Background In 2008 a global financial crisis erupted. Even though auditors were not to blame for the financial crisis the public questioned how auditors could issue a clean bill of health despite the serious weaknesses. This made the Commission release the 2010 Green Paper on audit policy: Lessons from the Crisis. The Green Paper is a consultation paper which received around 700 replies from various stakeholders. In 2011, the Commission presented their proposal on reform of the audit market, in which many of the key elements had been discussed in the Green Paper. The 2011 proposal seeks to enhance auditor independence and introduce a more dynamic audit market. The proposed reforms are very strict and if the proposal is passed in its current form it would imply a major change of the audit market. This thesis has studied the replies made by investors to the Green Paper; investors are the primary stakeholders and those who should be most concerned with auditor independence. It is therefore important and interesting to study their viewpoints to the Green Paper. Purpose The purpose of this study is to understand and explain investors’ standpoints on the proposals mentioned in the Green Paper to enhance auditor independence, and to examine whether the European Commission, as indicted by the 2011 proposal, require more independence than investors as indicted by the replies made to the Green Paper. Method This study has taken a qualitative approach where the data has been analyzed in-depth. The Green Paper consists of 38 questions; four of these have been studied as they strongly relate to auditor independence. Furthermore this thesis has studied the replies made by investors; investors are the primary stakeholders and those who should be most concerned with auditor independence. It is therefore important and interesting to study their viewpoints to the Green Paper. Conclusion The majority of the respondents’ are negative to the ideas presented in the Green Paper but that does not imply that the Commission requires more independence than investors. Both the Commission and investors argue that status quo is not an option and that auditor independence must be strengthened. What separates their views is how to strengthen auditor independence. The Commission seeks to impose strict regulations while investors prefer good corporate governance as an alternative approach to strengthen auditor independence.

As a result of crisis and scandals, a lot of criticism has been emphasized against an auditor’sindependence and profession. In order to re-establish confidence in financial statements, theEuropean Commission introduced a Green Paper that above all included a proposal of mandatoryaudit firm rotation aiming to enhance an auditor's independence. The aim of this thesis istherefore to describe whether an auditor’s independence may be affected by the new lawregarding Mandatory Audit Firm Rotation, by contributing with more information regarding auditfirm rotation based on Swedish companies from the Swedish market. The study is based on a quantitative approach using a multivariate logistic regression in order tocompile and analyze the results. Six hypotheses have been tested in order to determine whetherchosen variables may affect an auditor's independence and their statements. Based on our results,we accepted four hypotheses, showing that four variables have an influence on qualified opinion,with rotation as a reference variable. The four variables are leverage, size, specialist and losswhich showed a statistically significance using a 5% significance level. The results imply thataudit firm rotation may enhance an auditor's independence.

The thesis "Role auditu ve finanční krizi" examines the role of auditors in the financial crisis 2007 - 2009. In the first part, I provide a general overview on the financial crisis describing its causes, development and consequences. In next chapters, I focus on the role of auditors in financial markets. I analyse selected court cases with all BIG 4 companies. Moreover, I describe Green Paper of the European Commission and other efforts to increase quality and credibility of auditing. The last part is devoted to the changes in fair value accounting regulation.

Yes

The goal of the submitted thesis "Evolution of the audit profession" is to introduce the audit profession focused on the current situation of the audit market. The European Commission published a Green Paper "Audit Policy: Lessons from the Crisis" on the 13th of October 2010 seeking views on a range of issues related to the statutary audit. (the consultation closed on the 8th of December). The part of this work is the comparison of views of the group of respondents and the summary of all responses. It also mentions the current situation of this theme.

Dissertação (mestrado)—Universidade de Brasília, Instituto de Ciências Sociais, Programa de Pós-Graduação em Sociologia, 2015. / Submitted by Albânia Cézar de Melo (albania@bce.unb.br) on 2016-04-01T15:24:36Z No. of bitstreams: 1 2015_NataliaAdrielePereiraSousa.pdf: 1243153 bytes, checksum: c1952defd537168fe594647c97077d1b (MD5) / Approved for entry into archive by Raquel Viana(raquelviana@bce.unb.br) on 2016-04-01T19:23:03Z (GMT) No. of bitstreams: 1 2015_NataliaAdrielePereiraSousa.pdf: 1243153 bytes, checksum: c1952defd537168fe594647c97077d1b (MD5) / Made available in DSpace on 2016-04-01T19:23:03Z (GMT). No. of bitstreams: 1 2015_NataliaAdrielePereiraSousa.pdf: 1243153 bytes, checksum: c1952defd537168fe594647c97077d1b (MD5) / As expropriações de terra chanceladas por leis foi um dos pilares do sistema de segregação racial implementado na África do Sul durante o colonialismo e o regime do apartheid (1948-1994). A reforma da terra (programa governamental de restituição/ redistribuição das terras roubadas da população negra) foi, e continua sendo, um dos principais desafios para a efetivação da democracia no país. A criação de atos foram um dos principais instrumentos utilizados pelo Estado sul-africano para lidar com os paradoxos da restituição de direitos. O governo de Jacob Zuma (2009-2014) foi marcado pela criação de novas instituições e de novos marcos legais no que tange as políticas de reforma da terra. Esta dissertação tem como objetivo analisar as disputas e controvérsias suscitadas pela criação do novo marco legal sobre reforma da terra. As disputas sobre o tema no debate público (reuniões de grupos de trabalho, reuniões do parlamento, mídia, declarações públicas) nos permitem compor os quadros ideológicos relacionados à reforma da terra, contribuindo para um melhor entendimento da dinâmica da ação política acerca da questão da terra no país. _______________________________________________________________________________________________ ABSTRACT / The land dispossession stamped by acts was one of the pillars of the segregation system implemented in South Africa during the colonialism and the apartheid (1948- 1994). The land reform (government program of restitution / redistribution of land stolen from blacks) was, and remains, a major challenge for the realization of democracy in the country. Creating acts were one of the main instruments used by the South African state to deal with the paradoxes of rights restitution. The Jacob Zuma's government (2009-2014) was marked by the creation of new institutions and new legal frameworks regarding the land reform policies. This dissertation aims to analyze the disputes and controversies arising from the creation of the new legal framework on land reform. Disputes on the topic in the public debate (meetings of working groups, meetings of parliament, the media, public statements) allow us to compose the ideological frameworks related to land reform, contributing to a better understanding of political action of the dynamics on the issue of land in the country.

The topic of this diploma thesis is to analyze the development of the VAT legislation in the Czech Republic in the years 2004 -- 2012 assessing the impact of changes in the legislation on practice. The diploma thesis is divided into four parts. The first part deals with theoretical background of the current VAT tax theory. The following part focuses on harmonization of VAT within the EU, and this part also includes insight on the Green Paper as the future of VAT setting in the EU. The third part shows the structure of the VAT before and after joining the European Union as well as the most important amendments of the Czech VAT law. The last part is devoted to practical problems associated with the changes of VAT, here is also included a review of all VAT forms. At the very end of the paper the topic of reverse charge in the construction industry is analyzed based on author's own work experience.

L'autore analizza i punti salienti della nuova disciplina del lavoro a progetto introdotto con il D. Lgs. 10 settembre 2003, n. 276. L'analisi muove dall'individuazione delle ragioni sottese alla introduzione del lavoro a progetto che riguardano, l'inadeguatezza dei tradizionali modelli di subordinazione ed autonomia a rappresentare l'attuale mondo del lavoro e dell'impresa e l'incremento dell'abuso dei rapporti di collaborazione coordinata e continuativa, sottolineando che il legislatore, con il D. lgs. 276/2003 si è concentrato principalmente sul problema di abuso della legalità e per fronteggiarlo, ha lavorato sulla fattispecie, configurando una specifica tipologia contrattuale, caratterizzata da un tenore letterale spesso incerto e discutibile. L'A. evidenzia come la scelta del legislatore si dimostra inefficace, in primo luogo, a causa dell'indeterminatezza dell'elemento del progetto, programma o fase di esso ed inoltre, perché il sistema sanzionatorio di conversione in rapporto di lavoro subordinato in caso di assenza del progetto, non può che essere interpretato nel senso di una presunzione relativa a causa dei palesi vizi di incostituzionalità che si presenterebbero in caso contrario. Inoltre il sistema di tutele predisposto per i collaboratori coordinati e continuative a progetto appare leggero. / The Author points out the new statutory features of self-employed project contract, introduced with the D. Lgs. September 10, 2003, No 276. The analysis begins from the identification of the reasons of the introduction of this contract, which concern, on one hand, the inadequacy of conventional patterns of subordination and autonomy within the current world of work and enterprise and, on the second hand, the increasing abuse of the collaboration coordinated and continuous contract. The A. underlines that the new statutory has been focused mainly on the issue of the abuse of law and, in order to face it, has worked on the legal case specification, setting up a specific type of contract, featured by a uncertain and questionable wording. The A. underlines that the choice of the legislature is ineffective anyway. First of all, because the "project, program or phase of it" is a too much generical expression and second of all, because the sanctionative system can only be interpreted as a refutable presumption. Moreover, the system of safeguards provided for the coordinated and continuous project workers is very light.