Universiẗat, Diss., 2005--Kiel.

Thesis (Ph. D.)--Ohio State University, 2007. / Title from first page of PDF file. Includes bibliographical references (p. 177-212).

[by] A. Ross Johnson. / Based on the author's thesis, Columbia. / Bibliography: p. [245]-264.

Zugl.: Ludwigsburg, Pädag. Hochsch., Diss., 2009

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Syfte: Tidigare studier har visat att objektiviteten hos revisorer tenderar att brista i större utsträckning i små revisionsfirmor än i större revisionsfirmor. Det finns samtidigt forskning som fastställer att den etiska kulturen i en organisation har en stor inverkan på de enskilda individernas etiska handlande. Studier visar även att organisationskulturen kan skilja sig mellan stora och små organisationer. Vi har utifrån tidigare forskning valt att undersöka om den etiska affärskulturen skiljer sig åt i små och stora revisionsfirmor och om en starkare etisk affärskultur är relaterad till en starkare objektivitet hos revisorer. Metod: Vi har valt att använda oss av en kvantitativ enkätundersökning i vår studie, eftersom vi önskat identifiera ett samband mellan revisionsfirmors storlek och dess etiska affärskultur och om den i sin tur har en påverkan på revisorers objektivitet. Studien har genomförts med hjälp av Ardichvili, Jondle och Mitchells (2013) enkät för att mäta den etiska affärskulturen samt ett etablerat test för att mäta objektiviteten hos revisorer som bland andra Bamber och Iyer (2007) har använt sig av. Enkäten har skickats ut till godkända och auktoriserade revisorer i Sverige. Insamlad data har analyserats och redovisas med hjälp av statistiska metoder. Resultat: Studien visar på en något starkare etisk affärskultur i de revisionsfirmor som inte är en av de fyra största i Sverige. Resultatet kan dock inte generaliseras till den större populationen på grund av en låg svarsfrekvens. Inget signifikant samband hittades mellan graden av den etiska affärskulturen och revisorernas objektivitet. Förslag till fortsatt forskning: En kvalitativ studie med djupgående intervjuer eller observationer skulle kunna ge en mer nyanserad bild av skillnaderna i den etiska affärskulturen hos revisionsfirmorna. Uppsatsens bidrag: Studier av den etiska affärskulturen i stora och små revisionsfirmor och dess påverkan på revisorers objektivitet har oss veterligen inte behandlats tidigare. En validering av den etiska affärskulturen i små och stora revisionsfirmor kan ge uppmärksamhet till svagheter i kulturen och därmed indikatorer på vad som kan förbättras ur ett etiskt perspektiv. / Aim: Previous studies have shown that the objectivity of the auditors tend to be weaker in small audit firms than in larger audit firms. Research indicates that the ethical culture of an organization has a large impact on individuals' ethical conduct. Studies also show that organizational culture may differ to some extent between large and small organizations. Based on the previous research we have chosen to examine if the ethical business culture differ in large and small audit firms and if a stronger ethical business culture is related to a higher objectivity of the auditors. Method: We have chosen to use a quantitative questionnaire survey method in the study. We wanted to investigate if there is a correlation between the size of audit firms and their ethical business culture and the degree of objectivity of the auditors. The study was conducted using Ardichvili, Jondle and Mitchell’s (2013) questionnaire to measure the ethical business culture and an established test earlier used by Bamber and Iyer (2007) to measure the objectivity of the auditors’. The questionnaire was sent to approved and certified public auditors in Sweden. The collected data were analyzed and reported using statistical methods. Result: The study shows a slightly stronger ethical business culture in the non Big 4-firms than the Big 4-firms in Sweden. The result can not be generalized to the larger population due to a low response rate. No significant associations were found between the degree of ethical business culture and auditor objectivity. Suggestions for future research: A qualitative study using interviews or observations could provide a more nuanced picture of the differences in business culture of auditing firms. Contribution of the thesis: Studies of ethical business culture in large and small audit firms and it’s impact on auditors’ objectivity has to our knowledge not been researched before. A validation of the ethical business culture in small and large audit firms can give attention to weaknesses in culture and thus indicators of what can be improved from an ethical perspective.

Submitted by Claudia Rocha (claudia.rocha@udesc.br) on 2017-12-04T13:34:21Z No. of bitstreams: 1 PGCS15MA127.pdf: 2248527 bytes, checksum: d5245f4a6b035b8c00d046b03e577eed (MD5) / Made available in DSpace on 2017-12-04T13:34:21Z (GMT). No. of bitstreams: 1 PGCS15MA127.pdf: 2248527 bytes, checksum: d5245f4a6b035b8c00d046b03e577eed (MD5) Previous issue date: 2015-02-20 / Capes / The Nitossolos and Latossolo soil classes are very embrancing in terms of area of occupancy is great importance to the farm in Brazil and in the state of Santa Catarina. A typical characteristic that occurs in these soils from Southern Brazil, in highland plateaus, specifically for Brunos and Vermelhos sub-orders, refers to pronounced shrinkage soil mass after exposure and drying of soil profile. This characteristic originated the creation of the retractable character, present at the 3rd edition of the Brazilian System of Soil Classification, for the Latossolos and Nitossolos Brunos and Vermelhos, in Southern Brazil. This search aimed conducts a study of the physical characterization and intensity of contraction of these soils. Were collected the A and B horizons of seven soil profiles, in RS, one Latossolo Bruno (Vacaria); in SC one Latossolo Vermelho (Campos Novos), one Latossolo Bruno (Vargeão), three Nitossolo Bruno (Painel, Ponte Serrada e Curitibanos); in the PR one Latossolo Vermelho (Cascavel) - this without the presence of shrinkage character, for comparison purposes, and in RS one Vertissolo Ebânico (Santana do Livramento). Physical analyzes comprised the total porosity, macro and micro, soil and particle density, specific surface area, particle size, limits of soil consistency, water retention and soil organic matter. For the analysis of determination of soil shrinkage intensity, were used three different methods: Syringe method (modified COLE) - obtaining the index of shrinkage; Metallic Mercury Method - obtaining the degree of contraction; and a method proposed by this research, the Ring Fill Sand - finding the retraction index. All the soils were classified as clayey and high clayey content. The intensity of retraction varied depending on the method used because our use different forms procedure considering that for the methods of Mercury and Syringe using the deformed soil and the Ring Fill Sand Method is used the undisturbed soil. However, the methods presented a good correlation. As the retraction intensities, Ring Fill Sand Method, soils that apresentation the biggest retraction index were the horizon A of Nitosoil Brown of Painel and B horizon of Nitosoil Brown of Ponte Serrada; for the Seringe Method, the soil that apresentation the biggest retraction index were the horizon The Oxisoil Brown of Vacaria; and the Metallic Mercury of method was the B soil horizon Nitosoil Brown of Painel. All methods apresented the least amount of retraction for the Oxisoil Red of Cascavel. Among the physical properties of the soil, those which had a higher correlation with the retraction of soil were specific surface area, liquidity limits total soil porosity. The proposed new method was, before the already consolidated (Mercury and Syringe) as a good proposal to evaluate the retraction of the soil, since besides satisfactory results it is a simple method of operation / As classes de solos Nitossolos e Latossolos são muito abrangentes em termos de ocupação de área e de grande importância para a exploração agrícola no Brasil e no estado de Santa Catarina. Uma característica típica que ocorre para esses solos do sul do Brasil, nos planaltos altimontanos, especificamente para as sub-ordens Brunos e Vermelhos, refere-se à retração acentuada da massa do solo após exposição e secamento de perfis de solo. Tal característica originou a criação do caráter retrátil, presente na 3° edição do Sistema Brasileiro de Classificação dos Solos, para os Latossolos e Nitossolos Brunos e Vermelhos, do Sul do Brasil. Esta pesquisa objetivou efetuar a caracterização física e avaliar a intensidade de retração desses solos. Coletaram-se amostras dos horizontes A e B de sete perfis de solos (Latossolos e Nitossolos), sendo: um Latossolo Bruno (Vacaria) do RS, um Latossolo Vermelho (Campos Novos), um Latossolo Bruno (Vargeão), três Nitossolos Brunos (Painel, Ponte Serrada e Curitibanos) do estado de SC e um Latossolo Vermelho (Cascavel), sem a presença do caráter retrátil; para fins de comparação coletou-se um Vertissolo Ebânico (Santana do Livramento) do RS. As análises físicas realizadas foram a porosidade total, macroporosidade, microporosidade, densidade do solo e de partículas, área superficial específica, granulometria, limites de consistência solo e retenção de água; determinou-se também a matéria orgânica do solo. Para a avaliação da intensidade de retração dos solos utilizaram-se três métodos distintos: Método da Seringa, para determinação do Coeficiente de Extensibilidade Linear modificado – COLEmod);. Método do Mercúrio Metálico – para a obtenção do grau de contração; e um método proposto por esta pesquisa, o Preenchimento do Anel com Areia – pelo qual se obteve um índice de retração. Todos os solos são desenvolvidos de basalto, com textura argilosa e muito argilosa. A intensidade de retração variou em função do Método utilizado porque se utilizaram procedimentos com princípios distintos, sendo que para os Métodos do Mercúrio e da Seringa, utilizou-se o solo deformado, e, para o Método do Preenchimento do Anel com Areia, o solo indeformado. Os valores dos coeficientes e dos índices obtidos pelos diferentes métodos apresentaram boa correlação entre si. Os solos que apresentaram o maior índice de retração pelo método do Preenchimento do Anel com Areia foram o horizonte A do Nitossolo Bruno de Painel e o horizonte B do Nitossolo Bruno de Ponte Serrada; para o Método da Seringa, o solo que apresentou a maior retração foi o horizonte A do Latossolo Bruno de Vacaria; e para o Método do Mercúrio Metálico foi o horizonte B do solo Nitossolo Bruno de Painel. Todos os métodos resultaram em menor intensidade de retração para o Latossolo Vermelho (Cascavel), resultado já esperado. Dentre as propriedades físicas do solo, aquelas que tiveram maior correlação com a retração foram a área superficial específica, os limites de liquidez e a porosidade total do solo. O novo método proposto se mostrou, diante dos já consolidados (Mercúrio e Seringa), como uma boa alternativa para avaliar a retração dos solos, visto que além de resultados satisfatórios se trata de um Método de simples operação

No description available.

Les matériaux tétraédrites de formule chimique [(Cu,Ag)10(Zn,Fe)2(Sb,As)4S13] sont des roches naturelles particulièrement abondantes sur Terre appartenant à la famille des sels sulfurés. Longtemps étudiées du point de vue structural et pour leur composition, ce n’est que récemment qu’ils ont suscité un intérêt pour la thermoélectricité en raison de leur très faible conductivité thermique. Afin d’étudier les performances de ces matériaux en terme de conversion d’énergie, les travaux de cette thèse ont consisté à les synthétiser par métallurgie des poudres puis à mesurer leurs propriétés thermoélectriques aussi bien à basse température (2 – 300 K) pour identifier les mécanismes microscopiques qui gouvernent les propriétés de transport qu’à haute température (300 – 700 K) pour déterminer leur domaine d’application optimal. L’étude de leur homogénéité chimique et de leur stabilité thermique a permis de confirmer l’existence d’une transition structurale pour certaines compositions menant à la séparation de phases lors du refroidissement, mécanisme connu en minéralogie et en géologie sous le terme d’exsolution. Celui-ci peut être responsable d’une modification des propriétés de transport et notamment d’une diminution de la conductivité thermique de l’ordre de 50%. De nombreuses substitutions ont été entreprises afin de tenter d’optimiser les performances de ces composés. Les matériaux tétraédrites présentent un caractère métallique qui évolue vers un état semi-conducteur selon la nature de l’élément en substitution et de sa concentration. D’autre part, une étude détaillée des propriétés thermiques de ces matériaux par diffusion inélastique des neutrons a permis de déterminer l’origine microscopique des très faibles valeurs de conductivité thermique observées dans ces matériaux / Tetrahedrite with general chemical formula [(Cu,Ag)10(Zn,Fe)2(Sb,As)4S13] are a family of natural minerals, widely spread on Earth, which belongs to the sulfosalt class of compounds. Discovered in the 19th century and extensively studied by mineralogists over the last 60 years from both structural and chemical points of view, it is not until recently however that they have focused attention in thermoelectricity due to their very low thermal conductivity. In order to study the performance of these materials in terms of energy conversion by thermoelectric effect, this thesis consisted in synthesizing tetrahedrite materials by powder metallurgy method and in determining their transport properties both at low (2-300 K) and high temperatures (300-700 K). This wide temperature range enabled us to identify the microscopic mechanisms that govern the transport properties and to assess their thermoelectric performances. The study of their chemical homogeneity and thermal stability has confirmed the existence of a structural transition for certain compositions leading to phase separation upon cooling, a mechanism known in mineralogy and geology as an exsolution process. This mechanism is responsible for a modification of the transport properties and especially an impressive decrease in the thermal conductivity of the order of 50%. Numerous substitutions have been undertaken in an attempt to optimize the thermoelectric performances of these compounds. Tetrahedrite materials exhibit a metallic character that evolves into a semiconductor state depending on the chemical nature of the substituting element and on its concentration. Moreover, a detailed study of the thermal properties of these materials by inelastic neutron scattering has unveiled the microscopic origin of the very low thermal conductivity values observed in these materials