Explaining the influence of time budget pressure on audit quality in Sweden

This paper is aimed at explaining how time budget pressure influences audit quality in the Swedish context. A hypothesis is deduced and tested through a survey sent to Swedish auditors. The Swedish context provides a special setting since audit firms and auditors have been facing new pressures due, for example, to the removal of statutory audits for a majority of the companies in Sweden. The findings show that time budget pressure lowers the quality of audits performed by Swedish auditors, but it is not the only explanation. Audit quality is also related to other factors such as gender, position, experience, number of clients, local office size and audit firm. Thus, the model is useful for explaining the factors influencing audit quality and could be used and expanded in future studies. The study also has practical implications showing that when trading-off between audit efforts and available resources and setting time budgets for each audit assignment, audit firms should also consider the personal characteristics of the auditors.     

Hazard identification and pre-map with a simple specific tool: synthesis of application experience in handicrafts in various productive sectors

In August 2009, an international group was founded with the task of developing a "toolkit for MSD prevention" under the IEA and in collaboration with the World Health Organization.According to the ISO standard 11228 series and the new Draft ISO TR 12259 "Application document guides for the potential user", our group developed a preliminary "mapping" methodology of occupational hazards in the craft industry, supported by software (Excel?, free download on: www.epmresearch.org).The possible users of toolkits are: members of health and safety committees; health and safety representatives; line supervisors; foremen; workers; government representatives; health workers providing basic occupational health services; occupational health and safety specialists.The proposed methodology, using specific key enters and quick assessment criteria, allows a simple ergonomics hazards identification and risk estimation to be made. It is thus possible to decide for which occupational hazards a more exhaustive risk assessment will be necessary and which occupational consultant should be involved (occupational physician, safety engineer, industrial hygienist, etc.).The methodology has been applied in different situations of small and medium craftsmanship Italian enterprises: leather goods, food, technical dental work, production of artistic ceramics and stained glass, beekeeping activities. The results are synthetically reported and discussed in this paper.     

Comparative use of complementary medicine, allied health, and manual therapies by middle-aged and older Australian women

We compared use of Complementary and Alternative Medicines (CAM) and therapies, Allied Health interventions (AH), and Manual Therapies (MT) in middle-aged and older Australian women. Cross-sectional data from the 2007 phase of the Longitudinal study of Aging in Women (LAW study) was analyzed. Self-reported 12-month usage patterns of CAM, AH, and MT were determined by mailed questionnaire. Results revealed that 56.2% of the middle-aged group, and 55.0% of the older group used CAM, AH, and MT services in the previous 12 months (a nonsignificant difference). In contrast, there was a highly significant difference between the overall use of CAM products by middle-aged women (88.2%) and older women (67.7%: p = .002).     

Winning a Race: Narratives of Healing and Psychotherapy in Children and Adolescents Who Have Been Sexually Abused

This article explores the process of recovering from sexual abuse according to children and adolescents who have been sexually abused and have successfully completed psychotherapy. In this qualitative study, interviews were conducted with 20 participants from 8 to 18 years of age and then subject to narrative analysis. Results show that participants’ narratives of recovery involve an improvement of psychological well-being. Moreover, they feel better equipped to overcome future challenges, feeling empowered and able to retake control of their lives. Factors that support and inhibit recovery are examined, as are developmental differences. Discussion underlines the valuable role of psychotherapy in helping children and adolescents in their healing process, changing the meaning of the abusive experience, and developing new capacities.     

Towards a theory of upbringing in foster care in Europe

Across Europe, foster care is the preferred intervention for children who cannot live with their birth families, yet just what states look for from foster care is rarely articulated. Its use and intended purpose can reflect not only historical peculiarities but also the nature of the welfare regime existing in a particular country. This article reports on a preliminary exploration of fostering across 11 European countries, reflecting different care and education traditions. Irrespective of variations in history and welfare ideology, and any specialist tasks, we argue that foster care, by its nature, fulfils elements of what might be described as an upbringing role on behalf of society. What is meant by upbringing and how might it be theorised? In this article we draw upon the work of the German social pedagogue, Klaus Mollenhauer, to develop a model of upbringing that might help elucidate what is involved in bringing up children, including those in state care. The idea of passing on a valued cultural heritage is central to Mollenhauer's understanding of upbringing. This happens regardless of social policy intent merely by virtue of shared daily living and the development of pedagogical relationships. We argue that a concept of upbringing might offer an integrating cross-generational theoretical framework for foster care across different welfare regimes.     

Life at Age 100: An International Research Agenda for Centenarian Studies

ABSTRACT

Living a long life is desired by many individuals, and this dream is likely to become reality in more and more industrialized societies. During the past 3 decades, the number of very old individuals has increased significantly, creating a global demographic challenge with consequences at the individual, family, and societal levels. Yet, life in very old age is still poorly understood in terms of its unique characteristics and challenges. Besides specific content areas, very old age represents an understudied field of research. This lack of knowledge may be one reason that the very old also are an underserved population. This special issue introduces an international network of three centenarian studies that describe and compare the life circumstances and characteristics of centenarians across Germany, Portugal, and the United States. Our parallel studies comprehensively assess centenarians’ physical, cognitive, social, and psychological functioning to create a knowledge base regarding their capacities and needs. A specific focus lies in the investigation of psychological aspects, social resources, and societal/cultural contexts, factors that may contribute to longevity and successful aging. Determining key characteristics of this very old population and investigating similarities and differences across countries is timely and urgent, both from an applied and a policy standpoint.     

Rehabilitation programs for elderly women inpatients with schizophrenia

This study aims to describe rehabilitation and resocialization methods we believe to be appropriate for application to female patients with schizophrenia, in a psychiatric unit with a predominantly older population. We briefly describe the unit and the interventions used as an example of the proposed rehabilitation and resocialization methods applied. The article provides an overview to guide accurate intervention, particularly in inpatient women, in different types of cognitive impairment under the broad category of schizophrenia. Our clinical approach includes a token economy approach, cognitive remediation therapy, and social skills training. The token economy intervention is particularly directed to patients that present with a high mental deterioration and/or debility. Cognitive remediation training is applicable to subjects with both cognitive and social dysfunction, but that do not possess signs of an organic cerebral illness or of substance abuse. Social skills training can be the third step to resocialization, training verbal and nonverbal communication competencies.