimo proceso etapus naudoja visos pardavėjos, tačiau efektyviausiai naudojami „Susitikimas su klientu“ ir „Prekės pristatymo“ etapai. Stebėjimo metu paaiškėjo, kad darbuotojos geriausiai naudoja neverbaliką ir prezentacijos technikas, o pardavimo procese labiausiai pasireiškusios pardavėjų asmeninės savybės yra prekės išmanymas, dėmesingumas, atkalumas, kantrumas ir lankstumas. Darbo pabaigoje pateiktos išvados ir rekomendacijos, literatūros sąrašas ir priedai. / Based on the scientific references from the Lithuanian and foreign authors the theoretical part of the paper considers the personal sales concept, goals and objectives of personal sales, stages of personal sales process, techniques of personal sales, and personal qualities of the sales assistants taking part in the personal sales process. Observation - the qualitative study method was elected for the purpose. 12 sales assistants of the retail network "Mada vaikams" were observed. The observation study showed that all of the sales assistants were applying elements (stages) of personal sales, however the most efficient ones proved to be the stages "Meet the customer" and "Goods presentation". The study also showed that the assistants were most successful in applying non-verbal and presentation techniques, and the personal qualities of the sales assistants showed during the process were attentiveness, persistence, patience and flexibility. Conclusions and recommendations, list of references and supplements are presented at the closing part of the paper.

The aging brain is characterized by alteration in synaptic contacts, which leads to decline of motor and cognitive functions. These changes are reflected in the age related shifts in power spectrum of electroencephalogram (EEG) signals in both wakefulness and sleep. Various non-linear measures have been used to obtain more insights from EEG analysis compared to the conventional spectral analysis. In our study we used Sample Entropy to quantify regularity of the EEG signal. Because elderly subjects arouse from sleep more often than younger subjects, we hypothesized that Entropy of EEG signals from elderly subjects would be higher than that from middle aged subjects, within a sleep stage. We also hypothesized that the entropy increases during and following an arousal and does not return to background levels immediately after an arousal. Our results show that Sample Entropy varies systematically with sleep state in healthy middle-aged and elderly female subjects, reflecting the changing regularity in the EEG. Sample Entropy is significantly higher in elderly in sleep Stage 2 and REM, suggesting that in these two sleep stages the cortical state is closer to wake than in middle-aged women. Sample Entropy is higher in post-arousal compared to the pre-arousal and stays high for a 30 sec period.