Ett bolags finansiella rapportering är en viktig informationskälla för dess intressenter. När en revisor granskar ett bolags finansiella situationen ger det en kvalitetssäkring som kan vara avgörande för intressenternas beslutsfattande. Dock har ett antal revisionsskandaler, såsom Enronskandalen, lett till att revisionskvaliteten har ifrågasatts. Det första steget i revisionen är att identifiera om det råder tvivel om ett bolags fortlevnad, det andra steget är att avgöra om revisorn ska yttra sig angående going concern. Om ett bolag möter finansiell problematik kan det anses vara finansiellt stressat vilket kan ge revisorn incitament att utfärda ett going concernyttrande (GCY) och olika indikatorer på finansiell stress kan påverka yttrandets träffsäkerhet. Ytterligare en aspekt som kan påverka träffsäkerheten i ett GCY är enligt tidigare forskning revisorns byråtillhörighet där skillnader kan förekomma mellan grupperna Big 4 och non-Big4. Dock har det påvisats att Big 4 och non-Big 4 inte är homogena grupper.Syftet med denna studie var att beskriva och analysera skillnader i träffsäkerhet vid utfärdandet av GCY bland bolag som sedermera drabbats av konkurs, dels vid förekomsten av finansiell stress och dels kopplat till skillnader beroende på revisorns byråtillhörighet. Studiens urvalsram utgjordes av samtliga reviderade bolag som drabbats av konkurs mellan januari-september år 2014. 1 407 av dessa konkursdrabbade bolag ingick i datainsamlingen då de uppfyllde premisserna för studien. I resultatet presenteras träffsäkerheten i utfärdade GCY och hur det kan kopplas till olika indikatorer på finansiell stress, korrelationen mellan ett GCY och indikatorer på finansiell stress samt hur träffsäkerheten i utfärdade GCY och olika indikatorer på finansiell stress kan kopplas till byråtillhörighet. Dataanalysen inkluderade binär logistisk regression, ordinal logistisk regression och korrelationsanalys. Studien påvisade att finansiell stress har en positiv påverkan på träffsäkerheten i ett GCY. Vidare påvisade studien en störreträffsäkerhet bland Big 4 än bland byråer tillhörande gruppen non-Big 4. Studien påvisade även skillnader inom båda dessa grupper varvid andra egenskaper hos revisionsbyråerna än dess storlek tycks ha en inverkan på träffsäkerheten. / A company's financial reports is an important source of information for its stakeholders. As an auditor reviews a company's financial situation it gives a seal of quality to it which could be critical for the stakeholders in their decision making. However, a number of auditing scandals, such as the Enron scandal, has led to the quality of the audit being questioned. The first step ofthe audit is to review a company's financial information and to identify if there are doubts about its survival, the second step is to determine if there is a need to issue a going concern opinion (GCO). A company facing financial problems can be considered financially distressed which can give the auditor an incentive to issue a GCO and different indicators of financial distresscan affect the accuracy of the GCO to different degrees. According to previous research, the auditors’ bureau affiliation can also be an aspect affecting the accuracy of a GCO and the accuracy can differ between the groups Big 4 and non-Big 4. However, in previous research it has been demonstrated that Big 4 and non-Big 4 are not homogenous groups.The purpose of this study was to describe and analyse differences in the accuracy of issued GCO’s among companies that later was affected by bankruptcy as financial distress occurred and also linked to differences depending on the auditor’s bureau affiliation. The study's sampling frame consisted of all audited companies affected by bankruptcy between January-September in 2014. 1 407 of these companies were used for the data gathering as they met the premises set for the study. The result presents the accuracy of issued GCO’s and how it can be linked to various indicators of financial distress, the correlation between a GCO and indicators of financial distress and how the accuracy of an issued GCO and various indicators of financial stress can be linked to bureau affiliation. This was conducted by using binary logistic regression, ordinal logistic regression and correlation analysis. The study showed that financial distress has a positive impact on the accuracy of a GCO. Furthermore, the study showed an increased accuracy for Big 4 in comparison to non-Big 4. The result also demonstrated thatdifferences within these groups exists whereby other characteristics of the bureau can have an impact on the accuracy of a GCO, rather than size. / <p>2016-06-03</p>

Submitted by Rafael Santana (rafael.silvasantana@ufpe.br) on 2017-06-09T18:15:16Z No. of bitstreams: 2 license_rdf: 811 bytes, checksum: e39d27027a6cc9cb039ad269a5db8e34 (MD5) CONTI, Paulo Fillipy de Souza. A Casa das Qualidades, Pesos E Preços - A Mesa da Inspeção do Tabaco e Açúcar de Pernambuc~1.pdf: 2216907 bytes, checksum: 6fa0ba7ed67771a32386382fc9286820 (MD5) / Made available in DSpace on 2017-06-09T18:15:16Z (GMT). No. of bitstreams: 2 license_rdf: 811 bytes, checksum: e39d27027a6cc9cb039ad269a5db8e34 (MD5) CONTI, Paulo Fillipy de Souza. A Casa das Qualidades, Pesos E Preços - A Mesa da Inspeção do Tabaco e Açúcar de Pernambuc~1.pdf: 2216907 bytes, checksum: 6fa0ba7ed67771a32386382fc9286820 (MD5) Previous issue date: 2016-02-26 / CNPQ / A presente dissertação analisa a atuação da Mesa da Inspeção do Tabaco e Açúcar de Pernambuco entre os anos de 1752 e 1777. Criadas em 1751, em colaboração com leis em vigor ao menos desde o século XVII, as Mesas da Inspeção do Tabaco e Açúcar – estabelecidas também no Rio de Janeiro, Bahia e Maranhão – foram a segunda interferência de Sebastião José de Carvalho e Mello, conde de Oeiras e marquês de Pombal, nos negócios do Estado do Brasil. Logo, estiveram entre os instrumentos iniciais das reformas pombalinas. E através delas é possível entender a recepção de algumas das primeiras reformas nas praças coloniais. Sobre a Mesa de Pernambuco buscamos contemplar aspectos da sua relação com os habitantes da Praça do Recife; a sua relação com o sistema de frotas e com a Companhia Geral de Pernambuco e Paraíba. Além disso, exploramos a forma pela qual a Mesa da Inspeção cuidou dos gêneros sobre os quais tive competência; os limites geográficos do seu poder de incentivo e regulação; e as artimanhas usadas pelos senhores de engenho e comerciantes, para dar ares de normalidade a eleições irregulares, durante dois processos de votação para o cargo de inspetor do açúcar. / This thesis analyzes the performance of the Pernambuco’s Bureau of Inspection of Tabacco and Sugar between the years 1752 and 1777. Created in 1751, in collaboration with the laws in effect at least since the seventeenth century, the Bureau of Inspection of Tabacco and Sugar - also established in Rio de Janeiro, Bahia and Maranhão - were the first interference of Sebastião José de Carvalho e Mello, Oeiras Count and Marquis of Pombal, in the affairs of State of Brazil. So, they were among the early tools of Pombal reforms. And through it is possible to understand the reception of some of the first reforms in the colonial plazas. About Pernambuco’s Bureau we seek contemplate aspects of their relationship with the inhabitants of Recife Plaza; their relationship with the system of fleets and the General Company of Pernambuco and Paraíba. In addition, it explores the way in which the Bureau of Inspection taken care of genres over which had jurisdiction; the geographical limits of its power of incentives and regulation; and the tricks used by the planters and merchants, to give an air of normalcy to irregular elections for two voting procedures for the post of sugar inspector.

The purpose of the study is to develop a foundation of knowledge that could improve the current policies and procedures with regards to their implementation within the mental health services provided by the Children's Bureau.

This project inserviced teachers for grades fourth through sixth on water conservation activities that they could implement with their students. Project Wet (Water Education for Teachers) was used as the basis for the workshops. All selected activities correlated with the California State Content Standards.

Prostitution som företeelse engagerar och väcker känslor, både bland individer och offentliga aktörer. I detta arbete belyser vi utvecklingen av samhällets syn på prostitutionen genom att analysera den period då den i Sverige var offentligt reglementerad och kontrollerad, 1859 – 1918. Denna tidsperiod rymmer avgörande skiftningar i offentligsamhällets syn på prostitution, en företeelse som tidigare under historien setts som en allvarlig försyndelse i sig. Reglementeringen infördes som ett smittskyddsprojekt där målet var att hejda spridningen av framför allt syfilis. Reglementeringen kom dock även att präglas av moraliska aspekter innan det, efter förnyade utredningar, konstaterades att den spelat ut sin roll för att hejda den veneriska smittspridningen. Prostitutionen kom då att regleras i andra lagrum. Studiens syfte är att, genom en kvalitativ litteraturstudie, kartlägga vilka lagar, regler och påföljder som omgärdat hanteringen av prostitutionen under den studerade perioden, hur statens och hälso-och sjukvårdens syn på prostitution sett ut och inverkat på lagstiftningen samt hur reglementeringssystemet kan förstås utifrån teorierna om stigma och det ideala offret. Arbetets huvudsakliga slutsatser är att det, i litteraturen, går att återfinna tydliga förändringar i offentligsamhällets attityder mot prostitution under den studerade perioden. I periodens början sågs prostitutionen huvudsakligen som ett sanitärt problem, men kom sedermera alltmer att betraktas som ett socialt. Vidare har vi kunnat påvisa att reglementeringssystemet väl låter sig förstås utifrån Erving Goffmans teori om stigma, men att den prostituerade kvinnans status som offer enligt Nils Christies teori om det ideala offret är mer komplex och mångfacetterad. / Prostitution as a phenomenon engages and evokes feelings, both among individuals and public actors. In this work, we illustrate the development of public society's view of prostitution by analysing the period when it was publicly regulated and controlled in Sweden, 1859 – 1918. This period contains crucial shifts in society's view of prostitution, a phenomenon previously in history seen as a serious offence in and of itself. The regulations were introduced as an infection prevention project with the goal to stop the spread primarily of syphilis. However, the regulations also came to be characterised by moral aspects before, after renewed investigations, it was stated that it had played its role in halting the spread of venereal disease and prostitution came to be regulated by other legislation. The purpose of the study is to identify, through a qualitative literature study, what laws, rules and penalties that surrounded the handling of prostitution during the studied period, what the state’s and health care system’s views on prostitution were and how they influenced the legislation and how the regulatory system can be understood based on the theories of stigma and the ideal victim. The essay’s main conclusions are that, in literature, it is possible to identify clear changes in the public society's attitudes towards prostitution during the period studied. At the beginning of the period, prostitution was mainly seen as a sanitary problem, but eventually it became viewed as a more social one. Furthermore, we have been able to demonstrate that the system of regulation can be understood on the basis of Erving Goffman's theory of stigma, but that the status of the female prostitute as victim according to Nils Christie's theory of the ideal victim is more complex and multifaceted.

<div> <div> <div> <p>Billions of birds migrate annually between breeding and wintering habitats, following transient resources. Though a majority of time is spent in breeding and wintering habitats, habitats used during the migratory periods are especially important for migrating birds. Migration and stopovers, where birds rest and refuel before continuing a migratory journey, are critical points in a bird’s annual lifecycle, and are important ecologically, socially, and economically. Populations of migratory birds are declining on a global scale, however, and proper management is vital to their persistence in an urbanizing environment. Indiana in the Midwestern United States is an important area in which to study stopover ecology of migratory birds, as it is a fragmented forest- urban-agricultural matrix almost entirely managed through private ownership. In this dissertation, I studied three questions of stopover ecology within the landscape context of the Midwestern United States, primarily using weather surveillance radar and eBird citizen science data. </p> <p><br></p><p>First, I studied spatiotemporal changes over an 11-year period (autumn 2005-2016 and spring 2006-2017) in densities of nocturnally migrating birds at two radar stations in Indiana. I found that mean density of migratory birds stopping over in Indiana declined by approximately 6.8% annually, but variability in stopover site use increased over the same period. This is consistent with other work completed on continental scales, and highlights the need for further conservation of migratory birds. Second, I studied patterns of stopover site use in Indiana during spring 2016- 2017 and autumn 2015-2016, identifying landscape and local factors associated with those patterns. I used both traditional land cover characteristics and a novel approach using human socioeconomic measures to describe these patterns, and found that socioeconomics, particularly the size of a housing unit, were among the most important predictors of migratory bird density in Indiana. The results from this study suggest that migratory birds are utilizing urban habitats, which are known to contain several novel hazards for birds, but that migratory birds will benefit greatly from interdisciplinary work focusing on urban habitats. Third, I explored a novel method of using weather surveillance radar and eBird citizen science data in combination with each other, to see if both measures provided similar estimates of bird abundances during stopover. Though I found no correlation between the two, I argue that eBird and radar still provide important and complementary insights for the field of migration ecology. Finally, I provide guidelines for private landowners in Indiana on management for declining populations of migratory birds. </p> </div> </div> </div>

This diploma work deals with problem of unemployment in the region Chrudim, where analyzes problem of unemployment in the years 2003 – 2007. It includes analysis of unemployment structure in relation to age, aducation, state of health and unemployment lenght. This diploma work also includes proposed solutions and measures that could contribute to the reduction of the unemployment rate in the region Chrudim.

Master’s thesis is dealing with problems of unemployment in the district Brno - venkov. There are analyzed factors affecting unemployment and structure of applicants for a job in light of different categories. It includes proposed solution which should lead to reduction of rate of unemployment in the district Brno - venkov.

Wilderness preservation has been at the center of debates about public land policy for almost half a century, and nowhere has the controversy been more intractable than in Utah. Despite its vast expanses of unsetded and undeveloped red rock desert, managed primarily by the Bureau of Land Management (BLM), Utah has less designated wilderness than in any other state in the West. In this study, I focus on San Juan County in southeast Utah to study the conflict over the designation of wilderness. The controversy pits local residents and state politicians against state and national environmental groups, with the BLM shifting positions in between. I analyze and interpret the wilderness debate from three different perspectives. The fIrst explores the history of the Utah wilderness debate from the first BLM wilderness inventory in the 1970's through its re-inventory in the 1990's. I examine the influence of national, regional, and local forces such as institutional change within the BLM, in-fIghting among Utah-based environmental interest groups, and the sagebrush rebellion and county supremacy movements. The second perspective incorporates the spatial analytical techniques of geographical information systems to provide a relatively objective view of landscape characteristics used to defIne wilderness. I interpret the landscape as a continuum of varying degrees of wildness, a product of inherent naturalness and the influences of human impacts. Lastly, I examine the personal views of the meaning of wilderness through the words of actual participants in the debate. In an analysis of the statements of both county residents as well as the Southern Utah Wilderness Alliance, I explore the mental images and ideas that influence the ways in which people value and understand the desert environment.

This project examines the role cultural transmission of historical myths plays in power relationships and identity formation through a study of the Mississippi textbook regulatory agency and various civic organizations that shaped education policy in addition to textbook content. A study of massive resistance to integration, my project focuses on the anticommunism and conservative ideology of grassroots segregationists. Civic-patriotic societies such as the Daughters of the American Revolution, the American Legion, and Mississippi Farm Bureau Federation formed as the major alliance affecting the state’s education system in the post-World War II era. Once the state department of education centralized its services in the late 1930s and early 1940s, civic club reformers guarded against integrationist and multicultural content found in textbooks, deeming both as subversive and communistic. From the early 1950s through the 1970s, Mississippi’s ardent segregationists and anticommunists shaped education policy by effective statelevel lobbying and grassroots activism. I demonstrate that the civic clubs had more influence in the state legislature than did the upstart Citizens’ Council movement. In addition, I show that once social studies standards emphasizing God, country, and Protestant Christianity became codified in state education policy, it became ever more difficult for other reformers, namely James W. Loewen and Charles Sallis, to dislodge and alter those standards. Through numerous legal cases, DAR and Farm Bureau ephemera, and state superintendent of education files, this work argues that the civic clubs played an integral role in defense of white supremacy—a role that has been underemphasized in the existing literature on massive resistance.