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 purpose of the investigation is to determine the most effective solution, which allows safe storing and transmitting of financial information in terms of execution speed, resistance to hacking and ease of implementation. Research object is subject area related to the transfer of encrypted financial information like: encryption algorithms, algorithm of hashing functions, algorithm of electronic digital signature. The result of research is the software implementation of the server and client for sending encrypted information. Also client could only encrypt/decrypt information. The main part of research is to find the most suitable algorithm for transfer of encrypted banking information. The solution has been implemented on the Java programming language in programming environment IntelliJ IDEA 8, using Java Cryptography Extension (JCE) for digital signature.

published_or_final_version / abstract / Computer Science / Master / Master of Philosophy

published_or_final_version / Politics and Public Administration / Doctoral / Doctor of Philosophy

Across the literature it is seen that when trying to enact change in a patient’s everyday life there is always some degree of adherence risk. In the field of voice therapy this risk is particularly high. Traditional comparisons of therapy techniques focus only on change achieved as opposed to the ways in which each therapy protocol was carried out. This type of focus minimizes the amounts of adherence risk present in each therapy technique. This risk can have a fundamental impact on the success of therapy. A comparison of the types of adherence risk that exists and the ways they can be minimized is useful for the treatment of voice disorders. This report serves to address issues of adherence risk in voice by examining relevant research outside the field of speech language pathology. It contains information regarding the most commonly seen adherence risks encountered, research on how those risks were addressed in the fields of medicine and physical therapy, and how those techniques can be adapted for clinical use. A comparative analysis of the types of risks present in the most common therapy protocols and how those risks can be minimized is also included. Tables are included in order to provide the speech language pathologist (SLP) with a user-friendly guide on the possible ways to determine adherence risks present in their client and possible ways to address this risk. Sample dialogue is also provided. Adherence risk is a key component in voice therapy that is often not being considered when choosing and implementing therapy protocols. There are many factors that make up adherence risk including personality characteristics, motivation, expectations for therapy, ease of use of the technique/instructions, client understanding of implementation, and the nature of the disorder itself. It is useful to look at how such factors are addressed. We’re asking our clients to do many things that will change their daily lives: behaviorally, diet-wise, it may even impact the way they feel about themselves. How do we ask them this and expect that it’ll actually get done? / text

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Bakalauro baigiamajam darbe nagrinėjami teoriniai aspektai, kurie yra susiję su paslauga ir jos kokybe. Darbe paslaugos kokybė yra analizuojama vartotojo požiūriu. Teorinėje dalyje apibrėžiama ne tik paslaugos kokybė bei jos ypatumai, bet ir akcentuojami Ch. Grönroos (1990) sukurti patirtos ir suvoktos kokybės modeliai, kurie atskleidžia kaip vartotojas suvokia patirtą bei suvoktą paslaugų kokybę ir kokie paslaugų kokybės aspektai įtakoja vartotojo galutinės kokybės vertinimą. Su šiuo klausimu siejasi ir analizuojami UAB „AutoRC“ paslaugų kokybės matavimo ir valdymo klausimai. Remiantis darbe išdėstytais teoriniais aspektais bakalauro baigiamojo darbo tiriamojoje dalyje yra pateiktas UAB „AutoRC“ automobilių remonto paslaugų kokybės vertinimas remiantis vartotojų nuomone. Tyrimo metu nustatyta, kad dauguma apklausoje dalyvavusių UAB „AutoRC“ klientų tenkina tiek techninės, tiek funkcinės automobilių remonto paslaugų kokybės sprendimai, kuriuos įmonė taiko paslaugoms atlikti. Taip pat tyrimo metu paaiškėjo, kad dauguma respondentų įmonėje idiegtą ISO 9001:2008 paslaugų kokybės valdymo sistemą vertina teigiamai ir UAB „AutoRC“ laiko patikimu autoservisu, kurio automobilių remonto paslaugų kaina atitinka kokybę. Bendros (suvoktos) UAB „AutoRC“ automobilių remonto paslaugų kokybės vertinimas vartotojo akimis parodė, kad organizacijos klientai dalyvavę apklausoje yra patenkinti įmonės paslaugų kokybe. Remiantis tyrimų rezultatais tiriamojoje dalyje buvo sukurtas specialiai UAB... [toliau žr. visą tekstą] / The final thesis for Bachelor deals with theoretical aspects which are related to the service and its quality. The paper analyzes the service quality from the viewpoint of the user. The theoretical part contains the definition not only on the quality of the service and its features, but also the focus on the created models of experienced and received quality emphasized by Ch. Grönroos (1990), which show how the user conceives the experienced and perceived quality of service and which quality dimensions of service influence the final quality assessment of the user. Service quality measurement and management issues of UAB “AutoRC” are related to this subject and are analyzed here. On the grounds of the theoretical aspects set out in the following thesis, the exploratory part of the final thesis for Bachelor includes the evaluation of the service quality of auto repair of UAB “AutoRC” on the basis of consumers’ opinion. The study has shown that the majority of the clients surveyed of UAB “AutoRC” are satisfied with both technical and functional solutions of services of auto repair quality, which are applied for the performance of services by the company. Also, the study revealed that the majority of respondents take the quality management system ISO 9001:2008 installed by the company positively and believe UAB “AutoRC” to be a reliable garage where the price for auto repair services corresponds to the quality. General (perceived) evaluation of services of auto repair quality of... [to full text]

The aim of this study is to increase knowledge about how a group of newly graduated social workers reflect on the practical daily work and their positions working with clients who are in need of social and/or economic resources. More precisely the purpose is to find out how these seven newly graduated social workers viewed working with clients during theoretical and practical studies. The aim is to analyze which techniques and methods could be seen in these narratives. Furthermore the aim was to find out if and how these seven social workers reflected on the power relation between social worker and client. The material of this study consists of seven semi-structured interviews. Throughout gathering the data and analyzing it, the qualitative method in form of narrative approach was used. Theoretical tools used in both creating the theoretical perspective and analyzing the data material consisted of social constructionism and main theoretical concepts of Bauman’s stranger, Foucault’s concept of power and discipline and Reamer’s paternalism. Results and analysis of data material showed how methods and techniques in social work are used when working with a client, maintaining an unbalanced power relation between social worker and client, for example in the form of creating alliances of social workers, use of language and categorizing the clients. The power relation was directly considered and reflected on by three of seven interviewed social workers. However, it was apparent that many of those interviewed reflected indirectly on the role of power in social workers’ daily work with clients.

Modern data centers are increasingly using shared storage solutions for ease of management. Data is cached on the client side on inexpensive and high-capacity flash devices, helping improve performance and reduce contention on the storage side. Currently, write-through caching is used because it ensures consistency and durability under client failures, but it offers poor performance for write-heavy workloads. In this work, we propose two write-back based caching policies, called write-back flush and write-back persist, that provide strong reliability guarantees, under two different client failure models. These policies rely on storage applications such as file systems and databases issuing write barriers to persist their data, because these barriers are the only reliable method for storing data durably on storage media. Our evaluation shows that these policies achieve performance close to write-back caching, while providing stronger guarantees than vanilla write-though caching.

International Telemetering Conference Proceedings / October 17-20, 1994 / Town & Country Hotel and Conference Center, San Diego, California / An increasing need among telemetry data analysts for new mechanisms for efficient access to high-speed data in distributed environments has led BBN to develop a new architecture for data analysis. The data sets of concern can be from either real-time or post-test sources. This architecture consists of an expandable suite of tools based upon a data distribution software "backbone" which allows the interchange of high volume data streams among server processes and client workstations. One benefit of this architecture is that it allows one to assemble software systems from a set of off-the-shelf, interoperable software modules. This modularity and interoperability allows these systems to be configurable and customizable, while requiring little applications programming by the system integrator.