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Walker, Reginald John. "Social auditing as social learning : a theoretical reconstruction." Thesis, University of Hull, 2007. http://hydra.hull.ac.uk/resources/hull:7958.
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Andreou, Athanasios. "Auditing, Measuring, and Bringing Transparency to Social Media Advertising Ecosystems." Electronic Thesis or Diss., Sorbonne université, 2019. http://www.theses.fr/2019SORUS009.
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La publicité sur les réseaux sociaux a fait l'objet de nombreuses plaintes concernant la protection de la vie privée. Les utilisateurs comprennent mal pourquoi ils sont ciblés. En réponse, des plates-formes telles que Facebook introduisent des mécanismes de transparence permettant aux utilisateurs de recevoir des explications sur les raisons pour lesquelles ils ont reçu une publicité et quelles données Facebook a inféré à leur sujet. Le but de cette thèse est d'accroître la transparence de la publicité dans les médias sociaux. Nous construisons une application, AdAnalyst, qui collecte les publicités que les utilisateurs voient sur Facebook et les explications qu’elles leur fournissent, et nous leur fournissons en retour des statistiques agrégées sur les publicités qu’ils reçoivent. Nous découvrons que les explications de Facebook sont incomplètes, trompeuses et vagues. De plus, nous examinons qui fait de la publicité sur Facebook et comment. Nous identifions un large éventail d'annonceurs, dont certains font partie de catégories potentiellement sensibles. Nous constatons également que les annonceurs utilisent des stratégies de ciblage qui peuvent être invasives ou opaques. Enfin, nous développons une méthode collaborative qui nous permet de déduire pourquoi un utilisateur a été ciblé par des annonces sur Facebook en examinant des utilisateurs ayant reçu la même annonceSocial media advertising has been subject to many privacy complaints. It is largely unknown who advertises on social media, what data the platforms have about users, and why users are being shown particular ads. As a response, platforms like Facebook introduce transparency mechanisms where users receive explanations about why they received an ad, and what data has Facebook inferred about them. The aim of this thesis is to increase transparency in social media advertising. We build a browser extension, AdAnalyst, which collects the ads that users see in Facebook and the explanations that it provides to them, and in return we provide them with aggregated statistics about the ads they receive. By using AdAnalyst, and by conducting experiments where we target the users we monitor with ads, we find that Facebook's explanations are incomplete, misleading and vague. Additionally, we look at who is advertising on Facebook and how are they targeting users. We identify a wide range of advertisers, where some of them are part of potentially sensitive categories, like politics or health. We also find that advertisers employ targeting strategies that can be invasive, or opaque. Finally, we develop a collaborative method that allows us to infer why a user has been targeted with ads on Facebook, by looking at the characteristics of users that received the same ad
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Aldeco, Perez Rocio. "Secure provenance-based auditing of personal data use." Thesis, University of Southampton, 2012. https://eprints.soton.ac.uk/340065/.
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In recent years, an increasing number of personalised services that require users to disclose personal information have appeared on the Web (e.g. social networks, governmental sites, on-line selling sites). By disclosing their personal information, users are given access to a wide range of new functionality and benefits. However, there exists a risk that their personal information is misused. To strike a balance between the advantages of personal information disclosure and protection of information, governments have created legal frameworks, such as the Data Protection Act, Health Insurance Portability & Accountability Act (HIPAA) or Safe Harbor, which place restrictions on how organisations can process personal information. By auditing the way in which organisations used personal data, it is possible to determine whether they process personal information in accordance with the appropriate frameworks. The traditional way of auditing collects evidence in a manual way. This evidence is later analysed to assess the degree of compliance to a predefined legal framework. These manual assessments are long, since large amounts of data need to be analysed, and they are unreliable, since there is no guarantee that all data is correctly analysed. As several cases of data leaks and exposures of private data have proven, traditional audits are also prone to intentional and unintentional errors derived from human intervention. Therefore, this thesis proposes a provenance-based approach to auditing the use of personal information by securely gathering and analysing electronic evidence related to the processing of personal information. This approach makes three contributions to the state of art. The first contribution is the Provenance-based Auditing Architecture that defies a set of communication protocols to make existing systems provenance-aware. These protocols specify which provenance information should be gathered to verify the compliance with the Data Protection Act. Moreover, we derive a set of Auditing Requirements by analysing a Data Protection Act case study and demonstrate that provenance can be used as electronic evidence of past processing. The second contribution is the Compliance Framework, which is a provenance-based auditing framework for automatically auditing the compliance with the Data Protection Act's principles. This framework consist of a provenance graph representation (Processing View), a novel graph-based rule representation expressing processing rules (Usage Rules Definition) and a novel set of algorithms that automatically verify whether information was processed according to the Auditing Requirements by comparing the Processing View against the Usage Rules Definition. The third contribution is the Secure Provenance-based Auditing Architecture that ensures any malicious alteration on provenance during the entire provenance life cycle of recording, storage, querying and analysis can be detected. This architecture, which relies on cryptographic techniques, guarantees the correctness of the audit results
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Williams, Shaun Leigh Mitchell. "Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region." Murdoch University, 1998. http://wwwlib.murdoch.edu.au/adt/browse/view/adt-MU20070831.125328.
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Through the juxtaposition of political economy theory and an in-depth
empirical analysis, this study provides hrther insights into the understanding
of variables that explain variations in voluntary environmental and social
accounting disclosures (VESAD) across national and regional boundaries.
Factors from three classes of Thomas (1991) classification schema, the
organizational attribute (organizational size and economic performance),
business environment (industry type) and societal variable (culture, political
and civil, system, legal system, level of economic development and equity
market) categories, were included in this project.
Listed companies' annual reports were surveyed using content analysis and
disclosure index from seven countries in the Asia-Pacific region: Australia,
Singapore, Hong Kong, the Philippines, Thailand, Indonesia and Malaysia.
The dependent variable, the extent of VESAD information, was measured by
four different measurement bases; these were number pages, sentences and
words and disclosure index score. Different measurement bases were used to
compare and contrast findings from statistical tests to examine if this lead to
conflicting or comparable conclusions.
Descriptive and univariate analysis indicated that under all four measurement
bases the country of origin was an important determinant of VESAD practices
in the Asia-Pacific region. Multiple regression and path analysis showed that
organizational size, industry type, culture, political and civil, and legal systems
were statistically significant in explaining variations both directly and
indirectly. The level of economic development was also found to be of
important but only indirectly. It is concluded from these findings that social
and political pressures placed on companies by the interaction of these
significant variables compel firms to provide VESAD information to meet
social expectations and to avoid possible government regulation to preserve
their own self interests and survival. Economic performance and equity market
factors were of no significant statistical influence.
Empirical results using data measured by the three units of measurement for
content analysis were minimal. Differences were . noted however when
contrasted against disclosure index scores. It was concluded from these results
that content analysis and disclosure indices measured different concepts, the
latter measuring largely a subset of the former. The consequence of this
finding, is that researchers, when deciding on whether to measure the
dependent variable by content analysis or a disclosure index, will need to
define more the relevance of the measurement to be adopted to the research
question underlying the study. Determination of the unit of analysis to utilize
when adopting content analysis is less complicated as each technique provides
essentially the same results.
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Thorne, Linda 1956. "The influence of social interaction on auditors' moral reasoning /." Thesis, McGill University, 1997. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=34471.
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Although auditors engage in considerable social interaction (Gibbins & Mason, 1988; Solomon, 1987), little is known about how social interaction influences an auditor's moral reasoning process. In order to address this gap, this study used an experiment to examine the effect of social influence on 288 auditors' moral reasoning on realistic moral dilemmas. The results of this study indicate that social interaction influences the moral reasoning of auditors. Auditors' level of prescriptive reasoning appears to increase after engaging in discussion of a realistic moral dilemma, particularly for those which discuss dilemmas with others at high levels of moral development, while auditors' level of deliberative reasoning appears to decrease after engaging in discussion of a realistic moral dilemma. At a practical level, these findings suggest that auditors should be encouraged to prescriptively discuss moral dilemmas with others of high levels of moral development as this tends to result in the use of more principled moral reasoning. In contrast, auditors should avoid deliberative discussion of moral dilemmas, as this tends to result in the use of less principled moral reasoning than would be used in the absence of discussion.
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Erkan, Berna. "The Role Of Sais In Promoting Sustainable Development: Environmental Auditing." Master's thesis, METU, 2012. http://etd.lib.metu.edu.tr/upload/12613993/index.pdf.
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This thesis is based on cross-sectional data analyses by using Ordinary Least Squares (OLS) Method in order to determine the main drivers of the environmental performance and specifically the effects of environmental audits conducted by
Supreme Audit Institutions (SAIs) on sustainable development. Two general models are employed throughout the study that have the Environmental Performance Index
(EPI) as dependent variable and various sub-models for different income groups are produced to observe the individual and interactive effects of explanatory variables.
First model includes 150 countries regressing their EPI scores on income, population, literacy rate and indicators of the strength of institutional structure such as corruption
perceptions index or government effectiveness score. Then, second model which comprises 52 countries introduces the number of environmental audit reports as a new explanatory variable. Principal Component Analysis (PCA) is also applied to highly correlated variables and the models are reestimated. The results indicate that well functioning environmental management systems and resulting positive effects on
the environmental performance can only be attained through strengthened governmental institutions with high transparency and accountability as well as rigid
implementation of the related regulations. More specifically, environmental audit reports generated by SAIs are of vital importance for especially improving the environmental management systems of the developing countries.
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Chu, Hung Viola. "Public participation in the environmental impact assessment system of Hong Kong /." Hong Kong : University of Hong Kong, 1998. http://sunzi.lib.hku.hk/hkuto/record.jsp?B19907266.
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Svärdsten, Nymans Fredrik. "Constituting performance : Case studies of performance auditing and performance reporting." Doctoral thesis, Stockholms universitet, Företagsekonomiska institutionen, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-83435.
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The aim of this thesis is to problematize how and under what conditions organizational performance is constituted in the practices of performance auditing and accounting. Organizational performance disclosure is a world-wide phenomenon for enabling accountability relationships in large organizations regardless of the societal sector they operate in. In constitutive accounting literature, there is a well-established notion that accounting and performance auditing enable “government at a distance” by representing organizational actions and results of those actions, i.e. by constituting performance. Accounting and performance auditing have been regarded as “technologies of government” that make government from spatial and temporal distances possible by linking political and programmatic ambitions, i.e., the will of a superior, to everyday organizational conduct. However, whereas many previous studies of accounting and performance auditing as technologies of government focus on the discourses over the technologies of accounting and performance auditing, this thesis focuses its analysis on the operationalization of these technologies in local organizational settings. By studying the constitution of performance in the practices of accounting and performance auditing this thesis contributes by problematizing that which supposedly makes government at a distance possible. The thesis is based on two case studies of performance audit and two case studies of performance reporting. On the basis of these papers, the thesis studies the constitution of performance in performance auditing and accounting. Whereas the constitution of performance may seem stable and unproblematic at the level of discourse, this thesis suggests that constituting performance is a complex process of social construction that requires significant organizational efforts and that the ability of accounting and performance auditing to connect political and programmatic ambitions to daily organizational conduct cannot be taken for granted. The thesis suggest that once we acknowledge that performance is a socially constructed representation of organizational actions and begin to pay attention to how performance is constituted in local organizational settings, we can find new ways of addressing the ongoing challenge of constituting performance in accounting and performance auditing and increase our understanding about the ability of these practices to enable government at a distance.At the time of doctoral defence the following papers were unoublished and had a status as follows: Paper nr. 2: Manuscript; Paper nr. 3: Manuscript; Paper nr. 4: Manuscript
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Ricard-Bourget, Catherine. "The information accuracy of SRI markets : A comparative study between SRI-screening firms and Auditing firms." Thesis, Stockholms universitet, Stockholm Resilience Centre, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-45729.
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The sustainability of Social Responsible Investments (SRI) markets is highly dependent on the accuracy of social and environmental information. Surprisingly, and in contrast to financial information, there exists no methodological standard for gathering social and environmental information in SRI markets. This work is a first contribution to the understanding of how SRI-analysts verify the accuracy of social and environmental information. A second aim of this thesis is to evaluate if SRI-analysts can produce an accurate output with their respective methodologies. To do so, a case study was performed comparing the assessment of social and environmental information at SRI-screening firms to the more regulated financial auditing process, using legal a categorization of evidence strengths as a model. The findings of this study suggest that practices are not standardized amongst SRI-analysts. Therefore, investors are unlikely to receive an equal degree of information accuracy from one analyst to the next. Moreover, when comparing SRI-screening and financial auditing using the legal categorization of evidence, it was found that screening firms tend to produce outputs that are less carefully verified than seen in their financial counterparts. Nevertheless, the findings also reveal that SRI-analysts generally acknowledge the importance of assessing sources of evidence when controlling information accuracy. In conclusion, a standardized methodology should be welcomed by SRI-analysts, and the legal categorization of evidence strengths could be a good starting point to manage information accuracy in their screening process.
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Chiang, Christina. "The consideration of environmental matters in the audit of financial reports." Click here to access this resource online, 2008. http://hdl.handle.net/10292/534.
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There has been a dearth of research on ‘auditors and environmental matters’ since Collison (1996) and Collison and Gray (1997) completed their study on the views of UK auditors about whether auditing is changing, or should be changing, in relation to environmental concerns. It is now more than ten years since the publication of that study. Growing international concern for environmental matters has since led to the issue of International Auditing Practice Statement (IAPS) -1010: The consideration of environmental matters in the audit of financial report in 1998 and, in New Zealand, Audit Guidance Statement (AGS) -1010: The consideration of environmental matters in the audit of a financial statement in 2001. Yet, to date, there has been no examination of the impact of IAPS-1010 or AGS-1010 on either current audit practice, or the issues raised by Collison (1996) and Collison and Gray (1997). This doctoral thesis has attempted to address the environmental impact gap in the auditing research literature. In particular, it has investigated the consideration of environmental matters in the audit of financial reports in the light of AGS-1010, with a view to understanding better the following issues: (1) how auditors generally perceive the consideration of environmental matters in the audit of financial reports; (2) the common approaches and practices auditors undertake when auditing environmental matters; (3) the challenges (if any) that auditors face in the audit of environmental matters (4) the impact (if any) of AGS 1010 on current audit practice and, finally, (5) how current practices in the audit of environmental matters may be improved and further developed to meet better the espoused aims of AGS-1010. Qualitative interviews with twenty-seven senior financial audit practitioners and others in New Zealand provided the basis for the findings. The interviews were taped, transcribed and managed with the use of computerised qualitative analysis software (NViVo7). Key findings from the research interviews were as follows: (1) the introduction of AGS-1010 had little impact on current audit practice in New Zealand; (2) environmental matters were treated no differently from any other audit issues, and auditors tended to apply common, familiar audit approaches in dealing with environmental matters; (3) auditors found the effective auditing of environmental matters challenging owing to their inability to identify such matters, and their lack of relevant expert knowledge. The most significant finding from this study is that, in general, common audit practices were riddled with issues of concern. These issues point to a broader and more significant problem. It would seem that current audit practices fail to consider many potential audit issues (including environmental matters) adequately in the audit of financial reports. For auditors to be more effective in their audit practice and in protecting the public interest, not only does audit methodology need a major review, but auditors themselves need to change their attitudes and mindsets in their approach to auditing.
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Barut, Meropy. "Triple bottom line reporting a study of diversity and application by Australian companies /." Australasian Digital Thesis Program, 2007. http://adt.lib.swin.edu.au/public/adt-VSWT20071005.113714/index.html.
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Thesis (PhD) - Faculty of Business and Enterprise, Swinburne University of Technology, 2007.Submitted for the degree Doctor of Philosophy, Faculty of Business and Enterprise, Swinburne University of Technology - 2007. Typescript. Bibliography: p. 302-340.
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Sriram, Srinivasan. "An Investigation of Asymmetrical Power Relationships Existing in Auditor-Client Relationship During Auditor Changes." Thesis, North Texas State University, 1987. https://digital.library.unt.edu/ark:/67531/metadc331678/.
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In recent years, considerable interest has been stimulated concerning potential conflicts of interest between a company's management and their independent auditors. Many researchers examined the association between corporations who changed their present auditors, and factors such as auditor's opinion on the financial statements, management changes, mergers, financial distress, etc. Some of these research efforts resulted in findings that were inconsistent with each other. The current research was therefore undertaken with the objective of developing a theoretical model of auditor change process and to explain the justification for considering certain specific factors that may be present in an auditor-client relationship.
The research design and the methodology for analyses were developed on the basis of the theory on power conflicts found in political science literature and by the use of Wrong's power model on authority relationship. Sources of power such as the size of an audit firm, size of a corporation, the stock exchange membership, the ability of an auditor to qualify the opinion on the financial statements, the ability of the management of a corporation to terminate the audit contract following the issue of a qualified opinion, and change of a corporation's CEO were identified and converted into independent variables.
Data were collected from secondary sources on a sample of 200 corporations, 100 companies that had changed their audit firm at least once during the period 1983-85, and 100 corporations that did not change their audit firm during this period. The resulting data were analyzed using the MDS-ALSCAL procedure and logit regression with maximum likelihood estimators.
The findings of this research support the power model and its relevancy to the study of auditor-client relationship. The variables, client size, stock exchange membership, and audit firm size were found to have a significant association with corporations who changed their audit firms. However, the variable, change of CEO, was not found to be a significant cause of audit firm changes.
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Ademi, Aida, and Ammeli Stigborn. "To audit or not to audit : How is auditing being used in banks' credit rating processes?" Thesis, Kristianstad University, School of Health and Society, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-6863.
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Credit rating systems are complex processes and involve mainly two parties; a company and a bank. The complexity of a relationship between a company and a bank lies in the fact that a company usually has access to more information about the company than the bank. Hence, an auditor acts as a third party who validates the information involved in credit rating processes. The purpose of this dissertation is to explore how auditing is being used in credit rating processes and to identify the role auditing has. In addition, this study recognizes the use of auditing in both Denmark and Sweden, with a goal to compare and explore the differences between the countries.
In order to collect secondary data, Danish and Swedish banks were interviewed. To be able to explore the rather newly discovered relationship between auditing and credit rating processes, this study was carried out with an exploratory research design. In addition, this study is based on assumptions stated in the Agency Theory, the Positive Accounting Theory and the Stakeholder Model. Because the intention was to use existing theories, a deductive research approach was suitable.
The empirical findings imply that auditing is being used in banks’ credit rating processes to validate the information and to reduce the risk. The trustworthiness of auditors and the relationship between a company and a bank influence banks’ perceptions regarding the creditworthiness of companies. The role of auditing is rather common in Denmark and Sweden, whereas the amount of accessible information is higher in Sweden than in Denmark. The pattern is that more information diminishes the risk and implies that the role of auditing is less important.
This study is limited to only taking the bank’s perceptions of auditing into consideration, leaving out other stakeholders. Moreover, the examination is restricted to Danish and Swedish banks. The findings are interesting for banks and small companies to consider, because they explain the importance of auditing other components such as customer relationship. As a conclusion, the findings would be appropriate for Swedish banks to review in order to evaluate possible consequences of the statutory audit.
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Elahi, Tajammal. "The Project to Improve Financial Reporting and Auditing (PIFRA) : issues in the implementation of ERP in public sector of Pakistan." Thesis, University of Essex, 2015. http://repository.essex.ac.uk/16002/.
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This is a case study on PIFRA (Project to Improve Financial Reporting and Auditing) in the public sector of Pakistan. It investigates the process of implementation of New Accounting Model (NAM) and SAP as a reform imitative to overhaul the century old archaic financial management system. This study has three dimensions: implementation of SAP as an integrated system for budgeting and accounting offices at all levels of Government; introduction of modified cash basis of accounting; and the World Bank as a meaningful force for change. New institutional sociology (NIS) and institutional logic have been employed to analyse the process of change at macro as well as micro level. The concepts of isomorphisms in general and cognitive-cultural in particular, legitimacy, decoupling, and agency have been used to understand and assess the extent of institutionalization. The analysis has been divided into three areas: SAP implementation, organizational change, and training. In SAP implementation, separation of audit and accounts, duality of control and role of the World Bank have been analysed to comprehend the issues and their implications for institutionalization. In organizational change, change management as a component of the project, role of the PricewaterhouseCoopers as an architect of NAM and as a supervisory consultant, technical staffing, core team and resistance have been evaluated through NIS. In training, multiple perspectives of training and its distinct relation with institutionalization have been investigated. It is a qualitative study with interpretive approach. Data has been collected through semi-structured interviews, project documents and reports generated by the World Bank and the project management team. The thesis seeks to contribute in terms of its three dimensions and the use of NIS and institutional logic to have a broader picture of the change. Moreover, the identification of training as a driving factor in institutionalization and the role of accountants in post-SAP implementation scenarios also make a contribution to the accounting literature. Contributions towards policy and practice have been made in terms of advice for the World Bank, Government and practitioners when undertaking such projects in future.
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Berner, Linnea, and Robin Persson. "Beroende Oberoende : om gränsen mellan rådgivning och revision i små bolag." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-12312.
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Revisorn står inför ett fundamentalt dilemma, där oberoende måste prioriteras under revisionen samtidigt som konsulttjänster utgör en viktig inkomstkälla och kräver en god relation till klienten. Detta dilemma kan vara extra problematiskt i små bolag eftersom risken för socialt beroende antas vara större när färre individer är involverade. Syftet med studien är att skapa förståelse för hur revisorer resonerar kring gränsen mellan rådgivning och revision i små bolag. För att uppnå syftet med studien har sju revisorer intervjuats och materialet har studerats utifrån social identitetsteori. Resultaten indikerar att revisorer för små bolag har stark identifikation med klienten, vilket kan göra att deras oberoende riskerar att nedprioriteras till förmån för klientens behov. Förslag till framtida forskning kan vara att göra en liknande kvalitativ studie som denna, men istället fokusera på stora bolag. Denna studie ger ett bidrag till diskussionen om beroende och oberoende eftersom denna studie visar att förståelsen för hur oberoendet konstrueras kan öka genom att studera hur revisorer identifierar sigThe auditor faces a fundamental dilemma, where independence is a priority during the audit while consulting services are an important source of income and requires a good relationship with the client. This dilemma can be particularly problematic in small companies because the risk of social bonding is assumed to be greater when fewer individuals are involved. The purpose of this study is to create an understanding of how auditors reflect about the boundary between consulting and audit in small companies. In order to achieve the purpose of the study, seven auditors were interviewed and the results have been studied from social identity theory. The findings indicate that auditors of small companies have strong identification with the client, which can make their independent risk a lower priority in favor of the client's needs. Proposals for future research could be to do a similar qualitative study, but instead focus on large companies. This study provides a contribution to the discussion of dependent and independent because this study shows that the understanding of how independence is constructed can increase by studying how auditors identify themselves.
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Sjöberg, Patrik, and Markus Johansson. "Shaping the future of the auditing profession in Sweden: a study of the expected role of digitalization." Thesis, Umeå universitet, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-122512.
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Digitalization is a fast paced phenomenon that is recognised to be of importance for the auditing profession’s future. This study has, through an innovative approach, gathered the ideas and perspectives on the perceived future role of digitalization in relation to the auditing profession. In order to ensure that these ideas and perspectives were to be practically relevant, 14 Swedish auditors were interviewed. This study was initiated through an evident need of research about the future role of digitalization, as this role is recognized as important but rather under-theorized according to both practitioners and academics. In order to tackle the need for research within the relatively unexplored area of digitalization in relation to the auditing profession, a dialogue with practitioners led to the creation of the following research question: -How do auditors expect digitalization to shape the future of the auditing profession? In order to accurately answer the constructed research question, three sub-questions were established: - How do auditors perceive past and current changes of the auditing profession? - How do auditors perceive futures changes of the auditing profession? - How do auditors perceive the future role of digitalization? The underlying purpose of this study was to push for a unification between the academic and practice community. To achieve this, a follow-up sub-question was generated: - How do auditors perceive the role of academic research to shape the future of the auditing profession? And inductive research approach was adopted for this study, in line with the epistemological standpoint of interpretivism and a constructionism ontological approach. Furthermore, this thesis was a conducted qualitative exploratory research that employed semi-structured interviews. The research strategy of this study was a combination of narrative inquiry with grounded theory in order to collect data and to generate theories for building knowledge. The results from the interviews with the auditors generated findings that were used to answer our four sub-questions, and therefore subsequently our main research question. It was concluded that academic research was not directly used by practitioners, since it was not found usable from a practical perspective. Furthermore, it was concluded through applying change theories that digitalization is, by auditors, expected to play an important role in the future of their profession and a list of driving forces was established. Moreover, discussions on how the auditing profession and digitalization will interact in the future are disclosed in this study.
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Al-Hamadeen, Radhi Mousa. "Assurance of corporate stand-alone reporting : evidence from the UK." Thesis, St Andrews, 2007. http://hdl.handle.net/10023/423.
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Downar, Benedikt [Verfasser], Jürgen [Akademischer Betreuer] Ernstberger, and Bernhard [Akademischer Betreuer] Pellens. "Essays on disclosure regulation and application, social ties in the auditing profession, and enforcement investigations / Benedikt Downar. Gutachter: Jürgen Ernstberger ; Bernhard Pellens." Bochum : Ruhr-Universität Bochum, 2016. http://d-nb.info/109970376X/34.
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Gibbon, Rebecca Jane. "Enacting social accounting within a community enterprise : actualising hermeneutic conversation." Thesis, University of St Andrews, 2010. http://hdl.handle.net/10023/976.
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The research was carried out using a participatory action research approach to develop social accounts with Jesmond Swimming Pool (JSP). The original motivation to carry out this project was to see what social accounts would look like and whether it was possible to develop them in this organisation. The experience of doing social accounts is further examined using Gray, et al., (1997) to explore whether these were either ‘ideal’ or ‘good’ social accounts for the organisation. A communitarian philosophical framework is used in order to examine the conceptualisation of ‘good’ social accounts. The first part of the thesis explores the social and environmental accounting (SEA) and accountability literature, with the second part exploring the experience of reaching initial agreement to do social accounts (SAs). The agreement to do the accounts was then followed by two years of social accounts developed with JSP. This empirical data provides a detailed account from the perspectives of insiders and other sources as to the experience of doing social accounts. This experience is then opened up to interrogation from a wider view point. The third part of the thesis examines the experience of JSP using third sector communitarian philosophy and a voluntary accountability framework in order to demonstrate that JSP could provide an example of a ‘good’ or ‘ideal’ social account. This raises the issue of whether or not ‘good’ or ‘ideal’ social accounts for third sector organisations are only possible within a communitarian paradigm. If it is possible to establish what ‘good’ social accounts entail then it may be appropriate to extend this approach to other contexts, for example, the public sector or the corporate world.
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RIBEIRO, HELITON JOSÉ. "Percepção sobre o processo de modernização da auditoria interna no Instituto Nacional de Seguro Social: estudo de caso da auditoria regional do Rio de Janeiro." Universidade do Estado do Rio de Janeiro, 2008. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=841.
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A Reestruturação da Auditoria Interna do Instituto Nacional Seguro Social - INSS, do Rio de Janeiro, teve como marco principal a mudança de foco do trabalho daquela auditoria. A Auditoria Interna antes do processo de modernização era apenas um instrumento de detecção de fraude, com caráter punitivo para as pessoas envolvidas. Com a reengenharia implantada, a partir do ano de 2000, o foco dos trabalhos foi direcionado a fim de lograr melhorias nos métodos de controle, gestão e prevenção de fraudes e erros. O objetivo desse estudo foi de examinar a percepção dos funcionários da Auditoria Interna Regional do INSS Rio de Janeiro sobre este processo de modernização. Analisou o comportamento humano em relação às resistências a nova metodologia de trabalho. Buscou-se analisar diversas bibliografias de autores renomados com o objetivo de fundamentar a pesquisa de campo que foi realizada com entrevistas semi-estruturadas de forma direta. Os entrevistados eram servidores públicos que exerciam a função de auditor interno na Auditoria Regional do Rio de Janeiro. Este estudo levantou pontos importantes sobre o processo de modernização da auditoria interna, em especial no que diz respeito treinamento dos funcionários envolvidos; resistências culturais ao fator de mudanças e controle na prevenção de fraudes. Nas entrevistas realizadas, foram detectados fatores de sucesso como o empenho das pessoas envolvidas na reestruturação. Descobriu-se que as recomendações dos relatorios de auditoria são colocados em prática, e a estrutura física foi reformulada com sucesso. Alguns fatores de insucesso também foram detectados; por exemplo, restrições legais que impedem a eficácia dos trabalhos; envio de grande quantidade de informação por meio eletrônico, os quais são absorvidos apenas parcialmente não se conseguindo interpretar todas as mudanças, principalmente por falta de treinamento, e o baixo nível técnico na área contábil. A equipe de Auditoria Interna do Rio de Janeiro, em pouco tempo estará aposentada. Atualmente não existe um processo de investimento de melhora na capacidade dos funcionários. Não há plano de carreira diferencial para os auditores internos. O quantitativo atual é próximo ao ideal, porém a capacidade técnica está muito abaixo do esperado para o desenvolvimento de atividades de auditoria que visem a melhoria de técnicas de controle, e principalmente de gestão dos recursos públicos. A partir disto ficou constatada a grande importância da melhoria dos recursos humanos envolvidos na Auditoria Interna do Rio de Janeiro.The Internal Audit Restructuring of the Instituto Nacional de Seguridade social (National Institute of Social Security) INSS had as its main demarkation point the changing focus on the work developed by that department. Before the modernization process the Internal Audit was only an instrument for detecting frauds to punish to the people involved on them. With the reengineering implemented, as from the year 2000, the work focus was redirected to the improvements on the control, manage and errors and frauds prevention modules. This study objective was to analyze the Rio de Janeiro Regional INSS Internal Audits employees perception about this modernization process. It analyzed the human behaviour in relation to the resistances to the new work methodology. It searched to also analyze several reputed authors bibliographies with the objective of validating the field research performed with semi-structured direct interviews. The interviewers were civil service employees who worked as internal auditors in the Rio de Janeiro Reginonal Auditing. This study raised important questions about the internal audit modernization process, specially the ones related to the employees trainning, cultural resistance to the changes and control of fraud preventions. In the interviews made were also detected success factors like the people interest on the restructuring. It disclosed that audit reports are put in practice and physical structure was successfully altered. Some unsuccessfull factors were also disclosed like; legal restrictions obstructing the work effectivenesss, sending of large amount of information by eletronical means which are only partially absorbed not allowing the interpretation of all changes manly due to the lack of training and the low technical level on accounting areas. Most of the Rio de Janeiro Internal Audit team will be retired in a short term. Nowdays it does not exist an investment planning process to improve the personnel skills. It does not exist a differential career plan for the internal auditors. The current number of auditors is closely to the ideal; however their technical skills are below the ones expected in relation to the auditing activities development aiming an improvement on control techniques and mainly to the management of public resources. As from these findings it has been evidenced the great importance on the betterment of the Rio de Janeiro Internal Audit human resources.
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Taylor, Eileen Zalkin. "The effects of in-group bias and decision aids on auditors' evidence evaluation." [Tampa, Fla] : University of South Florida, 2006. http://purl.fcla.edu/usf/dc/et/SFE0001572.
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Tsoi, Joyce. "Supply chain management for sustainable development : perspective from the Greater Pearl River Delta (China)." Thesis, Brunel University, 2006. http://bura.brunel.ac.uk/handle/2438/633.
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This thesis investigates the application and implications of supply chain management as a modern management model in regulating corporate outsourcing activities within the Greater Pearl River Delta. Globalisation has accelerated the application of supply chain management as a mechanism to enhance corporate performance. At the same time this rapid economic development has also accelerated the destruction of environmental and social conditions in these areas, and this has resulted in a lot of media and public attention. This thesis contributes to the debate on how principles and concepts of sustainable development can be put into modern business practice. Society also expects corporations to play an essential role in creating economic, environmental and social prosperity. The literature integrates the concepts of corporate social responsibility and environmental management into the core supply chain management activities within the wider framework of sustainable development. The environmental and social challenges are investigated since there is a growing recognition that development should go beyond economic growth. Whilst most research in the west has focused on the environmental approaches of supply chain management, this thesis seeks to understand, integrate, evaluate and find other options to improve conditions in suppliers’ factories. There is comparatively less literature discussing the social approach and implication to SCM with respect to this region. Perhaps more importantly social issues such as human rights and labour issues in relation to the physical environment are gaining momentum and are particularly important in this region because of strong media and western consumer pressure resulting from sweatshop activist group campaigns in the west. The four-tier methodological approach is structured within an action research model to achieve the research objectives. The first and second primary studies confirm that both suppliers’ and retailers’ knowledge are inadequate in terms of the establishing and publishing their environmental and social policies and procedures such as implementing internal and external controls for employees and workers. Their traditional and conservative mindsets is linked to their unwillingness to make a change despite the economic restructuring is rapidly taking and China’s accession into the WTO. In particular, codes of conduct is commonly existing literature embedded with environmental and social criteria as an important policy imposed by the multinational buyers to improve both environmental and social conditions within the supply chain. But how effective are such policies? Specifically, the effectiveness of the code of conduct approach is evaluated in the third study by social compliance audits at ground level in the garment industry. It is found that workers’ awareness of the code of conduct is low. The barriers include a lack of continuous training, human resources or systems present to tackle specific problems. Key challenges are found in the areas of excessive working hours, unfair pay to the workers and health and safety issues that coincide with the detailed interview results. This thesis concludes that the code of conduct approach is inadequate to improve workers’ conditions in the long term and asks what can be done next to contribute to the pursuit of sustainable development goals. The expert interviews from the fourth study explain the obstacles of the code of conduct approach. It is found that no long-term commitment and trust from multinationals is built on this relationship. The detailed interviews indicate that stakeholders’ approaches seem to be the most effective mechanism. In addition national government intervention in enforcing existing legislation and developing multi-party partnerships through trust programmes, whereby proper training from top management down to the workers and strong public involvement can help to achieve the desires long -term sustainability down the supply chain.
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Trifunovski, Alexandar, and Max Steén. "Micro-firms and the auditor : a study of the individual-firm commitment between auditors and exempted firms in Sweden." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-9585.
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Purpose: The purpose with this dissertation is to examine the individual–firm commitment between auditors and exempted firms from the client perspective and how it is influenced by relational influencing factors. The impact of these factors is investigated through a three component model incorporating affective, calculative and normative commitment. Method: The study encompasses a triangular research method and can be seen as a twofold complementary approach. The choice of methodology seeks to qualitatively investigate how auditors actively work to impact the level of trust, social bonds and satisfaction as well as the level of commitment in their relationship with the exempted firm. The intention is to complement the findings from the qualitative study with quantitatively measured factors from the client’s perspective using a survey strategy. Conclusion: The findings of this study indicated that micro-firms are predominantly affectively committed to their auditor based on positive feelings of attachment and less due to normative and calculative reasons. Trust and satisfaction proved to be the most significant factors in ensuring long-term and enduring relationships between auditors and micro-firms. Implications: Affective commitment proved to be the most significant construct in explaining the characteristics of the auditor-micro firm relation in this study. By critically evaluating the relationship, the auditor can assess to which degree trust, social bonds and satisfaction can be implemented to strengthen the commitment of the exempted firm, thus influencing their long-term staying intention.
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Andersson, Jonna, and Filippa Heberlein. "Revisionsplikt & Skattefel i Sverige : Hur resonerar intressenter på den Sociopolitiska arenan?" Thesis, Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-28904.
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Revisionsplikten för de minsta aktiebolagen i Sverige avskaffades 2010, främst för att minska dessa bolags kostnadsbörda. Detta skapade olika reaktioner hos bolagens externa intressenter, både positiva och negativa. Det sågs som positivt för företagandet i Sverige, men det uttryckes också oro för risken att fel i bokföring och deklarationer skulle öka när en revisor inte längre behövde granska dem. Dessa fel kan resultera i felaktigt redovisad skatt och ett ökat skattefel. I skattefel inkluderas alla fel som har en påverkan på den redovisade skatten, och de kan vara både avsiktliga och oavsiktliga. Skattefel påverkar många runt omkring företaget, bland annat de intressenter som verkar på den sociopolitiska arenan, så kallade Stakekeepers. De har inte någon direkt relation till företagets affärsverksamhet, men de har en indirekt betydelse för företaget genom sitt inflytande över opinion och lagstiftning. Dessa intressenters agerande och ställningstagande är idag ett underbeforskat område inom intressentteorin, och det är viktigt med denna teoretiska kunskap för att skapa förståelse för vad som sker på den sociopolitiska arenan. Då dessa intressenter har inflytande över lagstiftning måste lagstiftarna ta hänsyn till deras åsikter i sina betänkande kring nya lagändringar. Under 2015 ska regeringen göra en utvärdering av revisionspliktens avskaffande 2010, för att eventuellt genomföra en ytterligare höjning av gränsvärdena för revisionsplikt, och därmed göra revision frivillig för fler aktiebolag. Studiens syfte är att beskriva och förklara hur intressenter på den sociopolitiska arenan uppfattar skattefelets utveckling, om och på vilket sätt de relaterar denna utveckling till avskaffandet av revisionsplikten, samt vad som motiverar och påverkar deras ställningstagande vad gäller en eventuell framtida gränshöjning. För att uppfylla detta syfte har studien genomförts med en kvalitativ undersökning i form av intervjuer med fyra olika intressenter från den sociopolitiska arenan. Analysen av den empiriska datan, med stöd i den teoretiska referensramen, resulterade i tre slutsatser. Den första handlar om att de olika uppfattningarna kring skattefelets utveckling hos intressenterna på den sociopolitiska arenan har grund i deras respektive yrkeskunskaper. Den andra handlar om att de drivs och påverkas av sina respektive företrädarskap, främst om de är statligt eller privat företrädande. Den sista slutsatsen handlar om att de faktorer som påverkar hur intressenterna förhåller sig till en eventuell framtida gränshöjning är deras företrädarskap, ansvarstagande samt tillit till större företags redovisningMandatory auditing for the smallest limited companies in Sweden was abolished in 2010, mainly to reduce the cost burden for these small companies. This created different reactions among the companies' external stakeholders, both positive and negative. It was seen as positive for business in Sweden, but there was also concerns expressed about the risk of errors in the accounts and the declarations, and that they would increase when an auditor is no longer obligated to review them. These errors can result in improperly recognized tax and increased tax error. Tax error includes all errors that have an impact on the reported tax, and they can be both intentional and unintentional. Tax error affects many parties around the company, including the stakeholders operating in the social political arena, so called Stakekeepers. They do not have any direct relation to the company's business, but they have an indirect impact on the company through its influence on public opinion and legislation. These stakeholders' reactions and standingpoints is today a relatively unexplored area within the stakeholder theory, and this theoretical knowledge is important in order to create an understanding of what is happening on the social political arena. As these stakeholders have influence on legislation, the legislators must take their opinions into account in its reports on new legislative changes. During 2015, the government will undertake an assessment of the abolition of the mandatory auditing in 2010, to possibly conduct a further increase in the limits for mandatory auditing, and thus make the audit optional for more companies. The study aims to describe and explain how stakeholders in the social political arena perceive the tax error development, whether and how they relate this trend to the abolition of the mandatory auditing, and further what motivates and influences their position regarding a possible future limit raise. To meet this objective, the study was performed with a qualitative study in the form of interviews with four different stakeholders from the social political arena. The analysis of the empirical data, with the support of the theoretical framework, resulted in three conclusions. The first is about the different perceptions regarding the tax development among stakeholders in the social political arena, due to their professional skills. The second is that they are driven and influenced by their representation, particularly if they are representing the public or the private sector. The last conclusion is about the factors that affect how the stakeholders relate to a possible future limit raise. These factors are their representation, responsibility and their trust in larger companies accounting.
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Nordmark, Annie, Angelica Willstein, and Klara Otteborn. "Revision i tider av social distansering : En kvantitativ studie av revisionsbranschen under Coronapandemin." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-105543.
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Titel: Revision i tider av social distansering Inledning: En kris är något som påverkar det normala och bidrar till en avvikelse i en organisation. Coronapandemin har bland annat satt krav på implementering av hemarbete och dess strategier. En revisors roll i företaget är att ge en rättvisande bild av företagets finansiella information. Som revisor behöver man säkerställa att man bibehåller den revisionskvalitet som krävs, även i tider av social distansering. Syfte och frågeställning: Denna studie syftar till att undersöka om, och hur, den sociala distanseringen, till följd av Coronapandemin, har påverkat kvaliteten på revisorns arbete. Hur har revisionskvaliteten påverkats av de krav som ställts på den sociala distanseringen till följd av Coronapandemin?Hur har följande fem punkter påverkats av Coronapandemin? Revisorsarvode Revisorns lön Fortlevnadsprincipen Revisionsförfarande HumankapitalSkiljer sig resultatet åt ifall man arbetar på “Big Four” eller inte?Teori: Studien bygger på den teoretiska studien gjord av Albitar, Gerged, Kikhia och Hussainey (2020), för att nå ytterligare bredd har även annan forskning bidragit till den teoretiska referensramen. Detta för att undersöka Coronapandemins påverkan på de fem ovan nämnda nyckelaspekter i ett senare stadie av Coronapandemin än den tidigare forskningen av Albitar med flera (2020).Metod: Studien antar ett deduktivt synsätt med inslag av induktion för att få en djupare förståelse kring ämnet. Genomförandet är av kvantitativ karaktär och genomförs genom enkäter med respondenter från revisionsbyråer Sverige över.Slutsats: Studiens resultat påvisar en viss påverkan på branschen till följd av Coronapandemin. Bland annat så har bedömningen om fortlevnad försvåras då framtiden är oviss för många av klienterna. Denna studie påvisar även att revisorsarvoden inte har sänkts till följd av Coronapandemin, inte heller revisorers löneutveckling. Vidare har de krav på digitalisering effektiviserat revisorers arbete som fått implementera andra arbetssätt för att samla in de ekonomiska underlag som krävs för revisionen. Det kan inte, i nuläget, påvisas att revisionskvaliteten påverkats av Coronapandemin. Det framforskade resultatet visar att de som arbetar inom "Big Four" är mer motiverade av lön när det handlar om utfört arbete jämfört med de som inte arbetar inom "Big Four". Resterande punkter skiljer sig inte parterna sig mellan.
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So, Ming-tat, and 蘇明達. "Tracking the evolution of corporate environmentalism in Hong Kong: a study of environmental reporting." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2004. http://hub.hku.hk/bib/B31245948.
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Fotoh, Lazarus Elad. "The Impact of Audit Education on the Audit Expectation Gap : Evidence from Civilekonom Students in Sweden." Thesis, Karlstads universitet, Handelshögskolan, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-55337.
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There is considerable evidence of the existence of audit expectation gap between auditors and the public in Sweden. However, conflicting views exist regarding the role of audit education in narrowing this gap. This thesis, therefore, aims to investigate if the teaching of audit courses for civilekonom students contributes in narrowing the expectation gap resulting from the misunderstanding of audit regulations as contained in ISA and ABL.A survey questionnaire containing seventeen semantic differential belief statements measured using the five-point Likert scale was completed by four groups of students; first-year civilekonom students with/without an audit education background and, final-year civilekonom accounting students with/without an audit education background (n=137). The questionnaire covered topics on; auditors’ responsibilities, audit reliability, and decision usefulness.The results of the study indicate audit education partially (at α 0.05) had an impact in reducing the AEG on the responsibilities of auditors especially on issues related to; auditors’ responsibility in maintaining accounting records, management’s responsibility for preparing the annual financial statements and auditors’ judgment in selecting audit procedures. However, audit education had no impact on auditors’ responsibilities in detecting fraud, audit reliability and reliability of financial statements, and decision usefulness. Furthermore, the limited sample size, low response rate and use of convenience sampling may affect the generalizability of the results. Additionally, the Cronbach Alpha would have been more reliable if more participants were involved.This study concludes by calling on educational institutions in Sweden to update their accounting curriculum to encompass topics related to the nature, scope, and limitations of audits based on ISA and ABL. Moreover, this study recommends the audit profession and regulators to design and implement policies aimed at improving users understanding of the nature, scope, and limitations of an audit through audit education, refresher courses and other forms of audit-user communication. This study extends previous studies on the AEG by ascertaining the role of audit education in narrowing the AEG.
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El, Khatib Ahmed Sameer. "Determinantes e consequências da responsabilidade social corporativa em bancos islâmicos do Conselho de Cooperação do Golfo." Pontifícia Universidade Católica de São Paulo, 2018. https://tede2.pucsp.br/handle/handle/21590.
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES
The main purpose of this thesis was to analyze the dissemination of Corporate Social Responsibility (CSR) and to examine its determinants and consequences for the Islamic banks of the Gulf Cooperation Council (GCC). In the fulfillment of the research objectives, 40 Islamic banks from the countries that make up the GCC were analyzed during the period from 2013 to 2017, which involved 200 observations to each group. With regard to CSR, an index was constructed to measure the level of disclosure in Islamic banks and conventional banks, based on 11 dimensions recommended by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOFI) No. 7 published in 2010 (1985), Ismail (1986), and Dusuki (2008), were used in the literature on the dissemination of CSR. Statistical analysis included econometric regressions using the Ordinary Least Squares (OLS) method to examine the determinants and consequences of CSR disclosure in the sample selection of banks. The results indicated a level of disclosure of Islamic RSC of 41.05%, higher than the level of its conventional peers in the region that reached a mark of 30.65%. Using Corporate Governance (CG) mechanisms to measure the determinants of CSR disclosure, the survey found a positive and significant association between the disclosure of CSR and the size of the Board of Directors of the Islamic banks studied. Thus, evidence is provided that stronger corporate governance is associated with a higher level of CSR disclosure. Another result found was the significantly negative relationship of the CEO's Duality (CEOD) and the Audit Committee Size (ACS) with the disclosure of CSR. However, the results did not show a significant association between disclosure of CSR and other variables of corporate governance. To examine the economic consequences of CSR disclosure in Islamic and conventional banks, the study used two different proxies (Market to Book Value and Tobin's Q) to measure the value of the firm. The study found no significant relationship between the proxies analyzed. It is suggested that there is a strong need to improve the current CSR disclosure practice, especially in the Islamic banks of the GCC, imposing additional restrictions on the characteristics of the Board of Directors. The results corroborate the global debate on the need for corporate governance reform, providing insights into the role-played by corporate governance mechanisms in encouraging and enhancing CSR disclosure practices and opens up fertile ground for studies involving the influence of religious roots on practices
O objetivo desta tese foi analisar a divulgação da Responsabilidade Social Corporativa (RSC) e examinar seus determinantes e consequências entre os bancos islâmicos do Conselho de Cooperação do Golfo (CCG). No cumprimento dos objetivos da pesquisa, foram analisados 40 bancos islâmicos e 40 bancos convencionais dos países que compõem o CCG, durante o período de 2013 a 2017, o que envolveu 200 observações em cada grupo. No tocante à RSC, foi construído um índice para mensurar o nível de sua divulgação em bancos islâmicos e em bancos convencionais, com base em 11 dimensões recomendadas pela norma nº 7 do Accounting and Auditing Organization for Islamic Financial Institutions (AAOFI), publicada em 2010. Com relação aos determinantes da divulgação, foram construídas hipóteses, com base nas lacunas identificadas na literatura precedente, nas Teorias de divulgação existentes e nos Modelos Islâmicos de divulgação da RSC: Modelos de Chapra (1985), Ismail (1986) e Dusuki (2008). A análise estatística compreendeu regressões econométricas utilizando o método dos Mínimos Quadrados Ordinários (MQO), para examinar os determinantes e as consequências da divulgação de RSC na seleção amostral dos bancos. Os resultados indicaram um nível de divulgação da RSC Islâmica de 41,05%, maior do que o nível de seus pares convencionais da região que alcançaram um índice de 30,65%. Usando mecanismos de Governança Corporativa (GC), para mensurar os determinantes da divulgação de RSC, a pesquisa encontrou uma associação positiva e significativa entre a divulgação da RSC e o tamanho do Conselho de Administração (CA) dos bancos islâmicos estudados. Com isso, são fornecidas evidências de que uma Governança Corporativa mais forte está associada a um nível mais alto de divulgação de RSC. Outro resultado encontrado foi o relacionamento significativamente negativo da Dualidade do CEO (DCEO) e do Tamanho do Comitê de Auditoria (TCTA) com a divulgação da RSC. No entanto, os resultados não mostraram associação significativa entre divulgação da RSC e outras variáveis de governança corporativa. Para examinar as consequências econômicas da divulgação da RSC nos bancos islâmicos e convencionais, o estudo usou duas proxies diferentes (Market to Book Value e o Q de Tobin) para mensurar o valor da empresa. O estudo não encontrou nenhuma relação significativa entre as proxies analisadas. Sugere-se que há forte necessidade de melhorar a atual prática de divulgação da RSC, especialmente nos bancos islâmicos do CCG, impondo restrições adicionais às características do Conselho de Administração. Os resultados corroboram com o debate global sobre a necessidade de reforma da governança corporativa, fornecendo insights sobre o papel desempenhado pelos mecanismos de governança corporativa no incentivo e aprimoramento das práticas de divulgação da RSC e abre campo fértil para estudos envolvendo a influência das raízes religiosas nas práticas de RSC
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Alstermark, Viktoria, and Karin Kopparmalms. "Revisionsplikten - Byråernas förändrade utbud av tjänster." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-12783.
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Syfte: I november år 2010 avskaffas revisionsplikten i Sverige för mindre företag. Med den utgångspunkten grundar sig studien i att studera och identifiera de nya förutsättningarna på revisionsmarknaden efter att revisionsplikten avskaffats. Metod: Uppsatsen är inriktad i ett kvalitativt perspektiv. Empirin som samlats in via personliga intervjuer utgår från teori om revisionspliktens avskaffande, från Europanivå till den svenska lagen, för att sedan mynna ut i en analys och en slutsats. Resultat & slutsats: Undersökningen påvisar att såväl större som mindre revisionsbyråer har haft kundförluster, men bara i enstaka fall och har inte påverkat byråerna i någon större utsträckning. Studien är för tidigt ute för att se någon radikal förändring.Aim: In November 2010, the audit is abolished for small businesses in Sweden. With that in consideration, this study will examine and identify the new conditions in the audit market after the audit requirement has been eliminated. The aim is to create an understanding of the effects that the legislative change has had on accounting firms. Method: The essay is based on a qualitative approach. The empirical data, which has been collected through personal interviews, are based on the theory of the audit abolishment, from a European level to the Swedish law, and then to culminate in an analysis and a conclusion. Result & Conclusions: The study proves that larger as well as smaller audit businesses have lost customers, but only in a few cases and has not affected the firms in any greater extent. The study has been conducted too soon to detect any radical changes.
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Silva, Aristóteles Lemos da. "Programa cheque-cidadão: avaliação e responsabilidade social do Tribunal de Contas do Estado do Rio de Janeiro." reponame:Repositório Institucional do FGV, 2008. http://hdl.handle.net/10438/8624.
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In the last decade, many basic transfer income programs have been implemented in Brazil, but the poverty levels have not decreased at the same rate as the resources invested in those programs. Lack of coordination among government, financial supporters, managers and executors of public policies are the major problems. The program 'cheque cidadão', due to the huge volume of resources spent and the participation of religious institutions in the selection and distribution of its benefits, was under an audit process, in September 2004, by the 'Tribunal de Contas do Estado do Rio de Janeiro' (TCE-RJ) government agency. The program was also object of an evaluation research by the 'Instituto de Estudo do Trabalho e Sociedade' (IETS), in May 2002, with the intention of to understand the managerial process and its impacts (effectiveness) on the focus population. The purpose of this study is to contextualize these two events in the paradigm of the New Public Management (NPM) with standards of efficiency, affectivity and effectiveness and equity, expecting to insert the TCERJ in the field of performance auditing - accountability of results – and favoring the evaluation of public policies performance as a form of contribution to correspond to the growing social demand for a government oriented toward results.
No Brasil, na última década, vários programas de transferência de renda foram implantados, mas os níveis de pobreza não têm diminuído na mesma proporção do aporte de recursos investidos nos programas. Verifica-se, especialmente, a falta de coordenação entre poderes governamentais, entre órgãos gestores, financiadores e executores de políticas públicas. O programa Cheque Cidadão, dado ao grande volume de recursos distribuídos e à participação de instituições religiosas na seleção e distribuição de benefícios, foi objeto de inspeção realizada pelo Tribunal de Contas do Estado do Rio de Janeiro (TCERJ), em Campos dos Goytacazes em setembro de 2004. No ano de 2002, foi tema de pesquisa realizada pelo Instituto de Estudo do Trabalho e Sociedade (IETS), que visava conhecer o programa em seus processos e impacto junto ao público beneficiário. Este trabalho visa à contextualização destes dois eventos nos paradigmas da Nova Gestão Pública (NGP) com indicadores de desempenho de eficiência, eficácia, efetividade e eqüidade, esperando inserir o TCE-RJ no campo das Auditorias Operacionais, e favorecendo a avaliação de políticas públicas como uma forma de contribuição para corresponder à crescente demanda social por um governo orientado para resultados.
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Neri, Marc P. "Loyalty and Fairness: A Study of the Influence of Moral Foundations on Auditors' Propensity to Subordinate their Judgment." Thesis, University of North Texas, 2016. https://digital.library.unt.edu/ark:/67531/metadc955066/.
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Subordination of judgment is a fundamental threat to auditor objectivity. Subordination of judgment occurs when auditors agree with their superiors either in spite of or without forming their own independent judgments. Many audit procedures rely on independent, critical thinking at every level of the audit team; however, a number of studies suggest that auditors tend to agree with superiors even when a superior's views clearly run contrary to generally accepted accounting principles. While there is general agreement among scholars that subordination of judgment is "bad," very little attention has been given to moral biases that might influence an auditor's tendency to subordination of judgment, or to potential remedies that could mitigate an auditor's tendency to subordinate judgment.
Moral Foundations Theory suggests that individuals tend to make intuitive, normative evaluations of situations based upon a set of personal moral biases or preferences called "moral foundations." Two specific moral foundations could influence subordination of judgment in divergent ways. The moral foundation of loyalty-respect may make agreement with a superior's views seem more acceptable than would disagreement. Meanwhile, the moral foundation of fairness may make an auditor more sensitive to the observance of rules, resulting in less subordination of judgment when a superior's views run contrary to professional rules.
Social Identity Theory suggests that in-group favoritism may exacerbate subordination of judgment in general; however, strengthening an auditor's professional identity salience (PIS) could strengthen an auditor's objectivity. PIS is the temporary, heightened awareness of an auditor's identity as a professional and their role as guardian of professional rules. As a result, PIS may interact with an auditor's innate sense of fairness, resulting in less subordination of judgment than when professional identity is less salient.
Results supported the hypothesis that auditors tend to subordinate their judgment to that of a superior, but not that PIS mitigates the effect of subordination of judgment. Results also supported the hypotheses that the moral foundations of loyalty-respect and fairness influence the tendency of auditors to subordinate their judgment to that of a superior. Specifically, auditors with higher levels of loyalty-respect were more likely to agree with a superior who suggested an incorrect accounting treatment than auditors with lower levels of loyalty-respect. Whereas, auditors with higher levels of fairness were less likely to agree with a superior who suggested an incorrect treatment than were auditors with lower levels of fairness.
Therefore, this dissertation provides evidence that moral foundations bias professional judgment and decision making in auditing and calls for further research into the influence of moral heuristics.
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Rochette, Françoise. "Entraînement auditif et musical chez l'enfant sourd profond : effets sur la perception auditive et effets de transferts." Phd thesis, Université de Bourgogne, 2012. http://tel.archives-ouvertes.fr/tel-00984032.
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Ce travail de thèse porte sur l'entraînement auditif chez des enfants sourds profonds congénitaux. Il a pour objectif d'évaluer non seulement les effets de l'entraînement auditif sur les performances auditives générales mais aussi les effets de transfert sur la perception langagière et la production de la parole. Une période prolongée de déprivation auditive entraîne des difficultés massives de réception et de production du langage, des difficultés cognitives et perturbe la maturation des voies auditives centrales qui limitent les effets de la réhabilitation de la transmission sonore (implants ou prothèses auditives). Il est donc indispensable d'apprendre aux enfants l'acte d'écouter et de développer leur acuité auditive. La première étude de ce travail évalue la méthode d'entraînement auditif le " Son en Mains ", un programme expérimental ludique qui permet la stimulation des opérations auditives générales, telles que l'identification, la discrimination, l'analyse de scènes auditives et la mémoire auditive. L'entraînement se déroule sur une période de 16 semaines à raison d'une séance hebdomadaire. Les résultats sont présentés et discutés dans les quatre premiers articles de la partie expérimentale. Ils montrent que le programme d'entraînement " Son en Mains " permet aux enfants sourds profonds une amélioration de leurs performances auditives mais surtout des effets de transfert vers les tâches non entraînées (discrimination phonétique et production de la parole). Les études 2 et 3 de cette thèse s'intéressent aux effets de l'apprentissage musical chez des enfants sourds profonds congénitaux. Ces études sont basées sur les observations effectuées chez les enfants normo-entendants qui montrent que l'apprentissage de la musique induit non seulement un traitement auditif plus fin mais aussi des effets positifs sur la cognition. Dans l'étude 2, des enfants sourds suivant des leçons de musique depuis 4 ans en moyenne montrent de meilleures performances en discrimination phonétique que les enfants sourds non musiciens issus du même établissement spécialisé. Ainsi, les scores des enfants musiciens semblent comparables à ceux obtenus avec le programme d'entraînement " Son en Mains " chez des enfants non musiciens (article 5). Enfin, la troisième étude de cette thèse explore les effets de leçons musicales sur la perception des émotions musicales et sur les capacités d'apprentissage implicite. Les résultats montrent que les enfants sourds musiciens présentent plus de difficultés que les enfants entendants non musiciens pour identifier les différentes émotions musicales (article 6). En revanche leurs capacités d'apprentissage implicite sont équivalentes (article 7). Les articles 8 et 9 représentent notre contribution méthodologique et théorique. En discussion générale, nous débattons des implications de ces résultats dans la prise en charge des enfants sourds profonds.
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Francelin, Madalena Aparecida Silva [UNESP]. "As implicações sociais da deficiência auditiva adquirida em adultos." Universidade Estadual Paulista (UNESP), 2007. http://hdl.handle.net/11449/98470.
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francelin_mas_me_botfm.pdf: 499362 bytes, checksum: be67ac7fa264efc3d42642a26a87124a (MD5)Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
O presente estudo teve por objetivo analisar as implicações da deficiência auditiva adquirida em adultos, através de uma abordagem metodológica quantiqualitativa. O dados quantitativos para a caracterização das pessoas com deficiência auditiva adquirida, foram obtidos através dos dados da classificação socioeconômica e dos dados cadastrais do prontuário clínico, enquanto que os qualitativos realizaram-se através de entrevista com questões norteadoras. Foram entrevistados seis pacientes sem acompanhante, três pacientes acompanhados do cônjuge e um paciente acompanhado da filha. Outras cinco entrevistas foram realizadas somente com os cônjuges e uma somente com o filho. Para a análise dos dados da entrevista foi utilizada a técnica de análise de conteúdo. A partir dos dados levantados, verificou-se que: 31,25% estão na faixa etária dos 40-44 anos; a maioria é do sexo masculino 62,5%; 62,5% não concluíram o ensino fundamental; 62,5% pertencem à classe Baixa Superior; a perda auditiva ocorreu quando os pacientes tinham entre 40-44 anos: 37,5%; os sintomas e queixas mais relatados foram a crise forte de labirintite 25%; traumatismo crânio encefálico: 25%; 75% apresentaram perda auditiva bilateral, sendo 18,75% com perda auditiva de grau moderado/profundo; 25,0% apresentaram perda unilateral, 12,5% de grau profundo; dos 16 casos pesquisados, 13 estavam trabalhando, sendo que, destes, 30,77% pararam de trabalhar devido ao problema auditivo e 15,38% mudaram de profissão. Nas relações familiares foi observada pela pessoa, com deficiência, a existência da autodiscriminação, discriminação do outro, dificuldade ocasionada no relacionamento, alterações no relacionamento, cobranças e, por fim, a desagregação familiar. Os familiares registraram esse impacto colocando...
Present study aimed to assess the implications of acquired hearing deficiency in adults, through a quantitative-qualitative methodological approach. Quantitative data for the characterization of people with an acquired hearing deficiency have been obtained through data from a socio-economical ranking and from data from clinic dossiers, while qualitative data was obtained through an interview with guiding questions. Six patients were interviewed with a company, three in the company of a husband or wife and one patient with the company of a daughter. Another five interviews were performed only with husbands or wives and one interview only with a son. To assess interview data a content analysis technique was used. Since obtained data, it was observed that 32.25% are 40-44 years old; most of them are male, 62.5%; 62.5% had not concluded fundamental degree; 62.5% belonged to Upper Low class; hearing loss occurred when patients were 40 - 44 years old : 37.5%; most reported symptoms and complaints were a heavy labirynthitis crisis, 25%; cranium-encephalic traumatism, 25%; 75% showed a bilateral hearing loss, 18.75%, a hearing loss of a deep-moderate degree; 25.0% showed a unilateral loss; 12.5% of a deep degree; from the 16 studied cases, 13 were working, 30.77% had stopped working due to the hearing problem and 15.38% changed their occupations. As for familiar relationships the person with the deficiency observed an auto-discrimination, other people discrimination, difficult relationships, changes in relationship, collecting, and finally a familiar desegregation. Familiars registered such an impact reporting a difficulty related to the acceptance of the problem and emphasizing the need of patience to cope with the situation and with familiar desegregation due to acquired hearing deficiency... (Complete abstract click electronic access below)
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Hauradou, Gladson Rosas. "A saúde auditiva em Manaus: reflexões sobre os serviços de atenção à saúde auditiva a partir do Centro Especializado em Reabilitação em Saúde Auditiva, Física e Visual (CER III)." Universidade Federal do Amazonas, 2016. http://tede.ufam.edu.br/handle/tede/5407.
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FAPEAM - Fundação de Amparo à Pesquisa do Estado do Amazonas
The Brazilian health policy is elevated to the status of public policy, duty of State and right of citizenship, to be enshrined in the Brazilian Constitution, together with the Welfare and Social Assistance. Since then, we have witnessed a continuous movement of advances and returns on the expanding access to various goods and services in the area of individual and collective health. Among those advances, we highlight the growing expansion of goods and services for people with disabilities. This expansion is the result of various social movements and intellectuals linked to the national and international causes. In 2002, there was the creation of the "Política Nacional de Atenção à Saúde da Pessoa Portadora de Deficiência", and in 2004, the establishment of the "Política Nacional das Pessoas Portadoras de Deficiência Auditiva", which was repealed with the emergency of the "Rede de Cuidado da Pessoa com Deficiência", in 2012, as part of the "Plano Viver sem Limite". In this context, there are the Specialized Centers of Rehabilitation which presuppose the promotion of comprehensive care according to the principles and provisions of the Brazilian health policy. Thus, we aim to analyze the hearing health care services dispensed by the Specialized Centers for Rehabilitation of Hearing Health, Physical and Visual (CER III) in Manaus. The methodology was developed considering three different times, but articulated. The methodological procedures used in the study refer to the use of qualitative approach, applying an interview script with open and closed questions to the technical team of the Auditory Module, besides of its coordinator. It is noteworthy that of all potential research subjects (10 people) was reached only 90% of what is proposed to investigate. The results show challenges which are by the shortage of human resources, equipment and materials which are related in part to insufficient allocation of financial resources that give account of the demands for health as well as in relation to the constraints linked to the current reform process of CER III. However, the team sees as positive the daily realization of access to hearing health in goods and services, even if they verify the limitations on the orders mentioned before. Also, we point out that with the completion of the reform of the CER III, and the return of the activities regularly with human, material and equipment in accordance with the care network insight the materialization of comprehensive care to the plaintiffs by hearing health in CER III in Manaus.
A política de saúde brasileira é elevada ao status de política pública, dever do Estado e direito de cidadania, ao ser consagrada na Carta Magna de 1988 juntamente com a Previdência e a Assistência Social. A partir de então se tem presenciado um movimento contínuo de avanços e regressos na ampliação do acesso aos vários bens e serviços na área da saúde individual e coletiva. Dentre os avanços destaca-se a crescente ampliação de bens e serviços destinados às pessoas com deficiência. Tal ampliação é resultado de vários movimentos sociais e de intelectuais ligados à causa tanto nacional quanto internacionalmente. Assim, data de 2002 a criação da Política Nacional de Saúde da Pessoa “Portadora” de Deficiência e em 2004 a instituição da Política Nacional de Atenção à Saúde da Pessoa “Portadora” de Deficiência Auditiva que fora revogada com a emergência da Rede de Cuidado à Pessoa com Deficiência no ano de 2012 como parte do Plano Viver Sem Limite. Nesse contexto, situam-se os Centros Especializados em Reabilitação os quais pressupõem a promoção do atendimento integral conforme os princípios e determinações da política de saúde brasileira. Desse modo, buscou-se com o presente estudo analisar os serviços de atenção à saúde auditiva dispensados pelo Centro Especializado em Reabilitação em Saúde Auditiva, Física e Visual (CER III) em Manaus. A metodologia adotada desenvolveu-se considerando três momentos distintos, porém, articulados entre si. Os procedimentos metodológicos utilizados na pesquisa referem-se ao uso da abordagem qualitativa, com aplicação de um roteiro de entrevista com questões abertas e fechadas à equipe técnica do Módulo Auditivo do CER III e junto à coordenadora do referido centro. Destaca-se que os sujeitos potenciais da pesquisa foram 10 (Dez) em sua totalidade, mas a pesquisa atingiu 90% do que se propôs investigar. Os resultados expressam desafios que se configuram na escassez de recursos humanos, equipamentos e materiais que guardam relação, em parte, com a insuficiente destinação de recursos financeiros que deem conta das demandas por saúde, bem como em relação às limitações ligadas ao processo vigente de reforma do CER III. Contudo, a equipe vê como positiva a concretização cotidiana do acesso aos bens e serviços em saúde auditiva ainda que se constatem as limitações nas ordens antes mencionadas. Além disso, destacam que com a finalização da reforma do CER III, e o retorno das atividades regularmente com recursos humanos, materiais e equipamentos em conformidade com as determinações da Rede de Cuidado à Pessoa com Deficiência vislumbra-se a materialização do atendimento integral aos demandantes por saúde auditiva no CER III em Manaus.
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De, Silva T.-A. "Voluntary environmental reporting: the why, what and how." Lincoln University, 2008. http://hdl.handle.net/10182/928.
Full textAbstract:
Society is increasingly calling for organisations to demonstrate corporate social responsibility (CSR). To fulfil this demand, organisations need to be accountable, democratic and transparent to their stakeholders. This can be achieved using a number of tools including communication about the environmental, social and economic impacts of an organisation’s actions and activities. Yet despite the importance of communicating environmental information, and society’s heightened environmental awareness, organisations are still demonstrating an insufficient commitment to environmental reporting, continuing their reluctance to be open and accountable about their environmental impacts. This suggests organisations currently have little understanding of why they should report, what they should report and/or how they should report. For environmental reporting progress to be achieved it is important that we have knowledge of how various factors influence voluntary environmental reporting engagement. This research, in contributing to and extending the body of environmental reporting knowledge, aims to provide an understanding of the Why, What and How of voluntary environmental reporting by specifically examining: why organisations should, and why organisations do, voluntarily report environmental information; what environmental information organisations should, and what environmental information organisations do, voluntarily report; and how organisations should, and how organisations do, voluntarily report environmental information. In using a combination of research methodologies this research extends prior CSR reporting studies – closing the gap between voluntary environmental reporting practice and theory, providing better insights into the underlying reasons and motivations for voluntary environmental reporting, and providing improved knowledge of the considerations made by companies as part of the voluntary environmental reporting process. In doing so, this research presents a more recent examination of voluntary environmental reporting in the annual reports of New Zealand and Australian publicly listed companies. Aspects of voluntary environmental reporting that have not been extensively examined before, particularly in Australasia, are examined. These include a focus on content-quality (as opposed to reporting quantity), an investigation of the effect of public pressure (using a combination of three proxy measures), and, through the use of qualitative research, an expansion of the insights obtained from quantitative data. This research finds that New Zealand and Australian publicly listed companies continue to have an insufficient and incorrect understanding of why they should report, what they should report and/or how they should voluntarily report environmental information. This deficient understanding results in voluntary environmental reporting in their annual reports which is inadequate – the reporting lacks meaning and purpose (i.e. has form but little or no substance), and reflects managers’ incorrect perceptions about the environmental impact of their company’s actions and activities. As a result voluntary environmental reporting in the annual reports of New Zealand and Australian publicly listed companies fails to “… give an understanding, which is not misleading, …” of the environmental consequences of an organisation’s actions and activities (adapted from Alexander & Jermakowicz, 2006, p. 132), providing little accountability to stakeholders, and serving neither external stakeholders nor those reporting well. As the demand for organisations to demonstrate accountability to stakeholders continues to increase over time it is important to develop informed environmental reporting guidance and undertake further examinations of the Why, What and How of environmental reporting.
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Francelin, Madalena Aparecida Silva. "As implicações sociais da deficiência auditiva adquirida em adultos /." Botucatu : [s.n.], 2007. http://hdl.handle.net/11449/98470.
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Orientador: Ione MoritaBanca: Telma Flores Genaro Motti
Banca: Ana Teresa de Abreu Ramos-Cerqueira
Resumo: O presente estudo teve por objetivo analisar as implicações da deficiência auditiva adquirida em adultos, através de uma abordagem metodológica quantiqualitativa. O dados quantitativos para a caracterização das pessoas com deficiência auditiva adquirida, foram obtidos através dos dados da classificação socioeconômica e dos dados cadastrais do prontuário clínico, enquanto que os qualitativos realizaram-se através de entrevista com questões norteadoras. Foram entrevistados seis pacientes sem acompanhante, três pacientes acompanhados do cônjuge e um paciente acompanhado da filha. Outras cinco entrevistas foram realizadas somente com os cônjuges e uma somente com o filho. Para a análise dos dados da entrevista foi utilizada a técnica de análise de conteúdo. A partir dos dados levantados, verificou-se que: 31,25% estão na faixa etária dos 40-44 anos; a maioria é do sexo masculino 62,5%; 62,5% não concluíram o ensino fundamental; 62,5% pertencem à classe Baixa Superior; a perda auditiva ocorreu quando os pacientes tinham entre 40-44 anos: 37,5%; os sintomas e queixas mais relatados foram a crise forte de labirintite 25%; traumatismo crânio encefálico: 25%; 75% apresentaram perda auditiva bilateral, sendo 18,75% com perda auditiva de grau moderado/profundo; 25,0% apresentaram perda unilateral, 12,5% de grau profundo; dos 16 casos pesquisados, 13 estavam trabalhando, sendo que, destes, 30,77% pararam de trabalhar devido ao problema auditivo e 15,38% mudaram de profissão. Nas relações familiares foi observada pela pessoa, com deficiência, a existência da autodiscriminação, discriminação do outro, dificuldade ocasionada no relacionamento, alterações no relacionamento, cobranças e, por fim, a desagregação familiar. Os familiares registraram esse impacto colocando... (Resumo completo, clicar acesso eletrônico abaixo)
Abstract: Present study aimed to assess the implications of acquired hearing deficiency in adults, through a quantitative-qualitative methodological approach. Quantitative data for the characterization of people with an acquired hearing deficiency have been obtained through data from a socio-economical ranking and from data from clinic dossiers, while qualitative data was obtained through an interview with guiding questions. Six patients were interviewed with a company, three in the company of a husband or wife and one patient with the company of a daughter. Another five interviews were performed only with husbands or wives and one interview only with a son. To assess interview data a content analysis technique was used. Since obtained data, it was observed that 32.25% are 40-44 years old; most of them are male, 62.5%; 62.5% had not concluded fundamental degree; 62.5% belonged to Upper Low class; hearing loss occurred when patients were 40 - 44 years old : 37.5%; most reported symptoms and complaints were a heavy labirynthitis crisis, 25%; cranium-encephalic traumatism, 25%; 75% showed a bilateral hearing loss, 18.75%, a hearing loss of a deep-moderate degree; 25.0% showed a unilateral loss; 12.5% of a deep degree; from the 16 studied cases, 13 were working, 30.77% had stopped working due to the hearing problem and 15.38% changed their occupations. As for familiar relationships the person with the deficiency observed an auto-discrimination, other people discrimination, difficult relationships, changes in relationship, collecting, and finally a familiar desegregation. Familiars registered such an impact reporting a difficulty related to the acceptance of the problem and emphasizing the need of patience to cope with the situation and with familiar desegregation due to acquired hearing deficiency... (Complete abstract click electronic access below)
Mestre
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Santos, Fernanda Pontes dos. "Efeitos do treinamento auditivo formal nas funções auditivas de crianças e adolescentes vítimas de maus-tratos e com distúrbio de processamento auditivo." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/5/5170/tde-31032015-164119/.
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Introdução: Os maus-tratos infantis são uma grande problemática em termos de saúde pública no Brasil e no mundo. Crianças vítimas de maus-tratos desenvolvem uma série de alterações físicas, emocionais e, consequentemente, sociais. A importância do entendimento e reabilitação da função auditiva tem sido amplamente estudada, no entanto, nesta população específica de crianças vítimas de maus-tratos, ainda há carência de pesquisas neste sentido. Objetivo: Verificar o efeito do treinamento auditivo formal nas funções auditivas de crianças e adolescentes vítimas de maus-tratos e com Distúrbio de Processamento Auditivo. Método: Participaram do estudo 34 sujeitos com idade entre 8 e 16 anos, vítimas de maus-tratos, atendidos em um programa de atendimento global e multidisciplinar direcionado a esta população, o Programa Equilíbrio (Programa do Departamento e Instituto de Psiquiatria da Faculdade de Medicina da USP em parceria com a Prefeitura de São Paulo). Os sujeitos foram divididos em quatro grupos (G1, G2, G3I e G3II). Todos os grupos realizaram uma avaliação de processamento auditivo inicial. Após esta avaliação inicial, G1 foi, imediatamente, submetido a Treinamento auditivo Formal (TAF) por 3 meses e reavaliado após conclusão desta intervenção; o grupo G2 foi utilizado como controle, tendo sido reavaliado, também, após 3 meses, porém sem a realização de TAF; o grupo G3 foi, inicialmente, utilizado como controle - G3I; tendo sido, a exemplo do grupo 2, reavaliado após 3 meses sem realização de TAF no período. Em seguida a esta segunda avaliação, o G3 foi submetido ao TAF e, novamente, reavaliado após a conclusão desta intervenção, funcionando, agora, também como grupo estudo - G3II. Com relação à intervenção, essa se consistiu em 12 sessões de treinamento auditivo formal, realizadas semanalmente (1 vez por semana), as quais foram estruturadas baseando-se em pesquisas anteriores, mas adaptadas, levando em consideração as particularidades da população estudada. Resultados: Foi evidenciada melhora significante nas habilidades auditivas treinadas que puderam ser visualizadas nos resultados da maioria dos testes aplicados nos grupos G1 (Estudo) e G3II após o treinamento auditivo formal. Por outro lado, não houve mudança significante nos resultados dos testes aplicados nas avaliações 1 e 2 dos grupos G2 (Controle) e G3I realizadas com espaçamento de três meses sem realização de TAF no período. Ainda foi possível visualizar correlação entre aderência, gênero e idade, e o resultado final da intervenção, e também correlação entre aderência e tipo de diagnóstico psiquiátrico. Conclusão: O Programa de TAF de 12 sessões foi eficiente para esta população no que diz respeito à melhora das habilidades auditivas avaliadas e treinadas. Houve influência na melhora das variáveis: gênero (feminino), aderência (maior aderência apresentando melhora mais acentuada) e idade (crianças menores). Além disto, a variável aderência apresentou correlação com o tipo de diagnóstico psiquiátrico, sendo vista piora na presença de, pelo menos, um diagnóstico do tipo internalizanteIntroduction: Child abuse is a big issue in terms of public health in Brazil and worldwide. Children and adolescents maltreatments develop a range of physical, emotional and social changes accordingly. The importance of understanding and rehabilitation of auditory function has been widely studied, however this specific population, there is still lack of research in this direction. Objective: To investigate the effect of formal auditory training on auditory function in children and adolescents who are victims of abuse and Auditory Processing Disorder. Method: The study included 33 subjects aged between 8 and 16 years, victims of abuse, enrolled in a program of comprehensive multidisciplinary care for this population, the Balance Program (Program of the Department and Institute of Psychiatry, Faculty of Medicine USP in partnership with the Municipality of São Paulo). The subjects were divided into four groups (G1, G2, and G3i G3II). All groups performed an initial evaluation of auditory processing. After this initial assessment, G1 was immediately subjected to Formal auditory training (FAT) for 3 months and reevaluated after completion of the intervention; G2 was used as control and was also re-evaluated after 3 months but without conducting FAT; G3 group was initially used as a control - G3i; being, such as group 2, reevaluated after 3 months without performing the FAT period. Following this second evaluation, the G3 was submitted to the FAT and again reassessed after completion of the intervention, now also working as a study group - G3II. With regard to intervention, it consisted of 12 sessions of formal auditory training held weekly (1 weekly), which were structured on the basis of previous research, but adapted, taking into account the particularities of the studied population. Results: Was evidenced significant improvement in auditory skills trained that could be visualized in the results of most tests used in G1 (Study) and G3II after formal auditory training. On the other hand, no significant change in test results applied in assessments 1 and 2 of G2 (Control) and G3i groups conducted with spacing of three months without performing the TAF period. Yet been possible to visualize the correlation between adherence, gender and age and the outcome of the intervention and also correlation between adherence and type of psychiatric diagnosis. Conclusion: The FAT program of 12 sessions was effective for this population regarding the improvement of the evaluated and trained listening skills. No influence on the improvement of the variables: gender (female), adherence (Increased grip featuring a more pronounced improvement) and age (younger children). Furthermore, the adherence variable correlated with the type of psychiatric diagnosis, worsening the presence of at least one diagnosis of internalizing type being viewed
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Cláesson, Malin. "Revisorns roll i att upptäcka bedrägerier." Thesis, Högskolan i Borås, Institutionen Handels- och IT-högskolan, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-17880.
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Revisorns roll har på senare tid kommit att innefatta mer än att säkerställa de finansiella talensriktighet. En stor del av revisorns arbetsuppgifter handlar om att tillstå sina klienter med alltyp av rådgivning. En följd av revisorns utökade arbetsuppgifter är att det ställer krav pårevisorn att inneha kunskap om en rad olika ämnen. Denna utveckling har kommit attinnebära att allmänheten anses ha höga förväntningar på revisorn i dess yrkesroll.Tidigare forskning visar att bedrägerier inom organisationer har ökat på senare tid och att dethar kommit att bli ett ökat problem i samhället. I och med indikationer på att bedrägerier iorganisationer har ökat anses allmänheten också ha förväntningar på att revisorn skallupptäcka bedrägerier när de utför revision. Revisorerna själva anser däremot inte att det är ettsyfte med revisionen att upptäcka eventuella bedrägerier. Forskare menar dock attallmänhetens förväntningar är så pass höga att revisorerna måste ta hänsyn till detta krav.Tidigare forskning samt de tillfrågade revisorerna bekräftar att bedrägerier i företag är mycketproblematiska att upptäcka med hänsyn till det faktum att de inte enskilt har någon storpåverkan på de finansiella räkenskaperna för ett bolag.Meningsskiljaktigheter råder mellan revisorerna och användarna kring revisorns roll och bådetidigare forskning samt de revisorer jag har intervjuat i denna studie vittnar om att det råderett förväntningsgap mellan de olika parterna. En vanlig missuppfattning menar revisorerna imin undersökning är att allmänheten tror att revisorerna reviderar och kontrollerar pådetaljnivå. I både tidigare forskning samt empiriskt underlag finner jag uppfattningen attkunskapen kring revisorns roll måste öka. Tidigare forskning och de tillfrågaderespondenterna är överens om att information är huvudnyckeln till att minska deförväntningsgap som råder och som från revisorernas sida uppfattas som mycket olyckligt.Studien har gjorts i syfte att med kvalitativa semistrukturerade intervjuer med revisorerklargöra hur revisorerna själva ser på sin roll att upptäcka bedrägerier i organisationer.Studien består sammanlagt av åtta respondenter representerade på fyra revisionsbyråer varavtre stycken är stora revisionsbolag och en mindre revisionsbyrå. Resultatet av denna studievisar att revisorerna är överens om att upptäcka bedrägerier inte är ett huvudmål medrevisionen utan utgör endast en del. Revisorerna i studien menar att det är deras uppgift attgranska utifrån väsentlighet och risk. Samtliga respondenter menar att det är ledningensansvar att upptäcka bedrägerier men framförallt betonar de vikten av att förebyggabedrägerier med hjälpa av goda interna kontroller.Program: Civilekonomprogrammet
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CORDEIRO, Wandegreice Santana. "Internet e práticas sociais : identidades e “vozes surdas” em comunidades virtuais." Universidade Federal Rural de Pernambuco, 2017. http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/7597.
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Esa pesquisa se propone a analizar prácticas sociales de sordos y de aquellos que llevan las voces sociales de los sordos, en el ambiente virtual de la internet, específicamente en redes sociales. El objetivo fue comprender regularidades en esas prácticas que pueden potencializar o limitar el juego de voces que luchan socialmente por la inclusión y reconocimiento de identidades sordas. Para tanto, algunos conceptos centrales son profundizados al ancho de la pesquisa: prácticas sociales; redes sociales; discurso; dialogismo; identidades. Esos son los ejes rectores acerca de los cuales conducimos la discusión. Sustentamos como punto congruente la perspectiva histórico cultural, de la escuela de Vigotski (1998; 2000; 2005) e Bahktin (1994; 2004), que considera las raíces sociales, culturales e políticas del individuo en cuanto sujeto de la acción. Es una pesquisa de naturaleza cualitativa, cuja metodología fue realizada a través de etnografía virtual, con observación participante en grupos de una red social en la internet, los cuales abordan temáticas relacionadas a la sordera. A través de la análisis dialógica del discurso, fue posible verificar las tensiones e los movimientos existentes entre voces en los enunciados, en mensajes e comentarios, para comprensión de posibles regularidades discursivas que favorecen/desfavorecen prácticas inclusivas a la persona sorda e su identidad. Llegamos a la conclusión de que no existe una centralidad cultural de los sordos, porque el discurso apunta una heterogeneidad cargada de identidad de voces sociales.
Esta pesquisa se propõe a analisar práticas sociais de surdos e daqueles que carregam as vozes sociais dos surdos, no ambiente virtual da internet, especificamente em redes sociais. O objetivo foi compreender regularidades nessas práticas que podem potencializar ou limitar o jogo de vozes que lutam socialmente pela inclusão e reconhecimento das identidades surdas. Para tanto, alguns conceitos centrais são aprofundados ao longo da pesquisa: práticas sociais; redes sociais; discurso; dialogismo; identidades. Esses são os eixos norteadores em torno dos quais conduzimos a discussão. Sustentamos como ponto congruente a perspectiva histórico cultural, da escola de Vigotski (1998; 2000; 2005) e Bahktin (1994; 2004) que considera as raízes sociais, culturais e políticas do indivíduo enquanto sujeito de ação. Trata-se de uma pesquisa de cunho qualitativo, cuja metodologia realizou-se através de etnografia virtual, com observação participante em grupos de uma rede social na internet, os quais abordam temáticas relacionadas à surdez. Através da análise dialógica do discurso, foi possível verificar as tensões e os movimentos existentes entre vozes nos enunciados, em postagens e comentários, para compreensão de possíveis regularidades discursivas que favorecem/desfavorecem práticas inclusivas à pessoa surda e sua identidade. Concluímos que não há uma centralidade cultural surda, pois os discursos apontam e manifestam uma heterogeneidade identitária carregada de vozes sociais.
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Svensson, Anna, and Elinor Malm. "Projektredogörelse för Handboken - visuella, auditiva, kinestetiska och taktila undervisningsmetoder." Thesis, Malmö högskola, Fakulteten för lärande och samhälle (LS), 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-29743.
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Projektredogörelsen redovisar tillsammans med tillhörande gestaltning den undersökning som vi har gjort. Vi har genomfört kvalitativa observationer av 16 lektioner i år 1-5, där vår fokus låg på metoderna som användes i undervisningssituationerna. Syftet med observationerna är att samla in material att använda till framställning av gestaltningen, Handboken, vilken är en metodhandbok som har sina rötter i den av oss upplevda brist på litteratur som beskriver hur undervisning, baserad på huvudämnet KME: s grundvalar, skulle kunna se ut. Metodhandbokens syfte är att stödja och inspirera pedagoger som vill arbeta med det vidgade språkbegreppet för att stimulera elevers olika lärstilar och tillsammans med eleverna utveckla meningsfulla och meningsskapande lärandeprocesser. Samtliga metoder som observerades finns presenterade i handboken, vilka också utgör grunden för vår gestaltning. I projektredogörelsen beskrivs det hur vi inspirerade av etablerad forskning kring lärstilar samt utifrån ett KME- perspektiv analyserat och tolkat vårt empiriska material. Detta har kompletterats med ytterligare metoder, egenkomponerade eller inspirerade av litteratur samt pedagoger vi mött under åren, för att upplägget i boken skulle bli multimodalt. Nyckelord: KME, gestaltning, multimodalitet, vidgat språkbegrepp, reception, lärstilar, estetik, kunskap.
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Danelutti, Uiara Cristina Viana. "Comportamento social de lactentes no primeiro trimestre de vida em resposta aos estimulos visual e auditivo." [s.n.], 2010. http://repositorio.unicamp.br/jspui/handle/REPOSIP/309630.
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Orientador: Heloisa Gagheggi Ravanini Gardon GagliardoDissertação (mestrado profissional) - Universidade Estadual de Campinas, Faculdade de Ciencias Medicas
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Resumo: Este estudo analisou o comportamento social de lactentes por meio da comparação da resposta sorriso/vocalização para estímulos visual e auditivo (sorriso, meneio de cabeça e fala) aplicados por examinador e mãe. A pesquisa foi seccional no primeiro, segundo e terceiro meses de vida. Os lactentes foram selecionados no Centro de Estudos e Pesquisas em Reabilitação "Prof. Dr. Gabriel O. S. Porto" da Faculdade de Ciências Médicas da Universidade Estadual de Campinas, após autorização dos responsáveis institucionais. Foram incluídos lactentes nascidos a termo com peso adequado para idade gestacional, que passaram na triagem auditiva neonatal e triagem visual, cujos pais assinaram o Termo de Consentimento Livre e Esclarecido. Foram excluídos lactentes com infecções e/ou malformações congênitas diagnosticadas no berçário e que permaneceram em Unidade de Terapia Intensiva Neonatal. Para avaliação dos lactentes foi utilizado adaptação da prova 3 do Método para Avaliação da Conduta Visual de Lactentes que avalia o comportamento de sorrir e vocalizar em resposta a determinados estímulos. Os dados foram transcritos para o banco de dados do programa computacional SPSS 14. A análise dos resultados foi realizada a partir de estudo descritivo e comparativo das respostas sociais dos lactentes para estímulos visuais e auditivos, oferecidos por diferentes aplicadores. A análise de concordância entre aplicadores em cada mês e estímulo foi realizada pelo coeficiente Kappa. Para análise comparativa das variáveis categóricas, mês, aplicador e estímulo, utilizou-se o método das Equações de Estimação Generalizadas. A amostra constituiu-se de 157 lactentes, sendo 57 no primeiro, 55 no segundo e 45 no terceiro. Os resultados mostraram que as respostas dos lactentes apresentaram concordância para mãe e examinador no segundo mês, quando o estímulo aplicado foi visual. No terceiro mês, houve concordância de respostas entre examinadores para os estímulos visual e visual/auditivo. Na análise comparativa da resposta sorriso, com os fatores mês e estímulo verificou-se diferença (p-valor=0,0001), evidenciada entre o 1º e 2º e entre o 1º e 3º meses, com maiores freqüências de respostas sorriso desencadeadas pelo estímulo visual/auditivo. Na análise das respostas de vocalização, observou-se diferença para o mês, estímulo e aplicador. Para o mês e estímulo encontrou-se pvalor= 0.0001; para o aplicador obteve-se p-valor = 0.0002. Na comparação entre sexo, não foi obtida diferença estatística. Os resultados indicaram que o estímulo que mais desencadeou respostas sociais dos lactentes, tanto para mãe quanto examinador foi o visual associado ao auditivo. No primeiro trimestre de vida, a resposta social mais freqüente foi o sorriso e esta resposta não dependeu do aplicador. A resposta social de vocalização foi significativamente mais freqüente para a mãe. De modo geral, os lactentes apresentaram-se mais aptos para as interações sociais no terceiro mês de vida e a face materna associada a sua fala mostrou-se como o fator que desperta maior interesse do lactente para a comunicação com o outro
Abstract: This study analyzed the social behavior of infants by comparing the responses smiling/vocalization to visual and hearing stimuli (such as smiling, head movements and speech) applied by mothers and researchers. Research was conducted during the first, second and third months of life. The infants were selected at the Center for Studies and Research on Rehabilitation "Prof. Dr. Gabriel O. S. Porto" of the School of Medical Science at the State University of Campinas (UNICAMP) after getting informed consent from the parents or the adult responsible for the infant. We have included full term adequate birth weight infants who had passed the neonate hearing and visual screenings. We have excluded infants who were diagnosed with infections and/or congenital malformation in the nursery and remained in the Neonate Intensive Care Unit. Infants were assessed with an adaptation of test 3 of the Guide for the Assessment of Visual Ability Infants, which evaluates smile and vocalization behaviors as response to certain stimuli. The data were exported to an SPSS 14 database. Result analysis was carried out through a descriptive and comparative study of the infants' social responses to visual and hearing stimuli offered by different applicants. Analysis of agreement among applicants for every month and stimuli was calculated using the Kappa coefficient. In order to analyze comparatively the categorical variables month, applicant and stimulus the Generalized Estimating Equations method was used. The sample consisted of 157 infants: 57, 55, and 45 in the first, second, and third months respectively. Results showed that the infants' responses presented agreement for mother and researcher in the second month when visual stimulus was applied. In the third month, there was agreement in responses for visual as well as visual combined with hearing stimuli. In the comparative analysis of smile responses for month and stimuli variables, there was significant difference (p-value=0,0001) between the first and second months and first and third months. The greatest frequency of smile responses were generated by the combination of visual and hearing stimuli. In the comparative analysis of vocalization there were differences for all three variables (month, stimulus, and applicant). For month and stimulus, p-value was 0,0001; for applicant p-value was 0,0002. There were no statistical differences between sex. Results indicate that visual stimulus associated with hearing stimulus generates the greatest number of infants' social responses, both when mothers and when the applicants conducted the stimuli. In the first trimester of life, the most frequent social response was smiling, and this response did not depend on who was applying the stimulus. Vocalization as a social response was significantly more frequent when mothers were applying the stimulus. In general, infants were more apt for social interactions in the third month of life; mother's face associated with her voice was the combination that stimulated the greatest interests in the infants for communication with others
Mestrado
Saude, Interdisciplinaridade e Reabilitação
Mestre em Saúde, Interdisciplinaridade e Reabilitação
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Mira, Cristina Isabel Barradas. "Comportamentos de jogo e competências sócio-emocionais na criança com deficiência auditiva." Master's thesis, Universidade de Évora, 2018. http://hdl.handle.net/10174/22980.
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Objetivo: Descrever e comparar os comportamentos de jogo e as competências sócio-emocionais de crianças com deficiência auditiva e crianças com desenvolvimento típico.
Método: Participaram no estudo 12 crianças em idade pré-escolar, 6 com deficiência auditiva e 6 com desenvolvimento típico. Os comportamentos de jogo em recreio foram acedidos através do sistema de observação de Lindsey e Colwell (2013) adaptado, equacionando-se o tipo de jogo prevalente. As competências sociais, agressividade e ansiedade das crianças em estudo foram avaliadas através do Social Competence and Behavior Evaluation Scale (SCBE) e a Teoria da Mente foi avaliada através de três provas: a prova de Desire Task, e duas provas de False Belief Task.
Resultados: Não foram encontradas diferenças significativas no período despendido a brincar durante o recreio, ambos os grupos (ouvintes vs. não ouvintes) apresentaram uma clara preferência em brincar com pares com o mesmo estatuto auditivo, p<0.05. Foram apenas verificadas diferenças significativas face ao tipo de jogo de faz de conta, sendo mais prevalente no grupo de crianças ouvintes, p<0.05. Relativamente às variáveis Teoria da Mente, Agressividade e Ansiedade, não foram verificadas diferenças significativas entre grupos. As crianças ouvintes revelaram valores superiores ao nível das competências sociais, p=0,008
Conclusões: Com este estudo concluiu-se que há uma comum preferência das crianças pela interação com pares com o mesmo estatuto auditivo, existindo apenas diferenças significativas entre grupos quanto ao jogo faz de conta, sendo mais frequente no grupo de controlo. Concluiu-se também que as crianças ouvintes são socialmente mais competentes que as crianças com DA e ambos os grupos apresentam dificuldades na Teoria da Mente; Play Behaviours and Social-Emotional Competence in Deaf or Hard of Hearing Children
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Objective: Description and comparison of the play skills and socioemotional competences between deaf children and typical development children.
Methods: 12 children in school-age participated, 6 in each group. The assessment used to measure play skills on the children playground was an observational system adapted by Lindsey and Colwell (2013), categorized by the different types of play. Social skills, aggressive and anxiety behaviours were assessed by Social Competence and Behavior Evaluation Scale (SCBE) and Mind Theory was evaluated by three different tasks: a Desire Task, and two False Belief Tasks.
Results: Results do not show significant differences during playground time, both groups demonstrate preference for playing with same hearing status peers. Only in the “Make-Believe” game was found a significant difference, predominantly in hearing kids. As for Mind Theory, aggressiveness and anxiety categories there were no significant differences. In its turn, hearing children revealed to be more socially capable than deaf children.
Conclusions: It was concluded with this study that there is a preference for the interaction with peers of the same hearing status, with significant differences only found in the “Make-Believe” game, more frequently in the control group. It was also concluded that hearing children are more socially capable than deaf children and that both groups present difficulties in Theory of Mind.
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Vieira, Gislene Inoue. "Política Nacional de Atenção à Saúde Auditiva: o caso do município de São Paulo." Universidade de São Paulo, 2013. http://www.teses.usp.br/teses/disponiveis/6/6135/tde-16122013-133238/.
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Introdução: A saúde auditiva é um tema de relevância pública, devido ao seu grau de importância relacionado à comunicação e consequente qualidade de vida. Objetivo: analisar a implementação das ações em saúde auditiva, particularmente da Política Nacional de Atenção à Saúde Auditiva (PNASA), no município de São Paulo, identificando ações em Promoção da Saúde. Para tanto, pretende-se: identificar os principais documentos relacionados à saúde auditiva, desenhando sua trajetória; descrever a rede de atendimento no município, utilizando dados quantitativos e observação de espaços de negociação; investigar a representação da equipe de profissionais da área acerca do conceito de saúde auditiva e da implementação da Política Nacional em suas práticas diárias. Metodologia: pesquisa do tipo exploratória, descritiva, de abordagem qualiquantitativa, na qual coletaram-se dados oriundos de documentos oficiais; dos sistemas de informação; da observação de fóruns regionais e; da entrevista com os profissionais que fazem parte da equipe de atenção à saúde auditiva, de três centros de alta complexidade do município. A análise das entrevistas baseou-se na metodologia do Discurso do Sujeito Coletivo (DSC). Resultados e Discussão: foi possível identificar três momentos históricos nas ações em saúde auditiva, com dois marcos, a implementação da Política Nacional de Atenção à Saúde Auditiva e do atual Plano Viver sem Limite. Os dados quantitativos evidenciam um crescimento na concessão de aparelhos de amplificação sonora individual e implantes cocleares, bem como na realização de procedimentos, porém ainda aquém do esperado em relação ao acompanhamento e a terapia. Os discursos evidenciam uma tendência ao pensamento voltado ao modelo biomédico e identificam sucessos, dificuldades e elencam sugestões de modificações nos processos normativos, uma vez que a relação entre as normas e as práticas, majoritariamente mostrou-se ineficaz. Conclusão: o momento é de mudanças: o que já foi uma conquista, continua requerendo esforços e diálogo para concretizar-se de fato no dia a dia de todos os envolvidos, facilitando os processos e o acesso a uma vida mais saudável e justaIntroduction: Hearing health is an issue of public importance, due to its impact on communication and therefore the quality of life for people. Objective: To assess the implementation of actions in hearing health, particularly the National Policy for Hearing Health Care (PNASA) in the city of São Paulo, identifying actions in Health Promotion. To achieve this goal we identify key documents related to hearing health, establishing its trajectory; Describe the network of hearing health care in the city, through quantitative data and observation of negotiation spaces; Investigate the representation of hearing health professionals about the concept of hearing health and the implementation of PNASA in their daily practices. Methodology: This is an exploratory, descriptive research with qualitative and quantitative approaches. Data were collected from official documents and from SUS´s Information Systems; from the observation of regional meetings and, interviews with hearing health team members from three high complexity centers in the municipality of São Paulo. Data analysis was based on the methodology of Collective Subject Discourse (DSC). Results and Discussion: It was possible to identify three historical moments in the hearing health actions with two landmarks, the implementation of PNASA and the current \"Plano Viver sem Limite\" (Living with no limits plan). Quantitative data show a general increase in accreditation of services, in concessions of hearing aids and coclear implants, as well as in procedures; in relation to monitoring and therapy, growth is still insufficient. The DSCs shows a tendency to thoughts tuned with the biomedical model; it identifies successes and difficulties and makes suggestions for changes in the regulatory processes, since the relationship of standards to practices proved largely ineffective. Conclusion: It´s time to change: what was once an achievement requires continued efforts and dialogue in order to really incorporate facilitating processes and access to a healthier and fair life to all involveds daily routine
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Junker, Rémi. "Déficience auditive et intégration socio-économique : Etude de cas." Paris 5, 1988. http://www.theses.fr/1988PA05H077.
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Une approche des situations connues par de jeunes adultes sourds actifs ou en quête d'emploi a été menée à partir d'une enquête portant sur 4 échantillons de protagonistes plus ou moins directs de ces réalités (soit, 325 déficients auditifs issus des promotions 1967 à 1983 de classes de type cap d'un établissement spécialisé, 137 employeurs, agents de maîtrise et collègues entendants de ces derniers, 48 représentants de différentes structures institutionnelles - telles que l'ANPE, la Cotorep, l'inspection du travail ou les syndicats patronaux et ouvriers- et 20 militants associatifs). L'analyse des historiques professionnels s'attache particulièrement à l'appréhension des modalités d'entrée et de sortie d'entreprise, d'adaptation technique et relationnelle au poste de travail ainsi qu'aux possibilités de promotion existantes, notamment au regard de la formation continue. Ces éléments sont examinés en référence à un corpus plus large de données statistiques et législatives tandis qu'un parallèle est dressé avec nombre d'observations résultant d'études antérieures. Il apparaît qu'aux contraintes propres à certains contextes de travail s'ajoute l'incidence d'un ensemble de représentations ayant trait aux sourds et à la surdité. En égard à la récurrence des lacunes informationnelles relatives aux thématiques abordées, plusieurs axes d'investigation susceptibles d'orienter l'organisation de nouvelles recherches se trouvent suggérésThis questionning of varied facts and opinions dealing with deaf young adults at work or seeking a position mainly relies on a monograph-survey including information collected from 4 different samples (i. E. 325 former students who left a special vocational school between 1967 and 1983, 137 firm managers, supervisory staff members and colleagues of these hearing impaired workers, 48 institutional actors -such as executives belonging to state commissions for disabled people or employment agencies, factory inspectors, labor unionists. . . -and 20 deaf or hearing officers of specific associations for sport, culture or education etc. ). The author raises a systematic apprehension of professional stories which particularly underlines the ways of entering and quitting a job, adapting to technical and relational working conditions and attempting to reach a promotion. These items are investigated from a multi-sided viewpoint. Extra statistical and legal data are concurrently provided whilst a large account of various previous research leads to diagnose a rather complex situation made of social representations added to obvious material contingencies. Emphasis is laid on a major need for achievement of further scientific consideration of the topic that may be run along several suggested approaches
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Salazar, Bugueño Ana María. "Pérdida auditiva por contaminación acústica laboral en Santiago de Chile." Doctoral thesis, Universitat de Barcelona, 2013. http://hdl.handle.net/10803/98298.
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La Organización Mundial de la Salud (OMS) ha estimado que, aproximadamente, 278 millones de personas presentan déficit auditivo en el mundo; que el 50% de las pérdidas auditivas podrían evitarse mediante prevención, un diagnóstico precoz y una gestión eficaz y que, más de 4.000.000 de años de vida saludable se perdieron debido a las pérdidas auditivas inducidas por ruido. Lo anterior hace necesario establecer un modelo para predecir la pérdida auditiva por contaminación acústica laboral, el cual permita adoptar las medidas preventivas necesarias para disminuir la prevalencia de esta patología a nivel poblacional, y los impactos que ella genera.
Se efectuó un estudio de casos y controles (retrospectivo, observacional y analítico). La muestra estudiada correspondió a un total de 352 empresas y 3.654 trabajadores. Se realizó un modelo multivariado de regresión logística para estimar la asociación entre pérdida auditiva y los factores de riesgos que la originan.
El 92.1 % de la muestra son hombres (3.365 trabajadores) y el 7.9 % son mujeres (289 trabajadoras). No existen diferencias significativas entre hombres y mujeres respecto de su distribución etaria y tiempo de exposición a contaminación acústica (p>0.5), sin embargo, existen diferencias significativas entre hombres y mujeres respecto del nivel de contaminación acústica (p<0.5).
El 15.02 % de la población estudiada, independientemente del sexo, presenta pérdida auditiva por contaminación acústica laboral, no existiendo diferencias significativas entre hombres y mujeres (p>0.05).
El daño auditivo varía significativamente respecto de la edad, tiempo de exposición y nivel de contaminación acústica (p<0.5). Existe una asociación positiva entre daño auditivo y edad, tiempo de exposición y nivel de contaminación acústica, es decir, a medida que aumenta la magnitud de estas variables aumenta la probabilidad de pérdida auditiva.
El inicio de una condición de riesgo de pérdida auditiva, se da a partir de: una edad igual o superior a 28 años (RM=2.489), un tiempo de exposición igual o superior a 5 años (RM=2.883) y un nivel de contaminación acústica igual o superior a 85 dBA (RM=2.759).
La distribución de las empresas en el espacio geográfico no muestra relación con respecto del comportamiento propio de su actividad económica al interior de sus dependencias, asociado al daño auditivo que causa o no a sus trabajadores.The World Health Organization (WHO) has estimated that approximately 278 million people have hearing loss in the world that 50% of hearing loss could be avoided through prevention, early diagnosis, and adequate treatment. In addition, over four million years of healthy life were lost due to labour related noise pollution. These facts makes necessary to establish a model to predict hearing loss due to workplace noise that would enable to take preventive measures needed to reduce the prevalence of this pathology and its consequences in the population. We performed a case-control study (retrospective, observational and analytical). The population studied comprised a total of 352 companies and 3,654 workers. We performed a logistic regression model to estimate the association between hearing loss and the risk factors that cause it. 92.1% of the sample was men (3,365 workers) and 7.9% was women (289 workers). No significant differences was found between men and women with regard to age distribution and time of exposure to noise (p> 0.5), however, there was significant differences between men and women regarding the level of noise exposure (p <0.5). 15.02% of the population studied, regardless of sex, presented hearing loss due to workplace noise exposure, with no significant differences between men and women (p> 0.05). The hearing damage varies significantly with respect to age, exposure time and noise level (p <0.5). There is a positive association between hearing impairment and age, exposure time and noise level, i.e, increasing the magnitude of these variables increases the likelihood of hearing loss. The onset of a condition of risk for hearing loss is given from: age less than 28 years (OR = 2.489), an exposure time equal or higher than 5 years (OR = 2883) and a level of noise equal or higher than 85 dBA (OR = 2.759). The distribution of firms within the geographical space is independent of their business practices within their premises, with respect of hearing damage caused or not to their workers.
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Lima, Mariana Batista. "O papel da resiliência nas tarefas de escuta dicótica em adolescentes em situação de risco social." Pontifícia Universidade Católica do Rio Grande do Sul, 2013. http://hdl.handle.net/10923/5020.
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Previous issue date: 2013This research has been structured based on two articles: a systematic review of literature and an empirical article. The review included 46 articles from the past 10 years, in order to verify which dichotic listening tests were most applied on adolescent population and which was the most frequent purpose. Those were analysed based on four topics: age group, most commonly used tests, purpose of dichotic listening tests and the most frequent pathologies. It was found that 39. 13% of studies used the Consonant-vowel Dichotic Test, often used to verify cerebral laterality. Digits Dichotic Test was present in 28. 26% of the studies, followed by 15. 21% of Alternate Dissyllable Test (SSW). The most frequent aim was to analyse auditory laterality (21. 73%). As for the empirical study, it was attended by 40 adolescents aged between 9 and 15 years, all male. They were separated in two groups (Vulnerables and Resilients) based on their performance in the Resiliency Scale for Children and Adolescent, in order to verify their performance in tasks of Auditory Processing and subscales of resiliency.The results indicated a tendency toward better performance on the Resilient group subscales and, in Auditory Processing tasks, results were significant on Digits Dichotic Test for left ear (binaural integration skills) and right ear (binaural separation skills). Dichotic listening tasks are nowadays seen as a fast, efficient, easily applicable alternative for verifying the performance of individuals of all ages in tasks of hemispheric integration and brain lateralization. Recent studies have shown differences in auditory processing tests performance of socially vulnerable adolescents. Thus, it is extremely important to understand which impact adverse social situations may have on cognitive functioning and, thenceforth, determine the best tests to be applied when the objective is to investigate the inter-hemispheric communication, brain lateralization and behavioral pattern of the Central Auditory Processing.
A presente dissertação é estruturada a partir de dois artigos: uma revisão sistemática da literatura e um artigo empírico. Foram incluídos na revisão sistemática, 46 artigos dos últimos 10 anos, a fim de verificar quais os testes de escuta dicótica são mais utilizados na população adolescente e qual o objetivo mais frequente. Estes foram analisados a partir de quatro características: faixa etária, testes mais utilizados, finalidade dos testes de escuta dicótica e as patologias mais frequentes. Verificou-se que 39,13% dos estudos utilizaram o Teste Dicótico Consoante-Vogal que frequentemente é utilizado para verificar a lateralidade cerebral. O Teste Dicótico de Dígitos esteve presente em 28,26% dos estudos seguido pelo Teste de Dissílabos Alternados (SSW), com 15,21%. Analisar a lateralidade auditiva foi o objetivo mais frequente com 21,73%. No estudo empírico, participaram da pesquisa, 40 indivíduos com idade entre 9 e 15 anos, todos do sexo masculino.Os adolescentes foram separados em dois grupos (vulneráveis e resilientes) a partir do desempenho na Resiliency Scale for Children and Adolescent, com objetivo de verificar o desempenho destes adolescentes em tarefas de Processamento Auditivo e nas subescalas de resiliência. Os resultados apontaram uma tendência de melhor desempenho nas subescalas do grupo mais resiliente e nas tarefas de Processamento Auditivo foram significativos os resultados do Teste Dicótico de Dígitos da orelha esquerda (habilidade de integração binaural) e Teste Dicótico de Dígitos da orelha direita (habilidade de separação binaural). Estudos recentes mostraram diferenças no desempenho de adolescentes em situação de vulnerabilidade social em testes de processamento auditivo. É importante compreender o impacto que situações sociais adversas podem ter sobre o funcionamento cognitivo. De uma forma geral, os resultados mostraram uma discreta relação entre os sujeitos mais vulneráveis ao risco social e as tarefas que exigem habilidades de Processamento Auditivo.
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Mamani, Adriana Elizabeth, and Juana Lourdes Quena. "El Abordaje del Trabajador Social en las tramas socio-familiar de niños que presentan hipoacusia infantil severa." Bachelor's thesis, Universidad Nacional de Cuyo. Facultad de Ciencias Políticas y Sociales, 2014. http://bdigital.uncu.edu.ar/6599.
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La presente tesina tiene como finalidad el abordaje de la problemática de la discapacidad auditiva denominada hipoacusia, comprendiendo los diferentes momentos que transita el niño/a y su familia, ya sea en el ámbito de salud con su tratamiento médico, el educativo en su inserción en educación especial y, la relación con los profesionales que intervienen en dicho proceso.
Es importante el rol de la familia y su lucha frente al encuentro de la discapacidad de uno de sus miembros, el ámbito de la familia es el primer ámbito en donde se lleva a cabo el proceso de socialización primaria, para su posterior inclusión en la sociedad. Por lo tanto, la familia, la escuela, el Trabajo Social, los profesionales que intervienen en el tratamiento de los niños con hipoacusia, son parte de un proceso que deben trabajar mancomunadamente buscando la inclusión, participación y la igualdad como sujetos de derecho, que permita el desarrollo máximo de sus potencialidades.Fil: Mamani, Adriana Elizabeth. Universidad Nacional de Cuyo. Facultad de Ciencias Políticas y Sociales.
Fil: Quena, Juana Lourdes. Universidad Nacional de Cuyo. Facultad de Ciencias Políticas y Sociales.
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Andersson, Sandra, and Susanne Mårtensson. "Delaktighet i den auditiva miljön Elever och pedagogers upplevelser av ett ljudutjämningssystem." Thesis, Malmö högskola, Fakulteten för lärande och samhälle (LS), 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-35339.
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SammanfattningSandra Andersson och Susanne Mårtensson (2015). Delaktighet i den auditiva miljön. Elevers och pedagogers upplevelser av ett ljudutjämningssystem. (Participation in the auditory environment. Students and teachers experiences of a sound system.). Specialpedagogprogrammet, Skolutveckling och ledarskap, Lärande och samhälle, Malmö högskola.ProblemområdeAlla elever påverkas av den auditiva miljön. Förmågan att lyssna, höra, förstå och komma ihåg är beroende av miljön. Under vår studietid har elevers inlärningsmiljö diskuteras och hur en miljö kan inverka på ett barns inlärning och beteende.Syfte och preciserade frågeställningarSyftet med vår studie är att undersöka elevers respektive pedagogers uppfattning kring effekterna av ett ljudutjämningssystem samt studera vilka effekter ett ljudutjämningssystem kan ha i en grundskoleklass. De preciserade frågeställningarna är: vad händer när ljudutjämningssystemet är igång i klassrummet? Vilken påverkan upplever eleverna och pedagogerna att ett ljudutjämningssystem har i klassrummet gällande koncentrationsförmåga, arbetsro och delaktighet i den auditiva miljön? Teoretisk ramVår studie tar stöd av det sociokulturella perspektivet samt i systemteorin. Kommunikativa processer är centrala i det sociokulturella perspektivet och utvecklar barns kunskaper och färdigheter. Vårt sätt att agera, tänka, kommunicera och uppfatta verkligheten beror på de sociala och kulturella erfarenheterna vi upplevt. Systemteorin bygger på att se världen i helheter. Studien har en kvalitativ design. Huvuduppgiften för det kvalitativa synsättet är att tolka och förstå de resultat som framkommer. Vi vill tolka och förstå elever och pedagogers upplevelser av ett ljudutjämningssystem. MetodObservationer och intervjuer används för att samla in empiri. Intervjuer är vår centrala metod. Vi vill skapa djupare förståelse av elevernas och pedagogernas upplevelser av systemet och dess påverkan på klassrumsmiljön. Innan intervjuerna genomfördes gjordes en enkät för att utkristallisera intervjufrågor. I studien använder vi oss av triangulering för att nå större tillförlitlighet med det sammantagna resultatet. Resultat med analysStudiens resultat presenteras i observationer, intervjuer med elever och intervjuer med pedagoger. Samtliga elever anser att hörbarheten blivit bättre genom ljudutjämningssystemet. De anser att de hör både pedagog och klasskamrater bättre med hjälp av ljudutjämningssystem. Det råder delade meningar gällande användningen av elevmikrofonen. Några elever tar även upp perspektivet som berör pedagogens placering i klassrummet. När systemet används är pedagogens placering oväsentlig, liksom elevens. Detta ökar delaktigheten i klassrummet. Pedagogerna upplever att de sparar sin röst, vilket även eleverna påpekar. Den största vinsten enligt eleverna är att de alltid hör pedagogen, oavsett ljudnivå i klassrummet.KunskapsbidragetStudien visar att elever med hörselnedsättning, koncentrationssvårigheter och autismspektrumtillstånd gynnas av ljudutjämningssystem. Två positiva effekter som vi ser är att dessa elever kan ha valfri placering i klassrummet och att de har lättare att tillgodogöra sig det pedagogen delger. Specialpedagogiska implikationerSom specialpedagog är den auditiva miljön viktig att kartlägga eftersom den har stor påverkan på elevers möjlighet till inlärning samt deras fysiska och psykiska mående. Flertalet av studierna vi läst lyfter fram hur elever i behov av särskilt stöd påverkas av undervisning i dåliga ljudmiljöer. Som blivande specialpedagoger har vi fått upp ögonen gällande vikten av den auditiva miljön för elevers mående, möjlighet till inlärning, utveckling och delaktighet.Nyckelordauditiv miljö, barn i behov av stöd, delaktighet, inlärning, ljudutjämningssystem, specialpedagogikAbstractAll students are affected by the auditory environment. The ability to listen, hear, understand and remember is dependent on the environment. During our study are students' learning environment discussed and how the environment can affect a child's learning and behavior.The purpose of our study is to investigate students 'and teachers' perception of the impact of a sound system and study what effects a sound system can have in a primary school class. The issues are: what happens when sound equalization system is running in the classroom? What impact experienced students and teachers to a sound equalization has been in the classroom regarding concentration, good working and participation in the auditory environment?Our study takes the support of the socio-cultural perspective. Communicative processes are central in this perspective and develop children's knowledge and skills. The way we act, think, communicate and perceive reality depends on the social and cultural experience we experienced. The study has a qualitative design. The main task of the qualitative approach is to interpret and understand the results. We wish to recognize and understand the students and teachers' experiences of a sound system.Observations and interviews are used to collect empirical data. Interviews are our key method. We want to create a deeper understanding of the students 'and teachers' experiences of the system and its impact on the classroom environment. Before the interviews were conducted was done a survey to crystallize interview questions. In this study, we use triangulation to achieve greater reliability of the overall result.The study results are presented in observations, interviews with pupils and interviews with educators. All the students believe that the audibility was better by REDCAT®. They feel that they hear both teacher and classmates better with the help of sound system. Opinion is divided on the use of student microphone. Some students also mention the perspective that concerns the educator position in the classroom. When the system is used, the educator placement is insignificant, as well as the students. This increases the participation in the classroom. The teachers feel that they save their voices, which even the students mentions. The biggest gain according to the students is that they always hear the teacher, regardless of noise levels in the classroom.The study shows that pupils with hearing problems, concentration difficulties and autism spectrum disorders have advantages from the sound system. Two positive effects that we see is that these students can have any position in the classroom and that they find it easier to assimilate the teacher communicates.As a special education teacher, the auditory environment is important to identify because it has a major impact on students' opportunity for learning as well as their physical and mental health. Most of the studies we have read show how students in need of special support are influenced by the teaching of poor sound environments. As future special educators, we have become aware regarding the importance of the auditory environment for the students' mood, the opportunity of learning, development and participation.Keywordsauditory environment, children in need of support, participation, learning, sound system
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Anacleto, Niruana Satie Maciel. "Impacto social da acessibilização de conteúdos audiovisuais gaúchos para atender pessoas com deficiência auditiva e surdos usuários de libras." Universidade do Vale do Rio dos Sinos, 2017. http://www.repositorio.jesuita.org.br/handle/UNISINOS/6786.
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Este trabalho apresenta uma análise sobre o impacto social resultante da acessibilização de conteúdos audiovisuais, que atendam deficientes auditivos e surdos usuários de Libras, produzidos no RS e financiados pelo Fundo Setorial do Audiovisual. Com este artigo, buscou-se entender de que forma os deficientes auditivos são contemplados nestes conteúdos produzidos no estado. Também foram verificados os dados no que tange à premiação e distribuição das obras contempladas nos editais do Fundo Setorial do Audiovisual, uma vez que, atualmente, as leis de incentivo à cultura fomentam a inclusão de pessoas com deficiência — PCD’s. Os principais conceitos trabalhados neste artigo foram: acessibilidade de deficientes auditivos e surdos usuários de Libras, com Perlin (2010) e Strobel (2008); representações sociais e culturais, com Bauman (2012) e Santos (2009); comunicação com Shirky (2009) e Jenkins (2008).
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Mesquita, Costa Louise. "As representações sociais: como elas moldam a realidade surda." Niterói, 2017. https://app.uff.br/riuff/handle/1/4031.
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Secretaria de Educação do Estado do Rio de Janeiro - Santo Cristo, SEE/RJ
No Brasil, políticas educacionais recentes sugerem a desigualdade de tratamento com o intuito de suprir as diferentes necessidades dos alunos. Dessa forma, a escola pode restituir uma igualdade. No caso dos surdos, esse tratamento desigual envolve a oferta da educação bilíngue. Visto que ela ainda não é uma realidade, são altos os índices de reprovação e de evasão escolar. Este trabalho tem por objetivo mostrar como as representações sociais de surdo e de surdez é um dos fatores que geram este problema, uma vez que moldam políticas educacionais e linguísticas. É feito um estudo de caso. O Colégio Estadual Pandiá Calógeras, situado em São Gonçalo, Rio de Janeiro, é o caso escolhido. São descritas e analisadas as ações desta escola no ano de 2009, o segundo ano de inclusão de surdos nesta unidade. A Teoria das Representações Sociais, de Serge Moscovici (2012; 2013), o conceito de representação linguística de Cécile Petitjean (2009), e os estudos sobre política e planejamento linguísticos de Louis-Jean Calvet (2007; 2013) compõem o referencial teórico. Os dados coletados incluem observações participativas, enquetes, documentos, cartas de alunos de classes inclusivas e material adaptado para o ensino de Língua Portuguesa. A partir desse estudo, é possível concluir que a representação de surdez como deficiência ainda é dominante e que verdadeiras mudanças e resultados satisfatórios só serão realidades quando a representação dominante for outra
Recent Brazilian educational policies suggest unequal treatment for unequal needs of students. This way, the school can reinstate equality. In the deaf case, the unequal treatment involves providing bilingual education. Since it is not a reality yet, the failure and dropout rates are very high. This paper aims to show how the social representations of deaf and deafness influence educational and linguistic policies and how they are one of the reasons for failure at school. For writing this paper, the strategy adopted was the study case. Pandiá Calógeras School (CEPC), located in São Gonçalo, Rio de Janeiro, is the case chosen. This paper describes and analyzes CEPC action plan of 2009, the second year of inclusion of deaf students in CEPC. The theory of social representations, introduced by Serge Moscovici (2012; 2013), Cécile Petitjean definition of language representation (2009) and Louis-Jean Calvet studies of language policy and planning (2007; 2013) build the theoretical framework. The data collected includes observation, an opinion poll, documents, letters of classmates’ deaf students and adapted material for learning Portuguese. From the data, it is possible to conclude that the social representation of deafness as disability is still dominant. True changes and satisfactory results will only become reality when the dominant representation changes