917 resultados para ambiguous zeroes


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I en organisation belägen på Dalarnas landsbygd framkommer det i en medarbetarundersökning att ett ökande missnöje finns hos de anställda, där flera av problemen kan kopplas till den kraftiga expansion som organisationen just nu genomgår. Även en positiv organisationsförändring som tillväxt kan alltså bidra till problem hos de anställda. Denna studie har avsett att undersöka vilka utmaningar och möjligheter som upplevs hos de anställda i organisationen kopplat till den tillväxtfas de genomgår. Detta genom åtta djupintervjuer där urvalet var såväl chefer, medarbetare som HR-ansvariga. Utifrån respondenternas upplevelse av situationen fann vi fyra stora problemområden; avsaknad av gemensamma rutiner, otydliga roller, bristfällig information och kommunikation samt brist på proaktivt arbete för att säkerställa medarbetarnas kompetens. Vårt empiriska material tyder på att organisationen har ett gap när det kommer till utvecklingen av såväl de mänskliga resurserna, arbetssystem som ledarskapet. Antalet anställda ökar i en högre takt än organisationens infrastrukturella processer, något som kan ses som en organisatorisk växtvärk. Med utgångspunkt från resultatet ger vi förslag på vilka aktiviteter HR-funktionen bör fokusera på. För att bemöta utvecklingsgapet samt förhindra att fler växtvärkssymptom uppstår anser vi att HR bör fokusera på ett proaktivt arbete. En nyckelfaktor som vi genom vår utvecklade modell visar är att ledaren är av stor vikt för hur organisationen och dess medarbetare hanterar en växtvärkssituation. HR bör därför ha en klar bild över vilket stöd verksamhetens ledare behöver för att kunna skapa värde för organisationen, ledarna och medarbetarna. Några generella förslag på HR-aktiviteter går däremot inte att ge eftersom, precis som tidigare forskning visar, verksamheters individuella situation och kontext avgör vilka aktiviteter som är aktuella.

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Abstract: Audiovisual Storytelling and Ideological Horizons: Audiences, Cultural Contexts and Extra-textual Meaning Making In a society characterized by mediatization people are to an increasing degree dependent on mediated narratives as a primary means by which we make sense of our experience through time and our place in society (Hoover 2006, Lynch 2007, Hjarvard 2008, Hjarvard & Lövheim 2012). American media scholar Stewart Hoover points to symbols and scripts available in the media environment, what he call the “symbolic inventory” out of which individuals make religious or spiritual meaning (Hoover 2006: 55). Vernacular meaning-making embedded in everyday life among viewers’ dealing with fiction narratives in films and tv-series highlight a need for a more nuanced understanding of complex audiovisual storytelling. Moving images provide individuals with stories by which reality is maintained and by which humans construct ordered micro-universes for themselves using film as a resource for moral assessment and ideological judgments about life (Plantinga 2009, Johnston 2010, Axelson 2015). Important in this theoretical context are perspectives on viewers’ moral frameworks (Zillman 2005, Andersson & Andersson 2005, Frampton 2006, Avila 2007).This paper presentation will focus on ideological contested meaning making where audiences of different cultural background engage emotionally with filmic narratives, possibly eliciting ideological and spiritual meaning-making related to viewers’ personal world views. Through the example of the Homeland tv-series I want to discuss how spectators’ cultural, religious, political and ideological identities could be understood playing a role in the interpretative process of decoding content. Is it possible to trace patterns of different receptions of the multilayered and ambiguous story depicted in Homeland by religiously engaged Christians and Moslems as well as non-believers, in America, Europe and Middle East? How is the fiction narrative dealt with by spectators in the audience in different cultural contexts and how is it interpreted through the process of extra-text evaluation and real world2understanding in a global era preoccupied with war on terror? The presentation will also discuss methodological considerations about how to reach out to audiences anchored in different cultural context.

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Nursing codes of ethics and conduct are features of professional practice across the world, and in the UK, the regulator has recently consulted on and published a new code. Initially part of a professionalising agenda, nursing codes have recently come to represent a managerialist and disciplinary agenda and nursing can no longer be regarded as a self-regulating profession.This paper argues that codes of ethics and codes of conduct are significantly different in form and function similar to the difference between ethics and law in everyday life. Some codes successfully integrate these two functions within the same document, while others, principally the UK Code, conflate them resulting in an ambiguous document unable to fulfil its functions effectively. The paper analyses the differences between ethical- codes and conduct-codes by discussing titles, authorship, level, scope for disagreement, consequences of transgression, language and finally and possibly most importantly agent-centeredness. It is argued that conduct codes cannot require nurses to be compassionate because compassion involves an emotional response. The concept of kindness provides a plausible alternative for conduct-codes as it is possible to understand it solely in terms of acts. But if kindness is required in conduct-codes, investigation and possible censure follows from its absence. Using examples it is argued that there are at last five possible accounts of the absence of kindness. As well as being potentially problematic for disciplinary panels, difficulty in understanding the features of blameworthy absence of kindness may challenge UK nurses who, following a recently introduced revalidation procedure, are required to reflect on their practice in relation to The Code. It is concluded that closer attention to metaethical concerns by code writers will better support the functions of their issuing organisations.

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Les enfants atteints de déficience motrice cérébrale (DMC) intégrés en milieu scolaire ordinaire vivent davantage de difficultés relatives à la compétence sociale que les autres enfants. En lien avec le modèle SOCIAL de Beauchamp et Anderson (2010) (The socio-cognitive integration of abilities model), deux questions sont abordées afin de comprendre ces difficultés. Dans le premier article, les attributions d’intentions (AI) hostiles sont mesurées par le Home Interview with Child (HIWC), un ensemble de vignettes représentants des situations sociales ambigües. Les résultats montrent que l’acceptation sociale, plus que le statut de naissance, est associé à l’hostilité des AI à 15 ans. Les enfants rejetés et populaires ont un niveau d’AI hostiles supérieur aux enfants de la catégorie d’acceptation sociale moyenne. Il est proposé que l’acceptation sociale soit un médiateur important à considérer dans le développement d’un biais d’AI hostile chez les enfants atteints de DMC. Dans le deuxième article, la dominance sociale (i.e., une forme de leadership) est évaluée dans une situation de résolution de problème en équipe. Les comportements relatifs à la dominance sociale (i.e., les comportements prosociaux et coercitifs) sont codifiés à l’aide d’une grille créée et validée pour cette étude. Les résultats révèlent que, sans égard au score d’acceptation sociale, les enfants atteints de DMC effectuent significativement moins de comportements prosociaux et coercitifs que les enfants sans DMC au cours de la résolution de problème. De plus, leur équipe de travail émet un nombre de comportements prosociaux et coercitifs inférieur à celui observé dans l’équipe des deux enfants témoins. Les difficultés de compétence sociale observées chez les jeunes atteints de DMC pourraient être en partie expliquées par une faible dominance sociale lors d’activités sollicitant les fonctions exécutives. Enfin, les deux articles présentés permettent d’explorer de nouvelles avenues pour comprendre et soutenir le développement de la compétence sociale chez les enfants et les adolescents atteints de DMC. Les interventions auprès de cette clientèle devraient avoir lieu tôt et devraient cibler autant les habiletés motrices de ces jeunes que leur compétence sociale, avant que des signaux clairs ne compromettent déjà leur expérience sociale globale en milieu scolaire ordinaire.

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This study focuses on two areas: alchemy (Part I) and rituals of initiation (Part II) in the works of Miguel de Cervantes, focusing on Don Quijote de la Mancha as my main case study. The first part analyses the function of alchemy and how it can be interpreted throughout the works and various literary genres of Cervantes. It will demonstrate that the texts of Cervantes contain both explicit and implicit allusions to, as well as different aspects of alchemy, such as operative and spiritual alchemy and how these are ultimately used by Cervantes as a means of expression. The author draws from this rich source and modifies these means of expression in order to achieve various results: sometimes with wit or in relation to fraud; at other times it focuses on inner alchemy relating to chivalry in what I have called spiritual chivalry, which has the aim of self-improvement and ultimately, gnosis. Regarding the chivalric rituals of initiation, according to this investigation chivalry serves as both satire and representation of the alchemical process in the case of Don Quijote, which finds its key moments during the rituals. In this sense alchemy and chivalry are studied as two sides of the same coin, in which the search for something higher, an object (the philosopher stone, the beloved), subjects the protagonist to continuous transmutations and puts him in contact with the transitory, that is, liminal states, people and spaces. From this perspective Don Quixote de la Mancha is built upon liminal poetics. My approach, which follows the tenets of analogical hermeneutics, is included within the framework of the Western Esotericism Studies. The 16th and 17th centuries were a fertile age for alchemy throughout Europe. In Spain, alchemy and other esoteric disciplines co-existed with the Spanish Inquisition and its body for the control of ideas and texts: censorship. By being ambiguous and putting into dialogue different ideas of alchemy, Cervantes not only allowed readers to reach their own conclusions, he also protected his work from censorship.

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Mixing ages in school classes became more and more common during the last dec-ades of the 20th century. From being a way to organise classes out of necessity they have now come to be something which is implemented on the basis of pedagogical arguments. The aim of this research has been to improve our knowledge of classes where pupils are not of the same age. A study of the pupils’ perspectives has been my main interest. (Age) homogeneous class can been looked upon as a result of the authorities’ deci-sion to have a fixed age for children to start school and their decision that certain courses should be completed within a defined period of time. Terms and the data concerning heterogeneous age groupings are ambiguous and cannot be fully understood without knowledge of national and sometimes even local contexts. Practices within age heterogeneous classes may differ greatly. A great deal of individual work takes place in age heterogeneous classes. Whether the class is non-mixed or mixed-aged does not seem to have a major im-pact on cognitive or non-cognitive abilities among the pupils, but there are suggestions that age heterogeneous classes might be disadvantageous to pupils in problematic situations. I am able to show that more than 30% of pupils in grades 1-3, close to 25% in grades 4-5, about 15% in grade 6 and a couple of percent of Swedish pupils in the later school years are taught in mixed-age groups. My own empirical research focuses on pupils’ experiences. My investigation has a ‘life-world’ oriented approach inspired by phenomenology. Pupils in grades 5 and 6 from three schools in three different socio-economic settings were interviewed. These pupils had experienced both mixed-age and single-age classes. The life-world of pupils seems to be something different from that encompassed by the philosophy about the advantages of mixing the ages in classes. Pupils find it diffi-cult to maintain or create relationships when only a few pupils of the same sex, who have started school at the same time, can be together in a class for a long time. Be-cause of the importance of social relationships almost every pupil in this investigation wished to be in a single-age class during the following year. It is the importance of common experiences rather than age that is central. Pupils stated that having things in common to study in their everyday schoolwork makes it easier to communicate and contributes to stable friendships. In my conclusion I focus on what it means to have relationships and how these are important for human identity. I also try to show how relationships are important in learning situations at school and for pupils’ opportunities to expand their knowledge.

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Introdução: A parentalidade é um papel muito valorizado socialmente. No entanto, para casais com infertilidade o desempenho deste papel pode implicar tratamentos de fertilidade, alguns deles com recurso a gâmetas de dador. Para os casais que recorrem a gâmetas de dador, surge uma outra preocupação: contar à criança a origem da sua conceção ou manter segredo. Ainda que as motivações que influenciam este processo de decisão tenham sido alvo de estudo, em Portugal a investigação relativa a este tema é escassa. Objetivos: A presente investigação pretendeu desenvolver e estudar a validade facial do Questionário de Motivações para Revelar/Não Revelar a Parentalidade não Genética por Doação de Gâmetas (QMRDG), o qual se destina a avaliar as principais motivações que influenciam o processo de tomada de decisão dos pais que recorrem a gâmetas de dador relativamente a contar ou não contar ao/à seu/sua filho/a a origem da sua conceção. Pretendeu-se ainda explorar a relação entre os sintomas emocionais negativos e o sentido de competência parental nos diferentes grupos em estudo (pais que já contaram à criança, pais que decidiram não contar e pais que ainda não contaram). Metodologia: Estudo exploratório conduzido numa amostra de 21 participantes que recorrem a tratamento de fertilidade com recurso a gâmetas de dador, tendo tido filhos resultantes desse mesmo tratamento, com idades compreendidas entre os 30 e 49 anos. Os participantes preencheram um conjunto de questionários numa plataforma online, tendo o estudo sido divulgado pela Associação Portuguesa de Fertilidade. Resultados: Os dados obtidos indicam que a maioria dos pais ainda não contou ao/à seu/sua filho/a sua origem genética devido ao facto de a criança ser ainda muito pequena, encontrando-se estes com intenção de revelar à criança. Dos pais que já contaram, as motivações que mais influenciaram a decisão basearam-se na falta de motivos para omitir, na importância dada à honestidade, no direito do conhecimento das origens genéticas e na transparência no seio familiar. Face às motivações para não contar, das que mais influenciaram os pais salienta-se a pouca importância dada à genética. O QMRDG revelou possuir validade facial não tendo sido reportada a existência de itens ambíguos ou de difícil compreensão. Discussão: A tendência dos pais no presente estudo foi de contar ao/à seu/sua filho/a a origem da sua conceção, sendo também esta a tendência reportada em estudos mais recentes. Verificou-se a existência de algumas limitações no estudo, nomeadamente o tamanho da amostra. No entanto, o QMRDG mostrou possuir validade facial, podendo constituir-se como um instrumento útil na prática clínica e na investigação com pessoas que estejam a realizar tratamento de fertilidade com recurso a gâmetas de dador. / Introduction: Parenting is a highly valued social role. However, for couples dealing with infertility this role can involve fertility treatments, and for some of them donorassisted reproduction. For couples who use third party reproduction, another concern can emerge: tell the child about the donor conception, or preserve secrecy. Although arguments for decision making have been studied, in Portugal research on this topic is scanty. Objectives: The current study sought out to develop and study the facial validity of Motivations for Disclosing/Not Disclosing Non-genetic Parenthood through Gamete Donation (QMRDG), which is designed to assess motivations that influence the decision-making process of parents who use gamete donation regarding tell or not to tell to his/her son/daughter his/her conception. The existence of differences concerning emotional negative symptoms and parenting sense of competence in three groups (parents that already disclosed, parents that decided not to disclose and parents that did not decide what to do) was also explored. Methods: This exploratory study was conducted in sample of 21 participants who undergone third-party reproduction treatment and became parents. Participants´ age ranged from 30 to 49 years. Participants completed a set of questionnaires through an online platform. The study was advertised by Associação Portuguesa de Fertilidade. Results: Data showed that most parents did not disclose to their child their donor conception due to the fact that the child is still very young, but their intention seems to be to disclose in the future. For parents who have disclosed, core motivations for that decision are based on the lack of reasons for omitting, on the importance of honesty, on the right to know genetic origins and on transparency in the family. Concerning motivations for not disclosing the little importance given to genetics emerges as one of the most important ones. QMRDG revealed good facial validity. The existence of ambiguous or difficult to understand items has not been reported. Discussion: In our study parent’s tendency was to disclose to his/her son/daughter his/her donor conception and this is also the trend reported in recent studies. There are some methodological limitations that should be considered mainly due to the sample size. However, the QMRDG proved to be an instrument showing facial validity, and it can be a useful tool in clinical practice and research with people who are pursuing fertility treatment with gamete donation.

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Introduction The world is changing! It is volatile, uncertain, complex and ambiguous. As cliché as it may sound the evidence of such dynamism in the external environment is growing. Business-as-usual is more of the exception than the norm. Organizational change is the rule; be it to accommodate and adapt to change, or instigate and lead change. A constantly changing environment is a situation that all organizations have to live with. What makes some organizations however, able to thrive better than others? Many scholars and practitioners believe that this is due to the ability to learn. Therefore, this book on developing Learning and Development (L&D) professionals is timely as it explores and discusses trends and practices that impact organizations, the workforce and L&D professionals. Being able to learn and develop effectively is the cornerstone of motivation as it helps to address people’s need to be competent and to be autonomous (Deci & Ryan, 2002; Loon & Casimir, 2008; Ryan & Deci, 2000). L&D stimulates and empowers people to perform. Organizations that are better at learning at all levels; the individual, group and organizational level, will always have a better chance of surviving and performing. Given the new reality of a dynamic external environment and constant change, L&D professionals now play an even more important role in their organizations than ever before. However, L&D professionals themselves are not immune to the turbulent changes as their practices are also impacted. Therefore, the challenges that L&D professionals face are two-pronged. Firstly, in relation to helping and supporting their organization and its workforce in adapting to the change, whilst, secondly developing themselves effectively and efficiently so that they are able to be one-step ahead of the workforce that they are meant to help develop. These challenges are recognised by the CIPD, as they recently launched their new L&D qualification that has served as an inspiration for this book. L&D plays a crucial role at both strategic (e.g. organizational capability) and operational (e.g. delivery of training) levels. L&D professionals have moved from being reactive (e.g. following up action after performance appraisals) to being more proactive (e.g. shaping capability). L&D is increasingly viewed as a driver for organizational performance. The CIPD (2014) suggest that L&D is increasingly expected to not only take more responsibility but also accountability for building both individual and organizational knowledge and capability, and to nurture an organizational culture that prizes learning and development. This book is for L&D professionals. Nonetheless, it is also suited for those studying Human Resource Development HRD at intermediate level. The term ‘Human Resource Development’ (HRD) is more common in academia, and is largely synonymous with L&D (Stewart & Sambrook, 2012) Stewart (1998) defined HRD as ‘the practice of HRD is constituted by the deliberate, purposive and active interventions in the natural learning process. Such interventions can take many forms, most capable of categorising as education or training or development’ (p. 9). In fact, many parts of this book (e.g. Chapters 5 and 7) are appropriate for anyone who is involved in training and development. This may include a variety of individuals within the L&D community, such as line managers, professional trainers, training solutions vendors, instructional designers, external consultants and mentors (Mayo, 2004). The CIPD (2014) goes further as they argue that the role of L&D is broad and plays a significant role in Organizational Development (OD) and Talent Management (TM), as well as in Human Resource Management (HRM) in general. OD, TM, HRM and L&D are symbiotic in enabling the ‘people management function’ to provide organizations with the capabilities that they need.

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This work addresses the study of interdisciplinarity in higher administration education, a topic of great relevance in the present context, due to guidelines issued by Ministry of Education through the National Curriculum Guidelines -NCGs for undergraduate courses in Management. The attention on the subject emerges from the gained experience of a researcher and teacher working as manager of an undergraduate course in Business Administration who set up interdisciplinarity through interdisciplinary projects in a management course pedagogical project at a private university in State of Pará/Brazil. The work rebuilds and reports experiences, and studies the practice of lecturers involved in those interdisciplinary actions. The study aimed to identify changes in pedagogical practices of teachers involved in the searched interdisciplinary experience. To address the questions that directed the work and achieve proposed objectives, from a qualitative approach, a significant bibliographical and documentary work was conducted on the topic. In the survey carried out on secondary sources such as publications of major authors and scientific papers reporting interdisciplinary experiences in higher administration education, it was found that interdisciplinarity for its ambiguous character is still poorly understood by teachers, and reports on its application in administration teaching are incipient. This study also used data collected from primary sources, from dialogues through interviews with educational fellows - teachers and officers of the institution that served as locus of the research, who had the opportunity to experience the studied interdisciplinary experience. Data were processed and analyzed using content analysis technique. Research results showed that teachers of the institution of research have a good understanding of meaning of interdisciplinarity as a link between disciplines; it was also found substantial evidence of changes in teaching practices and actions of such teachers based on their participation in interdisciplinary projects. Although the experience studied can be considered innovative and challenging, much needs to be done in the course management for achievement of interdisciplinary actions in the course, particularly regarding to the removal of institutional, methodological, psychosocial, epistemological obstacles in operationalizing interdisciplinary practices, with emphasis on the need of a process of continuous and specific training aiming at developing skills for interdisciplinary acting, to the extent that these education professionals do not perceive themselves able to act as interdisciplinary lecturers

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The relationship between workplace absenteeism and adverse lifestyle factors (smoking, physical inactivity and poor dietary patterns) remains ambiguous. Reliance on self-reported absenteeism and obesity measures may contribute to this uncertainty. Using objective absenteeism and health status measures, the present study aimed to investigate what health status outcomes and lifestyle factors influence workplace absenteeism. Cross-sectional data were obtained from a complex workplace dietary intervention trial, the Food Choice at Work Study. Four multinational manufacturing workplaces in Cork, Republic of Ireland. Participants included 540 randomly selected employees from the four workplaces. Annual count absenteeism data were collected. Physical assessments included objective health status measures (BMI, midway waist circumference and blood pressure). FFQ measured diet quality from which DASH (Dietary Approaches to Stop Hypertension) scores were constructed. A zero-inflated negative binomial (zinb) regression model examined associations between health status outcomes, lifestyle characteristics and absenteeism. The mean number of absences was 2·5 (sd 4·5) d. After controlling for sociodemographic and lifestyle characteristics, the zinb model indicated that absenteeism was positively associated with central obesity, increasing expected absence rate by 72 %. Consuming a high-quality diet and engaging in moderate levels of physical activity were negatively associated with absenteeism and reduced expected frequency by 50 % and 36 %, respectively. Being in a managerial/supervisory position also reduced expected frequency by 50 %. To reduce absenteeism, workplace health promotion policies should incorporate recommendations designed to prevent and manage excess weight, improve diet quality and increase physical activity levels of employees.

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The non-standard decoding of the CUG codon in Candida cylindracea raises a number of questions about the evolutionary process of this organism and other species Candida clade for which the codon is ambiguous. In order to find some answers we studied the transcriptome of C. cylindracea, comparing its behavior with that of Saccharomyces cerevisiae (standard decoder) and Candida albicans (ambiguous decoder). The transcriptome characterization was performed using RNA-seq. This approach has several advantages over microarrays and its application is booming. TopHat and Cufflinks were the software used to build the protocol that allowed for gene quantification. About 95% of the reads were mapped on the genome. 3693 genes were analyzed, of which 1338 had a non-standard start codon (TTG/CTG) and the percentage of expressed genes was 99.4%. Most genes have intermediate levels of expression, some have little or no expression and a minority is highly expressed. The distribution profile of the CUG between the three species is different, but it can be significantly associated to gene expression levels: genes with fewer CUGs are the most highly expressed. However, CUG content is not related to the conservation level: more and less conserved genes have, on average, an equal number of CUGs. The most conserved genes are the most expressed. The lipase genes corroborate the results obtained for most genes of C. cylindracea since they are very rich in CUGs and nothing conserved. The reduced amount of CUG codons that was observed in highly expressed genes may be due, possibly, to an insufficient number of tRNA genes to cope with more CUGs without compromising translational efficiency. From the enrichment analysis, it was confirmed that the most conserved genes are associated with basic functions such as translation, pathogenesis and metabolism. From this set, genes with more or less CUGs seem to have different functions. The key issues on the evolutionary phenomenon remain unclear. However, the results are consistent with previous observations and shows a variety of conclusions that in future analyzes should be taken into consideration, since it was the first time that such a study was conducted.

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Even though online commerce has garnered vast academic interest during the recent years, theoretical grounds for consumer behavior online still remains ambiguous. Despite the globally rapid growth of online commerce, only a fraction of Internet browsers end up purchasing goods online. This is argued to be caused by the intangible and distant nature of the Internet, causing overwhelming perceived risks for consumers and negatively affecting transaction intentions. To combat perceived risks, consumers may actively or passively seek to relieve those risks to tolerable level. These risk reduction strategies refer to both institutional mechanisms as well as consumer risk reduction strategies. The objective of this thesis is to provide further understanding upon the relationships between consumer perceived risk, risk reduction strategies and transaction intentions in online marketplaces. To serve the objectives of the present thesis, a quantitative approach was chosen as the method for conducting empirical research. The data was collected with an online survey through discussion board, using a random sample approach. The proposed research model was examined with a set of hierarchical regression analyses. Results revealed several direct relationships as well as moderating interaction effects. The key finding of this thesis is that institutional risk reduction mechanisms significantly contribute to consumer perceived risks. These mechanisms have the potential to reduce perceived risks, and therefore may stimulate transaction intentions. Additionally, it was observed that risk reduction strategies moderate the relationship between intermediary provided risk relievers, consumer perceived risks and transaction intentions. Retailer related risk reduction strategies were also shown to enforce the effectiveness of payment methods; however feedback and monitoring mechanism was shown to have a diminishing effect of perceived risk only when consumers did not rely on product related risk reduction strategies. The present thesis also illustrates the importance of effective information search, as those consumers are more willing to transact as the perceived risks become less significant. For managerial purposes, the importance of well-functioning institutional mechanisms cannot be emphasized enough.

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IFRS 9 Financial instruments presents the classification and measurement, the impairment and the hedge accounting requirements for accounting of financial instruments. The standard was set by the International Accounting Standards Board to replace IAS 39 Financial instruments: Recognition and Measurement on 1 January 2018. Hence, the long-criticized and complexly experienced requirements for accounting of financial instruments will undergo the most significant reform. This thesis addresses anticipated effects of IFRS 9, focusing on the challenges the new classification and measurement requirements bring forth in the case organization Kesko. This thesis was conducted as an action research, in which, a case study method was applied. The thesis was conducted with a twofold manner, which involved general analysis of IFRS 9 and further covered distinct ambitions related to the case organization. For the general part, empirical data was gathered by interviewing two IFRS experts from KPMG and PwC, while the interviews within the case organization constituted for the case study. Further, the literature on the IFRS 9 was such scant that the theoretical examination was merged with the IFRS experts’ quotations that also strived to contribute to the overall objective of reinforcing the body of research related to the subject. This thesis indicates that IFRS 9 will most fundamentally reform the impairment and the hedge accounting requirements of financial instruments. Regard to impairment, the changes are anticipated to increase the amount of loan-loss provisions, whereas the relaxed hedge accounting requirements are expected to encourage more companies to commence the application of hedge accounting. The thesis provides empirical support on that the term business model for managing financial assets, introduced in IFRS 9, is ably hard to comprehend and remains ambiguous. It goes on to argue that the most prominent issue in defining the business model for managing financial assets is the limits set in IFRS 9 for selling financial assets. In consideration of Kesko, this thesis finds that the key effects of IFRS 9 are anticipated to be the reshaping of the organization’s treasury policy and further examination of the possibility to apply hedge accounting for foreign exchange derivatives. What is more, the thesis presumes that complying the requirements of IFRS 9 Kesko will apply the hold to collect and sell model for managing financial assets in future.

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The primary objective of the present thesis was to determine the extent of intertextual coherence and inter-filmic discourse retained in the Finnish DVD subtitles of the first twelve feature films set in the Marvel Cinematic Universe and ten episodes of the first season of Agents of S.H.I.E.L.D., a transmedia extension of the MCU. The cinematic world of Marvel was chosen as research data in this study for the inherence, abundance, and conspicuousness of its intertextuality. Two categories through which to retain intertextual coherence in translation were set as the premise of the study: 1) the consistent application of the same form of MCU-related proper names in translation and 2) the retention of MCU-related allusions in translation when the retention of the allusion is a strategic choice. The data was collected and analyzed primarily in this juxtaposition. The examination of the gathered data and the set research questions necessitated the division of audiovisual allusions into three categories: verbal visual allusions, secondary spoken allusions, and primary spoken allusions, the last of which was further divided into ambiguous and unambiguous types. Because of their qualitative inadequacies, unambiguous primary spoken allusions were not eligible as data in the present study. 33.3 percent of the proper names qualified as data were translated consistently in each installment they were referenced. In terms of allusions, 76.2 percent of the qualified source-text instances were retained in translation. The results indicate that intertextual elements are more easily identified and retained within the context of one narrative than when this requires the observation of multiple connected narratives as one interwoven universe.

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Despite the increasingly high rate of implantation of cardioverter-defibrillators (ICD) in elderly patients, data supporting their clinical and cost-effectiveness in this age stratum are ambiguous and contradictory. We comprehensively reviewed the state-of-the-art data regarding the applicability, safety, clinical- and cost-effectiveness of the ICD in elderly patients, and analysed which patients in this age stratum are more likely to get a survival benefit from this therapy. Although peri-procedural risk may be slightly higher in the elderly, this procedure is still relatively safe in this age group. In terms of correcting potentially life-threatening arrhythmias, the effectiveness of ICD therapy is comparable in older and younger individuals. However, the assumption of persistent ICD benefit in the elderly population is questionable, as any advantage of the device on arrhythmic death may be largely attenuated by a higher total non-arrhythmic mortality. While septuagenarians and octogenarians have higher annual all-cause mortality rates, ICD therapy may remain effective in highly selected patients at high risk of arrhythmic death and with minimum comorbidities despite advanced age. ICD intervention among the elderly, as a group, may not be cost-effective, but the procedure may reach cost-effectiveness in those expected to live >5-7 years after implantation. Biological age rather than chronological age per se should be the decisive factor in making a decision on ICD selection for survival benefit.