The purpose of this dissertation is to develop the theoretical concept of social movement momentum by examining the origins, framing strategies, and organizational dynamics of the East Timor transnational social movement. To accomplish this, in-depth interviews of twenty activists and intellectuals involved in the East Timor movement from 1975-1999 were conducted and examined using qualitative data analysis methods. Specifically, comparative historical methods utilizing grounded theory and the phenomenological approach were employed. This study fills a gap in the social movement literature by engaging and expanding the main theoretical debates in sociology over movement mobilization, political outcomes, movement emotions, solidarity, and movement framing. These debates, along with the theoretical concept of social movement momentum as developed in this dissertation, are used to explain and analyze interviewees' first-hand accounts of the East Timor campaigns. . This resulted in a series of successes that represent the peak of the momentum in the East Timor movement. In sum, this study aids researchers in understanding how the successes and failures of social movement activity can be better explained using the theoretical concept of social movement momentum. By analyzing the significance of momentum in a movement post hoc, this study contributes a more nuanced understanding of how social movements create social change. / by Shane Gunderson. / Thesis (Ph.D.)--Florida Atlantic University, 2012. / Includes bibliography. / Mode of access: World Wide Web. / System requirements: Adobe Reader.

This work is about central bank independence and about advantages and risks resulted from this position. The beginnig of the work is about history of central banking in the world and in our republic. The next capture is dedicated to the question of necessity of central banks and it uses especially the work of F.A.Hayek. It also describes his suggestion to implement the competition between private issuers of money. The last and the largest chapter is about central bank independence. After the definition of independence, there is a part concerned types of independence, mainly the legal and the actual one. The level of independence can be usually measured by few indexes. The way how to calculate them is also in the text of this work. Final part of the work is aimed on advantages and risks resulting from the independent status of central bank. The main advantage is represented by elimination of time inconsistency problem, on the other hand the main risk is the absence of responsibility of central bank for her policy.

Revisorernas oberoende har under de senaste två decennierna varit ett mycket kontroversiellt ämne till följd av de skandaler som inträffade i USA i början av millenniet. Den välkända Enronskandalen väckte mycket uppmärksamhet vilket resulterade i att många intressenter har blivit skeptiska mot revisorns oberoende och tappade förtroendet för revisorerna. Det är nämligen mycket viktigt för revisionsbranschen att inge förtroende för sitt arbete, om allmänheten ska kunna förlita sig på den information som framgår av revisionsberättelsen. I syfte att säkerställa revisorns oberoende gentemot sina klienter infördes analysmodellen i Sverige den första januari 2002. Modellen bygger på att en revisor, inför varje granskningsuppdrag, ska pröva om det föreligger sådana omständigheter som kan rubba dennes oberoende. Under samma år antogs även EU-rekommendationen 2002/590/EG i syfte att behandla frågor avseende oberoende problematiken inom EU. Rekommendationen 2002/590/EG föreslår revisorsrotation, d.v.s. att påskrivande revisorer ska bytas ut efter två genomförda mandatperioder på sammanlagt sju år. Syftet med uppsatsen är att bilda en djupgående uppfattning om revisorn oberoende och huruvida rotationsregler kan främja oberoendet samt under vilka förutsättningar de kan tillämpas. För att besvara studiens forskningsfrågor tillämpades kvalitativa semistrukturerade intervjuer med fem revisorer från region syd i Sverige. Resultaten visar att en revisor ska agera med objektivitet, självständighet och opartiskhet i syfte att bevara sin oberoende ställning. Studien påvisar att rotationsregler tillämpas främst i de klientföretagen av allmänt intresse. / The independence of auditors has been a very controversial topic for the past two decades because of the scandals that occurred in the United States at the beginning of the millennium. The Enron scandal attracted a lot of attention, which resulted in many stakeholders becoming skeptical of the auditor's independence and losing confidence in them. It is important for the auditing industry to instill confidence in their work, so that the public can rely on the information that appears in the audit report. In order to ensure the auditor's independence, the so-called “analysmodellen” was introduced in Sweden on the first of January 2002. The model is based on an auditor, prior to each audit assignment, examining whether there are circumstances that could upset his independence. During the same year, Commission Recommendation 2002/590/EC was also adopted to address issues relating to the issue of independence within the EU. The recommendation proposes auditor rotation, i.e. endorsing auditors to be replaced after two completed terms of office of a total of seven years. The purpose of this thesis is to form an in-depth view of the auditor's independence, whether rotation rules can promote independence and the conditions under which it can be applied. To answer the research questions, qualitative semi-structured interviews were applied with five auditors in the Southern Region of Sweden. The results show that an auditor must act objectively and impartially in order to maintain his independence. The rotation rules are mainly applied in the companies of public interest.

To complete work in a satisfactory manner, the auditor needs to maintain his or her qualifying role; it is required that the auditor is independent. The auditor shall review his or her independence before each assignment and resign if there are circumstances that could upset the trust in his or her independence. The study is based on the scepticism we have that a human being can ever be independent. The thesis aims to obtain valuable insight into the auditor’s independent position by studying the auditor’s approach on independence and the eventual threats they may experience. Furthermore, the purpose is to determine if an auditor can be independent. Through a qualitative method and abductive approach, the study has taken its starting point in the research to supplement the general knowledge with the practice from the auditor’s perspective. Within the institutional context, we have analyzed the empirical data based on three overarching themes; 1. The Swedish Auditing Act’s five threats against independence, 2. Independence in fact and independence in appearance, and 3. The auditor’s practical course of action. The study shows that there are divided opinions about whether an auditor can be independent and that there are patterns that indicate the existence of isomorphism. Likewise, the study shows that threats of friendship and self-examination should not necessarily be seen as a threat but rather as an advantage to conducting a qualitative audit. / För att en revisor ska genomföra ett tillfredsställande arbete och behålla sin kvalitetsstämplande roll krävs det att hen är oberoende. Revisorn ska med stöd av revisorslagens analysmodell pröva sitt oberoende innan varje uppdrag och avsäga sig uppdrag om det finns omständigheter som kan rubba förtroendet för hens opartiskhet eller självständighet. Problematiken i studien grundar sig i den skepticism vi har till att en människa någonsin kan vara oberoende. Syftet med uppsatsen är att få en användbar inblick i revisorns oberoendeposition genom att studera revisors synsätt på sin roll och de eventuella hotbilder mot oberoendet som de upplever. Vidare är syftet att reda ut om det överhuvudtaget är möjligt för en revisor att vara oberoende. Studien har genom en kvalitativ metod och abduktiv ansats tagit avstamp ur forskningen för att komplettera det rådande vetandet med praktiken ur revisorers perspektiv. Studien har inom en institutionell kontext analyserat empirin utifrån tre övergripande teman; 1. Revisorslagens analysmodell, 2. Faktiskt och synbart oberoende, och 3. Revisorns praktiska tillvägagångssätt. Studien visar att det finns delade meningar kring huruvida det är möjligt för en revisor att vara oberoende, samt att det föreligger mönster som tyder på existensen av isomorfism. Studien påvisar likaså att vänskaps- och självgranskningshot inte nödvändigtvis bör ses som ett hot, utan snarare som en fördel till att genomföra en kvalitativ revision.

Sammanfattning Titel: Klientidentifiering - En studie som utreder revisorns identifiering till sin klient Nivå: C-uppsats i ämnet företagsekonomi Författare: Johan Hagström och Jonas Ljunggren Handledare: Jan Svanberg Datum: 2016 – Mars Syfte: I tidigare forskning gjord av Bauer (2015) ges en förklaring till varför revisorer inte är medvetna om att de identifierar sig med sina klienter, vilket kan vara ett hot mot oberoendet. Studien har genomförts kring ämnet klientidentifiering då det inte finns mycket forskning kring om revisorer är medvetna om att de identifierar sig med sina klienter. Det har inte tidigare genomförts en liknande studie som klargör vilka metoder som revisorer använder sig av för att utföra en revision för att förhindra att objektivitet försämras till följd av identifikation till sin klient. Studiens forskningsfrågor är:  Vet revisorerna när de identifierar sig för mycket med en klient?  Vilka metoder använder sig revisorerna av för att hantera den risk som uppstår vid klientidentifiering? Metod: Studien utgörs av tio kvalitativa intervjuer av så kallade Big four revisorer och utfördes i en semistrukturerad form. Intervjuerna spelades in, transkriberades och det empiriska materialet analyserades under olika teman i empiriavsnittet. Resultat & slutsats: Studiens resultat visar att klientidentifiering förbises av revisorer, vilket tidigare forskningen bekräftar (Bauer, 2015). Bauer (2015) påpekar i sin studie att revisorer inte vet om de identifierar sig med sin klient och hur det då kan uppstå en risk mot oberoendet, vilket är något som den här studien bekräftar, att revisorernas vetskap kring klientidentifiering är låg. Förslag till fortsatt forskning: Ett förslag till fortsatt forskning inom ämnet är att studera klientidentifiering med fokus på mindre och enskilda revisionsbyråer. Är klientidentifiering mer påtaglig på mindre revisionsbyråer? Är revisionsbyråerna mer beroende av sina kunder? Vilka metoder används för att minska riskerna för beroende? Uppsatsens bidrag: Föreliggande studie lämnar viktiga bidrag till redovisningslitteratur, praktiker och lagstiftare genom:  att få revisorers förståelse för och medvetenhet om risker vid klientidentifiering.  att kartlägga eventuella metoder vid sociala konflikter i samband med klientidentifiering. / Abstract Title: Client Identification - A study that investigates the auditor's identification with their clients Level: Final assignment for Bachelor Degree in Business Administration Author: Johan Hagstrom and Jonas Ljunggren Supervisor: Jan Svanberg Date: 2016 – March Aim: Earlier research done by Bauer (2015) explains how auditors are unaware that they identify with their clients, which could be a threat to independence. This essay is about client identification and there is not much previous research to find on the subject. There is no similar study that clarifies which methods on accountant use to prevent objectivity impaired as a result of identification. The study's research questions are:  Do the auditors know when they identify too much with a client?  What methods do the auditors use to deal with the risk that occurs from client identification? Method: The study is based on 10 qualitative interviews with auditors who work in the Big four accounting firms. The interviews were recorded, transcribed and the empirical material was analyzed under different themes in the empirical section. Result & Conclusions: The study shows that client identification is ignored by auditors which previous research also states (Bauer, 2015). Bauer (2015) point out in his study that the auditors don´t know if they identify with their clients and how that could lead to a risk to its independence, which is something this study confirms, that the auditor’s knowledge about client identification is low. Suggestions for future research: A proposal for further research of the subject is to do a similar study of client identification, but with a focus on smaller and individual accounting firms. Is client identification more pronounced at smaller accounting firms? Is accounting firms more dependent on their customers? What methods are used to reduce the risk of addiction? Contribution of the thesis: This study makes an important contribution to the accounting literature, practitioners and legislators:  to get the auditor's understanding and awareness of the hazards of client identification.  to identify potential methods of social conflicts related to client identification

The thesis explores the relationship between Audit Committees and External Auditors’ fees of a sample of FTSE 350 companies in the UK for the period of 2005-2006. This is achieved by providing answers to three main research questions. First, what are the determinants of Audit Committee activity? Second, what is the relationship between Audit Committee activity and external auditors’ fees? Third, what is the relationship between audit and non-audit fees and how does the Audit Committee affect these? Starting out with an Agency Theoretical background, the study found evidence consistent with the views that a higher proportion of Independent Non-Executive Directors on the board enhances Audit Committees’ activity, but the presence of financial expertise on the committee was not found to be statistically significant in explaining its activity. The thesis also documented evidence that shows that Audit Committee activity is inversely related to managerial ownership of shares in companies. In line with the economic theory of auditing, the researcher used fees paid to the external auditor to proxy for the level of economic bonding between auditors and their clients. Higher fees are interpreted to indicate compromised independence. Five alternative measures of economic bonding were used. The researcher found a stable and statistically significant positive relationship between measures of economic bonding and Audit Committee activity. This finding is consistent with the view that Audit Committees buy more services from the auditors in order to enhance auditing and reporting quality. Strong positive relationships between audit and non-audit services and vice versa were found using a single equation fees model but these relationships were not consistent when the researcher controlled for endogeneity between audit and non audit fees using Simultaneous Equation Models (SEM). Audit Committee activity was not statistically important in these relationships. This evidence taken together supports the proposition that economies of scope exist in the joint provision of both audit and non-auditing services to the same client. Finally the thesis also documents evidence that suggests that knowledge spill-over flows from non-audit services to auditing services and that auditor do not use audit as a loss leader.

The global trade in weaponry has created an environment in which states are now utilizing arms transfer agreements to bolster their own domestic defense industry aspirations. Previous research concerning arms transfers has suggested that a state may alter its behavior depending on its level of dependency on foreign sourced weapons. However, previous scholarship primarily examined the effect from importing arms and not the effect that military industry will have upon state behavior. Since the number of states possessing domestic defense industries has risen by 250% since 1950, it is paramount that we understand the effect of a domestic military industry on state behavior. To explore this problem, this dissertation utilizes militarized interstate dispute and arms procurement data. 3 primary independence variables are created, all of which measure military independence in different ways. These variables include, military industry presence, arms supplier diversification, and foreign dependence on military goods. The dissertation hypothesizes that the level of military independence will have an effect on the probability that a state will be involved, initiate as well as decrease dispute duration.

Financial contagion refers to a scenario in which small shocks, which initially affect only a few financial institutions or a particular region of the economy, spread to the rest of the financial sector and other countries whose economies were previously healthy. This resembles the “transmission” of a medical disease. Financial contagion happens both at domestic level and international level. At domestic level, usually the failure of a domestic bank or financial intermediary triggers transmission by defaulting on inter-bank liabilities, selling assets in a fire sale, and undermining confidence in similar banks. An example of this phenomenon is the failure of Lehman Brothers and the subsequent turmoil in the US financial markets. International financial contagion happens in both advanced economies and developing economies, and is the transmission of financial crises across financial markets. Within the current globalise financial system, with large volumes of cash flow and cross-regional operations of large banks and hedge funds, financial contagion usually happens simultaneously among both domestic institutions and across countries. There is no conclusive definition of financial contagion, most research papers study contagion by analyzing the change in the variance-covariance matrix during the period of market turmoil. King and Wadhwani (1990) first test the correlations between the US, UK and Japan, during the US stock market crash of 1987. Boyer (1997) finds significant increases in correlation during financial crises, and reinforces a definition of financial contagion as a correlation changing during the crash period. Forbes and Rigobon (2002) give a definition of financial contagion. In their work, the term interdependence is used as the alternative to contagion. They claim that for the period they study, there is no contagion but only interdependence. Interdependence leads to common price movements during periods both of stability and turmoil. In the past two decades, many studies (e.g. Kaminsky et at., 1998; Kaminsky 1999) have developed early warning systems focused on the origins of financial crises rather than on financial contagion. Further authors (e.g. Forbes and Rigobon, 2002; Caporale et al, 2005), on the other hand, have focused on studying contagion or interdependence. In this thesis, an overall mechanism is proposed that simulates characteristics of propagating crisis through contagion. Within that scope, a new co-evolutionary market model is developed, where some of the technical traders change their behaviour during crisis to transform into herd traders making their decisions based on market sentiment rather than underlying strategies or factors. The thesis focuses on the transformation of market interdependence into contagion and on the contagion effects. The author first build a multi-national platform to allow different type of players to trade implementing their own rules and considering information from the domestic and a foreign market. Traders’ strategies and the performance of the simulated domestic market are trained using historical prices on both markets, and optimizing artificial market’s parameters through immune - particle swarm optimization techniques (I-PSO). The author also introduces a mechanism contributing to the transformation of technical into herd traders. A generalized auto-regressive conditional heteroscedasticity - copula (GARCH-copula) is further applied to calculate the tail dependence between the affected market and the origin of the crisis, and that parameter is used in the fitness function for selecting the best solutions within the evolving population of possible model parameters, and therefore in the optimization criteria for contagion simulation. The overall model is also applied in predictive mode, where the author optimize in the pre-crisis period using data from the domestic market and the crisis-origin foreign market, and predict in the crisis period using data from the foreign market and predicting the affected domestic market.

Bakgrund: Specialistsjuksköterskans profession omfattar kompetens och kunskap som förvärvats genom studier i ämnet på avancerad nivå. För att synliggöra det förvärv ingår det att sjuksköterskan ser på sig själv och sin profession som självständig. Tidigare studier tyder på att trots att specialistsjuksköterskan har sin utgångspunkt i det egna kunskapsområdet är det inte alltid tydligt i möten med andra professioner. Det finns även ett synsätt som lever kvar beträffande sjuksköterskans profession som ett bihang till läkaren vilket gör utgör ett hinder till att arbeta självständigt. Syfte: Att beskriva specialistsjuksköterskans erfarenhet av att självständigt utöva sin professionella kompetens inom psykiatrisk slutenvård. Metod: Halvstrukturerade intervjuer genomfördes med sex kvinnliga specialistsjuksköterskor inom sluten psykiatrisk vård på en och samma klinik. Kvalitativ innehållsanalys valdes som metod vid analysen av materialet. Resultat: Specialistsjuksköterskorna upplevde att de hade möjligheter att påverka sin situation och således kunna utföra ett självständigt arbete. De beskrev att samarbetet med de övriga professionerna upplevdes oftast som stärkande och att det främjade patientarbetet. Respondenterna beskrev också specialistutbildningen som en bidragande faktor till ökad självständighet. Diskussion: Resultatet diskuteras utifrån det vårdvetenskapliga konsensusbegreppet vårdande som teoretisk referensram samt utifrån relevant vetenskaplig forskning. / Background: Specialist nurse profession includes skills and knowledge acquired through the study of the subject at the advanced level. In order to highlight the acquisition include the nurse looks at herself and her profession as an independent. Previous studies suggest that although the specialist nurse has its starting point in their own field of knowledge, it is not always clear in meetings with other professions. There is also an approach that persists regarding nursing profession as an appendage to the doctor which is an obstacle to work independently. Aim: To describe the specialist nurse experience to independently exercise their professional skills in psychiatric inpatient care. Method: Semi-structured interviews were conducted with six females specialist nurses in inpatient psychiatric care at the same clinic. Qualitative content analysis was chosen as the method in the analysis of the material. Results: Specialist nurses felt that they had the opportunity to influence their situation and thus be able to carry out and independent work. They described the cooperation with the other professions often perceived as strengthening and it promoted the work with patients. Respondents also described the specialized training as a contributing factor to increased independence. Discussions: The results are discussed from the health scientific consensus term care as a theoretical framework and on the basis of relevant scientific research.

Standard setters recently proposed increasing audit disclosures and reporting. Two experiments examine the effects of auditor-provided disclosures on financial statement users’ perceptions of auditor independence, management credibility, reporting quality, materiality, and investment decisions. In the first experiment, I manipulate auditor agreement with management’s estimates and whether the estimates are incentive-consistent for management. I find that users view auditors as more (less) independent when they agree (disagree) with management, given an unqualified opinion. I also find that users are able to identify management bias using audit disclosures, and that the disclosures are value-relevant. In the second experiment, I provide users with either an explicit or implicit materiality disclosure and elicit users’ materiality judgments either before or after the disclosure. I find that users’ materiality judgments are closer to the auditor’s when elicited after an explicit materiality disclosure. Path analysis demonstrates that users’ materiality judgments affect subsequent investment and audit-related judgments but do not affect important decisions related to auditor liability and investment. The findings provide empirical support for the argument that additional audit disclosures would increase the transparency and value-relevance of the audit report.