In the field of cognitive science, as well as the area of Artificial Intelligence (AI), the role of context has been investigated in many forms, and for many purposes. It is clear in both areas that consideration of contextual information is important. However, the significance of context has not been emphasized in the Bayesian networks literature. We suggest that consideration of context is necessary for acquiring knowledge about a situation and for refining current representational models that are potentially erroneous due to hidden independencies in the data.<p>In this thesis, we make several contributions towards the automation of contextual consideration by discovering useful contexts from probability distributions. We show how context-specific independencies in Bayesian networks and discovery algorithms, traditionally used for efficient probabilistic inference can contribute to the identification of contexts, and in turn can provide insight on otherwise puzzling situations. Also, consideration of context can help clarify otherwise counter intuitive puzzles, such as those that result in instances of Simpson's paradox. In the social sciences, the branch of attribution theory is context-sensitive. We suggest a method to distinguish between <i>dispositional causes</i> and <i>situational factors</i> by means of contextual models. Finally, we address the work of Cheng and Novick dealing with causal attribution by human adults. Their <i>probabilistic contrast model</i> makes use of contextual information, called focal sets, that must be determined by a human expert. We suggest a method for discovering complete <i>focal sets</i> from probabilistic distributions, without the human expert.

Purpose – The purpose of this paper is to get an increased insight on a governmental regulator's view on independence in a Swedish context, with the aim to contribute to the research regarding auditor independence. Design/methodology/approach – The research is in the form of a quantitative study examining the Swedish Supervisory Board of Public Accountant’s disciplinary rulings from the years 2004-2010. Findings – The study concludes that the SSBPA view independence in fact as one, if not the most, important attribute for an auditor, while independence in appearance is on the other side of the spectrum, being one of the least vital. Originality/Value – The findings of this paper show that the SSBPA’s view on auditor independence is in stark contrast to the propositions made by the European Commission and SOX, as they are more focused on mitigating issues related to independence in appearance. Keywords – Auditor independence; Independence in Appearance; Independence in Fact; Practical Definition; Quality affecting Issues; Non-Quality affecting Issues; Regulatory Oversight; Disciplinary RulingsPaper Type – Research paper

Relationsmarknadsföring används allt mer av revisorer för att behålla klienter. Eftersom relationsmarknadsföring kan leda till vänskap och eftersom vänskap försvårar revisorns oberoende kan detta påverka hur revisorsyrket uppfattas. För bland annat kreditgivare är det viktigt att redovisningen fått en opartisk granskning och om inte ett oberoende föreligger kan detta potentiellt bli ett problem. Syftet med denna studie var att se om kreditgivare tror att revisorernas relationsmarknadsföring kan resultera i ett uppfattat försvagat oberoende. I den teoretiska referensramen tas olika teorier upp som hänger ihop med revision. Bland annat talas det om tankesättet profession-independence; uppfattningen om revisorers förmåga att arbeta oberoende. Metoden som användes var kvalitativ. Totalt sex professionella kreditgivare intervjuades, i sex separata intervjuer. Intervjuerna var öppna och semistrukturerade, de spelades in på diktafoner och renskrevs efteråt. Empirin visade att nästan alla kreditgivare hade samma uppfattning, att relationsmarknadsföringen inte är ett hot mot oberoendet. Det fanns flera faktorer som gav kreditgivarna förtroende för revisorerna och detta förtroende var så starkt att de inte trodde relationsmarknadsföringen skulle orsaka problem. Analysen som gjordes av inhämtade data är att de intervjuade kreditgivarna ser revisionen som försäkran, samt att relationsmarknadsföringen inte tros leda till förstört oberoende eftersom den vänskap som relationsmarknadsföringen kan generera inte tros ha effekter på oberoendet. Svaren från de intervjuade förknippades med tidigare teorier, inkluderandes teori kring revisionsarenan, och studien finner potential till möjlig utveckling av befintlig teori. Slutsatsen var att det framkommit indikationer på att relationsmarknadsföring inte kommer att skada revisorernas profession-independence och att detta går att härleda till tre faktorer: Upplevda mekanismer som förhindrar beroendeställning, Goda erfarenheter av revisorer och Eget behov av att agera i oberoende projiceras på revisorerna. Ytterligare förslag till framtida forskning presenterades.

The purpose of this paper is to test the ability of Ajzen’s theory of planned behavior and Shapero's model of the entrepreneurial event to predict entrepreneurial intent (EI) among Swedish university students. A conceptual framework was developed where attitude towards entrepreneurial behavior was constituted by perceived self-efficacy, perceived social norms, and independence and serves as a mediator for the EI.A comparison between three focus groups composed of non-business students, business students and participants from the 'Enterprising &amp; Business Development' (EBD) program at Linnaeus University was undertaken. The results show all three studied variables are significant determinants of EI, which in turn is a precursor of the attitude toward entrepreneurial behaviour. However, evidence suggests a negative relationship between the perceived social norms and the EI among EBD and business students.This paper contributes to the entrepreneurship literature by testing how certain factors affect the EI of university students. Its originality arises from combining the two most significant models for EI and applying them to three groups with different prerequisites. Although the study is subject to some limitations, they can be overcome by further studies.

No description available.

Audit committees are an integral part of good corporate governance and their establishment strengthens the credibility of governments. As a foundation of good governance, audit committees are positioned to provide an objective assessment of whether or not public resources are responsibly and effectively managed. They also promote accountability and integrity, as well as improvement in the operations of governments and municipalities. The establishment of audit committees in the local sphere of government came with the advent of modernisation in terms of the budget and financial management, which was intended to strengthen accountability. The requirement for effective utilisation of resources by local government is critical for the support and empowerment of local communities and delivery of effective services. The audit committee framework for local government, which is provided by the Municipal Finance Management Act (56 of 2003), is underpinned by principles of good governance and accountability, which promote the effective functioning of audit committees. However, there are perceptions and arguments advanced in the literature regarding the effectiveness of audit committees as an accountability structure. This was brought about by the recurring reported incidences of the failure of businesses, which took place despite the existence of rules and laws regulating the function. As a result, trends of leading best practices were established, which enhanced audit committees' performance and were adopted as a proxy for the measurement of audit committees’ effectiveness. The focus of the study is on validating the perception by management that the audit committee of the Westonaria Local Municipality (WLM) is effective in the execution of its oversight role. A literature study on the functioning of audit committees have been undertaken, official municipal documents were analysed and a questionnaire has been developed and utilised as a means for gathering data, in order to prove the hypothesis to be either true or false. The areas investigated in this study demonstrate that the audit committee of WLM is generally effective in the execution of its oversight function. The findings of the study also identified certain areas in the audit function which require the attention of both management and the audit committee of the municipality. More specifically, the observations made in the study include the following: (i) that audit committee members are not provided with the agendas and reports in sufficient time for them to adequately prepare for meetings; (ii) that a productive relationship between the audit committee and the management of the local government has to be maintained; (iii) that there is a lack of informal meetings between the audit committee and the external and internal auditors; (iv) that no appropriate training of the audit committee on existing and potential audit risks in local government is in place; (v) that there is an absence of continuous learning programmes for the members of the audit committee; and (vi) that audit committee members do not evaluate themselves in terms of their level of knowledge regarding the functioning and activities of their audit committee. Attending to these aspects, as identified through this study, will further improve the audit committee’s activities in the WLM. These aspects are therefore not viewed in a negative light, but are rather regarded as a positive venture to be addressed by municipal management and the audit committee, in order to improve the functioning of the audit committee. These aspects should therefore be added to the many positives aspects that are identified concerning the WLM audit committee, as discussed in this study. / M Public Administration (Development and Management), North-West University, Potchefstroom Campus, 2014

Studies on African nationalism have focused primarily on the role of indigenous African groups and their leaders in the fight for independence and the attainment of nationhood, often excluding non-indigenous groups. This dissertation focuses on the integral role that Indians played in the freedom struggle in Kenya, from 1895-1970. It analyzes the ways in which Indian groups in this East African British colony participated and contributed to the emergent anti-colonial struggle at different points in the colonial period. The study interrogates how African nationalism is conceptualized in scholarship. Traditionally, African nationalism has been cast solely as Black resistance against European colonialism. Thus, the inclusion of a diverse cast of stakeholders from the Indian sub-continent in this study of the anti-colonial movement in Kenya shifts our understanding of the nature and course of the nation-building project. Methodologically, this understanding of the role of diaspora communities in nation-building can be replicated in other independent countries in Africa and elsewhere in the Global South, where the history and contributions of non-indigenous or immigrant populations to the attainment of independence and the construction of (civic) national identity has been understudied. Thus, a focus on the critical role played by Indians in Kenya’s independence, expands our understanding of how ethnic minorities and immigrants have impacted notions of history, citizenship and identity in their host countries. The study analyzed multi-archival materials that were collected in Kenya, Britain, and the United States.

Background: The concept of marketing is quite new to the audit industry, prior to 1978 all marketing of audit services were strictly forbidden. In 2010, the statutory audit was abolished in Sweden forcing auditors to market their services to convince their clients that they still should hire an auditor. This increased use of marketing adds a new dimension to the profession and might affect the pricing of audit, the quality of audit and might threaten the auditors‟ independency. Purpose: This paper focuses on how the increased use of marketing affects the auditing firms‟ services, more specifically how it affects auditor independence, audit quality and audit pricing. It is obvious that it is a fine line between auditors marketing their services and keeping their independence. It is clear that it has had implications on the business and after reading the disciplinary case it is clear that the rules are not defined in a way so that all the players in the industry interpret them in same way. Our purpose is to investigate how auditors in Sweden use marketing and how they make sure that they are still independent. We also want to investigate if the use of marketing has any effect on the quality of the audit and also the price of auditing. Completion: The study is based on qualitative approach focusing on interviews with auditors active in Sweden. A statistical survey to determine any potential changes in price is also added to add on to the credibility of our study. Conclusions are drawn based on the result of the survey and based on the interviews with our auditors. Conclusion: The increased use of marketing has changed the audit profession, the auditors need to market their services and cannot only focus on conducting audits. It has had implications on the audit quality and the auditors struggle with the balance between marketing themselves and keeping their independence.

No description available.

The independence number alpha of a graph is the size of a maximum independent set of vertices. An independent set is a set of vertices where every pair of vertices in non-adjacent. This number is known to be hard to compute. The bound we worked with is defined as epsilon = max[e(v)-eh(v)] over all the vertices in the vertex set, V(G). e(v) is the number of vertices at even distance from v. eh(v) is the number of edges both of whose endpoints are at even distance from v. Epsilon can be calculated in polynomial time. Siemion Fajtlowicz proved that alpha is greater than or equal to epsilon for any graph. We worked to characterize graphs where alpha=epsilon.