Inledning: Revisor-klient-relationen är viktig både för revisorn och revisionsarbetet, men också för klienterna och deras upplevda mervärde av en revision. Digitaliseringen och Covid-19 tycks medföra nya förutsättningar för denna relation som inte undersökts i tidigare forskning. Syfte: Syftet med denna studie är att utforska hur revisorer och representanter för små och medelstora klientföretag upplever att deras relation påverkats av den ökade digitaliseringen och pandemin orsakad av Covid-19. Syftet är vidare att utforska hur nämnda parter upplever konsekvenserna av eventuella förändringar. Metod: Studien tillämpar en kvalitativ forskningsstrategi med flerfallstudiedesign. Forskningsansatsen är i huvudsak deduktiv men med induktiva inslag. Datainsamling har skett genom semistrukturerade intervjuer med revisorer och representanter för små- och medelstora klientföretag. Slutsats: Vår studie visar att revisor-klient-relationen, mer eller mindre, beroende på kontextuella faktorer, utvecklats till ett distansförhållande till följd av Covid-19 och digitaliseringen. I det fall där klientföretaget drabbats hårt av pandemin upplevs en närmare relation, annars tyder resultatet på att relationen i många av de studerade fallen inte förändrats, trots nya förutsättningar. Det kan konstateras att det initiala relationsbyggandet försvårats men att befintliga relationer klarat övergången bra. Klienternas upplevda mervärde förefaller samvariera med hur relationen förändrats. Överlag kan revisorns professionella bedömning argumenteras bli än viktigare i en digitaliserad revisionsbransch, samtidigt som digitaliseringen minskar risken för att revisorns oberoende äventyras.

Prior research has shown that there are many factors affecting the client's perception of the auditor’s value. Furthermore, research has shown that the auditor can add multifaceted value to the client, often divided into core value and added-value. However, these factors have mostly been studied in an isolated context, where other factors have not been accounted for. To our knowledge no prior study has shown the combined effect of various factors in a common context, as well as showing how the conjunction between the client’s experiences and expectations affects the perceived value of the auditor from the client’s perspective. This study aims to identify the many factors that drive the client's perception of value added by the auditor, as well as making the distinction between the client's experiences and expectations. In order to locate the many factors that are believed to have an impact on the client's perception of the auditor’s value, a broad theoretical model is constructed to explain how these factors in a combined fashion drives the client's perception of auditor value. We also argue that the client's internal and underlying conditions will affect the client’s attitude towards the auditor, as well as inducing the client's needs. Furthermore, we make the distinction between the factors that drive the precepted value of the auditor and the factors that make up value in the eyes of the client.   The results of the study indicate that there are many factors that affect the perceived value of the auditor from the client’s perspective, where the client’s experiences and expectations of the “client quality” has the strongest effect on the perceived value. The study also finds that there is a gap between the client’s expectations and experiences, suggesting that there could be an expectation gap between the client and the auditor. Furthermore, the study finds that the core value is the main type of value added by the auditor in the eyes of the client. However, we argue that the distinction between core value and added-value is not representative from the client’s perspective. Instead we believe that the client distinguishes the value added by the different activities in the work of the auditor.  The study contributes towards explaining how various factors need to be accounted for when studying the perceived value of the auditor from the client's perspective. Furthermore, the study contributes to explaining how the client's experiences and expectations affect the perceived value of the auditor in the eyes of the client, providing a meaningful foundation for future research. The study also contributes to explaining how there needs to be a distinction between the factors that drive the perceived value and the factors that make up the perceived value, since these factors often intervene with one another. / Tidigare forskning har visat att det finns många faktorer som föranleder klientens syn på revisorns värde. Vidare har tidigare forskning visat att revisorn kan tillföra ett mångfacetterat värde till klienten, ofta uppdelat i kärnvärde och mervärde. Dock har dessa påverkande faktorer främst studerats i en isolerad miljö där andra påverkande faktorer inte har tagits hänsyn till. Såvitt vi vet har ingen tidigare studie visat den kombinerade effekten av olika faktorer i en gemensam kontext, samtidigt som förhållandet mellan klientens upplevelser och förväntningar tas i beaktning.  Denna studie syftar till att identifiera de faktorer som föranleder klientens syn på revisorns värde, samtidigt som det görs skillnad på klientens upplevelser och förväntningar. För att lokalisera de flertalet faktorer som tros ha en inverkan på klientens syn på revisorns värde konstrueras en utförlig teoretisk modell för att förklara hur dessa faktorer gemensamt föranleder och utgör värde ur klientens perspektiv. Vi hävdar även att klientens interna och underliggande förutsättningar påverkar klientens inställning till revisorn, liksom att dessa förutsättningar föranleder klientens olika behov. Dessutom gör vi en distinktion mellan de faktorer som föranleder det värde klienten ser i revisorn och de faktorer som utgör värdet av revisorn ur klientens perspektiv. Resultatet av studien indikerar att det finns många faktorer som påverkar revisorns värde ur ett klientperspektiv, där klientens upplevelser och förväntningar på ”klientkvalitet” har störst effekt på det samlade värde klienten ser i revisorn. Studien finner också att det finns en skillnad mellan klienternas upplevelser och förväntningar, vilket tyder på att det kan finnas ett förväntansgap mellan klienten och revisorn. Vidare visar studien att kärnvärdet är den typ av värde klienten främst ser i revisorns arbete. Vi hävdar dock att skillnaden mellan kärnvärde och mervärde inte är representativt ur klientens perspektiv. Istället tror vi att klienten baserar synen på revisorns värde utifrån de olika aktiviteter och attribut som hänförs till revisorns arbete.  Studien bidrar till att förklara hur flera olika faktorer behöver tas i beaktning när man studerar revisorns tillförda värde ur klientens perspektiv. Vidare bidrar studien till att förklara hur klientens upplevelser och förväntningar påverkar det värde klienten ser i revisorn, vilket utgör en stark grund för framtida forskning. Studien bidrar också till att förklara hur det är nödvändigt att göra skillnad mellan de faktorer som föranleder värde och de faktorer som utgör värde ur klientens perspektiv, eftersom dessa faktorer ofta samspelar med varandra.

In today's highly competitive global economy, information resources representing enterprise-wide information are essential to the survival of an organization. The development of and increase in the use of personal computers and data communication networks are supporting or, in many cases, replacing the traditional computer mainstay of corporations. The client/server model incorporates mainframe programming with desktop applications on personal computers. The aim of the research is to compile a technology model for the development of client/server software. A comprehensive overview of the individual components of the client/server system is given. The different methodologies, tools and techniques that can be used are reviewed, as well as client/server-specific design issues. The research is intended to create a road map in the form of a Technology Reference Model for Client/Server Software Development. / Computing / M. Sc. (Information Systems)

台灣近幾年爆發一連串上市櫃公司財務弊案，除了投資大眾遭受損害，簽證會計師也跟著受懲，輕則負擔民事賠償責任、賠上個人職業生涯，重則有可能被羈押受到刑責。對於會計師事務所而言，其委任風險（Engagement risk）可能導致事務所本身的訴訟風險與財務危機、事務所形象及聲譽的損毀，甚至最後導致事務所的倒閉，因此，客戶品質的管理決策對於事務所而言是相對重要的。Huss and Jacobs (1991)認為客戶承接前的決策過程是審計程序中最重要的步驟，故建立一套完善評估客戶的政策或程序，是會計師事務所對於品質控制的一個重要基石。國內某四大會計師事務所在近年進行了事務所的客戶承接管理變革，因此，本研究欲以此會計師事務所為例，探討其客戶承接管理變革之各項措施，以及事務所在進行管理變革之後，所承接之客戶在企業風險上顯示的變化，以期獲得該客戶承接決策改變能否有效降低事務所風險的證據。 本研究實證結果顯示此會計師事務所在客戶承接變革之後，續任以及新承接的客戶相對於未續任的客戶，其整體營運風險（財務風險）較低，可知會計師事務所進行之變革具有初步成效。再者，新承接客戶之成長性較續任客戶來的高，且其負債比率較續任客戶低，表示事務所在考量承接新客戶時，除了透過較嚴謹的程序篩選財務風險較低者外，亦會選擇未來發展性較高之客戶。最後，實證顯示續任之客戶在規模上較未續任的客戶來的大，可以推論此會計師事務所的客戶組合正往其聚焦服務的概念發展。 / In recent years, a series of financial frauds were reported by listed and OTC companies in Taiwan. Not only investors incurred tremendous financial losses, a number of accountants were sanctioned by the authorities. For accounting firms, potential damages ranged from litigation costs, reputation losses, to the ultimate demise of the entire firm. Therefore, managing the quality of clients for the firm is even increasingly important. Huss and Jacobs (1991) suggest that the preengagement decision process is the most critical step. Thus, it is important for accounting firms to establish effective policies or procedures to assess client's quality comprehensively. A local office of one Big 4 accounting firm in Taiwan made significant changes in the management of client acceptance decision in recent years. Therefore, this study takes the accounting firm for example to examine the effect of changes in its client engagement process. I also empirically study whether the firm’s clients exhibit better quality on their business risks after the change. Evidence is collected to find out if the firm effectively reduce its client business risk by implementing new procedures and policies. The empirical results of this study show that the continued clients and newly accepted clients are less risky on business risk than discontinued clients after management change, indicating the change in the accounting firm was initially effective. Furthermore, the newly accepted clients have higher growth opportunities than continued clients, and their debt ratios are lower than those of the continued clients. It is suggested that firms in undertaking new clients, use more stringent procedures to select those with lower business risks, and high development potentials in the future. Finally, the evidence shows that the continued clients are much bigger in size than discontinued clients.

The landscape of banking has changed drastically over the past two decades. Client loyalty is key for banks to stay relevant and deliver sustainable growth. In that context the objective of this research is to identify the main factors that determine client loyalty of small to medium sized businesses to banks and to rank these according to importance. The purpose of the study is using management information systems to determine the client loyalty drivers in SMEs within the banking industry as well as ranking them according to the level of importance. The study defines and provides a broad overview of the different concepts. It further provides an overview of the banking industry and casual factors driving the need to focus on client loyalty. A high-level overview of SMEs are also covered The current problem statement has a look at the various areas of concern to the banking industry such as high level debt ratios, weak corporate demand, and more The research methodology; objectives; design; scope; significance and the limitations of the study are outlined. Obtaining high levels of client loyalty remains a challenge for banks; failing, places banks at risk and hampers their ability to grow. MIS is the main enabler in understanding client loyalty, tracking client behaviour and changing needs. For this purpose a questionnaire was employed to obtain a deeper understanding of what drives client loyalty. A secondary source of information incorporated into the study is recent surveys done by KPMG, Accenture, Ernest & Young, and others. The model currently used by banks is based on the net promoter system. Client satisfaction, and Relationship and Service Quality are factors that get measured and incorporated in the net promoter system. Other factors that showed relevance and impact on client loyalty are Product Quality, Skills/EQ and Corporate/brand image. The researcher aims to explain the effect and influence the aforementioned have on client loyalty as well as rank these in order of importance in small to medium-sized business banking clients in South Africa. Primary data has been used in this study complemented by secondary data. A quantitative method has been adopted for this study. The techniques employed are: Frequency, Reliability (including the mean, standard deviation & Cronbach’s Alpha coefficient) and the Spearman Rank Order Correlations. The sample consisted of SMEs in Johannesburg Central Region and 200 questionnaires were distributed to conveniently selected SMEs out of a total population of 550. Sixty one (61) SMEs responded resulting in a 31% response rate. The study evidenced that the factors listed are interlinked and have an influence on client loyalty. The study has also demonstrated that the link between customer loyalty and true sustainable organic growth is well established. Limitations of the study are discussed. The researcher also recommends that a management information system be employed; that the study be extended to include large and corporate business and that the framework be broadened to include trust, product/channel, skills/EQ and brand/image. / MBA, North-West University, Potchefstroom Campus, 2014

Although several studies question information technology's contribution to productivity, organizations continue to invest in client/server systems (CSSs) particularly as enablers of business process reengineering (BPR). These efforts may be wasted if they do not improve business processes. This study focused on business processes and investigated the role of workstation-based CSSs in changing business processes. A multiple case study of workstation-based CSS databases in three organizations was performed with the proposition that they moderate the relation between managerial action and changes within business processes. The research framework suggested that changes to business processes are achieved by reducing uncertainty. In order to measure change in business processes, this study categorized business process change into: (1) compressing sequential tasks across functions, (2) compressing tasks vertically within the managerial hierarchy, (3) eliminating slack resources, (4) reducing the distance between the point of decision and the point of information or eliminating intermediaries, (5) reconfiguring sequential processes to operate in parallel, and (6) linking parallel activities during the process. Data collected from questionnaires, interviews, and observations from three case studies were used to construct network diagrams, relationship matrices, reachability matrices, and task tables of business processes. The results of this research partially support the proposition that managerial action affects business process change by reducing uncertainty. This research suggests that changes in the use of workstation-based CSSs are related to changes in business processes. However, because ofthe small sample size, no finding was made regarding changes in the strength of that relationship. Therefore, within its limitations, this research (1) partially supports the proposition that CSSs moderate changes in business processes, (2) found that both favorable and unfavorable changes may result from using CSSs, (3) explains how business process change occurs, and (4) suggests new variables for measuring successful BPR.

WhatsApp is the most popular instant messaging application worldwide. Since 2016, users can send and receive messages through desktop clients, either through the WhatsApp desktop application or the web client accessible from supported web browsers. The author identified a gap in the literature in terms of WhatsApp forensics for desktop and web clients. The aim of the study was to locate forensic artifacts on WhatsApp clients. These clients included the desktop application on both Windows and Mac operating systems. Chrome and Firefox web clients were also analyzed for the Windows operating system, as well as Chrome and Safari web clients on the Mac operating system. A WhatsApp log file was identified as the main artifact providing information throughout all clients analyzed. Cached profile pictures were also found, as well as history information about visited websites and ran applications.

A l'heure où les entreprises de service sollicitent de plus en plus leur clientèle, cette thèse examine les rôles respectifs de l'appropriation du service et de la participation du client dans le mécanisme de co-création de valeur. Une première étude qualitative exploratoire réalisée dans le secteur de la santé a permis de définir le concept d'appropriation d'un service et d'explorer la co-création de valeur du point de vue du client. Une étude empirique a, par la suite, été conduite auprès de 508 patients diabétiques. Les résultats montrent que l'appropriation du service joue un rôle déterminant dans la formation de la valeur "dans l'usage" pour le client et engendre sa participation au service. L'apport de cette recherche est de proposer un cadre général et une modélisation pour étudier la co-création de valeur du point de vue du client. De plus, elle permet d'approfondir la compréhension du concept d'appropriation en marketing en validant empiriquement certains de ses antécédents et conséquences. Enfin, des préconisations pratiques sont proposées aux managers pour piloter l'appropriation de leur service et engager leurs clients dans la co-création de valeur. / This thesis examines the role of service appropriation and client participation in the value co-creation mechanism in services. First, an exploratory study in the health sector aimed to propose a comprehensive framework for service appropriation and analysed the process of value co-creation from a "customer centric" perspective. Second, a quantitative study was conducted with 508 diabetics patients. The results highlight the impact of service appropriation on value formation and on client participation. This research may contribute to the theory of value co-creation by proposing a modelization of its mechanisms. Plus, it gives clues to deepen the understanding of the concept of appropriation in marketing. Finally, this study provides important insights into how service providers and managers should manage the appropriation of their services and engage customers in the value co-creation process.

Based on the research findings, the researcher suggested ideas for the betterment of social work profession, social work education and also direction for future research. The researcher hoped that the suggestions would facilitate further development of social work knowledge and social work profession. / The findings of this study revealed that all participants affirmed the importance of social workers' use of self However, most of them felt quite perplexed in the positive use of self in their helping process. Even though they did not consciously utilize self, all of them showed that they were deeply involved in this helping profession. The ways they used their self were very diversified which included self-awareness, self acceptance, self-disclosure and self-presentation. Their use of self ranged from the cognitive level to the affective level. They were pragmatic in using the self Some clang to use self as an instrument, taking it as a technique in direct social work practice. Others opened up themselves and fully involved in the helping process. / The narratives of the participants showed that their lived experiences, especially at their early years, had important influences on their use of self At the same time, their professional learning and direct practice experiences were also crucial factors in affecting their re-construction of self and the use of self. Besides the above, Chinese culture and the strong emphasis of management and accountability in the profession were also important environmental factors. For some participants, they struggled in their self assurance and felt confused in their self-evaluation in an atmosphere of managerialism in their work setting, and they found it difficult in exercising their self On the one hand, they assured themselves of their proper attitude in their helping profession; while on the other, they experienced a sense of failure and self-doubt in their helping career and have difficulties in integrating themselves. / This research was a narrative analysis of Taiwan clinical social workers' use of self in their helping process. The purposes of this research were to understand clinical social workers' subjective experiences and their interpretation of self and their use of self in the helping process, to explore how the self was shaped in their personal and professional life, and to find out how Chinese culture influenced the development of self and the use of self in their professional practice. Fifteen clinical social workers in Taiwan participated in this study. Each of them was invited to attend two or three in-depth interviews with the duration of two hours each. / 鄭佩芬. / Adviser: Mong Chow Lam. / Source: Dissertation Abstracts International, Volume: 70-03, Section: A, page: 1031. / Thesis (doctoral)--Chinese University of Hong Kong, 2008. / Includes bibliographical references (p. 290-308). / Electronic reproduction. Hong Kong : Chinese University of Hong Kong, [2012] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Electronic reproduction. [Ann Arbor, MI] : ProQuest Information and Learning, [200-] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Abstracts in Chinese and English. / School code: 1307. / Zheng Peifen.

Un service du nuage peut employer des techniques de sécurités pour assurer la sécurité de l’information. Ces techniques protègent une donnée personnelle en la rendant inintelligible pour toutes personnes autres que l’utilisateur du service. En contrepartie, certaines fonctionnalités ne peuvent plus être implémentées. Par exemple, la technique du chiffrement symétrique rend les données inintelligibles, mais empêche le calcul sur ces données.Cette thèse avance qu’un service du nuage doit composer les techniques pour assurer la sécurité de l’information sans perdre de fonctionnalités. Elle se base sur l’étude de la composition de trois techniques qui sont le chiffrement, la fragmentation verticale et les calculs côté client. Cette étude montre que la composition sécurise sans perdre de fonctionnalités, mais complexifie l’écriture du service. La thèse propose alors un nouveau langage pour l’écriture de services du nuage qui assurent la sécurité des données personnelles par compositions des techniques de sécurité.Ce langage est muni de lois algébriques pour dériver,systématiquement, un service local sans protection vers son équivalent sécurisé du nuage. Le langage est implémenté en Idris et profite de son système de type expressif pour vérifier la composition correcte des techniques de cryptographie. Dans le même temps, un encodage traduit le langage en ProVerif, un vérificateur de modèle pour l’analyse automatique des propriétés de sécurité sur les protocoles cryptographiques. Cette traduction vérifie alors la sécurité des données personnelles dans le service. / A cloud service can use security techniques to ensure information privacy. These techniques protect privacy by converting the client’s personal data into unintelligible text. But they can also cause the loss of some functionalities of the service. For instance, a symmetric-key cipher protects privacy by converting readable personal data into unreadable one. However, this causes the loss of computational functionalities on this data.This thesis claims that a cloud service has to compose security techniques to ensure information privacy without the loss of functionalities. This claim is based on the study of the composition of three techniques: symmetric cipher, vertical data fragmentation and client-side computation. This study shows that the composition makes the service privacy preserving, but makes its formulation overwhelming. In response, the thesis offers a new language for the writing of cloud services that enforces information privacy using the composition of security techniques. This language comes with a set of algebraic laws to systematically transform a local service without protection into its cloud equivalent protected by composition. An Idris implementation harnesses the Idris expressive type system to ensure the correct composition of security techniques. Furthermore, an encoding translates the language intoProVerif, a model checker for automated reasoning about the security properties found in cryptographic protocols. This translation checks that the service preserves the privacy of its client.