在處理列聯表時，適合度檢定的結果如果是顯著的話，則意味著配適的模式並不恰當，這其中一個可能的原因是資料中存在離群細格．因此我們希望能夠針對問題癥結所在，找出離群細格，使得我們的資料可以利用一個比較簡單且容易解釋的模式來做分析．在這篇論文中，我們主要依據施苑玉[1995]所提出的方法作些許的改變，使得改進後的方法可以適用於三維列聯表的所有情形．此外我們也將 Simonoff 在1988年所提出的方法，以及 BMDP 統計軟體的程序 4F ，與我們所提出的方法相比較．由模擬實驗的結果可發現我們的方法比前述兩種方法更具可行性． / When fitting a loglinear model to a contingency table, a significant goodness-of-fit can be resulted because of the existence of a few outlyingcells. Since a simpler model is easier to interpret and conveys more easilyunderstood information about a table than a complicated one, we would liketo identify those outliers so that a simpler model would fit a given data set. In this research, a modification of Shih's [1995] procedure is provided, and the revised method is now applicable to any type of models related tothree-way tables. Some data sets are simulated to compare outliers detectedusing procedures proposed by Simonoff [1988], and BMDP program 4F with our proposed method. Based on the results through simulation, our revised procedure outperforms the other two procedures most of the time.

當我們解一個遞迴關係的特徵方程式時，不管解得的根是相異根或者是重根，皆視這些跟產生的解之線性獨立為理所當然，因此很容易寫出此遞迴關係的通解乃是這些解的線性組合。在本文中，我們將透過廣義的范德蒙行列式(Generalized Vandermonde Determinant)的計算，很清楚地看出這些解之間的線性獨立。 / When we solve a characteristic equation of a recurrence relation, no matter what the roots are distinct or not, we take the linear independence of these solutions producing by each root for granted. Basing on this fact, we can easily write out the general solutions of this recurrence relation by using linear combination of these solutions. In this paper, we will see the linear independence of these solutions very clearly through the calculation of Generalized Vandermonde Determinant.

Chen et al.(2010)以中國審計市場為調查對象，研究會計師對簽證客戶的經濟依存度(以資產衡量)對審計品質的影響。他們發現在2001年以前經濟依存度會傷害審計品質；然而在2001年至2004年間，因中國法律規範的改善，而未發現經濟依存度的負面影響。基於近年中國資本市場的長足發展且審計公費成為公眾可取得之資訊，本文延伸他們的研究樣本期間(至2008年)並以實際的審計公費計算經濟依存度。實證結果發現，無論以整體事務所或合夥會計師來計算經濟依存度，Chen et al.(2010)的結論並未改變。 / Chen et al.(2010) examine how the legal and regulatory changes in China affect the relationship between client economic importance (measured by assets audited by audit firm ) and audit quality. They find that audit quality is negatively correlated with client importance from 1995 to 2000. Therefore, when the institutional environment became more investor friendly, started from 2001 to 2004, they do not find that audit quality negatively correlated with client importance anymore. Following Chen et al.(2010), this study extends the sample period to 2008 and I use ratio of client’s total audit fees to audit firm’s total revenue as proxies for client importance to examines whether the client importance affect audit quality in china. Based on the data for firms listed in Shanghai and Shenzhen stock exchanges from 2004 to 2008, I do not find that audit partners compromise independence for economically important clients, no matter at the firm or the partner level.

20世紀因民族主義的興起，間接地促成了世界上許多地區性的民族開始爭取獨立，其中包括科索沃、阿布哈茲與南奧塞提亞。然而，在90年代共產勢力瓦解時期，此三區域因為歷史地位的關係並未獨立成功，而開始與各自的宗主國持續發生衝突。爾後，世界強權與國際組織介入處理此三區域的問題，卻因為國際法缺乏一致性規範的情況下，使得問題一直無法有效解決，反而淪為世界強權勢力擴張的棋子。因此，儘管科索沃、阿布哈茲與南奧塞提亞的獨立條件相似，最後卻因為不同的支持勢力而產生不同的獨立結果。獨立後，此三區域也將面臨一些難題。 關鍵字：科索沃、阿布哈茲、南奧塞提亞、國際法、獨立議題 / The emergence of Nationalism in the 20th century indirectly promoted the fight for independence of many regional races around the world, including Kosovo, Abkhazia and South Oss- etia. However, during the collapse of communist forces in the 1990s, these three regions failed in becoming independ- ent due to their historical status, and conflicts with their Metropolitan State persisted. The world powers and international organizations hence intervened in an attempt to solve the problems. Nevertheless, without consistency in the norms of international law, the issues could not be unr- aveled effectively, but rather became a tool abused by the world powers for territory expansion. Consequently,although Kosovo, Abkhazia and South Ossetia's had similar conditions for independence, the outcomes were different as they each had different supporting powers. Eventually, these three regions will also face challenges afterg aining independen- ce. Key words: Kosovo, Abkhazia, South Ossetia, international law, independence issue

<p>Auditing is common in many organizations and a legal requirement for all limited liability companies in Sweden (ABL 9:1). In directives from the government it is clearly stated that small firms will be exempted from the statutory audit requirement. In light of this forthcoming change in regulations, this thesis is used to analyze which factors are associated with a demand for auditing. Analysis in this thesis is based on a national survey including 900 Small and Medium-sized Enterprises (SMEs). Around 2/3 of respondent’s (CEO or CFO) state that the firm will choose to have audited accounts even in the absence of such a legal requirement. Based on responses from 421 firms, logistic regression results indicated that firms purchasing advisory services from an audit firm will choose to have their accounts audited to a higher extent than those firms not receiving advisory services. This finding, not identified in prior studies, is linked to advisory services being of higher quality when the audit firm also performs audit work. The demand for auditing is further positively associated with firm size, use of a Big 4 audit firm and firms located in the county of Småland. From these findings it follows that the traditional view of auditing as merely a control mechanism needs to be complemented by consideration of aspects of the internal value of auditing.</p><p>The approaches of SME’s when engaging an audit firm for different types of advisory services is examined in this study based upon survey data. It is shown that the majority of advisory services provided are related to core competencies of an auditor such as tax, accounting and law. Logistic regression results show a positive association between firms purchasing advisory services and the length of the relationship with the provider as well as with the respondent’s perception of the audit quality. The latter association further confirms the close connection between audit and advisory services. It should be noted that when an audit firm recommends advisory services their use is significantly higher. There is also support for the demand for advisory services being positively related to firms that are corporate subsidiaries and located in Småland and Norrland, but negatively associated with the respondent’s level of education. It follows that factors related to demand for advisory services on an aggregate level could be categorized as being dependent on firm characteristics, audit firm characteristics and the relationship between the parties.</p><p>Provision of non-audit services (NAS), such as different types of advisory services, to audit clients and the potential consequences for auditor independence and audit quality have been discussed in public debates and research as well as being subject of regulation. OLS regression results show that reporting quality is higher when the audit firm provides advisory services as well as preparing accounts. These findings hold for both discretionary accruals and a respondent’s perception of reporting quality. The provision of NAS improves the reporting quality due to better knowledge of the client and its operations. From the perspective of reporting quality this finding implies that there is no necessity to further restrict the possibility for an audit firm to provide advisory services as well as preparing accounts for audit clients.</p>

<p>Several industrial scandals, especially those about Enron and WorldCom, have lead to an intense debate about the independent audit and the independent auditor. A substantial part of the auditor’s income originates from counselling, and therefore the role of the auditor may be seen as double, and the auditor’s objectivity may be questioned. In the year of 2002, a new Auditors Act was legislated in Sweden. In the 21 § of the act, a model based on principles was introduced, to test the auditor independence in every single case. The question is if the new Auditors Act better ensures an independent audit than the preceding Act did. After the collapse of Enron, the international work on the development of rules that better can guarantee the independent audit, has been intensified. Will the wording and effect of the Swedish Auditors Act stand, will the international progress on this area influence the interpretation of the Act, or will the Swedish legislator be forced to rewrite the Act? Three problems are discussed in this thesis; 1. How shall an independent audit be ensured?, 2 What kind of activity may the auditor exercise?, 3 How should the auditor’s activities be organised to ensure the independence? This thesis describes howthe role of the auditor and his independence is regulated today, partly by legislation, partly by self- regulation, both national and international. Different regulations are compared and differences and similarities are described. A number of specific problems that may influence the independence of the auditor, in relation to his clients, and a discussion about how these problems may be avoided, is presented.</p>

<p>The predominant focus on the male protagonist in the <em>Bildungsroman</em> genre has provoked feminist critics to offer a re-definition of the genre, claiming that the female protagonist's development differs in significant ways from the traditionally expected course of development (i.e. male). A feminist comparison between <em>A Portrait of the Artist As a Young Man</em> and <em>Martha Quest</em> found, unexpectedly, that the female protagonist follows the traditional <em>Bildungsroman</em> trajectory in several respects, whereas the male protagonist deviates from it. <em>A Portrait</em> emphasizes the themes of childhood, formal education and religion, while in <em>Martha Quest</em> the themes of family relations, informal education, sexuality and marriage are treated at length. <em>Martha Quest </em>as an example of a female <em>Bildungsroman</em> deals specifically with the issues of role models, gender roles and gender inequality, which neither the traditional <em>Bildungsroman</em> nor <em>A Portrait </em>does.</p><p> </p>

Guru Dutt was one of the most important filmmakers in India, who worked for a little over a decade starting in 1951. He died prematurely in 1964. In those few years, he made some of Indian cinema?s most memorable films. Song and dance sequences are an integral part of the narrative structure of popular Indian cinema. Guru Dutt, working within that paradigm, devised innovative methods of using song sequences. In his films, the song sequences were not a distraction, but they served the purpose of carrying the narrative forward, expressing the inexpressible, and replacing scenes. He achieved this by his creative use of locations, lyrics, music, camera angles, and placement of the song within the narrative. This study critically analyzes song sequences from five of his films ? Aar Paar (Through and Through, 1954), Mr. and Mrs. 55 (1955), Pyaasa (The Thirsty One, 1957), Kaagaz ke Phool (Paper Flowers, 1959) and Saahib Biwi aur Ghulam (Master Mistress and Slave, 1962). Guru Dutt?s style of song direction focused on realistic depiction and the quality of storytelling. He used each feature of the song to his advantage never losing control of the larger narrative. This study also brings to the fore Guru Dutt?s conflicted views as an artist on the issues of tradition and modernity, and the position of women in the emerging nation.

The aim of this thesis is to problematize how and under what conditions organizational performance is constituted in the practices of performance auditing and accounting. Organizational performance disclosure is a world-wide phenomenon for enabling accountability relationships in large organizations regardless of the societal sector they operate in. In constitutive accounting literature, there is a well-established notion that accounting and performance auditing enable “government at a distance” by representing organizational actions and results of those actions, i.e. by constituting performance.  Accounting and performance auditing have been regarded as “technologies of government” that make government from spatial and temporal distances possible by linking political and programmatic ambitions, i.e., the will of a superior, to everyday organizational conduct. However, whereas many previous studies of accounting and performance auditing as technologies of government focus on the discourses over the technologies of accounting and performance auditing, this thesis focuses its analysis on the operationalization of these technologies in local organizational settings. By studying the constitution of performance in the practices of accounting and performance auditing this thesis contributes by problematizing that which supposedly makes government at a distance possible. The thesis is based on two case studies of performance audit and two case studies of performance reporting. On the basis of these papers, the thesis studies the constitution of performance in performance auditing and accounting. Whereas the constitution of performance may seem stable and unproblematic at the level of discourse, this thesis suggests that constituting performance is a complex process of social construction that requires significant organizational efforts and that the ability of accounting and performance auditing to connect political and programmatic ambitions to daily organizational conduct cannot be taken for granted. The thesis suggest that once we acknowledge that performance is a socially constructed representation of organizational actions and begin to pay attention to how performance is constituted in local organizational settings, we can find new ways of addressing the ongoing challenge of constituting performance in accounting and performance auditing and increase our understanding about the ability of these practices to enable government at a distance. / <p>At the time of doctoral defence the following papers were unoublished and had a status as follows: Paper nr. 2: Manuscript; Paper nr. 3: Manuscript; Paper nr. 4: Manuscript</p>

Several industrial scandals, especially those about Enron and WorldCom, have lead to an intense debate about the independent audit and the independent auditor. A substantial part of the auditor’s income originates from counselling, and therefore the role of the auditor may be seen as double, and the auditor’s objectivity may be questioned. In the year of 2002, a new Auditors Act was legislated in Sweden. In the 21 § of the act, a model based on principles was introduced, to test the auditor independence in every single case. The question is if the new Auditors Act better ensures an independent audit than the preceding Act did. After the collapse of Enron, the international work on the development of rules that better can guarantee the independent audit, has been intensified. Will the wording and effect of the Swedish Auditors Act stand, will the international progress on this area influence the interpretation of the Act, or will the Swedish legislator be forced to rewrite the Act? Three problems are discussed in this thesis; 1. How shall an independent audit be ensured?, 2 What kind of activity may the auditor exercise?, 3 How should the auditor’s activities be organised to ensure the independence? This thesis describes howthe role of the auditor and his independence is regulated today, partly by legislation, partly by self- regulation, both national and international. Different regulations are compared and differences and similarities are described. A number of specific problems that may influence the independence of the auditor, in relation to his clients, and a discussion about how these problems may be avoided, is presented.