There is an increasing demand for the exchange of important product and manufacturing information in a computer interpretable way. Large manufacturing companies are dependent on having access to the necessary information electronically. If they do not get information about their manufacturing resources from their vendors, they will buy their resources elsewhere, or they will have to create the information themselves. In the end, the cost of the manufactured products will increase to accommodate the cost increase from having to create, integrate, and maintain this information. In order to solve this problem, the use of international standards for product data is required. One area where such a standard is required is the area of cutting tools. This thesis describes the requirements for an international standard for the representation and exchange of cutting tool information and the resulting information model together with necessary reference data. The representation of cutting tool information using an international standard requires a generally applicable information model which is used together with a reference data library. The reference data provides the explicit, unambiguous concepts necessary for successful information exchange. ISO 13399, the international standard that is the result of this research project, uses P-Lib (ISO 13584) to define its reference data. To successfully use P-Lib in this way, requires some basic assumptions to be made, since P-Lib is originally developed for component catalogs. As a result of the chosen representation technique, the standard is capable of accommodating current and future developments of cutting tools, e.g. multi function tools. / QC 20100901

Summary Organizations face risks regardless of the type of industry or government. Historically risks have been undertaken in various processes and coped with differently by society. An appropriate application of risk management is widely acknowledged as one of the most critical aspects of undertaking business activities across all sectors in society, public and private. In order to carry out this activity as part of the crucial actions the organizations implement as part of their culture, many standards have been developed at the international level. These standards provide the groundwork for entities to start implementing these processes and reduce the risk they face with a standardized set of procedures across sectors. Risk assessment faces abundant arguments that lead to doubt the credibility of the standards implemented by different organizations, as not a single method or definition is agreed upon across cultural and sectorial barriers. Therefore, the credibility of the standardized assessment is doubted. This study aims to evaluate the credibility of standardized risk assessments with a focus on the Information Security Risk Assessment Standards, in particular ISO 27005 and NIST 800-30 in collaboration with the Swedish Armed Forces. The research adapts the frameworks available in literature to evaluate credibility of risk assessments to the international standardized assessment procedure. The standards credibility will be evaluated with different criteria divided in five categories considered applicable to the standardised risk assessment procedure. Also, input from experts in organizations currently employing the standards and academic experts in the field will also be utilized. This study utilizes a qualitative case study approach. The credibility evaluation performance of each international standard is similar; the only category that NIST 800-30 has a significant better performance is the category related to the final Risk Assessment Results (Report). The NIST provides a further step in the process as well as the guidelines and templates in order to develop different parts of the assessment process including the report, which is considered a best practice of a standardised risk assessment. The findings of the research contradict four criteria of the framework found in the literature, related to with what can be learned from past risk assessments, to the wide ranging of the required scope of a risk assessment, the relevance of the disclosure of information on the final risk assessment report related to the composition of the assessment group and finally the procedure for finding consensus among stakeholders. The research question “How credible are standardized risk assessments?” provide a holistic understanding of the credibility of the standards previously mentioned, determining that these provide a solid framework for companies to start assessing the risks in a regulated and standardized procedure. These oversee the problems embedded in the subjectivity of a risk assessment and the ever-changing (intrinsic and extrinsic) aspects of stakeholder behaviour with a lack of a systemic approach to solve these issues, which also include the lack of proper handling of risk uncertainty and the lack of transparency on the final risk assessment report. The study provides a groundwork which can be used in order to develop future research. This study also provides a grounded framework which can be used by entities utilizing the standards in order to reflect their procedures of their risk assessment activities. Keywords: Credibility, risk assessment, risk management, international standards, risk, information security, ISO 27005, NIST 800-30.

Submitted by Gabriela Pinheiro de Sousa null (gabipinheiro_adv@hotmail.com) on 2016-03-07T23:12:25Z No. of bitstreams: 1 DISSERTAÇÃO FINAL.pdf: 893070 bytes, checksum: cb7684ad5147e49e7061388e0d0f9748 (MD5) / Approved for entry into archive by Ana Paula Grisoto (grisotoana@reitoria.unesp.br) on 2016-03-09T14:41:12Z (GMT) No. of bitstreams: 1 souza_gp_me_tupa.pdf: 893070 bytes, checksum: cb7684ad5147e49e7061388e0d0f9748 (MD5) / Made available in DSpace on 2016-03-09T14:41:12Z (GMT). No. of bitstreams: 1 souza_gp_me_tupa.pdf: 893070 bytes, checksum: cb7684ad5147e49e7061388e0d0f9748 (MD5) Previous issue date: 2016-02-19 / O tema bem-estar animal vem crescendo em escala de estudos e compreensão. Chegar a um limite aceitável de práticas que coloquem os animais de produção em condições mínimas de bem-estar é, hoje, uma questão ética. Na avicultura de postura, o sistema convencional de gaiolas é predominante, o que acarreta diversas polêmicas pelo fato das aves sofrerem privação de ambientes naturais e de algumas de suas características biológicas naturais. Por isso muitos países já emitiram legislações e protocolos de bem-estar animal, buscando incentivar os produtores a adotar medidas que melhorem as condições de ambiência, sanidade e comportamento animal. Países integrantes da União Europeia já utilizam sistemas alternativos de criação de aves, como o sistema de camas e o sistema ao ar livre, também chamado free range. No Estado da Califórnia/EUA houve uma determinação para que a partir de 2015 o sistema de gaiolas convencionais fosse abolido completamente. No Brasil são produzidas trimestralmente cerca de 700 milhões de dúzias de ovos de galinhas, com a maior concentração na região sudeste do país, especificamente no município de Bastos/SP, também conhecido como “a capital do ovo”. Não há legislação específica de bem-estar para a avicultura de postura no país, mas existem protocolos de boas práticas agropecuárias que atendem parâmetros internacionais de bem-estar, emitidos pela ABPA e Embrapa. Assim, se fez necessário avaliar se os referidos documentos podem gerar uma melhoria para o setor produtivo de ovos do Estado de São Paulo. Esta pesquisa foi dividida em três etapas, materializada através de três artigos científicos distintos. O primeiro artigo visa analisar normativas internacionais, comparando-as com os protocolos nacionais, através do instituto do Direito Comparado, buscando-se identificar qual a distância da norma nacional com as internacionais e se o Brasil comporta novos sistemas de produção sem prejudicar o setor. Pôde-se concluir que os protocolos da ABPA e Embrapa muito se assemelham a normas internacionais, considerando-os como adequados no que tange as suas especificações de bem-estar animal. O segundo artigo tem o condão de identificar como se encontra a o setor de produção de ovos em relação ao bem-estar animal na cidade de Bastos/SP. Para isso, foi aplicada uma entrevista estruturada com dezoito produtores de ovos, visando captar suas opiniões sobre o tema. Pôde-se concluir que é necessário adotar medidas de incentivo a aplicação das boas práticas pelos produtores. O terceiro artigo objetivou criar direcionadores para uma norma ideal de bem-estar animal na avicultura de postura comercial, utilizando a teoria da norma jurídica para identificar se o setor pode ser melhorado através de sansões positivas aplicadas em quesitos técnicos inerentes a produção. Pôde-se concluir que medidas de incentivo são mais eficazes e elaborou-se um modelo de direcionadores para uma norma ideal. / Animal welfare is growing in scale of studies and understanding. Reach an acceptable limit practices that put the animal production in minimum conditions of welfare is now a obligation. In poultry posture the conventional cage system is predominant, which causes many controversies because laying hens suffer deprivation of natural environments and some of its natural biological characteristics. So many countries have issued legislation and animal welfare protocols, seeking to encourage producers to adopt measures to improve the ambience conditions, animal health and behavior. EU member countries already use alternative systems of poultry, as the system beds and free range. The State of California/USA there was a determination that from 2015 the system of conventional cages were abolished completely. In Brazil are produced quarterly about 700 million dozen hen eggs, with the highest concentration in the southeastern region of the country, specifically in the municipality of Bastos/SP. There is no specific legislation welfare for laying poultry in the country, but there are good agricultural practices protocols that meet international standards of welfare, issued by the ABPA and Embrapa. Thus, it was necessary to assess whether those documents can generate an improvement to the productive sector of São Paulo eggs. This study was divided into tree stages, materialized by tree different papers. The first article aims to analyze international standards, comparing them with national protocols, through the Comparative Law Institute, seeking to identify how far the national standard with international and if Brazil holds new production systems without harming the sector. It could be concluded that the protocols of ABPA and Embrapa much resemble international standards, considering them as appropriate with regard their animal welfare specifications. The second item has the power to identify how is the egg production industry in relation to animal welfare in the city of Bastos/SP. For this, a structured interview with eighteen egg producers was applied, aiming to capture their views on the topic. It could be concluded that is necessary to adopt measures to encourage the implementation of best practices by producers. The third article aim to create a guide for ideal standard of animal welfare in poultry posture, using the theory of the rule of law to identify whether the industry can be improved through positive sanctions applied in technical issues inherent in production. It could be concluded that incentives are more effective and elaborated a model guide for ideal standard.

Orientador: Danilo Florentino Pereira / Coorientador: Pedro Cataneo / Coorientador: Kássia Watanabe / Banca: Daniella Jorge de Moura / Banca: Leda Gobbo de Freitas Bueno / Resumo: O tema bem-estar animal vem crescendo em escala de estudos e compreensão. Chegar a um limite aceitável de práticas que coloquem os animais de produção em condições mínimas de bem-estar é, hoje, uma questão ética. Na avicultura de postura, o sistema convencional de gaiolas é predominante, o que acarreta diversas polêmicas pelo fato das aves sofrerem privação de ambientes naturais e de algumas de suas características biológicas naturais. Por isso muitos países já emitiram legislações e protocolos de bem-estar animal, buscando incentivar os produtores a adotar medidas que melhorem as condições de ambiência, sanidade e comportamento animal. Países integrantes da União Europeia já utilizam sistemas alternativos de criação de aves, como o sistema de camas e o sistema ao ar livre, também chamado free range. No Estado da Califórnia/EUA houve uma determinação para que a partir de 2015 o sistema de gaiolas convencionais fosse abolido completamente. No Brasil são produzidas trimestralmente cerca de 700 milhões de dúzias de ovos de galinhas, com a maior concentração na região sudeste do país, especificamente no município de Bastos/SP, também conhecido como "a capital do ovo". Não há legislação específica de bem-estar para a avicultura de postura no país, mas existem protocolos de boas práticas agropecuárias que atendem parâmetros internacionais de bem-estar, emitidos pela ABPA e Embrapa. Assim, se fez necessário avaliar se os referidos documentos podem gerar uma melhoria para o setor pro... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: Animal welfare is growing in scale of studies and understanding. Reach an acceptable limit practices that put the animal production in minimum conditions of welfare is now a obligation. In poultry posture the conventional cage system is predominant, which causes many controversies because laying hens suffer deprivation of natural environments and some of its natural biological characteristics. So many countries have issued legislation and animal welfare protocols, seeking to encourage producers to adopt measures to improve the ambience conditions, animal health and behavior. EU member countries already use alternative systems of poultry, as the system beds and free range. The State of California/USA there was a determination that from 2015 the system of conventional cages were abolished completely. In Brazil are produced quarterly about 700 million dozen hen eggs, with the highest concentration in the southeastern region of the country, specifically in the municipality of Bastos/SP. There is no specific legislation welfare for laying poultry in the country, but there are good agricultural practices protocols that meet international standards of welfare, issued by the ABPA and Embrapa. Thus, it was necessary to assess whether those documents can generate an improvement to the productive sector of São Paulo eggs. This study was divided into tree stages, materialized by tree different papers. The first article aims to analyze international standards, comparing them with national... (Complete abstract click electronic access below) / Mestre

Magister Legum - LLM / This mini thesis provides a comparative study on two Member States of the ILO. These are, namely: South Africa and Zimbabwe. The purpose of this research is to find out whether Zimbabwe and South Africa are complying with the standards set by the ILO regarding the issue of compensation for occupational injuries and diseases. The terms workers compensation and employment injury benefits are frequently used interchangeably.¹³ Workers compensation is the older term, generally used originally to refer to schemes which provide benefits in the case of death and incapacity due to accidents at work and, later, due to prescribed occupational diseases as well. These benefits could be temporary or permanent, total or partial. In these ILO instruments, the term employment injury is used to cover both accidents at work and occupational diseases.¹⁴ This mini-thesis determines whether South Africa and Zimbabwe are complying with or failing to meet the standards set by the ILO. The research further provides recommendations regarding the shortfalls that South Africa and Zimbabwe are facing so that they will get in line with the standards of ILO, because this is essential to the lives of millions of workers working in these two countries.

The aim of this thesis is clarification of the importace of financial statement audit, characterization of the auditor's procedure and presentation of a possible fulfillment of these theoretical outputs based on the financial statement audit of a real company.

The goal of this thesis is explanation of audit profession theoretically and practically. It focuses on audit process and its implementation in real audit practice. The thesis explains basic definitions of audit profession, it shows differences between external and internal audit and identifies subjects authorized to carry out audit work and their rights and obligations. It is also devoted to legal framework of audit profession. This thesis contains treatise on International Standards on Auditing (ISA). A great part of this thesis is devoted to audit procedures. Finally it offers transfer of requirements and knowledge in practice. The audit process is demonstrated on the Mechanics Ltd.

Syfte: International Standards on Auditing (ISA) är ett ramverk för revision som introducerats för att öka revisionskvaliteten globalt. Övergången till ISA ökar kontinuerligt bland världens länder. En bidragande orsak är att EU har antagit övergången i det åttonde bolagsrättsliga direktivet. Trots fördelarna råder ett visst motstånd mot ISA i delar av världen. Med stöd från tidigare litteratur antar vi att detta kan förklaras av kulturella skillnader, medlemskap i EU, skillnader av legalt system och marknadens orientering, samt storlek på ekonomin. Arbetets syfte är att undersöka om dessa faktorer påverkar den globala spridningen av ISA.   Metod: Vi har inkluderat 60 länder i vår studie. De variabler som har undersökts för varje nation är: Hofstedes kulturella variabler, EU-medlemskap, BNP, legalt system samt ekonomisk inriktning. Sekundärdata har samlats in från allmänt accepterade källor. Insamlade data har sedan bearbetats med statistiska metoder.   Resultat och slutsats: Resultaten från vår studie har visat att Hofstedes kulturella faktorer inte har samband med antagandet av ISA. Endast ett fåtal av de övriga variablerna visade signifikans med antagandet, nämligen EU-medlemskap och BNP. EU är därmed en viktig faktor för övergången till ISA. Variabeln EU visade ett signifikant samband med Hofstedes kulturella variabler. Det råder därmed kulturella skillnader mellan länderna inom och utanför EU, som i sin tur har påverkan på antagandet av ISA. Vår slutsats är att EU-medlemskap och storlek på ekonomin har påverkan på ländernas benägenhet för att anta ISA.   Förslag till fortsatt forskning: Studiens komplexitet gör att det finns möjligheter att göra större fördjupningar med fler och annorlunda mätvariabler. Det finns även möjlighet till liknande studier av hur kulturella faktorer påverkar övergången till andra internationella ramverk inom finansiell rapportering.   Uppsatsens bidrag: Föreliggande undersökning lämnar ett unikt bidrag till redovisningslitteraturen genom att vara den första studien att undersöka den internationella spridningen av revisionsstandarder i form av ISA och bidra till minskning av informationskostnader för företag runt om i världen. / Aim: International Standards on Auditing (ISA) is a framework introduced to improve auditing quality globally. Adoption of ISA is increasing continuously around the world. An essential contributing factor is the accepting of the Eighth Company Law Directive by the EU. However, the ISA adoption is far from been accepted by all countries; despite its obvious advantages. Prior work identifies cultural differences, EU-membership, size of economy, and differences in legal systems and market orientation as key factors in this adoption process. The study aims to examine if these factors influence global spreading of ISA.   Method: Our study includes 60 countries. The variables that have been introduced for each country are: Hofstede’s cultural variables, membership in the EU, GDP, type of legal system and economics. Secondary data were collected from generally accepted sources. The collected data were then analyzed using statistical methods.   Result and conclusions: The results of our study have shown that Hofstede’s cultural factors are not associated with ISA adoption. Only few other variables have shown significance with the hypothesis. These variables are EU-membership and GDP. Therefore, EU is an important factor for ISA adoption. Variable EU has shown significance with Hofstede’s cultural factors. This proves cultural differences between EU and other countries, which in turn influences ISA adoption. Our conclusion is that EU-membership and economy size influence inclination to ISA-adoption.   Suggestions for future research: The study's complexity gives opportunities to make future extensions by adding more variables. It is possible to conduct similar studies of cultural influence on the adoption of other international frameworks within financial reporting.   Contribution of the thesis: Our research makes a unique contribution to the accounting literature by being the first study to examine the international spreading of auditing standards in form of ISA and contributing to reducing information costs in the companies all around the world.

There is considerable evidence of the existence of audit expectation gap between auditors and the public in Sweden. However, conflicting views exist regarding the role of audit education in narrowing this gap. This thesis, therefore, aims to investigate if the teaching of audit courses for civilekonom students contributes in narrowing the expectation gap resulting from the misunderstanding of audit regulations as contained in ISA and ABL.A survey questionnaire containing seventeen semantic differential belief statements measured using the five-point Likert scale was completed by four groups of students; first-year civilekonom students with/without an audit education background and, final-year civilekonom accounting students with/without an audit education background (n=137). The questionnaire covered topics on; auditors’ responsibilities, audit reliability, and decision usefulness.The results of the study indicate audit education partially (at α 0.05) had an impact in reducing the AEG on the responsibilities of auditors especially on issues related to; auditors’ responsibility in maintaining accounting records, management’s responsibility for preparing the annual financial statements and auditors’ judgment in selecting audit procedures. However, audit education had no impact on auditors’ responsibilities in detecting fraud, audit reliability and reliability of financial statements, and decision usefulness. Furthermore, the limited sample size, low response rate and use of convenience sampling may affect the generalizability of the results. Additionally, the Cronbach Alpha would have been more reliable if more participants were involved.This study concludes by calling on educational institutions in Sweden to update their accounting curriculum to encompass topics related to the nature, scope, and limitations of audits based on ISA and ABL. Moreover, this study recommends the audit profession and regulators to design and implement policies aimed at improving users understanding of the nature, scope, and limitations of an audit through audit education, refresher courses and other forms of audit-user communication. This study extends previous studies on the AEG by ascertaining the role of audit education in narrowing the AEG.

The aim of this thesis is to analyse auditing methods, which are specified in International Standards on Auditing - ISAs, and consequently apply some of these theoretical outputs to the financial statement of a real company.