Faktorer som kan påverka företags val mellan K2 och K3 : En jämförelsestudie mellan två branscher

Titel: Faktorer som kan påverka företags val mellan K2 och K3 Författare: Angelica Höglund och Julia Wiman Handledare: Klas Sundberg Bakgrund och problem: Det nya K-regelverket som infördes 1 januari 2014 innebär att mindre onoterade företag idag har valmöjligheten att välja mellan regelverken K2 och K3. För dessa mindre företag är valet av regelverk viktigt då det kommer att påverka företagets räkenskaper. Syfte: Syftet med studien är att studera fördelningen av K2 och K3 för mindre onoterade företag inom två olika branscher, dessa är byggbranschen och juridik,- ekonomi- och konsultbranschen, samt vilka faktorer som kan påverka valet av regelverk. Teori: Studien bygger på två teorier, dessa är positive accounting theory och institutionell teori. Metod: I studien används en kvantitativ forskningsmetod där årsredovisningar har granskats och sammanställts, samt en kvalitativ metod som bygger på fyra semistrukturerade intervjuer där de identifierade faktorerna analyserats utifrån en analysmodell. Resultat och slutsats: Utifrån det empiriska materialet identifierades sju faktorer, dessa var leasing, företagets storlek, rättvisande bild, revisorns påverkan, komponentavskrivning, kostnad/nytta och koncernredovisning. Ovanstående faktorer har kategoriserats och analyserats utifrån PAT och institutionell teori. Förslag till vidare forskning: Ett förslag vore att forska vidare på de identifierade faktorerna för att undersöka i hur stor utsträckning de påverkar företagens beslut. En intressant studie hade även varit att genomföra en fallstudie som utgår från att upprätta en årsredovisning utifrån både K2 och K3 för att studera de skillnader som kan uppkomma.

A Video Analysis of Intra- and Inter-professional Leadership Behaviours Within “The Burns Suite”: Identifying Key Leadership Models

Objective Leadership is particularly important in complex highly interprofessional health care contexts involving a number of staff, some from the same specialty (intraprofessional), and others from different specialties (interprofessional). The authors recently published the concept of “The Burns Suite” (TBS) as a novel simulation tool to deliver interprofessional and teamwork training. It is unclear which leadership behaviors are the most important in an interprofessional burns resuscitation scenario, and whether they can be modeled on to current leadership theory. The purpose of this study was to perform a comprehensive video analysis of leadership behaviors within TBS. Methods A total of 3 burns resuscitation simulations within TBS were recorded. The video analysis was grounded-theory inspired. Using predefined criteria, actions/interactions deemed as leadership behaviors were identified. Using an inductive iterative process, 8 main leadership behaviors were identified. Cohen’s κ coefficient was used to measure inter-rater agreement and calculated as κ = 0.7 (substantial agreement). Each video was watched 4 times, focusing on 1 of the 4 team members per viewing (senior surgeon, senior nurse, trainee surgeon, and trainee nurse). The frequency and types of leadership behavior of each of the 4 team members were recorded. Statistical significance to assess any differences was assessed using analysis of variance, whereby a p < 0.05 was taken to be significant. Leadership behaviors were triangulated with verbal cues and actions from the videos. Results All 3 scenarios were successfully completed. The mean scenario length was 22 minutes. A total of 362 leadership behaviors were recorded from the 12 participants. The most evident leadership behaviors of all team members were adhering to guidelines (which effectively equates to following Advanced Trauma and Life Support/Emergency Management of Severe Burns resuscitation guidelines and hence “maintaining standards”), followed by making decisions. Although in terms of total frequency the senior surgeon engaged in more leadership behaviors compared with the entire team, statistically there was no significant difference between all 4 members within the 8 leadership categories. This analysis highlights that “distributed leadership” was predominant, whereby leadership was “distributed” or “shared” among team members. The leadership behaviors within TBS also seemed to fall in line with the “direction, alignment, and commitment” ontology. Conclusions Effective leadership is essential for successful functioning of work teams and accomplishment of task goals. As the resuscitation of a patient with major burns is a dynamic event, team leaders require flexibility in their leadership behaviors to effectively adapt to changing situations. Understanding leadership behaviors of different team members within an authentic simulation can identify important behaviors required to optimize nontechnical skills in a major resuscitation. Furthermore, attempting to map these behaviors on to leadership models can help further our understanding of leadership theory. Collectively this can aid the development of refined simulation scenarios for team members, and can be extrapolated into other areas of simulation-based team training and interprofessional education.

Gestão da cadeia de suprimento e vantagem competitiva: uma análise em setores industriais a partir da visão relacional

This work has as its main purpose to investigate the contribution of supply chain management in order to obtain competitive advantage by companies from the textile industry and from Ceará footwear industry, focusing its analysis mainly in the interorganizational relations (dyadic). For this, the theoretical referential contemplates different explanatory streams of the competitive advantage, detaching the relational perception of the resources theory, as well as, the main presuppositions of the supply chain management which culminates with the development of an analysis sample that runs the empirical study; the one which considers an expanded purpose of the supply chain which includes the government and the abetment institutions as institutional environment representatives. Besides supply chain management consideration as a competitive advantage source, the work also tried to identify other possible competitive advantage sources for the companies of the investigated sectors. It represents a study of multiple interpretive cases, having four cases as a total; meaning two cases in each one of the sectors, which used as a primary data collecting instrument a semi-structured interview schedule. Different methods were used for the data analysis, the content analysis and the constant comparison methods, the analytical procedure originated from the grounded theory research strategy, which were applied the Atlas/ti software recourse. Considering the theoretical referential and the used analysis sample, four basic categories of the work were defined, including its respective proprieties and dimensions: (1) characteristics concerning to the relationship with the supplier; (2) the company relations with the government; (3) the company relations with the abetment institutions and; (4) obtaining sources of competitive advantage. In general, the applied research in the footwear sector revealed that in the relationships of the researched companies related to its suppliers, there is a predominance of the partnership system and the main presuppositions of the supply chain management are applied which contributes for the acquisition of the relational competitive advantage; while in the textile sector, only some of these presuppositions are applied, with little contribution for the relational competitive advantage. The main resource which was accessed by the companies in both sectors through its relationships with the government and the abetment institutions are the tax incentives which, for the footwear companies, contribute for the acquisition of the temporary competitive advantage in relation to the contestants who do not own productive installations in the Northeast region, it also conducts to a competitive parity situation in relation to the contestants who own productive installations in the Northeast region and to the external market contestants; while for the companies of the textile sector, the tax incentives run the companies to a competitive parity situation in relation to its contestants. Furthermore, the investigated companies from the two sectors possess acquisition sources of the competitive advantage which collimate with different explanatory streams (industrial analysis, resources theory, Austrian school and the dynamic capabilities theory), although there is a predominance of the product innovation as a competitive advantage source in both sectors, due to the bond of these with the fashion tendencies

Shipscape Influence on the Leisure Cruise Experience

Purpose - To examine the leisure cruise service environment—the shipscape—and its effects on cruisers’ emotions, meaning-making, and onboard behavior. Design/methodology/approach - This paper uses qualitative data from 260 cruise customers that was mined from archived online discussion boards. Data were analyzed based on grounded theory and interpretive methods to derive an understanding of shipscape meanings and influences from the cruiser’s perspective. Research limitations/implications - Given the exploratory research objective and interpretive methodology, generalizability beyond the cruise context is limited. However, research findings suggest not only that ambient shipscape conditions influence cruisers’ pleasure, but also that ship layout, décor, size, facilities, and social factors influence the meanings cruisers attach to cruise brands and to the overall cruise experience. Originality/value - This paper explores atmospheric effects on consumer behavior in a context as yet examined by tourism and hospitality scholars. The findings extend Bitner’s (1992) servicescape framework and reveal novel atmospheric and social effects that influence cruise travelers’ experience.

Étude exploratoire auprès de médecins des effets perçus d’une formation corps / esprit fondée sur les pratiques du Sensible

Résumé: Les pratiques du Sensible sont des pratiques d’accompagnement formatives et soignantes. Elles permettent d’apprendre comment l’expérience du corps et de son mouvement interne conduit au développement de la conscience et de la présence à soi ainsi qu’à l’autre, des qualités enviables pour des professionnelles et professionnels de la relation d’aide du secteur de la santé. Dans ces pratiques, le corps joue un rôle central à travers quatre types d’intervention : la thérapie manuelle, la gymnastique sensorielle, l’introspection sensorielle et l’entretien verbal à propos de l’expérience corporelle. Selon Large (2009), une qualité de présence particulière se construit chez les participantes et le participant aux pratiques du Sensible. Selon lui, ceux-ci se rapprochent de leur intériorité, parviennent à verbaliser à autrui ce qu’ils ressentent et en arrivent à poser des actions qui expriment ce qu’ils deviennent. Large (2009) constate qu’ils acquièrent de la stabilité, de l’adaptabilité et de l’autonomie. À la fois plus affirmatifs, ils gagnent aussi en proximité à l’autre. Bois (2007) note un changement de représentation lié aux idées, aux valeurs, à l’image de soi et au rapport perceptif à soi. Une chercheure et des chercheurs constatent un changement de conception de la santé (Duval, 2010; Laemmlin-Cencig et Humpich, 2009). À notre connaissance, il n’y a pas eu d’étude antérieure concernant l’influence des pratiques du Sensible auprès de médecins. Nous avons exploré, le cas échéant, comment une formation aux pratiques du Sensible, suivie par des médecins, a modifié leur rapport à leur corps, à leur propre santé, à leur conception de la santé, à la qualité de leur présence à eux-mêmes, aux autres professionnelles et professionnels et aux patientes et patients. Des entretiens semi-structurés d’une durée de 90 à 105 minutes ont été effectués auprès de six médecins français (cinq femmes et un homme) ayant été formés aux pratiques du Sensible entre 2005 et 2012. Deux types d’entretiens à visée compréhensive (Kaufmann, 2011) et d’explicitation (Vermersch, 2010; 2012) ont été réalisés. Des informations ont aussi été recueillies sur la formation et les activités professionnelles des participantes et du participant. Deux démarches d’analyse ont été utilisées, entre autres pour vérifier la cohérence des résultats et augmenter la rigueur de notre projet. Notre première démarche d’analyse a été conçue à partir de deux méthodes : au départ avec l’analyse thématique et par la suite une analyse avec les catégories conceptualisantes afin de déboucher sur une théorisation ancrée. La deuxième démarche d’analyse a consisté à créer une liste de vingt-six phénomènes présents pour la majorité des entretiens suite à des discussions tenues avec notre équipe de direction. Selon nos résultats, suite à la formation aux pratiques du Sensible, les cinq participantes témoignent d’une plus grande proximité et attention à leur corps et d’une meilleure écoute de celui-ci. Cet ancrage corporel de leur présence les informe davantage sur leur mode de vie et d’existence. Il en ressort ainsi des prises de conscience importantes grâce auxquelles les participantes font des choix nouveaux pour une vie plus cohérente et recentrée sur leur intériorité. Par le fait même, elles récupèrent leur pouvoir sur leur vie comme sur leur santé. En outre, parmi les six médecins, quatre ont modifié leur conception de la santé. Celle-ci s’est en effet élargie pour inclure de nouveaux éléments, dont la qualité du rapport à soi et l’accordage entre le corps et la pensée. Le corps semble être une voie souterraine à partir de laquelle se sont réalisées des transformations dans la personne, comme si le corps devenait une interface ayant des effets sur plusieurs facettes de la personne. Ces transformations semblent avoir une influence sur la manière dont celle-ci exerce sa profession, comme si un savoir-être renouvelé de la personne transformait son savoir-faire au sein de sa pratique. Au plan de la qualité de la présence aux autres, il est rapporté que les relations professionnelles se sont améliorées pour la majorité des participantes. Des transformations personnelles semblent avoir eu des effets sur leurs relations professionnelles. Par exemple, tous témoignent d’une meilleure qualité de présence et de disponibilité aux patientes et patients. La plupart signalent l’apprentissage d’une juste distance thérapeutique et, en même temps, d’une relation plus singulière avec chaque patiente et patient. Nous constatons par notre analyse que la relation aux patientes et patients est modifiée aux plans de la communication, du toucher et de l’écoute. Le parcours de formation des étudiantes et étudiants en médecine semble créer des conditions favorisant l’épuisement (Brazeau, Schroeder, Rovi et Boyd, 2010; Colombat, Altmeyer, Barruel, Bauchetet, Blanchard, Colombat et al., 2011; Ishak, Nikravesh, Lederer, Perry, Ogunyemi et Bernstein, 2013; Llera et Durante, 2014; Rodrigues, Albiges et Blanchard, 2012). Certaines interventions de type corps / esprit semblent pouvoir minimiser cet impact (Elder, Rakel, Heitkemper, Hustedde, Harazduk, Gerik et al., 2007; Hewson, Copeland, Mascha, Arrigain, Topol et Fox, 2006; Irving, Park-Saltzman, Fitzpatrick, Dobkin, Chen et Hutchinson, 2014; Maclaughlin, Wang, Noone, Liu, Harazduk, Lumpkin et al., 2011; Motz, Graves, Gross, Saunders, Amri, Harazduk et al., 2012; Rosenzweig, Reibel, Greeson, Brainard et Hojat, 2003; Saunders, Tractenberg, Chaterji, Amri, Harazduk, Gordon et al., 2007). Notre recherche démontre chez nos participantes et notre participant que la formation aux pratiques du Sensible leur a permis de faire plusieurs gains pour leur propre santé. Il semble qu’en amont des apprentissages liés à la profession médicale, une qualité de savoir-être puisse solidifier la personne, ses apprentissages et sa future pratique médicale. Les étudiantes et étudiants en médecine seraient ainsi mieux outillés pour traverser ce cursus de formation exigent et épuisant. Il serait intéressant de reprendre la recherche auprès d’un plus grand nombre de médecins ou d’étudiantes et étudiants en médecine afin d’y observer les éléments de théorisation répétitifs inclus dans la théorisation ancrée de notre étude exploratoire. Ainsi, selon les résultats, il serait alors plus aisé de promouvoir l’apprentissage expérientiel d’approches de type corps / esprit (dont les PS) dans les cursus universitaires en médecine.

Psychotherapeutic work with Families with Life-threatening Maternal Illness

This exploratory research study describes a child and adolescent psychotherapeutic clinical service offered to children/adolescents and their families with mothers with a life-threatening illness. The clinical service itself was also exploratory in nature. The research objectives of the study were (i) to explore whether this form of clinical work could be beneficial for such families in relieving distress and supporting their development; (ii) to discover the factors at play within and between the family members using an adaptation of Grounded Theory research methodology; and (iii) to add to the knowledge base for adults – family members and professionals – relating to, and dealing with, such children and adolescents. Descriptions and discussion of the therapeutic input and research study are given. Symptoms, which included emotional, behavioural, psychological, learning, and interpersonal difficulties, decreased in all the children/adolescents who were offered clinical treatment within an outpatient multidisciplinary Tier 3 Child and Adolescent Service (CAMHS). Six Themes were identified across the cases and these were named: Engagement, Parental Concern, Impact of Mother’s Illness, Defences, Sustaining Factors and Feeling Different. These Themes are discussed in the light of relevant published research. A literature review was undertaken and focuses on: epidemiological context; children’s understanding of death; impact of parental bereavement in childhood; the mourning process; anticipatory grief; psychoanalysis: mourning and trauma; children’s play and drawings as communication; and psychosocial therapeutic services. The thesis has particular relevance for child and adolescent psychotherapists and other mental health professionals who work within hospital and hospice settings.

Psychotherapeutic work with Families with Life-threatening Maternal Illness

This exploratory research study describes a child and adolescent psychotherapeutic clinical service offered to children/adolescents and their families with mothers with a life-threatening illness. The clinical service itself was also exploratory in nature. The research objectives of the study were (i) to explore whether this form of clinical work could be beneficial for such families in relieving distress and supporting their development; (ii) to discover the factors at play within and between the family members using an adaptation of Grounded Theory research methodology; and (iii) to add to the knowledge base for adults – family members and professionals – relating to, and dealing with, such children and adolescents. Descriptions and discussion of the therapeutic input and research study are given. Symptoms, which included emotional, behavioural, psychological, learning, and interpersonal difficulties, decreased in all the children/adolescents who were offered clinical treatment within an outpatient multidisciplinary Tier 3 Child and Adolescent Service (CAMHS). Six Themes were identified across the cases and these were named: Engagement, Parental Concern, Impact of Mother’s Illness, Defences, Sustaining Factors and Feeling Different. These Themes are discussed in the light of relevant published research. A literature review was undertaken and focuses on: epidemiological context; children’s understanding of death; impact of parental bereavement in childhood; the mourning process; anticipatory grief; psychoanalysis: mourning and trauma; children’s play and drawings as communication; and psychosocial therapeutic services. The thesis has particular relevance for child and adolescent psychotherapists and other mental health professionals who work within hospital and hospice settings.

Caring for Children Dying from Cancer at Home: a Qualitative Study of the Experience of Primary Care Practitioners

Background. The rarity of childhood cancers makes providing palliative care in the community an unusual event for primary care practitioners. Providing this care requires effective interprofessional collaboration with the team that forms to provide the care often working together for the first and only time. Objective. To explore the experiences of primary care practitioners following their involvement in the palliative care of a child with cancer at home. Methods. The study design was a community-based qualitative study. The study location was the West Midlands region. Purposeful sample of GPs and community nurses involved in providing palliative care to 12 children. One-to-one in-depth interviews with 47 primary care professionals (10 GPs and 37 community nurses) and 5 facilitated case discussions were undertaken. Field notes were documented and grounded theory data analysis undertaken: chronological comparative data analysis identifying generated themes. Results. GPs had minimal input into the preceding care of children undergoing treatment for cancer but sought to re-establish their role at the child’s transition to palliative care. GPs felt they had a role to play and could add value to this phase of care, highlighted their continuing role with the child’s family and acknowledged that they had gained from the experience of contributing. However, lack of specialist knowledge and uncertainty about their role within the team made this more challenging. In contrast, community nurses were routinely involved in both active treatment and palliation care phases. There was little evidence of collaboration between the specialist and primary care professionals involved. There was considerable variation in out of hours provision across cases. Conclusions. Engaging primary care practitioners needs to be more actively anticipated and negotiated at the transition to palliation. Variation in out of hours care is another cause for concern. Enhancing inter-professional collaboration and planning during both active and palliative care phases may help. Keywords. Cancer, family medicine, palliative care, paediatric.

Pediatric Oncology Palliative Care: Experiences of General Practitioners and Bereaved Parents

Objective: This qualitative study set in the West Midlands region of the United Kingdom, aimed to examine the role of the general practitioner (GP) in children's oncology palliative care from the perspective of GPs who had cared for a child with cancer receiving palliative care at home and bereaved parents. Methods: One-to-one semi-structured interviews were undertaken with 18 GPs and 11 bereaved parents following the death. A grounded theory data analysis was undertaken; identifying generated themes through chronological comparative data analysis. Results: Similarity in GP and parent viewpoints was found, the GPs role seen as one of providing medication and support. Time pressures GPs faced influenced their level of engagement with the family during palliative and bereavement care and their ability to address their identified learning deficits. Lack of familiarity with the family, coupled with an acknowledgment that it was a rare and could be a frightening experience, also influenced their level of interaction. There was no consistency in GP practice nor evidence of practice being guided by local or national policies. Parents lack of clarity of their GPs role resulted in missed opportunities for support. Conclusions: Time pressures influence GP working practices. Enhanced communication and collaboration between the GP and regional childhood cancer centre may help address identified GP challenges, such as learning deficits, and promote more time-efficient working practices through role clarity. Parents need greater awareness of their GP's wide-ranging role; one that transcends palliative care incorporating bereavement support and on-going medical care for family members

Providing Palliative Care for the Child with Cancer: The Experience of GPs

Background Childhood cancers are rare and general practitioners (GPs) have limited experience in caring for these children and even less in providing their palliative care. Most families prefer that their child is cared for at home in the palliative phase of their illness, with professional support from those known to them (Chambers and Oakhill 1995, Vickers and Carlisle 2000, Craft and Killen 2007). A community based qualitative study examined the experiences of ten GPs following their involvement in the care of a child with cancer receiving palliative care within the family home. Methods Data collection was through 1:1 in-depth interviews and facilitated case discussion supported by field notes and grounded theory analysis (chronological comparative data analysis identifying generated themes). Social worlds theory was used as a framework to aid examination, and facilitate critical understanding, of the experiences of the GPs. Findings This presentation focuses on five of the findings relating to the experiences of the GP; the impact of minimal contact; lack of knowledge and experience, uncertain role, out of hours service provision and the emotional toll. Findings highlighted that GPs often have to re-establish their role at the child’s transition to palliative care. Factors hindering the GP in this process include a deficit of specialist knowledge and experience of paediatric palliative care and lack of role clarity. Conclusions/points of interest Strategies for enhancing the role of the Macmillan team in supporting GPs have been identified by this study, such as enhanced collaborative working. Findings have also provided further confirmation of the substantial variation in out of hours medical palliative care provision; with evidence that some GPs work beyond their remit in providing informal out of hours care. This presentation details the findings of one aspect (the experiences of GPs) of a wider study that explored the experiences of 54 community based health professionals (GPs, community nurses and allied health professionals) who had been involved in caring for a dying with cancer receiving palliative care at home (Neilson 2009).

Managing Transition from Curative to Palliative: GP and Bereaved Parent Experiences

Background Children with cancer in the UK are treated in regional childhood cancer centres (RCCC). Families and health care professionals can develop close working relationships over the often-long duration of treatment. Cancer still accounts for largest numbers of childhood disease related deaths and as home is commonly the choice of location for palliative and end of life care, the child and family can face transitions both from curative to palliative care and from hospital to home. This paper reports on findings relating to these transitions from the perspectives of parents and family doctors highlighting implications for both hospital and community based health care practitioners. Aims To explore the experiences of bereaved parents and family doctors following the death of a child with cancer in the family home. Methods Ethical approval was sought and obtained. In this qualitative study one-to-one semi-structured interviews were undertaken with 18 GPs and 11 bereaved parents. The parents were those whose child had received treatment for cancer at a RCCC in the UK and who died at home, the GPs were those involved in the palliative care. Chronological comparative data analysis using grounded theory was completed. Results Cessation of contact with the RCCC when the child receives palliative care at home can be traumatic for parents. Hospital and community based health care professionals need to carefully consider how they establish, maintain and end working relationships with the child and family. Conclusions Findings from this study provide a new perspective to the effective management of transition in paediatric oncology palliative care; managing working relationships. Findings highlight the need for hospital and community based staff to identify and employ strategies that ensure working relationships with families are effectively managed prior to, during and following the child’s transition from curative to palliative care.

Myths and Realities of Inter-professional Working

Introduction: Childhood cancers are rare and community based health care professionals have limited experience in caring for these children and often even less experience in providing their palliative care. It is well recognised that the provision of palliative care falls beyond the remit of any one profession, thus inter professional working is the standard model. This qualitative study aims to examine the experiences of the range of health care professionals involved in providing palliative care at home for children with cancer, focusing on how knowledge is exchanged; the level of communication and support both interprofessionally and at the community/specialist interface. It also aims to examine interprofessional collaboration in palliative care; identifying healthcare professional's perceptions of problems involved, interprofessional boundaries, specific areas of the organisation or provision of care that could be enhanced through changes in practice, support issues and the educational needs of health professionals. Methods The study involves three types of data collection; in-depth interviews, facilitated case discussion (FCD) and field notes from up to 20 cases (a "case" refers to the provision of palliative care to one child). Cases are selected from children who were treated at one regional childhood caner centre. For each case the community based health care professionals (for example the GP, community nurse or health visitor) involved in the care of the child at home are invited to participate in a one-to-one tape recorded in-depth interview followed by a group discussion in the form of a FCD. Field notes are completed following each interview. Data analysis follows a grounded theory approach. The term "social worlds theory" (SWT) his used to define a type of social organisation with no fixed or formal boundaries (such as membership boundaries), for example the range of health professionals that work together to provide palliative care. The boundaries of SW's are determined by the interaction and communication between recognised organisations, such as community nursing teams and general practitioners. SWT examines encounters between different professional groups and can be used to extend knowledge in both the organisation (for example general practice) and the content of what is being provisioned (for example, palliative care). The use of SWT in the analysis of the data is through examining the ethos of the different professions and the associated individual approaches to palliative care, exploring how this determines their roles in the provision of palliative care. Results 10 cases have so far been completed: 47 1:1 interviews (with a range of between 2-7 health care professionals being involved in each case): ( 9 x GP, 19 x CCN, 4 x DN, 3 x HV, 1 x HV assistant 7 x paediatric palliative care nurses, 1 x home support worker, 1 x OT, 1 x physiotherapist, 1 x community paediatrician) and 5 x FCD. The range of participants in the FCDs reflected that of the individual interview sampler. Data obtained to date gives clear insight into the personal experience of the individual health care professional in providing palliative care. Two themes emerging from the data will be focused upon: the continuity of care provision throughout treatment and palliation and the emotional burden experiences by the health care professional. Conclusions SWT can provide a useful framework in examining the social worlds of a disparate group of health care professionals working together for the first and maybe, the only time. A wide variation in the continuity of care provision has been found not only between professions, but also within professions. The emotional burden is evident across the professions.

Conservation narratives in Peru: envisioning biodiversity in sustainable development

In the mega-diverse country Peru, a resource intensive development model collides with the interest of conserving biodiversity. Peruvian biodiversity experts have developed different lines of argumentation as to how to integrate conservation into the sustainable development of their country. Applying grounded theory, I define five groups of conservation narratives based on the analysis of 72 qualitative interviews with experts working in areas of biodiversity conservation. I have labeled them: biodiversity protectionists, biodiversity traditionalists, biodiversity localists, biodiversity pragmatists, and biodiversity capitalists. These groups are each discussed in connection with what they have to say about biodiversity in relation to human life, valuation and knowledge systems, participation and leadership, substitutability of natural capital, and its predominant political strategy. In a second step, a comparative analysis of the dominant and diverging political perspectives is made. I argue that by deconstructing underlying premises and ideologies, common ground and possible opportunities for collaboration can be identified. Moreover, although the presented results can serve as a discussion scaffold to organize conservation debates in Peru, this example demonstrates how the terms biodiversity and sustainability are operationalized in conservation narratives.

Remolding a company through a compliance program : the case of Siemens

Abstract : Since at least the 1980's, a growing number of companies have set up an ethics or a compliance program within their organization. However, in the field of study of business management, there is a paucity of research studies concerning these management systems. This observation warranted the present investigation of one company's compliance program. Compliance programs are set up so that individuals working within an organization observe the laws and regulations which pertain to their work. This study used a constructivist grounded theory methodology to examine the process by which a specific compliance program, that of Siemens Canada Limited, was implemented throughout its organization. In conformity with this methodology, instead of proceeding with the investigation in accordance to a particular theoretical framework, the study established a number of theoretical constructs used strictly as reference points. The study's research question was stated as: what are the characteristics of the process by which Siemens' compliance program integrated itself into the existing organizational structure and gained employee acceptance? Data consisted of documents produced by the company and of interviews done with twenty-four managers working for Siemens Canada Limited. The researcher used QSR-Nvivo computer assisted software to code transcripts and to help with analyzing interviews and documents. Triangulation was done by using a number of analysis techniques and by constantly comparing findings with extant theory. A descriptive model of the implementation process grounded in the experience of participants and in the contents of the documents emerged from the data. The process was called "Remolding"; remolding being the core category having emerged. This main process consisted of two sub-processes identified as "embedding" and "appraising." The investigation was able to provide a detailed account of the appraising process. It identified that employees appraised the compliance program according to three facets: the impact of the program on the employee's daily activities, the relationship employees have with the local compliance organization, and the relationship employees have with the corporate ethics identity. The study suggests that a company who is entertaining the idea of implementing a compliance program should consider all three facets. In particular, it suggests that any company interested in designing and implementing a compliance program should pay particular attention to its corporate ethics identity. This is because employee's acceptance of the program is influenced by their comparison of the company's ethics identity to their local ethics identity. Implications of the study suggest that personnel responsible for the development and organizational support of a compliance program should understand the appraisal process by which employees build their relationship with the program. The originality of this study is that it points emphatically that companies must pay special attention in developing a corporate ethics identify which is coherent, well documented and well explained.

Challenges Facing Long Term Foster Carers: Exploration of the Nature of Psychoanalytic Parent/Carer Support

This research study investigates the role and impact of psychoanalytically-informed short-term parent work with long-term foster carers of looked-after children, in support of the foster placement. The study reflects on the data gathered from four child assessments and five foster families seen by a psychoanalytic child psychotherapist for four sessions each. It draws on psychoanalytic ideas from a range of theoretical traditions, exploring such concepts as trauma, defences, compulsion to repeat, psychological-mindedness, ‘container/contained’ (Bion) and ‘holding environment’ (Winnicott). One distinctive contribution of this research is what it adds to our already existing understanding of the defences (or responses) aroused in the carer when faced with the intense and distressing affect associated with the child’s early trauma; and the impact of this legacy of trauma on the child, on the carer and on the wider Social Services system. Applying Grounded Theory and psychoanalytically-informed clinical case study methodology to the research material, the study breaks down the data analysis into seven stages of coding, from the initial reading of the data to the eventual development of two key hypotheses. One of the predominant themes that emerged from the analysis was the carer’s capacity to remain focused on the child’s emotional needs and how this in turn was linked to the direction of the therapist’s focus. The successive analyses of the data culminated in the hypothesis that the more the therapist focused on the carer and the carer’s emotional states in the course of the parent work, the more the carer was enabled to focus on the child’s emotional needs. As the system of categories emerged according to the themes exemplified in the sessions, a particular focus of analysis became the concept of psychologicalmindedness, considered under several sub-categories: displaying insightful comments; awareness of the child’s bodily states; awareness of the child’s affect; the carer’s ability to recognize the child’s defences; and the carer’s ability to make links between the child’s current difficulties and the child’s past experiences. Through this analysis it became apparent that degree of psychological-mindedness was closely linked to the individual carer’s capacity to metabolize the child’s distressed and distressing communication. This in turn led to a deeper exploration of the situations that were particularly challenging for the carers: i.e., instances when the child was compelled to repeat past traumatic emotional states and as a result was communicating intense distress. This exploration eventually generated the second hypothesis: that in reaction to the child’s distress, the response of each carer could be plotted somewhere along a spectrum, from either distancing themselves from the child’s emotional state to seeking excessive closeness with the child (merging). The next stage of the analysis developed four new categories of carer responses to the distressed child: identification and distancing from the child; identification and merging with the child; the category that describes the carer’s psychologicalmindedness as being ‘impaired’; and ‘good enough’ caring. This then led to an exploration of the carer’s own defences at these most challenging times. This research demonstrates clearly that even within the short space of four sessions of weekly psychoanalytic parent work, it is possible to achieve significant improvement in a carer’s capacity to bear the child’s compulsion to repeat early traumas, and to help the carers become more emotionally available to provide the child with effective psychological parenting at such difficult and challenging times. Key words: looked-after children; long-term foster carers; psychoanalytic short-term parent work; trauma; compulsion to repeat; psychological-mindedness; empathy; defences; psychoanalytically-informed clinical case study research methodology; Grounded Theory research methodology.