published_or_final_version / Public Administration / Master / Master of Social Sciences

That an auditor brings good quality to the work he is performing is of great importance, not only for the company in question but also for its stakeholders. The information that the company disclose gets more credibility because of the auditor quality assurance. That the auditor tenure would affect the quality has been researched with different results, dependent on the legislation in the current country or region. In this paper we study how audit quality is affected of the audit tenure in Sweden. Based on research made in Belgium we have formulated hypothesis with factors that can affect the audit quality. Variables have been developed to measure the factor audit quality using GCW (going concern warning), audit fees, Big 4, the sale in the company and audit tenure. The focus in our paper is, weather the company has gotten a GCW or not, to see the relationship between audit tenure and auditor quality. We have investigated this by studying 19 506 bankrupted companies and 1 117 financially distressed companies. Our study has only been provided by primary data. Through analyses a relationship has been no defined between the tenure and the quality, with a number of explanatory variables. Our study explains that the auditor tenure in bankrupt companies, which tells us that there is no correlation between auditor tenure and audit quality. For the financially distressed companies there is no support for a result. / Att en revisor bringar god kvalitet till arbetet denne utför har en stor betydelse, inte bara för företaget i fråga utan även för dess intressenter. Informationen som företaget lämnar ut får på så vis större trovärdighet tack vare revisorns kvalitetssäkring. Att längden på revisionsuppdraget skulle påverka kvaliteten har det forskats om med olika resultat, utifrån vilket land den utförts i och vilken lagstadgande som råder i respektive land eller region. Vi har i uppsatsen valt att studera hur revisionskvaliteten påverkas av längden på revisonsuppdraget i Sverige. Utifrån forskning som utförts i Belgien har hypoteser utformats med faktorer som kan påverka revisonskvaliteten. Variabler har sedan tagits fram för att mäta faktorn kvaliteten på revisionen med hjälp av GCV, arvode, Big 4, omsättningen i företaget, antal anställda samt revisionsuppdragets längd. Vårt fokus i arbetet är att, utifrån om företagen fått en GCV eller inte, se sambandet mellan revisionskvaliteten och längden på revisionsuppdraget. Detta har vi undersökt genom att studera 19 506 konkursdrabbade företag och 1 117 finansiellt nödställda företag. Undersökningen har endast bestått av insamling av primärdata. Genom analysering har inget samband kunnat fastställas mellan längden på revisonsuppdraget och revisionskvaliteten med ett antal förklarande variabler. Undersökningen visar att längden på revisionsuppdraget i konkursdrabbade bolag inte har något samband med revisionskvaliteten. För de finansiellt nödställda företagen saknas stöd för resultatet.

With the wave of crises in the early 2000 notably Enron, auditor independence was put in the spotlight which has continually threatened the integrity of the entire auditing profession. Connected to these accounting scandals, it could be realized that most of the auditors involved in the audits of these corporations had long standing relationship with these clients. In other words, the auditors had extended audit tenures. This puts the issue of audit tenure into the open that is as to how long should auditors serve a client? The general purpose of this study is to examine whether extended audit tenures can lead to the emergence of threats to auditor independence which may impair the auditor independence. Our study is quantitative, using a self-administered web-survey to collect our data. The study provides results from a cross sectional design to examine the impact of extended audit tenures on auditor independence. This impact is compared across short and extended (long) tenures on the basis of the threats to auditor independence. Using paired samples t-test in SPSS for our sample of authorized or approved Swedish auditors; we find that extended audit tenures impact self-interest, self-review and intimidation threats that affects auditor independence. Our findings did not reveal any relationship between the advocacy and familiarity threats and the impact extended audit tenures have on them, hence we rejected the hypotheses relating to these threats. However, though the relationship was still not strong, the results for self-interest, self-review and intimidation threats proved significant and this prompted us to accept the respective hypotheses. In conclusion, our results show that there is an association of auditor independence to extended audit tenures.

This thesis is an examination into the problem of land disputes between villages in the highland (kebessa) area of Eritrea. Through a case study of the dispute between the villages of Guaquat and Goddele, which are located in the district of Mereta Keih, Southern Zone, this study explores the causes, nature and consequences of land disputes and the mechanisms by which they are settled. It interprets the land dispute by placing it within its historical, social, and political contexts and in the land tenure systems in the area, establishing the complex nature of the case study in particular and land disputes in the highland in general. In this area of the country, where the society is made up of settled peasant cultivators, the village is the basic land owning-community in which land is communally owned. For almost all of rural Eritreans land remains the sole means of subsistence, hence the means of life. Yet, over the decades, because of high population density land resource became extremely scarce. As a result land became a source of competition and struggle for existence. It is a kind of property that must be jealously defended. While scarcity of land is the underlying cause of land disputes, other immediate causal factors have been identified, which result from tenural arrangements, unclear boundaries between villages, trespassing, etc. The disputes manifest themselves through endless litigation processes and with clashes between disputant villages. The long-established permanent village settlements, which go back for centuries, created a strong and inextricable link between land and communities. Land is, thus, a source of dignity and identity. Over the years this strong link between land and society intensified people's attachment to land, which in tum resulted in the development of significant social and cultural value to land. All these factors added fuel to the struggle for the vital resource of land. The study also shows that the new land proclamation, which puts land in the hands of the state , cannot eliminate land disputes between communities to the extent is expected, but, rather adds another dimension to the problem of land disputes. / Thesis (M.A.)-University of KwaZulu-Natal, Durban, 2004.

No abstract available. / Thesis (M.T.R.P.)-University of KwaZulu-Natal, 2006.

Although the rest of Canada has a long history of treaty making, British Columbia has refused to negotiate treaties with Natives since 1854. In 1991, B.C. reversed this position. Events across Canada in the years 1990 and 1991 provide a case study to explain why this decision was made. Quebec’s Oka crisis catalyzed the decision making process underway in B.C. First, during the Oka crisis, B.C. agreed to cooperate with the federal government on a strategy to settle Indian land claims. Second, following the Oka crisis, the First Nations and the federal and provincial governments set up the B.C. Claims Task Force to recommend how these negotiations should proceed. Third, the Task Force made recommendations to address numerous Native grievances and to prevent “another Oka.” Fourth, because of the changed political environment in B.C., both governments accepted all the Task Force’s recommendations by December 10, 1991. It can be argued that B.C. took a rational approach in making this decision to negotiate. The B.C. comprehensive claims conflict can be viewed as part of the evolution of the Native/non—Native relationship in Canada. In early Canada, the two parties initially cooperated through trading and military alliances. Next, in the coercive phase of their relationship, the parties interacted through treaty making and assimilation attempts. Starting in 1969, Natives used protests, lobbying, and legal cases to confront non—Natives. Although B.C. followed a similar pattern, this province’s most notable difference is that no major treaties were signed here. Now, by agreeing to negotiate comprehensive land claims, B.C. is starting to re—establish the cooperative relationship that Natives and non—Natives initially had.

The examination of survey diagrams and records submitted by Professional Land Surveyor(s), has been the responsibility of the Surveyor-General(s) Office(s) in South Africa since the passing of the Land Survey Act 9 of 1927 and its successor, the Land Survey Act 8 of 1997. As it stands Professional Land Surveyor(s), registered with the South African Institute of Professional and Technical Surveyors, are the only persons authorised to place and replace cadastral boundaries. Together with the Surveyor-General(s) Office(s), they ensure the integrity of our land tenure system. This research investigated the perceptions of the Professional Land Surveyor(s) and the examiners, as to whether this examination process is necessary to ensure the integrity of the land tenure system, or whether it is a mere hindrance to the registration of land within the Deeds Office(s). A qualitative research approach was undertaken whereby a questionnaire was developed and distributed to all registered Professional Land Surveyor(s) operating in KwaZulu-Natal. In addition, semi-structured interviews were performed at the offices of the Surveyor-General with the staff involved with the examination process. It was established that the examination, although perceived as a delay in the registration of property, is vital and if compromised there is a distinct risk of losing the security and integrity that presently exist within the cadastral system. It would appear that the integrity of our cadastral system is not found solely in the professional land surveyor or the examination section, but rather that the combined efforts of the two parties provides an end product that is accurate, correct and ensures that the integrity of the cadastre system is maintained. / Thesis (M.Sc.)-University of KwaZulu-Natal, Pietermaritzburg, 2011.

This study deals with the changing dynamics of land use systems in an aboriginal community of British Columbia, namely the Lil'wat Nation, by employing the concept of property as an analytical tool. The focus on the concept of property clarifies the role played by the authority and institutions as regulators and decision-making factors in land use management. The description of the relationship between property and various transitions in aboriginal life constitutes the main contribution of this research project. The methodology used in this descriptive study is a combination of the participantobserver method and archival data collection. Issues around authority are discussed in terms of the power relationship between Canada and the Lil'wat Nation. Several historical events explain the way in which political and economic imperatives have shaped the relationship between the Lil'wat Nation and Canada, as well as the internal power relationship within the aboriginal community. It is found that the rapid and important changes in the decision-making situation (i.e., context of institution change) have significantly affected the land use projects on reserve grounds. Those changes include: high rate of population growth, extension of a money economy through forestry and agricultural activities, and exercise of various outside interests on reserve lands. Also, it is found that a number of governmental initiatives created and perpetuated a state of dependency and dissension among the aboriginal community. Since land use practices cannot be viewed in isolation, this study emphasizes the importance of political reform and sharing of authority. Also, some strategies for Lil'wat's selfdetermination are identified and the urgency to develop community-based economic projects is stressed.

The Golden Square Mile is well known as the historic domain of Montreal's anglophone elite. Its idyllic setting on the mountainside, overlooking the city and the St Lawrence River, was a natural magnet for wealthy nineteenth-century families, just as it had been in the days of fur traders such as James McGill. As an urban environment, however, the Golden Square Mile was far more complicated than the sum of its mansions. Despite a long history of habitation by gentlemen farmers, the "GSM" took shape only as of mid-century, accompanying the rise of capitalist institutions and the middle classes. Furthermore, it was the result of a considerable amount of planning and salesmanship, which made fortunes for some landowners and speculators even before the first mansions appeared. The anglophone, Protestant character of the area also had to be encouraged, reflecting a growing cultural dichotomy within Montreal society. This thesis considers the Golden Square Mile within the context of urban history: it is a study of town planning, land ownership, architecture, and social geography. It also considers the built environment as a venue for broader social and cultural change.

No description available.