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This research analyzes the factors that influence the service satisfaction of pharmacy students at Tomohon Christian University, Indonesia. This research aims: (1) To find out how much influence the dimensions of service quality consist of reliability, tangible, empath, assurance, and responsiveness, partially on the satisfaction of pharmacy students at Universitas Kristen Indonesia Tomohon. (2) knowing the influence of service quality dimensions (X) on satisfaction (Y) of Pharmacy students at the Universitas Kristen Indonesia Tomohon (Y), (3) knowing what service quality factors X have a Dominant influence on student satisfaction at Tomohon Indonesian Christian University (Y). The method used in this research is a multiple linear regression analysis model to determine the influence of independent variables on student satisfaction at the Universitas Kristen Indonesia Tomohon simultaneously or partially with a population of 125. The conclusions of this research are: (1) the dimensions of service quality simultaneously have a significant influence on student satisfaction at the Universitas Kristen Indonesia Tomohon, (2) All service quality factors partially have a significant influence on the satisfaction of Pharmacy students at the Universitas Kristen Indonesia Tomohon, (3) The dominant influence on student satisfaction at the Universitas Kristen Indonesia Tomohon is provided by assurance.

Studien visar att det finns inslag av samtliga isomorfismer avseende påverkan på revisionsbranschen vid införandet av det nya EU-direktivet. Resultatet tyder på att medelstora byråer och dess auktoriserade revisorer påverkas i mindre omfattning av tvingande isomorfism än större byråer. I stället kommer påverkan från mimetisk och normativ isomorfism genom företagens önskan om legitimitet gentemot intressenter., The study shows that all types of isomorphism have an impact on the auditing profession with the introduction of the new EU directive. The results indicate that medium-sized firms and their authorized auditors are less affected by coercive isomorphism than larger firms. Instead, the impact comes from mimetic and normative isomorphism through the companies' desire for legitimacy towards stakeholders.

The research aimed to highlight educational progress by analyzing authors' perspectives and approaches to quality assurance policies in Higher Education between 2019 and 2023. The PRISMA systematic review method was employed to identify 30 studies from three major databases: ERIC, Scopus, and SciELO. Inclusion criteria focused on studies published in English, excluding those not centered on Higher Education and quality assurance as main competencies. he results revealed a complexity of approaches regarding quality assurance policies in Higher Education. These policies seek to enhance both relevance and educational experience. The importance of ensuring quality standards to ensure that higher education meets its academic and social objectives is emphasized. Additionally, the need to adapt these policies to changing educational demands and contexts is evident, as well as to promote the participation of diverse stakeholders in their design and implementation. The study underscores the importance of comprehensively addressing quality assurance policies to strengthen and enhance their contribution to social and economic development., La investigación tuvo como objetivo destacar los progresos educativos mediante el análisis de las perspectivas y enfoques de los autores sobre las políticas de aseguramiento de la calidad en la Educación Superior entre 2019 y 2023. Se empleó el método de revisión sistemática PRISMA para identificar 30 estudios de tres importantes bases de datos: ERIC, Scopus y SciELO. Los criterios de inclusión se enfocaron en estudios publicados en inglés, excluyendo aquellos que no se centraban en la Educación Superior y el aseguramiento de la calidad como competencias principales. Los resultados revelaron una complejidad de enfoques en relación con las políticas de aseguramiento de la calidad en la Educación Superior. Estas políticas buscan mejorar tanto la pertinencia como la experiencia educativa. Se destaca la importancia de garantizar estándares de calidad para asegurar que la educación superior cumpla con sus objetivos académicos y sociales. Además, se evidencia la necesidad de adaptar estas políticas a las cambiantes demandas y contextos educativos, así como de promover la participación de diversos actores en su diseño e implementación. El estudio subraya la relevancia de abordar de manera integral las políticas de aseguramiento de la calidad para fortalecer y mejorar su contribución al desarrollo social y económico.

The study aimed to analyze the reality of agricultural insurance in Palestine and the technological applications used in this sector, and used the historical approach based on two important axes: 1 - agricultural lands in the West Bank and Gaza Strip under the practices of the Israeli occupation, 2 - the Palestinian water sector under the Israeli occupation, the study concluded He pointed out that agricultural insurance in Palestine is in the preliminary stage, due to the inability of insurance companies to bear the losses resulting from the risks of occupation practices, such as the occupation practices in destroying agricultural lands with several unrealistic justifications, as well as controlling and plundering Palestinian water resources, L’étude visait à analyser la réalité de l’assurance agricole en Palestine sous le prisme de la lutte pour l’eau et la terre et les applications technologiques utilisées dans ce secteur, et a utilisé l’approche historique basée sur deux axes importants : 1 - les terres agricoles en Cisjordanie et dans la bande de Gaza sous les pratiques de l’occupation israélienne, 2 - le secteur de l’eau palestinien sous l’occupation israélienne. A conclu l’étude il a souligné que l’assurance agricole en Palestine est au stade préliminaire, en raison de l’incapacité des compagnies d’assurance à supporter les pertes résultant des risques des pratiques d’occupation, telles que les pratiques d’occupation en détruisant les terres agricoles avec plusieurs justifications irréalistes, ainsiqu’encontrôlant et en pillant les ressources en eau palestiniennes., Lo studio si proponeva di analizzare la realtà delle assicurazioni agricole in Palestina alla luce delle sfide legate all'acqua e alla terra. Inoltre, si è fatto riferimento alle applicazioni tecnologiche utilizzate nell'assicurazione agricola. Che contribuiscono allo sviluppo del settore. E ha utilizzato un approccio storico basato su due importanti assi: 1 - i terreni agricoli in Cisgiordania e nella Striscia di Gaza sotto le pratiche dell'occupazione israeliana, 2 - il settore idrico palestinese sotto l'occupazione israeliana. Lo studio ha concluso che l'assicurazione agricola in Palestina è in fase preliminare, a causa dell'incapacità delle compagnie assicurative di sostenere le perdite derivanti dai rischi delle pratiche di occupazione, come le pratiche dell'occupazione di distruggere i terreni agricoli con diverse giustificazioni irrealistiche, nonché di controllare e saccheggiare le risorse idriche palestinesi., O estudo teve como objetivo analisar a realidade do seguro agrícola na Palestina à luz dos desafios da água e da terra. Além disso, referindo-se aos aplicativos tecnológicos usados no seguro agrícola. Que contribuem para o desenvolvimento desse setor. E utilizou a abordagem histórica com base em dois eixos importantes: 1 - terras agrícolas na Cisjordânia e na Faixa de Gaza sob as práticas da ocupação israelense, 2 - o setor hídrico palestino sob a ocupação israelense. O estudo concluiu que o seguro agrícola na Palestina está em estágio preliminar, devido à incapacidade das seguradoras de arcar com as perdas resultantes dos riscos das práticas de ocupação, como as práticas de ocupação que destroem terras agrícolas com várias justificativas irrealistas, além de controlar e saquear os recursos hídricos palestinos., El estudio tiene como objetivo analizar la realidad del seguro agrícola en Palestina bajo el prisma de la lucha por el agua y la tierra, y las aplicaciones tecnológicas utilizadas en este sector, y utilizó el enfoque histórico basado en dos ejes importantes: 1 - Las tierras agrícolas en Cisjordania y la Franja de Gaza bajo las prácticas de la ocupación israelí, 2 - el sector del agua palestino bajo la ocupación israelí. Señaló que el seguro agrícola en Palestina se encuentra en la etapa preliminar, debido a la incapacidad de las compañías de seguros para asumir las pérdidas derivadas de los riesgos de las prácticas de ocupación, por ejemplo, las prácticas de ocupación en la destrucción de tierras agrícolas con varias justificaciones poco realistas, así como el control y saqueo de los recursos hídricos palestinos.

While the United States has reduced the overall number of nuclear warheads supporting U.S. extended deterrence in East Asia, North Korea has been developing additional nuclear weapons and missiles to maintain a stronger security posture against the United States. Therefore, South Korea, which is protected by the U.S. nuclear umbrella, is getting more skeptical of the credibility of the U.S. nuclear policy in regard to South Korea. Meanwhile, a well-organized North Atlantic Treaty Organization (NATO) Nuclear Planning Group (NPG) has assured allies of the credibility of the U.S. extended deterrence policy in Europe. This study demonstrates that South Korea could enhance its assurance of U.S. commitment to extended deterrence by adopting the NATO NPG as a model of a nuclear consultative body. Enhancing South Korea-U.S. nuclear policy coordination as presented in this thesis would bolster extended deterrence of North Korea's threats and enhance South Korea's assurance of U.S. extended deterrence., Captain, Republic of Korea Army, Approved for public release. Distribution is unlimited.

The undertaken study aims to examine the reasons for the delay in implementing financial technologies in both the conventional and participatory insurance sectors in Morocco while providing recommendations to overcome these obstacles. To achieve these objectives, a qualitative research approach was adopted, involving industry professionals to obtain detailed responses using semi-structured interview methods. This method facilitated a comprehensive analysis of our research problem. The obtained results revealed the existence of several difficulties and barriers hindering the implementation of financial technologies in the insurance sector in Morocco. These obstacles include resistance to change within companies, regulatory constraints, concerns about data security, and the need to train employees in new technologies. All these factors have contributed to the delayed adoption of financial technologies in the Moroccan insurance sector. However, the study does not merely highlight the obstacles; it also proposes recommendations to overcome them. Among these recommendations are raising awareness and providing training to stakeholders about the benefits of financial technologies, establishing a regulatory framework conducive to innovation, strengthening cybersecurity measures, and fostering collaboration among sector actors to promote the adoption of financial technologies. This study holds particular significance in the current context characterized by multiple crises and a focus on digital transformation. Indeed, it represents the first attempt to explore and analyze the specific challenges of implementing financial technologies in the insurance sector in Morocco while offering tailored solutions for industry professionals. By shedding light on these challenges and providing practical recommendations, this study contributes to stimulating the development of the Moroccan insurance sector in the era of digital transformation.   Keywords: Financial technology, insuran, L'étude entreprise vise à examiner les raisons du retard de l'implémentation des technologies financières dans le secteur assurantiel conventionnel et participatif au Maroc, tout en proposant des recommandations pour surmonter ces obstacles. Afin d'atteindre ces objectifs, une approche de recherche qualitative a été adoptée, faisant appel aux professionnels de l'industrie pour obtenir des réponses détaillées à l'aide de la méthode des entretiens semi-directifs. Cette méthode a permis de fournir une analyse approfondie de notre problématique. Les résultats obtenus ont révélé l'existence de plusieurs difficultés et barrières entravant l'implémentation des technologies financières dans le secteur assurantiel au Maroc. Parmi ces obstacles, on peut citer la résistance au changement au sein des entreprises, les contraintes réglementaires, les préoccupations en matière de sécurité des données et la nécessité de former les employés aux nouvelles technologies. Ces facteurs ont tous contribué à retarder l'adoption des technologies financières dans le secteur assurantiel marocain. Toutefois, l'étude ne se contente pas de mettre en évidence les obstacles, elle propose également des recommandations pour les surmonter. Parmi ces recommandations, on peut citer la sensibilisation et la formation des parties prenantes aux avantages des technologies financières, la mise en place d'un cadre réglementaire favorable à l'innovation, le renforcement de la cybersécurité et la collaboration entre les acteurs du secteur pour favoriser l'adoption des technologies financières. Cette étude revêt une importance particulière dans le contexte actuel marqué par une accumulation de crises et une orientation vers la transformation numérique. En effet, elle représente la première tentative de découvrir et d'analyser les difficultés spécifiques à l'implémentation des technologies financières dans le secteur assurantiel au Maroc, tout en proposant des solutions adaptées aux professionnels du secteur. En

Sustainability reporting (SR) is an activity that is increasingly affecting companies.Governments and larger governing institutions legislate more on SR and constraincompanies to comply with the different standards. These standards describe preciselywhat companies must publish. Yet, our research focuses on the internal aspects ofmanaging SR. Our goal is to reach a deeper understanding of the procedures thatcompanies implement, in the areas of stakeholder engagement, corporate governance andassurance. The aim is to know which parts of SR are formalized. Therefore, we haveconducted 10 semi-structured interviews, of which 8 were with SR managers or officersfrom 10 different companies and in diverse industries.The literature review of SR focuses on different topics such as the history, the differentstandards used, the theories related to SR, the drivers of SR, the management accountingand the best practices. Yet, there is a big research gap in terms of analyzing the managerialprocedures that companies follow to plan, account and report their sustainability data.Therefore, we decided to conduct a qualitative study, to get a better insight of how theprocedures function and what challenges the companies might be facing while doing thisSR. In our findings, in general, we received very similar answers for some topics andspecific results for a few other topics. Stakeholder engagement, corporate governance andthird-party assurance have been analyzed. Another concept has been added to ouranalysis, based on our findings: technology. The results of our studies show that followingaspects are formalized: the materiality assessment, consulting, questionnaires,involvement of board members and executives, the use of documents, the organizationalstructure and the integration of third-party certified audits into the SR. The aspects whichare not yet formalized are the involvement of all stakeholders, awareness, training,communication, internationalization, internal controls, decision-mak

La thèse porte sur le profilage algorithmique et son histoire. La notion de profilage algorithmique désigne les dispositifs qui visent à prédire, sur la base de méthodes quantitatives et algorithmiques, le comportement d’une personne en vue de fonder une décision individuelle à son égard. Partant de l’hypothèse que ces instruments s’imposent comme l’un des principaux modes contemporains de régulation des individus, la thèse a pour ambition d’en établir la généalogie afin de comprendre les raisons de leur succès. Trois domaines d’application sont étudiés en détail :le travail (sélection et contrôle des travailleurs), l’assurance (évaluation du risque assuré) et le crédit (évaluation de la solvabilité et de la « dignité de crédit »). Chacun de ces chapitres établit une généalogie des pratiques de profilage propre au domaine traité depuis le XIXe siècle jusqu’aux applications contemporaines. Le quatrième et dernier chapitre décrit comment le profilage est susceptible de transformer en profondeur le droit en substituant aux instruments juridiques traditionnels des règles algorithmiques individualisées, et montre en quoi cette individualisation, derrière une prétention à garantir l’égalité de traitement, menace de saper les fondements essentiels du principe même d’égalité., Doctorat en Sciences juridiques, info:eu-repo/semantics/nonPublished

Depuis quelques années, plusieurs entreprises ont commencé à exploiter les données qu’ils ont emmagasinées pour pouvoir extraire des connaissances et faire des prévisions. Une bonne utilisation de ces données permet aux entreprises de comprendre leurs clients et pouvoir améliorer leurs services. Les techniques d’intelligence artificielle se présentent comme des moyens pour révolutionner les prises de décisions. Plus d’entreprises embauchent des data scientists pour concevoir des modèles de prédiction. Le but des data scientists est de concevoir des modèles et de les performer. L’un des défis majeurs rencontré par ces data scientists est le prétraitement des données. Le prétraitement des données impact la qualité du modèle mis en place. Ce problème est dû au fait qu’il n’existe pas une seule bonne manière de prétraité les données. Les techniques utilisées dépendent du problème et du type de donnée. Ce mémoire a pour objectif d’évaluer la possibilité de développer une solution qui permet d’automatiser les opérations de prétraitement des données pour les acteurs de données (data scientistes, chercheurs, etc.). Nous utiliserons le terme pipeline afin de nommer la chaîne de pré-traitement et de traitement des données (de la donnée brute jusqu’à la classification de la donnée). En effet, nous proposons un pipeline qui permet de choisir les meilleures techniques de prétraitements en fonction du problème. Plusieurs techniques sont répertoriées et nous utilisons des techniques d’optimisation métaheuristique pour minimiser le temps de recherche du meilleur modèle. Ces techniques sont par la suite comparées avec des techniques d’optimisation standard comme la recherche par grille. Le pipeline est par la suite testé sur des données d’une entreprise d’assurance automobile du Canada. Les résultats nous montrent que les méthodes d’optimisation métaheuristique sont plus efficaces sur des big data. Elles ont permis de diminuer d’environ 30% le temps nécessaire pour retrouver un bon

Remote attestation (RA) is emerging as an important security mechanism for cyber-physical systems with strict security requirements. Trusted computing at large and Trusted Execution Environments (TEEs) in particular have been identified as key technologies to enable RA since they ideally allow retaining some element of control over remote devices despite them being compromised at the OS level. Unfortunately, sometimes it is claimed that TEEs provide RA support without really substantiating how this support is provided. In this paper we build the assurance arguments for RA to carefully map how secure RA depends on underlying security properties and how these in turn can be provided by TEE capabilities. We base our security analysis of RA on existing literature on security requirements for RA and use Goal Structuring Notation (GSN) as the method to build the security arguments. Our analysis identifies the set of TEE properties (as described in the GlobalPlatform standard) that are needed to support RA, and which goals that cannot be mapped to TEE implementations, and therefore require other forms of evidence for RA to be trusted at the top level.

Untargeted metabolomics is an analytical approach with numerous applications serving as an effective metabolic phenotyping platform to characterize small molecules within a biological system. Data quality can be challenging to evaluate and demonstrate in metabolomics experiments. This has driven the use of pooled quality control (QC) samples for monitoring and, if necessary, correcting for analytical variance introduced during sample preparation and data acquisition stages. Described herein is a scoping literature review detailing the use of pooled QC samples in published untargeted liquid chromatography-mass spectrometry (LC-MS) based metabolomics studies. A literature query was performed, the list of papers was filtered, and suitable articles were randomly sampled. In total, 109 papers were each reviewed by at least five reviewers, answering predefined questions surrounding the use of pooled quality control samples. The results of the review indicate that use of pooled QC samples has been relatively widely adopted by the metabolomics community and that it is used at a similar frequency across biological taxa and sample types in both small- and large-scale studies. However, while many studies generated and analyzed pooled QC samples, relatively few reported the use of pooled QC samples to improve data quality. This demonstrates a clear opportunity for the field to more frequently utilize pooled QC samples for quality reporting, feature filtering, analytical drift correction, and metabolite annotation. Additionally, our survey approach enabled us to assess the ambiguity in the reporting of the methods used to describe the generation and use of pooled QC samples. This analysis indicates that many details of the QC framework are missing or unclear, limiting the reader's a

Determining the sample size to meet the inferential objectives of a study is of central importance in experimental design. There is an extensive collection of methods addressing this problem from diverse perspectives. The Bayesian paradigm, in particular, has attracted noticeable attention and includes different perspectives for sample size determination. While traditional Bayesian methods formulate sample size determination as a decision problem that optimizes a given utility functions (Lindley, 1997), practical experimental settings may require a more flexible approach based upon simulating analysis and design objectives (see, e.g., O'Hagan and Stevens, 2001). Building upon the latter approach, we devise a general Bayesian framework for simulation-based sample size determination using Bayesian assurance that can be easily implemented on modest computing architectures. We qualify the need for different priors for the design and analysis stage, working primarily in the context of conjugate Bayesian linear regression models, where we consider known and unknown variances. We also compare the assurance to a utility-based approach that involves the specification of objective functions to determine the rate of correct classification (Inoue, Berry, and Parmigiani, 2005). Throughout, we draw parallels with frequentist solutions, which arise as special cases, and alternate Bayesian approaches with an emphasis on how the numerical results from existing methods arise as special cases in our framework.We further extend our conjugate linear model's capabilities to encompass the multiple testing framework, where the assurance is now characterized by conditions placed on the Bayesian false discovery rate (FDR). Under this framework, we investigate the effects of multiple comparison adjustments on assurance and sample size determination. Adjustments include enforcing different assigned threshold values for the Bayesian FDR and conditions related to the credible interval condition

I den här studien har vi undersökt revisorers uppfattning av hur trovärdighållbarhetsbestyrkandeprocessen är. Målet med studien har även varit att undersöka framgångsfaktorer för ett trovärdigt bestyrkande och relevansen avhållbarhetsredovisning inom finanssektorn. Studien har genomförts genom intervjuer med respondenter om bestyrkandeprocessen och granskning avhållbarhetsredovisningar. Datamaterialet från intervjuerna och studiens referensram har granskats genom en dokumentanalys där två företag inom den finansiella sektorns hållbarhetsredovisningar har analyserats. Vi har även analyserat vilka standarder företagen använt vid upprättande av hållbarhetsredovisningen, där Swedbank använde GRI och ÅRL och Svea Bank använde ÅRL. Vi finner att revisorers uppfattning om hållbarhetsbestyrkandeprocessen är att den är mindre trovärdig än bestyrkandeprocessen för finansiella redovisningar. Dessutom finner vi flera olika framgångsfaktorer för en trovärdig bestyrkandeprocess där en pålitlig intern kontroll och en omfattande extern granskning är väsentlig. Hållbarhetsredovisning är relevant för finanssektorn däremot kunde vi inte finna i vilken utsträckning den är relevant. Vidare forskning om hållbarhetsredovisning och tillhörande bestyrkanden efterfrågas eftersom förståelsen är begränsad., In this study we have investigated the auditors perception of how trustworthy the process of assurance is. The aim of the study has also been to investigate the success factors for a trustworthy assurance statement, and how relevant sustainability reporting is within the financial sector. The study has been conducted through interviews with respondents about the assurance process and analysis of sustainability reports. The data from the interviews and the study's frame of reference have been examined through a document analysis where two financial sector companies' sustainability reports have been analyzed. We have also analyzed the standards the companies used when establishing the sustainability reports, where Swedbank used GRI and ÅRL and Svea Bank usedÅRL. We concluded that the auditors found the assurance process of sustainability reports to be less credible than the assurance process for financial reports. We also found different success factors for a trustworthy assurance process where a reliable internal control and an extensive external assurance were essential. Sustainability reporting is relevant for the financial sector, however we could not determine to what extent it’s relevant. In addition, further research on sustainability reporting and associated assurance are requested as the understanding is limited.

Internal auditors have a substantial impact on organisations’ governance. Hence this research aims to uncover the practice of internal auditors in Sweden, especially their part in cybersecurity and the people factor. While previous research point to internal auditing being an oversight governance mechanism for organisations, the threat of a changing risk landscape due to increased digitalisation and business transactions occurring in cyberspace leaves more questions undiscovered. The research implements a qualitative approach. The data was collected by semi-structured interviews conducted with members from IIA working as internal auditors. The IPPF authoritative guidance was also used as complementary data. The data was later analysed through theories such as the Three Lines of Defense. The results demonstrated how internal auditors provide assurance heavily influence organisations’ cybersecurity. However, it is equally essential for auditors to consider the indirect impact they have on the organisation, especially regarding the people factor of cybersecurity and the amount of influence internal auditors have. These findings indicate the need to focus on researching the indirect influence internal auditors have through their soft skills. Professionals should also reflect on their influence in their organisation not to overshadow other important risks.

Lors de la souscription d’un contrat d’assurance habitation, le courtier et le preneur d’assurance avaient omis de déclarer au nouvel assureur trois sinistres survenus antérieurement, ainsi que la résiliation du contrat par le précédent assureur en raison de cette sinistralité.

L’arrêt de la Cour de cassation du 12 avril 2021 a éteint le feu qui couvait dans le secteur des assurances. Dans cet arrêt, la Cour a d’abord rappelé la possibilité, dans le cadre d’un contrat d’assurance incendie, d’une stipulation au profit d’un tiers, sans que ce tiers ne soit désigné nommément dans le contrat.

Parmi les conditions de validité d'un contrat, on trouve l'objet qui doit être déterminable et licite. Notre Cour de cassation a été amenée à de multiples reprises à se prononcer sur la licéité de l’objet. La majorité de ses arrêts concernent toutefois des contrats d’assurance incendie couvrant des bâtiments construits sans les permis requis à cette fin. L’arrêt annoté, du 18 mars 2022, nous offre ainsi une illustration de la notion appliquée à un contrat d’assurance de responsabilité.

The advent of Trusted Execution Environments (TEEs) for IoT aligns with the reinforcement of IoT security through recent laws and regulations. A major part of IoT systems comprises of resource-constrained devices, with less margin in memory and computation capabilities to embed sophisticated security solutions. Hence, hardware-based TEEs provide resource-efficient remedies to known attack vectors with reduced software attack surface. In this dissertation, we identified challenges cropping up from the heterogeneity of the IoT infrastructure, that hindered the adoption of TEEs in resource-constrained IoT. We ultimately approach the security of IoT devices through automated certification with hardware-rooted assurance guarantees. The contributions of this dissertation are made through six research papers addressing these challenges. TEEs provide hardware-supported mechanisms to create secure areas to store sensitive data and execute critical software. However, the secure areas lack a secure way to communicate with the rest of the system. Moreover, once a software is placed in the secure areas, it becomes extremely difficult to detect and trace misbehaviour. To this end, we contribute frameworks that strengthen the functionality of TrustZone-M, which is ARM’s TEE designed for resource-constrained IoT. The addition of a secure communication channel in TrustZone-M enabled IoT devices guarantees confidentiality and integrity of shared data between the system applications and the secure areas even in case of a compromised OS. In addition, our contribution to the TrustZone-M secure areas to enable monitoring and blocking of malicious behaviour by applications, adds protection in the presence of untrusted third-party critical software. Secondly, we propose an automated digital certification of IoT devices by combining the Public Key Infrastructure standard authentication mechanisms with attributes of software assurance. The resultant process and the certificate is compliant

This paper presents a study about the assurance of sustainability reports issued by organizations operating in Argentina. On a sample of 383 reports obtained from the Global Reporting Initiative (GRI) database, the tendency to issue verified reports, the corporate characteristics of the organizations that verify, the profile of the reporting assurer and the standards that were employed in the assurance process were analyzed. Although there is a slightly growing tendency to verify sustainability reports, the amount is still low. Considering activity sectors, among the organizations that hire assurance services, the group of “professional services organization” and other non-profit organizations stands out. The study of assurance reports revealed that audit firms predominate in the provision of the service and that the Certified Public Accountants turn out to be the exclusive signatories of verification reports. At the same time, it is observed that there is uniformity in the use of standards to carry out the assurance of the reports issued, which is positive in terms of quality and usefulness of the information disclosed., Este documento apresenta um estudo sobre a garantia de relatórios de sustentabilidade emitidos por organizações que operam na Argentina. Com base em uma amostra de 383 relatórios obtidos do banco de dados da Global Reporting Initiative (GRI), foi feita uma análise comparativa da tendência de verificar externamente tais relatórios, as características corporativas das organizações que decidem fazer o seguro, o perfil das seguradoras e as normas utilizadas no processo de garantia. Embora haja uma ligeira tendência ascendente na verificação dos relatórios de sustentabilidade, o número de relatórios segurados ainda é baixo. De acordo com o setor de atividade, entre as organizações que contratam a garantia, destaca-se o grupo de serviços a organizações profissionais e outras organizações sem fins lucrativos. O estudo dos relatórios de garantia revela que as empresas de auditoria predominam na prestação de garantia e que os contadores públicos profissionais são os signatários quase exclusivos dos relatórios de garantia. Ao mesmo tempo, observa-se que há uniformidade no uso das normas para os relatórios de garantia emitidos, o que é positivo em termos da qualidade e utilidade das informações divulgadas., Este trabajo presenta un estudio sobre el aseguramiento de informes de sostenibilidad emitidos por organizaciones que operan en Argentina. Sobre una muestra de 383 informes obtenidos de la base de datos de la Global Reporting Initiative (GRI), se analizó comparativamente la tendencia a verificar externamente dichos informes, las características corporativas de las organizaciones que deciden asegurar, el perfil de los aseguradores y las normas empleadas en el aseguramiento. Si bien existe una leve tendencia creciente a verificar los informes de sostenibilidad, aun es reducido el número de informes asegurados. Según el sector de actividad, entre las organizaciones que contratan el aseguramiento, se destaca el grupo de servicios a organizaciones profesionales y otras sin fines de lucro. El estudio de los informes de aseguramiento revela que las firmas de auditoría predominan en la provisión del aseguramiento y que los profesionales, contadores públicos, resultan ser los firmantes casi exclusivos de los informes de verificación. Al mismo tiempo, se observa que existe uniformidad en el empleo de normas para realizar el aseguramiento de los informes emitidos lo cual resulta positivo en lo que a calidad y utilidad de la información revelada se refiere.

Purpose: The relation between breast induration grade 2–3 at 3 years after radiation therapy and irradiated breast volume was investigated for patients in the Danish Breast Cancer Group (DBCG) Partial Breast Irradiation (PBI) trial. METHODS Treatment plan data was obtained from the Danish radiotherapy plan database. Dosimetric parameters for breast and organs at risk were determined. Breast induration data was obtained from the DBCG database. The volume of the whole breast (CTVp_breast) treated to various dose levels was determined for treatment plans in both arms. Logistic regression was used to assess the frequency of induration on breast volume irradiated to ≥40 Gy. RESULTS PBI and WBI was given to 433 and 432 patients, respectively. Median and interquartile ranges (IQR) for CTVp_breast were 710 mL (467–963 mL; PBI) and 666 mL (443–1012 mL; WBI) (p = 0.98). Median and IQR for CTVp_breast treated to ≥40 Gy was 24.9% (18.6–32.6%; PBI) and 59.8% (53.6–68.5%; WBI). Grade 2–3 induration was observed in 5% (PBI) and 10% (WBI) of the patients. A dose–response relationship was established between irradiated breast volume and frequency of breast induration. From the model, 5% and 10% risks of breast induration were observed for ≥40 Gy delivered to CTVp_breast volumes of 177 mL (95%CI, 94–260 mL) and 426 mL (95%CI, 286–567 mL), respectively. CONCLUSION The frequency of breast induration increased significantly with increasing irradiated breast volume, strongly favouring small volumes and PBI. Thus, treated breast volume – not the breast size itself - is the risk factor for induration. This is the first report directly linking the 40 Gy irradiated breast volume to breast induration.

The aim of this study is to examine the role of independent third-party environment, social, and governance (ESG) assurance in signalling higher ESG performance. While testing the hypothesis, a liner regression is applied using data from Thomson Reuters ESG scores and global reporting initiative database from a sample of 645 unique European firms over the period of 2012-2017. Firms with third-party assurance are found to have a significantly higher ESG performance than firms with no assurance. This study offers new evidence on the signalling value of an independent third party ESG assurance in differentiating ESG performances and confirms the incentive that high performing firms could use to separate from their counterparts with poor performance in a separating equilibrium. Copyright © 2022 Inderscience Enterprises Ltd.

Data on patient visits to the emergency room from all visits to public hospitals in Indonesia are always increasing from year to year. In line with this fact, the Community Satisfaction Index survey data conducted by the Ministry of Health of the Republic of Indonesia (2017) reported that hospital services have not met patient expectations or in other words the level of patient satisfaction is still low. This study aims to determine the influence of service quality factors consisting of responsiveness, tangible, empathy, assurance, and reliability in influencing customer satisfaction and to analyze customer satisfaction as a mediating variable on revisit intention in the Emergency Room (ER) at XYZ Hospital. This study used quantitative research and data collection was carried out using a questionnaire. The target population of this study were all patients undergoing treatment in the emergency room at XYZ Hospital. Based on data for August 2022 there were 2,564 outpatients. The number of samples was determined as many as 200 samples. The sampling technique used was purposive sampling. Partial Least Square-Structural Equation Modeling (SEM-PLS) was applied in this study. The results showed that revisit intention was positively influenced by patient satisfaction in the emergency room at XYZ Hospital, and service quality had a positive effect on patient satisfaction. The practical implications of this research show that to maintain revisit intention in the XYZ Hospital Emergency Room, one must always listen to the voice of consumers, and have the ability to respond to every wish, expectation and demand of service users of health care facilities.

Purpose – Construction defects in residential buildings are causing significant impacts both on consumers and the industry. As a consequence, several countries have established new home warranty schemes. However, designing a public policy for domestic building warranties can become a difficult task. In fact, many of these programs in the past have failed, collapsed or gone bankrupt. Therefore, the purpose of the current research is to provide a systematic comparative representation of various active programs internationally. Design/methodology/approach – The methodology relied on a multiple-case study research design. The case selection covered a total of nine jurisdictions with compulsory home warranty programs. Those included Japan, France, United Kingdom, three provinces in Canada (Ontario, British Columbia and Alberta), and three states in Australia (New South Wales, Victoria and Queensland). The study applied a data collection protocol to gather all the evidence in a replicable manner for each individual case. Subsequently, a cross-case analysis was conducted to identify similarities and variations between programs. Findings – The findings unveiled institutional practices that aimed to resolve, compensate, or rectify defects in residential constructions within these countries. The review mostly suggested that every home warranty program presents certain unique characteristics. At the end, this paper proposed an analytical illustration representing the diversification of components adopted by each jurisdiction. Originality/value – Nowadays, there is still not a consensus within the academic community on what is an optimal solution when conceiving a new home warranty program. Hence, the current study aims to fill this knowledge gap by presenting the plurality of methods employed by several countries. This paper seeks to help policy makers and industry leaders to improve their home warranty scheme based on awareness derived from observations and analyses of what h

[EN] The publication of non-financial information is a trend in recent decades in listed companies. From this fact, the need arises to provide credibility to the information by verifying an independent professional who provides a guarantee of the published information. Therefore, this article analyses whether the verification of sustainability reports influences the stock prices of Ibex-35 companies. With this aim, a content analysis has been prepared that allows us to quantify aspects as relevant as the commissioning and the objective of the assurance requested by the company, the auditor’s independence or the result of the verification process. The results obtained show that Ibex-35 companies maintain a growing trend in their social commitment and greater recognition of the transfer of verified information to the different stakeholders of the companies. In addition, the efforts made by companies are valued positively by investors, especially in response to the level of assurance requested from the guarantee provider of the sustainability report., [ES] La publicación de la información no financiera es tendencia en las últimas décadas en las empresas cotizadas. De este hecho, surge la necesidad de aportar credibilidad a la información mediante la verificación de un profesional independiente que aporte garantía de la información publicada. Por ello, en este artículo se analiza si la verificación de las memorias de sostenibilidad influye en los precios bursátiles de las empresas del Ibex-35. Con este objetivo, se ha elaborado un análisis de contenidos que nos permite cuantificar aspectos tan relevantes como el servicio y objetivo de aseguramiento exigido por la empresa, la independencia del auditor o el resultado del proceso de verificación. Los resultados obtenidos muestran que las empresas del Ibex-35 mantienen una tendencia creciente en su compromiso social y un mayor reconocimiento a la transferencia de información verificada a los distintos stakeholders de las compañías. Además, los esfuerzos realizados por las empresas son valorados positivamente por los inversores, especialmente atendiendo al nivel de aseguramiento solicitado al proveedor de garantía del informe de sostenibilidad.

The study was compiled to see and analyze the quality of care services at Winongan Public Health Center, Pasuruan Regency, and to see the factors that affect inpatient services. This research is a qualitative descriptive study by observing data through interviews, documentation, and observation. The informants taken by the researcher were the Head of the Inpatient Division of the Winongan Public Health Center, Pasuruan Regency, Administrative Officers, Nurses and patients and / or their families. In this study, the researcher used 5 public service indicators, namely Tangible, Reliability, Responsiveness, Assurance, and Empathy. The results showed that the total quality of services at Winongan Health Center has been carried out well. This means that the quality of the services provided by the Winongan Health Center is maximized. This can be seen from the results of interviews and data that have been previously described that the Tangible, Reliability, Responsiveness, Assurance, and Empathy indicators. then the implementation of Inpatient services at Winongan Health Center is running well, but still requires improvement in several ways, namely: lack of supplies of medical equipment, linen and household tools, cleanliness of rooms and bathrooms, implementation of actions according to Standard Operating Procedures (SOP) and motto that has been set., The study was compiled to see and analyze the quality of care services at Winongan Public Health Center, Pasuruan Regency, and to see the factors that affect inpatient services. This research is a qualitative descriptive study by observing data through interviews, documentation, and observation. The informants taken by the researcher were the Head of the Inpatient Division of the Winongan Public Health Center, Pasuruan Regency, Administrative Officers, Nurses and patients and / or their families. In this study, the researcher used 5 public service indicators, namely Tangible, Reliability, Responsiveness, Assurance, and Empathy. The results showed that the total quality of services at Winongan Health Center has been carried out well. This means that the quality of the services provided by the Winongan Health Center is maximized. This can be seen from the results of interviews and data that have been previously described that the Tangible, Reliability, Responsiveness, Assurance, and Empathy indicators. then the implementation of Inpatient services at Winongan Health Center is running well, but still requires improvement in several ways, namely: lack of supplies of medical equipment, linen and household tools, cleanliness of rooms and bathrooms, implementation of actions according to Standard Operating Procedures (SOP) and motto that has been set.

Le présent essai aborde les manières dont l’industrie de l’assurance qui exerce des activités au Québec peut atténuer les changements climatiques. Après avoir présenté le droit québécois des assurances et l’état de la science sur les changements climatiques, nous traitons des enjeux auxquels font face les secteurs de l’assurance des biens, de responsabilité et de personnes. Nous explorons les leviers que possède l’industrie pour inciter l’adoption de comportements de réduction des émissions et de captation des GES chez les assurés, partenaires et sous-traitants. Entre l’étape de la déclaration initiale de risque et celle du traitement des réclamations, les assureurs et réassureurs disposent de plusieurs outils contractuels, en plus d’importants portefeuilles d’investissements et d’un puissant lobby. Avec le pouvoir normatif qu’ils retirent du contrat d’assurance, il semble que les assureurs et réassureurs peuvent amplifier leur rôle d’acteur social et avoir un effet significatif sur la réalisation des scénarios optimistes du GIEC. Alors que le regard de l’industrie est majoritairement tourné vers l’adaptation, l’aggravation des conséquences des changements climatiques sur les activités d’assurance et la précision accrue des prévisions climatiques devraient accentuer son intérêt à développer des stratégies d’atténuation., This essay explores ways in which the insurance industry operating in Quebec can mitigate climate change. After introducing Quebec's insurance law and the latest available science on climate change, we discuss the issues facing property, liability and life and health insurance sectors. We look at how industry members can leverage policyholders, suppliers and subcontractors into adopting greenhouse gas emission reduction and capture behaviours. From the initial declaration of risk to the processing of claims, insurers and reinsurers have several contractual tools at their disposal, as well as large investment portfolios and a powerful lobby. With the behavioral influence they derive from insurance contracts, it seems that insurers and reinsurers can amplify their social corporate responsibility and have a significant impact on the efforts to respect the IPCC's most optimistic scenarios. While the industry mostly focuses on adaptation, the worsening consequences of climate change on insurance activities and the improved accuracy of climate predictions should increase its interest in developing mitigation strategies.

This paper aims to verify if the companies that prepared their reports observing the Global Reporting Initiative (GRI) standard and that were submitted to an auditand if the companies that are part of the Corporate Sustainability Index (ISE) portfolio adopt greater disclosure of gender equality. It was analyzed 61 sustainability reports published in 2019, in the GRI standard. From the adoption of a quantitative method, the results of the study demonstrate that Brazilian companies have an average level of 51.9% disclosure of the GRI guidelines related to SDG5. Furthermore, It was found that the assurance of the reports positively affects the disclosure of the SDG5, while the company's participation in the ISE did not present statistical significance., Este artigo teve como objetivo verificar se as empresas que elaboraram seus relatórios observando o padrão da Global Reporting Initiative (GRI) e que foram submetidos a auditoria, bem como se as empresas que fazem parte da carteira do Índice de Sustentabilidade Empresarial (ISE) adotam maior disclosure de igualdade de gênero. A pesquisa baseou-se na análise de 61 relatórios de sustentabilidade publicados em 2019, no padrão GRI. A partir da adoção de método quantitativo, os resultados do estudo demonstram que as empresas brasileiras apresentam um nível médio de 51,9% de disclosure das diretrizes do GRI relacionadas ao ODS5. Constatou-se que a asseguração dos relatórios afeta positivamente o disclosure do ODS5, enquanto a participação da empresa no ISE não apresentou significância estatística., Este artículo tenía como objetivo verificar si las empresas que elaboraron sus informes observando el estándar Global Reporting Initiative (GRI) y que fueron sometidos a auditoría, así como si las empresas que forman parte del portafolio del Corporate Sustainability Index (ISE) adoptan una mayor divulgación. de la igualdad de género. La investigación se basó en el análisis de 61 informes de sostenibilidad publicados en 2019, en el estándar GRI. A partir de la adopción de un método cuantitativo, los resultados del estudio demuestran que las empresas brasileñas tienen un nivel promedio de 51,9% de divulgación de los lineamientos GRI relacionados con el ODS5. Se encontró que el aseguramiento de los informes incide positivamente en la divulgación del ODS5.

La couverture par l’assurance des sinistres intentionnels est radicalement prohibée par l'article 62, al. 1er de la loi du 4 avril 2014. Pour se prévaloir de cet article, encore faut-il toutefois démontrer que l’on est bien en présence d’un sinistre pouvant être qualifié d'intentionnel. L’arrêt de la Cour d’Appel de Liège du 7 décembre 2020 offre ainsi une illustration d’une hypothèse bien particulière dans cette matière : le cas dans lequel l’assuré est dans une situation de déséquilibre mental.

L’arrêt prononcé le 7 décembre 2020 par la Cour d’appel de Liège nous permet de revenir sur la notion de sinistre intentionnel au sens de l’article 62 de la loi du 4 avril 2014 relative aux assurances. Selon cette disposition, qui a repris l’ancien article 8 de la loi du 25 juin 1992, l’assureur ne peut, nonobstant toute convention contraire, être tenu de fournir sa garantie à l’égard de quiconque a causé intentionnellement le sinistre. La Cour de cassation avait d’abord retenu une définition fort large du sinistre intentionnel, dès lors qu’il suffisait que l’assuré ait « volontairement et sciemment eu un comportement qui a causé à autrui un dommage raisonnablement prévisible ».

Dans la précédente question/réponse, nous avions examiné le cas du preneur assuré éventuellement déchu de sa garantie d'assurance vol pour n'avoir pas respecté une mesure de prévention mise à sa charge dans les conditions particulières de son contrat, conditions particulières qu'il n'avait pas signées. Le preneur assuré avait soutenu que les conditions particulières, qui déterminaient la mesure de prévention, ne lui étaient pas opposables car elles n'étaient pas signées par lui. Se posait la question de savoir si le preneur assuré non indemnisé pouvait reprocher à son intermédiaire en assurances de ne pas l'avoir suffisamment informée.

Contre qui un assureur incendie peut-il exercer un recours subrogatoire après indemnisation de son assuré? L'article y répond brièvement dans le cadre d'une "question/réponse".

Les plus jeunes d’entre nous n’ont peut-être pas connu les publicités télévisées des années 1990 qui ont fait entrer le slogan « double effet kiss cool » dans le langage populaire. Cette expression veut dire qu’une chose, qui entraîne un effet attendu, peut en amener un second, positif ou négatif, mais en tout cas, inattendu. C’est ce « double effet kiss cool » qu’a procuré aux pra- ticiens la sortie du tableau indicatif 2020, 9e du nom et sorti en 2021, après avoir maintenu le suspens durant des mois pour les assureurs, conseils juridiques et victimes d’accident. Une adaptation de l’ancienne version du tableau, sorti en 2016, était notamment attendue par les victimes, lesquelles avaient l’espoir de voir les montants proposés actualisés, voire indexés, par rapport à l’évolution du coût de la vie. C’est à l’annonce de la sortie du « nouveau » tableau qu’est intervenu le premier effet. L’information relative à la sortie du tableau indicatif en mai 2021 dans le Journal des juges de paix et de police, publié par les éditions la Charte, et de manière inédite avant « la grand-messe », s’est répandue comme une traînée de poudre. Tous les praticiens se sont rués sur ce nouveau tableau : les assureurs, pour savoir s’ils devaient réactualiser leurs réserves et voir « à quelle sauce ils allaient être mangés », et les victimes, pour finaliser des notes de réclamation tenues en suspens, espérant des montants de dommage majorés ou indexés. C’était « l’effet kiss » : impatience et excitation.

Purpose: Large companies are used to elaborating and verifying non-financial information voluntarily. InSpain, it is compulsorily required after Law 11/2018. These new compulsory requirements have led us tostudy how the previous voluntary practices have been modified and if there is a connection between theauditing and providing assurance company.Design/methodology: The studied sample compiles companies listed on IBEX 35 in 2018 to analyze thefirst year of application of Law 11/2018, 2018, and the previous one, the year 2017, when thisinformation was voluntarily disclosed. We have created a database with features of non-financialinformation to carry out a descriptive analysis segmenting the sample by year, cross tables and chi-squaretests. Findings: Big Fours are the companies that provide assurance of non-financial information as well asaudit the financial information of listed companies. Law 11/2018 has not implied important changes forthe IBEX 35 companies because what was compulsorily required at first was previously voluntarily done,i.e. the majority of companies have already applied GRI (Global Reporting Initiative) standards when itwas voluntary and also when compulsory and they keep including non-financial information in themanagement report. It has been also checked that auditing and providing assurance firms are spe-cialized by sectors.Originality/value:Currently there is an intense discussion about the future of non-financialinformation regulation in Europe. The expected changes will affect the Spanish regulation as a MemberState. It is a need to contextualize the starting point, Peer Reviewed

A trusted execution environment (TEE) is an isolated environment used for trusted execution. TEE solutions are usually proprietary and specific for a certain hardware specification, thereby limiting developers that use those TEEs. A potential solution to this issue is the use of open-source alternatives such as the TEE framework Keystone and the Reduced Instruction Set Computer V (RISC-V) hardware. These alternatives are rather young and are not as well established as the variants developed by ARM and Intel. To this end, the assurance in Keystone and RISC-V are analysed by studying a remote attestation assurance use case using the goal structuring notation (GSN) method. The aim is to investigate how GSN can be utilised to build assurance cases for TEEs on RISC-V. This thesis presents a process of how GSNs can be created to argue assurance for a TEE solution. Furthermore, Keystone operates under a specific threat model with made assumptions that may have a large impact depending on the use case. Therefore, Keystone is analysed to understand whether the framework mitigates existing vulnerabilities in TEEs. It is concluded that GSN is a viable method for arguing assurance in TEEs, providing great freedom in the creation of the GSN model. The freedom is also its weakness since the argument composition has a high impact on the argument. Furthermore, we conclude that Keystone mitigates multiple known vulnerabilities primarily through made assumptions in its threat model. These cases need to be considered by developers utilising Keystone to determine whether or not the assumptions are valid for their use case.

Purpose: The purpose of this paper is to examine the professionalism and professionalization of sustainability assurance providers based on the experiences and perceptions of auditors involved in this activity. Design/methodology/approach: The empirical study was based on 38 semi-directed interviews conducted with assurance providers from accounting and consulting firms. Findings: The findings highlight the division of this professional activity between accounting and consulting firms, each of which question the professionalism of the other. The main standards in this area tend to be used as legitimizing tools to enhance the credibility of the assurance process rather than effective guidelines to improve the quality of the verification process. Finally, the complex and multifaceted skills required to conduct sound sustainability assurance and the virtual absence of recognized and substantial training programs in this area undermine the professionalization of assurance providers. Research limitations/implications: This work has important practical implications for standardization bodies, assurance providers and stakeholders concerned by the quality and the reliability of sustainability disclosure. Originality/value: This study shows how practitioners in this area construct and legitimize their professional activity in terms of identity, standardization and competences. The work contributes to the literatures on the assurance of sustainability reports, self-regulation through standardization and professionalization.

Using a sample of European firms, this study examines the signaling role of voluntary assurance of non-financial disclosures on their related performance, measured using environment, social, and governance (ESG) scores. Voluntary disclosures reduce information asymmetry and information risk, but such reductions are conditional on the verifiability of the disclosed information, thus requiring credibility. Given that skepticism in the reports is inevitable, credibility is paramount for differentiating firm performance. Credibility is enhanced by voluntarily purchasing assurance from an independent third party. This study argues that only firms with superior non-financial performance have an incentive to purchase assurance to differentiate themselves from poor-performing counterparts. The results reveal that firms with voluntary third-party assured reports have significantly higher ESG scores than those with unassured reports. This study offers new evidence on the signaling value of voluntary assurance on subsequent ESG scores.

This paper explores the emergence of forms of ‘beyond farm’ assurance in the aquaculture sector, designed to increase the inclusion of smallholders and scale up environmental sustainability. The analysis reveals a ‘spectrum of assurance’, representing contrasting levels of trust in sustainable production and consumption. At one end of this spectrum attempts emerge to foster self-determined assurance models with internal verification that represent growing trust in the ability of subjects to organize sustainability improvements that extend beyond individual farms. The other, more dominant end of this spectrum, however, is populated with prescriptively and externally verified assurance models that demand high levels of control-driven assurance, demonstrating distrust in sustainability practices that extend beyond individual farms. The paper concludes that, to scale up sustainability, beyond farm assurance models must overcome the limitations of prescriptive assurance by finding fundamentally new ways of trusting farmers and their local counterparts in the global agro-food system.

Vietnam higher education has attempted innovations in increased efforts to integrate well into the world’s education. One of the most prominent innovative activities is quality assurance. Adopting a historical approach, this paper presents the Vietnam higher education quality assurance renovating process including three phases: the centrally planned economy period (1954–1986), the reform period (1986–2000) and the international integration period (2000–2017). At each stage, it is referred to the perspective, the system, the mechanism, and the achievements of Vietnam higher education quality assurance. By taking a historical stance, the paper presented the continued advance of higher education management, the role and significance of quality assurance as an integration commitment of Vietnam education in the context of globalization.

Intresset för hållbarhetsfrågor har sedan 1990-talet ökat kraftigt i samhället och genom detta har även hållbarhetsredovisning blivit av allt större betydelse. Detta har påverkat företag, vilka alltmer hamnat under press att ta ansvar för verksamhetens sociala och miljömässiga konsekvenser. Genom hållbarhetsredovisning har företag möjlighet att kommunicera sitt hållbarhetsarbete till sina intressenter. För att säkerställa att hållbarhetsinformationen är tillförlitlig behöver denna granskas. Hållbarhetsredovisning är dock ett område under utveckling och vid bestyrkande av informationen finns många utmaningar, vilka granskaren måste hantera för att skapa komfort genom granskningsprocessen. I studien används begreppet granskare som ett samlingsbegrepp för revisorer, miljörevisorer hållbarhetskonsulter och hållbarhetsspecialister som utför granskning av hållbarhetsredovisning. Syftet är att utforska vilka utmaningar en granskare möter vid granskning av hållbarhetsredovisning samt vad det är som gör denne komfortabel i granskningsarbetet. Studien utgår från komfortteorin och en litteraturöversikt som identifierade tre huvudsakliga utmaningar i form av kvalitativ information, kunskap och kompetens samt tolkningsproblematik. Dessa ställs sedan mot studiens empiri som har samlats in genom nio semistrukturerade intervjuer. Respondenterna är revisorer, miljörevisorer, hållbarhetskonsulter och hållbarhetsspecialister med erfarenhet av att granska hållbarhetsredovisning. Studiens slutsatser är att de huvudsakliga utmaningarna granskaren möter vid granskning av hållbarhetsredovisning är kvalitativ information och tolkningsproblematik. Angående utmaningen om kunskap och kompetens fanns det åsiktsskillnader om utmaningens storlek och resultatet indikerar att den drivande faktorn för dessa skillnader är huruvida respondenten i fråga har en utbildningsbakgrund inom hållbarhet eller ekonomi. Vidare är studiens slutsats att komfort uppnås genom att granskaren samlar in bevis för att s, Interest in sustainability issues has increased vastly in society since the 1990s, and through this, sustainability reporting has also become increasingly important. This has affected companies, which are under increased pressure to take responsibility for the social and environmental consequences of their business. Through sustainability accounting, companies have the opportunity to communicate their sustainability work to their stakeholders. To ensure that the sustainability information is reliable, assurance is needed. However, sustainability accounting is an area under development where there are several challenges in assurance engagements, which reviewer must handle in order to create comfort through the assurance processes. In this study the word reviewer is used as a collective name for auditors, sustainability auditors, sustainability consultants and sustainability specialists who performs sustainability accounting assurance. The purpose of this study is to explore what challenges the reviewers face in sustainability accounting assurance, as well as how the reviewer produces comfort in the assurance process. The study is based on the comfort theory and a literature review that identifies three main challenges in the form of qualitative information, knowledge and competence as well as interpretation issues. These are compared to the empirical data of the study, collected through nine semi-structured interviews. The respondents are auditors, environmental auditors, sustainability consultants and sustainability specialists with experience in sustainability accounting assurance. The conclusions of the study are that the main challenges the reviewer faces in sustainability accounting assurance are qualitative information and interpretation issues. Regarding the challenge of knowledge and competence, there were differences of opinion about the extent of this challenge and it is indicated by the results that the driving factor for these differences of opinions is w

Hållbarhetsredovisning har under de senaste åren kommit att öka vilket har resulterat i en större efterfrågan på en extern part som granskar hållbarhetsrapporten. Efterfrågan av hållbarhetsgranskningar har medfört nya områden att granska i kombination med nya utmaningar för revisionsyrket. Tidigare forskning visar att det finns utmaningar med hållbarhetsgranskningen men går inte in på hur granskningarna går till i praktiken. Syftet med studien är att skapa en djupare förståelse för hur hållbarhetsspecialister arbetar vid en granskning av hållbarhetsrapporter samt vad som ligger till grund för arbetsprocessen. Genom att utföra kvalitativa intervjuer med sex hållbarhetsspecialister har en förståelse skapats för hur en hållbarhetsgranskning går till, vilka faktorer som är mest väsentliga samt vilka utmaningar de upplever vid en granskning av hållbarhetsrapporter. Respondenterna presenterade flera aspekter som tidigare forskning inte identifierat som väsentliga faktorer att ta hänsyn till. Vidare fick respondenterna redogöra för sin känsla av komfort till granskningen vilket applicerar komfortteorin på hållbarhetsgranskning. Studiens slutsatser är att arbetsprocessen vid en hållbarhetsgranskning inte skiljer sig markant ifrån en finansiell revision. De faktorer som respondenterna uppgav påverkar arbetsprocessen var liknande som tidigare litteratur har behandlat och centreras kring faktorer gällande det granskade företaget. Utmaningarna som respondenterna upplever involverar till stor del aspekter som har en negativ inverkan på arbetet där de också har begränsad möjlighet att påverka det., Sustainability reporting has increased during the latter years, which has resulted in greater demand for an external part that assures such reports. The demand for sustainability assurance has created new areas of assurance in combination with new challenges for the audit profession. Previous research shows that there are challenges with sustainability assurance but does not focus on how assurance is actually performed. The purpose of this thesis is to create a deeper understanding of how the assurance providers work with sustainability reports and what influence the process. By conducting qualitative interviews with six sustainability experts, an understanding has been gained of how sustainability assurance is conducted, what factors are the most significant and what challenges these experts experience when assuring sustainability reports. The respondents present several aspects that previous research did not identify as factors to take into account. Furthermore, the respondents gave their account of comfort for the assurance which applies comfort theory to sustainability assurance. The study´s conclusions are that the work processes within sustainability assurance do not differ significantly from financial audits. The factors stated by the respondents that influence the work process were similar to previous literature and are centered around factors regarding the client. The challenges that the respondents experience involve mostly aspects that have a negative impact on the work and where they have a limited opportunity to affect the situation.

Institutional evaluation is directly linked to decision-making, with the aim of achieving continuous improvement of university institutions, their programs, learning outcomes, teacher performance, and with special emphasis on the learning environment, which allows have a knowledge of the reality that the institution is going through and at the same time generate a culture of evaluation at the university level. Evaluating necessarily implies establishing comparisons through analyzing the different positions present in the institutional evaluation models proposed by authors and organizations such as Scriven, Stake, Sttufflebeam, EFQM, CINDA, CEAACES, CACES. This research article is approached from a theoretical perspective, analyzing state of the art models of institutional evaluation, revealing their meaning which allows the determining of the similarities and divergences especially in those models applied in the ecuadorian university that have not reached the goal of educational quality, which forces us to rethink approaches and dimensions to efectively contribute to the improvement of the teaching processes and other main roles of the university, La evaluación institucional está ligada directamente a la toma de decisiones, con el objetivo de lograr la mejora continua de las instituciones universitarias, sus programas, resultados de aprendizaje, el desempeño de los profesores, y con especial énfasis en el entorno del aprendizaje, que permita tener un conocimiento de la realidad que atraviesa la institución, y, al mismo tiempo generar una cultura de evaluación en el ámbito universitario. Evaluar implica necesariamente establecer comparaciones a través de analizar las diferentes posturas presentes en los modelos de evaluación institucional propuestos por autores y organizaciones como Scriven, Stake, Sttufflebeam, EFQM, CINDA, CEAACES, CACES. En este artículo de investigación se realiza el abordaje desde la perspectiva teórica, analizando el estado del arte de los modelos de evaluación institucional, develando su significado para determinar coincidencias y divergencias especialmente en aquellos aplicados en la universidad ecuatoriana, que no han alcanzado el propósito de la calidad educativa, lo que obliga a repensar los enfoques y dimensiones que se consideran para contribuir de una manera asertiva al mejoramiento de los procesos de enseñanza y demás funciones sustantivas de la universidad.

The construction of a theory is not a simple matter, it is to contribute to the progress of knowledge by building and incorporating innovative statements on issues that have not been expressed systematically, even if there are scattered statements about the object to be developed. This is the purpose of this work in relation to auditing, a term widely used in the language of organizational control to which various meanings are given, according to the particular intentions and interests of the authors, when in reality the research must advance to the construction of affirmations or discourses that go beyond the speculative or simply ideological field to bring those discourses closer to truth or simply to validity. This objective is developed from a critical analytical method that starts from the criticism of the theories of business evolution, to point out their incompatibility with auditing, continuing with the analysis of the concepts of auditing under discussion, without formalization or foundation, from the perspective of social order and the consequent social relations, about social practices of evaluation and control in organizations, without trying to give it a photographic focus, but rather to construct more important statements for knowledge, orienting the work to an activity committed to discovering the way things are, instead of dedicating itself to mere contingent descriptions (Galassi, 2008). It concludes with a classification of traditions on the control and evaluation of organizations from the institutional and business evolution perspectives that allows to decant a concept of structured auditing., La construction d’une théorie n’est pas une affaire simple, il s’agit de contribuer au progrès des connaissances en construisant et en incorporant des déclarations innovantes sur des questions qui n’ont pas été exprimées systématiquement, même s’il existe des déclarations éparses sur l’objet à développer. C’est le but de ce travail par rapport à l’audit, terme largement utilisé dans le langage du contrôle organisationnel auquel on donne des significations diverses, selon les intentions et les intérêts particuliers des auteurs, alors qu’en réalité la recherche doit avancer à la construction d’affirmations ou de discours qui dépassent le champ spéculatif ou simplement idéologique pour rapprocher ces discours de la vérité ou simplement de la validité Cet objectif est développé à partir d’une méthode d’analyse critique qui part de la critique des théories de l’évolution des entreprises, pour signaler leur incompatibilité avec l’audit, en poursuivant l’analyse des concepts d’audit en discussion, sans formalisation ni fondement, dans la perspective de l’ordre social et des relations sociales qui en découlent, sur les pratiques sociales d’évaluation et de contrôle dans les organisations, sans chercher à leur donner une orientation photographique, mais plutôt à construire des énoncés plus importants pour la connaissance, en orientant le travail vers une activité engagée dans la découverte de la manière dont les choses sont, au lieu de se consacrer à de simples descriptions contingentes (Galassi, 2008). L’article se termine par une classification des traditions sur le contrôle et l’évaluation des organisations du point de vue de l’évolution institutionnelle et commerciale qui permet de décanter un concept de contrôle structuré., A construção de uma teoria não é uma questão simples, é contribuir para o progresso do conhecimento através da construção e incorporação de declarações inovadoras sobre questões que não foram expressas sistematicamente, mesmo que haja declarações dispersas sobre o objecto a ser desenvolvido. Este é o objectivo deste trabalho em relação à auditoria, um termo amplamente utilizado na linguagem de controlo organizacional ao qual são atribuídos vários significados, de acordo com as intenções e interesses particulares dos autores, quando na realidade a investigação deve avançar para a construção de afirmações ou discursos que vão para além do campo especulativo ou simplesmente ideológico para aproximar esses discursos da verdade ou simplesmente da validade. Este objectivo é desenvolvido a partir de um método analítico crítico que parte da crítica das teorias da evolução empresarial, para apontar a sua incompatibilidade com a auditoria, continuando com a análise dos conceitos de auditoria em discussão, sem formalização ou fundação, a partir da perspectiva da ordem social e das consequentes relações sociais, sobre práticas sociais de avaliação e controlo nas organizações, sem tentar dar-lhes um foco fotográfico, mas antes construir declarações mais importantes para o conhecimento, orientando o trabalho para uma actividade empenhada em descobrir a forma como as coisas são, em vez de se dedicar a meras descrições contingentes (Galassi, 2008). O artigo conclui com uma classificação das tradições sobre o controlo e avaliação das organizações a partir das perspectivas de evolução institucional e empresarial que permite a decantação de um conceito de controlo estruturado., La construcción de una teoría no es un asunto sencillo, es aportar al progreso del conocimiento mediante la construcción e incorporación de afirmaciones innovadoras sobre asuntos que no se han expresado de manera sistemática, aunque existan afirmaciones dispersas sobre el objeto a desarrollar. Esta es la pretensión de este trabajo en relación con la fiscalización, un término muy utilizado en el lenguaje del control organizacional al que se asignan diversos sentidos de acuerdo con las particulares intenciones e intereses de los autores, cuando en verdad la investigación debe avanzar a construir afirmaciones o discursos que abandonen el campo especulativo o simplemente ideológico para acercar esos discursos a la verdad o simplemente a la validez. Este objetivo se desarrolla desde un método crítico analítico que parte de la crítica de las teorías de la evolución de los negocios, para señalar su incompatibilidad con la fiscalización, continuando con el análisis de los conceptos de fiscalización en discusión, sin formalización ni fundamento,desde la perspectiva del orden social las consecuentes relaciones sociales, a propósito de prácticas sociales de evaluación y control en las organizaciones, sin pretender darle un enfoque fotográfico, más bien construir unas afirmaciones más relevantes para el conocimiento, orientando el trabajo a una actividad comprometida a descubrir el modo de ser de las cosas, en vez de dedicarse a meras descripciones contingentes (Galassi, 2008). Se concluye en una clasificación de tradiciones relativas al control y evaluación de organizaciones desde las perspectivas institucionales y de la evolución de los negocios que permite decantar un concepto de fiscalización estructurado.

The annual management of 67 million tonnes of waste and recycling streams poses significant environmental pollution and regulatory challenges to Australian governments. While the Australian government has carriage of waste and recycling policy and coordination, operational aspects rest with state-territory and local governments. This research examined stakeholder perspectives and, while lacking in individual and community client data inputs, exposed regulatory limitations, waste and recycling problems and issues, and forward trajectories for waste policies and programs. Regulatory pluralism theory served as the study's lens, showing that the rapid rise in waste production and reduced waste transfers to China will require a composite of improved waste regulations, landfill and waste handling management practices; additional recycling behaviour modification incentives; and domestic and international waste and recyclate markets development. In addition, the analysis highlighted the important leadership role for the federal tier of waste governance in product stewardship reform, and the advancement of waste and recycling infrastructure development under new national cabinet and federal reform arrangements. Importantly, from the theory perspective, the research built into the cumulative tradition of pluralistic regulatory systems development.