Bakgrund: Bristen på riktlinjer för väsentlighetsbedömning lämnar ett stort utrymme för revisorns professionella omdöme i väsentlighetsbedömningen. Revisorn måste använda sitt professionella omdöme vid väsentlighetsbedömningen, speciellt med hänseende till klientens branschtillhörighet, vilket ger upphov till inkonsekventa väsentlighetsbedömningar. Syfte: Studiens syfte är att förklara hur revisorernas väsentlighetsbedömningar påverkas av klientens branschtillhörighet. Metod: Studien har ett positivitsikt synsätt och använder en kombinerad metod av både kvalitativ och kvantitativ metodik. Studien utförde för- och efterintervjuer samt en enkätundersökning. Datan samlades in via SurveyMonkey och hanterades samt analyserades i statistikprogrammet SPSS. Resultat och slutsats: Revisorernas professionella omdöme som används i väsentlighetsbedömningarna ger upphov till skillnader i väsentlighetsbedömningarna. Skillnaderna kan delvis förklaras av klientens branschtillhörighet eftersom det inte finns specifika riktlinjer för hur väsentlighetsbedömningarna ska utföras beroende på klientens branschtillhörighet. Resultatet visade att revisorerna inte lägger en lika stor vikt på samma komponenter i väsentlighetsbedömningen beroende på klientens branschtillhörighet. Studiens slutsats är att väsentlighetsbedömningen påverkas av klientens branschtillhörighet genom att revisorerna inte lägger en lika stor vikt på samma komponenter i väsentlighetsbedömningen i de undersökta branscherna. Studiens bidrag: Studien ämnar ge insikt i att förklara hur väsentlighetsbedömningen påverkas av klientens branschtillhörighet. Tidigare studier har inte undersökt variabler i faktorn bransch som påverkar väsentlighetsbedömningen, vilket denna studie har tagit hänsyn till. / Background: The lack of guidance on materiality assessments leaves a large space for the auditors’ professional judgment in assessing materiality. The auditor must use professional judgments on materiality assessments, especially with regard to the clients’ industry affiliation, giving rise to inconsistent materiality assessments. Aim: The aim of this study is to explain how the auditors’ materiality judgments are influenced by the clients’ industry affiliation. Method: The study uses a positivistic approach and uses a combined approach of both qualitative and quantitative methodology. The study used pre- and post interviews and a questionnaire survey. The data was collected via SurveyMonkey and handled and analyzed in SPSS. Result and conclusion: The auditors professional judgment used in materiality assessments give rise to differences in materiality assessments. The differences may be partly explained by the clients’ industry affiliation as there are no specific guidelines that cover materiality assessments specifically for clients with different industry affiliations. The result of this study showed that the auditors do not put an equal amount of importance on the same components of the assessment in regards to the clients’ industry affiliation. The study concludes that the assessment will be influenced by the clients’ industry affiliation since the auditor does not place as much importance on the same components of the materiality assessment in the surveyed industries. Contribution of the thesis: The study aims to provide insight to explain how the assessments will be influenced by the clients’ industry affiliation. Previous studies have not examined the variables in the factor industry that affect materiality assessment as this study has taken into account.

This project looks at the mutually imbricated relationship between space, sex, and technology in cultural output from the last fifteen years. Through an examination of sexual cruising cultures in Samuel R. Delany’s essays Times Square Red, Times Square Blue and John Cameron Mitchell’s film Shortbus, I unpack the ways in which technology is represented as a facilitator and barrier to the formation of spaces that foster queer sexual interactions. This thesis is interested in the ability of different technologies and spaces to promote the formation of heterogeneous relationships that cross categories of social difference—including race, class, and sexuality—following the HIV/AIDS crisis. Alongside an investigation of the potential of technologies of affiliation to support these kinds of interpersonal contacts, I argue that representations of technologically mediated intimacy are often limited to a hesitant ambivalence due to a cultural unease about the new types of non-normative relation offered by technology.

The erosion of partisan identification (i.e. dealignment) and its impact on the declining support for traditional parties has been widely documented in Western countries. However, this phenomenon does not appear to be a Western peculiarity. Costa Rica, Latin America's most stable democracy, seems to be following a similar hitherto unstudied path. The present thesis analyses electoral change in this nation. The study assesses whether Costa Rica is undergoing a long-term electoral change; and if so, how the process could be classified and explained. Moreover, it also evaluates how well the theories developed to explicate electoral change in Western democracies illuminate the Costa Rican case. The thesis is divided into five parts. Part I poses the research's methodological and theoretical framework. Part II contextualises the problem via a historical account of political parties' development, and an assessment of the electoral system. After analysing the main evidence of change in citizens' electoral behaviour and political attitudes, Part III characterises the process. Then, Part IV concentrates on explaining it. Finally, the central findings are presented in Part V. The thesis concludes that: 1) Costa Rica is undergoing a long-term electoral change process. This process can be defined as secular dealignment. 2) In the case studied, the erosion of citizens' partisan identification (partisan dealignment) has resulted in a growing electoral flux and the decline of electoral support for the traditional parties (electoral dealignment). 3) Dealignment in Costa Rica is basically caused by the decline of the PLN's (the country's oldest, most important party) historical loyalties. 4) The PLN's partisan identification is eroding due to the combination and mutual influence of political factors and social transformations. While many of the sociological determinants of dealignment in Costa Rica find parallels in developed democracies, some political factors seem to be specific to this country and most probably to Latin American nations. In general terms, this thesis demonstrates the relevance of in-depth, context-sensitive case studies for comparative electoral research, shows that such studies can be undertaken in Latin America, and highlights the theoretical and empirical benefits of election studies outside advanced industrial democracies.

国立情報学研究所で電子化したコンテンツを使用している。

Syftet med denna uppsats är att undersöka hur konsulter upplever sin arbetssituation i gränslandet mellan två organisationer, bemanningsföretaget och kundföretaget. För att analysera detta har vi utforskat olika mekanismer som påverkar konsulters formella tillhörighet samt deras känsla av tillhörighet respektive utestängning hos kundföretagen. Vi har för att genomföra denna studie använt oss av ett kvalitativt tillvägagångssätt, där vi utfört semistrukturerade intervjuer med sex konsulter som arbetar inom bemanningsbranschen. Vi har kommit fram till att konsulters formella tillhörighet finns hos båda företagen samtidigt som den känslomässiga tillhörigheten ligger hos kundföretaget. Konsulters situation i gränslandet mellan organisationer är problematisk, främst på grund av en komplex tillhörighet. Vi har kommit fram till att konsulter oftast känner sig som en del av den sociala gemenskapen då de är ute på uppdrag, men att chefer ofta drar en skiljelinje mellan konsulter och fast anställd personal. Chefernas åtskiljande gör att konsulter inte blir en del av kundföretaget på samma villkor som fast anställd personal, och leder delvis till ett utanförskap för konsulter. Det positiva med bemanningsbranschen har visat sig vara dess flexibilitet. Dock visar våra resultat att ju längre konsulter arbetat i bemanningsbranschen desto mer negativt inställda blir de. Våra resultat visar att konsulter, oberoende av om de trivs i branschen eller ej, inte ser en framtid inom den. Arbetet som konsult ses som en tillfällig lösning, med förhoppning om att i framtiden få en fast anställning. / The purpose of this essay is to explore how consultants experience their work situation on the borderland between two organizations, the staffing agency and the client company. To analyze this, we have explored different mechanisms that affect consultants' formal affiliation, and their sense of belonging and exclusion in client companies.We have used a qualitative approach, in which we held semi-structured interviews with six consultants working in the staffing industry. Our conclusion is that consultants have formal affiliation to both companies, while the emotional affiliation is to the client company. The situation on the border between organizations is somewhat problematic, mainly because of the complex feeling of affiliation. We have concluded that consultants often feel like a part of the social community while they are leased out, but that managers often draw a distinction between consultants and permanent staff. The separation done by managers does not allow consultants to become part of the client company on the same terms and conditions as permanent staff, which partly produce exclusion of consultants. The main positive aspect of the staffing industry is its flexibility. However, our results show that the longer a consultant has worked in the staffing industry, the more negative they become. Our results showed that consultants, regardless of whether they thrive in the industry or not, do not want to have a future in it. Working as a consultant seems to be a temporary solution, while hoping to find a permanent job in the future.

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No description available.

Thesis (Ph. D.)--University of Texas at Austin, 2007. / Includes bibliographical references. Also available online.

Thesis (Ph. D.)--University of Alabama at Birmingham, 2007. / Title from first page of PDF file (viewed Feb. 17, 2009). Includes bibliographical references (p. 140-158).

Title from PDF of title page (University of Missouri--Columbia, viewed on Feb 26, 2010). The entire thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file; a non-technical public abstract appears in the public.pdf file. Dissertation advisor: Dr. Jay K. Dow. Vita. Includes bibliographical references.