Tilintarkastuksen valvonta ja laadunvalvonta

Tutkimuksen tavoitteena oli selvittää tilintarkastuksen valvonnan ja laadunvalvonnan vaikutuksia tilintarkastukseen: laatuun, uskottavuuteen ja luotettavuuteen. Tavoitteeseen päästiin alatavoitteiden kautta: 1) selvittämällä tilintarkastukselle asetetut vaatimukset, 2) selvittämällä, mitä tilintarkastuksen valvonta ja laadunvalvonta sisältävät, 3) tutkimalla tilintarkastajien käsityksiä tilintarkastukselle asetetuista vaatimuksista, valvonnasta ja laadunvalvonnasta sekä tilintarkastuksen valvonnan ja laadunvalvonnan vaikutuksista ja 4) tutkimalla vieraan pääoman rahoittajien käsityksiä tilintarkastuksen laadusta, uskottavuudesta ja luotettavuudesta. Tutkimus on kvalitatiivinen, hermeneuttinen tutkimus ja siinä on tulkitseva tutkimusote. Empiirisen aineiston keräsin haastattelemalla viisi ammattitilintarkastajaa ja tekemällä sähköpostihaastattelun kahdeksalle rahoittajan edustajalle. Tilintarkastajista neljällä on kokemusta joko tilintarkastuksen laadunvalvonnasta tai valvonnasta. Lisäksi olen hyödyntänyt omaa kokemustani tutkittavasta ilmiöstä. Rahoittajan edustajat ovat kokeneita riski- ja pankkirahoittajia. Tilintarkastukselle asetetaan tiukat riippumattomuus-, ammattitaito- ja työn toteutusvaatimukset. Vaatimusten noudattamista valvotaan tilintarkastuslakiin perustuvalla valvonnalla ja pakollisella laadunvalvonnalla. Molempien valvontamuotojen tavoitteena on tilintarkastuksen laadun, uskottavuuden ja luotettavuuden varmistaminen. Erityisesti laadunvalvonnan vaikutuksesta tilintarkastuksen laatu on kohonnut. Tilintarkastajien ammattitaidon ja työmenetelmien kehittyminen ja tilintarkastuksen ammattimaistuminen on nostanut laatua. Laatu syntyy pääasiassa tilintarkastusprosessissa, jota rahoittaja ei pysty seuraamaan. Rahoittajien käsitykset laadusta ovat ristiriitaiset, mutta siitä huolimatta ammattimaista tilintarkastusta pidetään pääosin luotettavana ja uskottavana.

Interviewing Carol Maier: a woman in translation

En un article posterior a les seves traduccions a la llengua anglesa de Memorias de Leticia Valle de Rosa Chacel i de Delirio y destino de María Zambrano, Carol Maier apunta el que penso que hauria de constituir una de les màximes més determinants en la pràctica de la traducció (1996, 209): «…it is not only in the ‘text’ of a work but precisely in the notes, introductions, and afterwards meant to ensure a work’s recovery that the most decided re-covering often occurs.» Per a Maier, traductora literària, teòrica i professora de traducció, la responsabilitat de l’activitat traductològica no es limita a una mera (re)escriptura del text originari. Cal que el traductor i la traductora s’impliquin, abandonin les distàncies crítiques i portin a la visibilitat el que pensen sobre la teoria i la pràctica de la traducció. I és precisament aquesta crida de Maier a l’expansió del terme «responsabilitat» en traducció la que m’invita a presentar potser d’una altra manera aquesta entrevista amb ella. Maier ens ofereix ara i aquí un espai de debat, de diàleg i de reflexió per a totes les persones que volem pensar sobre les paradoxes i les contradiccions derivades de (re)escriure una textualitat en una altra llengua. En definitiva, estic convençuda que les seves afirmacions, pensaments i comentaris sobre les interseccions entre el gènere i la traducció es guanyaran merescudament el sobrenom de «responsables» per al qual ella lluita tan enèrgicament.

Responding to Young People's Health Risks in Primary Care: A Cluster Randomised Trial of Training Clinicians in Screening and Motivational Interviewing.

OBJECTIVE: To evaluate the effectiveness of a complex intervention implementing best practice guidelines recommending clinicians screen and counsel young people across multiple psychosocial risk factors, on clinicians' detection of health risks and patients' risk taking behaviour, compared to a didactic seminar on young people's health. DESIGN: Pragmatic cluster randomised trial where volunteer general practices were stratified by postcode advantage or disadvantage score and billing type (private, free national health, community health centre), then randomised into either intervention or comparison arms using a computer generated random sequence. Three months post-intervention, patients were recruited from all practices post-consultation for a Computer Assisted Telephone Interview and followed up three and 12 months later. Researchers recruiting, consenting and interviewing patients and patients themselves were masked to allocation status; clinicians were not. SETTING: General practices in metropolitan and rural Victoria, Australia. PARTICIPANTS: General practices with at least one interested clinician (general practitioner or nurse) and their 14-24 year old patients. INTERVENTION: This complex intervention was designed using evidence based practice in learning and change in clinician behaviour and general practice systems, and included best practice approaches to motivating change in adolescent risk taking behaviours. The intervention involved training clinicians (nine hours) in health risk screening, use of a screening tool and motivational interviewing; training all practice staff (receptionists and clinicians) in engaging youth; provision of feedback to clinicians of patients' risk data; and two practice visits to support new screening and referral resources. Comparison clinicians received one didactic educational seminar (three hours) on engaging youth and health risk screening. OUTCOME MEASURES: Primary outcomes were patient report of (1) clinician detection of at least one of six health risk behaviours (tobacco, alcohol and illicit drug use, risks for sexually transmitted infection, STI, unplanned pregnancy, and road risks); and (2) change in one or more of the six health risk behaviours, at three months or at 12 months. Secondary outcomes were likelihood of future visits, trust in the clinician after exit interview, clinician detection of emotional distress and fear and abuse in relationships, and emotional distress at three and 12 months. Patient acceptability of the screening tool was also described for the intervention arm. Analyses were adjusted for practice location and billing type, patients' sex, age, and recruitment method, and past health risks, where appropriate. An intention to treat analysis approach was used, which included multilevel multiple imputation for missing outcome data. RESULTS: 42 practices were randomly allocated to intervention or comparison arms. Two intervention practices withdrew post allocation, prior to training, leaving 19 intervention (53 clinicians, 377 patients) and 21 comparison (79 clinicians, 524 patients) practices. 69% of patients in both intervention (260) and comparison (360) arms completed the 12 month follow-up. Intervention clinicians discussed more health risks per patient (59.7%) than comparison clinicians (52.7%) and thus were more likely to detect a higher proportion of young people with at least one of the six health risk behaviours (38.4% vs 26.7%, risk difference [RD] 11.6%, Confidence Interval [CI] 2.93% to 20.3%; adjusted odds ratio [OR] 1.7, CI 1.1 to 2.5). Patients reported less illicit drug use (RD -6.0, CI -11 to -1.2; OR 0·52, CI 0·28 to 0·96), and less risk for STI (RD -5.4, CI -11 to 0.2; OR 0·66, CI 0·46 to 0·96) at three months in the intervention relative to the comparison arm, and for unplanned pregnancy at 12 months (RD -4.4; CI -8.7 to -0.1; OR 0·40, CI 0·20 to 0·80). No differences were detected between arms on other health risks. There were no differences on secondary outcomes, apart from a greater detection of abuse (OR 13.8, CI 1.71 to 111). There were no reports of harmful events and intervention arm youth had high acceptance of the screening tool. CONCLUSIONS: A complex intervention, compared to a simple educational seminar for practices, improved detection of health risk behaviours in young people. Impact on health outcomes was inconclusive. Technology enabling more efficient, systematic health-risk screening may allow providers to target counselling toward higher risk individuals. Further trials require more power to confirm health benefits. TRIAL REGISTRATION: ISRCTN.com ISRCTN16059206.

Professional trajectories, individual characteristics and staying satisfied and healthy

Staying satisfied and healthy in the face of a complex and uncertain professional world is a priority for individuals. This article examines the contribution of personality traits, career adaptability, and prior well-being as predictors of well-being over 1 year in four different professional trajectory groups: those who remained employed, those who experienced a professional change, those who moved from unemployment to employment, and those who remained unemployed. Results show meaningful differences between these groups in terms of well-being over 1 year. Employed individuals have higher life satisfaction and self-rated health than unemployed individuals. Regaining employment contributes to improved well-being. Different professional situations correspond to varying levels of career adaptability, suggesting it may be a precursor for career changes. Personality traits and career adaptability predict well-being over time, but the strongest predictor of future well-being is prior well-being. Results are discussed in light of career development, personality, and well-being theory.

CSR : a new governance approach for regulating professional sport ? : the case of french professionnal sports clubs

The purpose of this paper is to examine the CSR practices and their implementation in the context of French professional sports clubs. In doing so, it analyses the link between the governance of sports clubs and CSR, which is viewed as a component of governance expanded to stakeholders and contributing to the creation of shared value. Drawing on interview data with key stakeholders of four professional sport clubs (football and basketball) and secondary material, the study sheds light on the determinants, the implementation as well as the impact of CSR on the governance of the professional clubs under examination.

Monitoring Fatigue Status with HRV Measures in Elite Athletes : An Avenue Beyond RMSSD?

Among the tools proposed to assess the athlete's "fatigue," the analysis of heart rate variability (HRV) provides an indirect evaluation of the settings of autonomic control of heart activity. HRV analysis is performed through assessment of time-domain indices, the square root of the mean of the sum of the squares of differences between adjacent normal R-R intervals (RMSSD) measured during short (5 min) recordings in supine position upon awakening in the morning and particularly the logarithm of RMSSD (LnRMSSD) has been proposed as the most useful resting HRV indicator. However, if RMSSD can help the practitioner to identify a global "fatigue" level, it does not allow discriminating different types of fatigue. Recent results using spectral HRV analysis highlighted firstly that HRV profiles assessed in supine and standing positions are independent and complementary; and secondly that using these postural profiles allows the clustering of distinct sub-categories of "fatigue." Since, cardiovascular control settings are different in standing and lying posture, using the HRV figures of both postures to cluster fatigue state embeds information on the dynamics of control responses. Such, HRV spectral analysis appears more sensitive and enlightening than time-domain HRV indices. The wealthier information provided by this spectral analysis should improve the monitoring of the adaptive training-recovery process in athletes.

Service Concept Development - An Appoach for Professional Service Firm

Specific demand for service concept creation has come about from industrial organizations’ desire to find new and innovative ways to differentiate their offering by increasing the level of customer services. Providers of professional services have also demanded new concepts and approaches for their businesses as these industries have become increasingly competitive. Firms are now seeking better ways to understand and segment their customers, to ensure the delivery of quality services and strengthen their position in aggressively competitive markets. This thesis is intended to provide management consulting companies with a new work method that enables service concept creation in a business-to-business environment. The model defines the service concept as a combination of delivered value and the target customers; the third-dimension operating model is brought to the new system in testing of the service concept creation guidelines in the target organization. For testing, service concepts for a management consulting company are created. Service concepts are designed to serve as a solid foundation for further service improvements. Recommendations and proposals for further action related to service development in the target organization are presented, and recommendations to further improve the model created are given.

Monitoring Fatigue Status with HRV Measures in Elite Athletes: An Avenue Beyond RMSSD?

Among the tools proposed to assess the athlete's "fatigue," the analysis of heart rate variability (HRV) provides an indirect evaluation of the settings of autonomic control of heart activity. HRV analysis is performed through assessment of time-domain indices, the square root of the mean of the sum of the squares of differences between adjacent normal R-R intervals (RMSSD) measured during short (5 min) recordings in supine position upon awakening in the morning and particularly the logarithm of RMSSD (LnRMSSD) has been proposed as the most useful resting HRV indicator. However, if RMSSD can help the practitioner to identify a global "fatigue" level, it does not allow discriminating different types of fatigue. Recent results using spectral HRV analysis highlighted firstly that HRV profiles assessed in supine and standing positions are independent and complementary; and secondly that using these postural profiles allows the clustering of distinct sub-categories of "fatigue." Since, cardiovascular control settings are different in standing and lying posture, using the HRV figures of both postures to cluster fatigue state embeds information on the dynamics of control responses. Such, HRV spectral analysis appears more sensitive and enlightening than time-domain HRV indices. The wealthier information provided by this spectral analysis should improve the monitoring of the adaptive training-recovery process in athletes.

Typology of "Fatigue" by Heart Rate Variability Analysis in Elite Nordic-skiers.

This study investigated changes in heart rate variability (HRV) in elite Nordic-skiers to characterize different types of "fatigue" in 27 men and 30 women surveyed from 2004 to 2008. R-R intervals were recorded at rest during 8 min supine (SU) followed by 7 min standing (ST). HRV parameters analysed were powers of low (LF), high (HF) frequencies, (LF+HF) (ms(2)) and heart rate (HR, bpm). In the 1 063 HRV tests performed, 172 corresponded to a "fatigue" state and the first were considered for analysis. 4 types of "fatigue" (F) were identified: 1. F(HF(-)LF(-))SU_ST for 42 tests: decrease in LFSU (- 46%), HFSU (- 70%), LFST (- 43%), HFST (- 53%) and increase in HRSU (+ 15%), HRST (+ 14%). 2. F(LF(+) SULF(-) ST) for 8 tests: increase in LFSU (+ 190%) decrease in LFST (- 84%) and increase in HRST (+ 21%). 3. F(HF(-) SUHF(+) ST) for 6 tests: decrease in HFSU (- 72%) and increase in HFST (+ 501%). 4. F(HF(+) SU) for only 1 test with an increase in HFSU (+ 2161%) and decrease in HRSU (- 15%). Supine and standing HRV patterns were independently modified by "fatigue". 4 "fatigue"-shifted HRV patterns were statistically sorted according to differently paired changes in the 2 postures. This characterization might be useful for further understanding autonomic rearrangements in different "fatigue" conditions.

Soldiers in a stingless bee: work rate and task repertoire suggest they are an elite force

The differentiation of workers into morphological subcastes (e.g., soldiers) represents an important evolutionary transition and is thought to improve division of labor in social insects. Soldiers occur in many ant and termite species, where they make up a small proportion of the workforce. A common assumption of worker caste evolution is that soldiers are behavioral specialists. Here, we report the first test of the "rare specialist" hypothesis in a eusocial bee. Colonies of the stingless bee Tetragonisca angustula are defended by a small group of morphologically differentiated soldiers. Contrary to the rare specialist hypothesis, we found that soldiers worked more (+34%-41%) and performed a greater variety of tasks (+23%-34%) than other workers, particularly early in life. Our results suggest a "rare elite" function of soldiers in T. angustula, that is, that they perform a disproportionately large amount of the work. Division of labor was based on a combination of temporal and physical castes, but soldiers transitioned faster from one task to the next. We discuss why the rare specialist assumption might not hold in species with a moderate degree of worker differentiation.

Anàlisi del bloc de fonaments individuals per demarcació (fid) corresponent a la defensa de l'espai per la posició dels laterals en el futbol: comparació entre categories amateur i semi-professional

L’objectiu d’aquest estudi va ser analitzar un element del component tàctic com a factor determinant en el rendiment del futbol, és a dir, comprovar si hi ha diferències en l’execució del bloc de Fonaments Individuals per Demarcació (FID) corresponent a la defensa de l’espai per la posició dels laterals en el futbol, entre les categories amateur i semi-professional. Es van enregistrar un total de 18 partits, on 9 dels quals feien referència a l’equip de l’Arbúcies Club de Futbol i la resta a l’equip de la Unió Esportiva Llagostera. Les variables estudiades van ser les següents: cobertures al central que defensa al possessor de la pilota, evitar passades interiors que guanyin l’esquena, defensa individual dels jugadors que intenten passar per l’esquena del segon central (entrar-sortir) i eliminar l’espai de desmarcada en profunditat, mantenint la línia amb el central. Per analitzar-les es va utilitzar el programa Longomatch i el Excel on hi vam configurar un instrument d’avaluació. Els principals resultats del treball van ser que l’equip de la Unió Esportiva Llagostera va fer menys errors en l’execució dels FID, tot i que va seguir tenint errors en el compliment d’aquests fonaments.

Institutional legacies, employment and professional integration of non EU/EEA doctors in France

Internationally, policies for attracting highly-skilled migrants have become the guidelines mainly used by the Organisation for Economic Co-operation and Development (OECD) countries. Governments are implementing specific procedures to capture and facilitate their mobility. However, all professions are not equal when it comes to welcoming highly-skilled migrants. The medical profession, as a protective market, is one of these. Taking the case of non-EU/EEA doctors in France, this paper shows that the medical profession defined as the closed labour market, remains the most controversial in terms of professional integration of migrants, protectionist barriers to migrant competition and challenge of medical shortage. Based on the path-dependency approach, this paper argues that non-EU/EEA doctors' issues in France derive from a complex historical process of interaction between standards settled in the past, particularly the historical power of medical corporatism, the unexpected long-term effects of French hospital reforms of 1958, and budgetary pressures. Theoretically, this paper shows two significant findings. Firstly, the French medical system has undergone a series of transformations unthinkable in the strict sense of a path-dependence approach: an opening of the medical profession to foreign physicians in the context of the Europeanisation of public policy, acceptance of non-EU/EEA doctors in a context of medical shortage and budgetary pressures. Secondly, there is no change of the overall paradigm: significantly, the recruitment policies of non-EU/EEA doctors continue to highlight the imprint of the past and reveal a significant persistence of prejudices. Non-EU/EEA doctors are not considered legitimate doctors even if they have the qualifications of physicians which are legitimate in their country and which can be recognised in other receiving countries.