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Skyddsfaktorer ur flera perspektiv : En narrativ studie av självbiografier skrivna av individer som växt upp i riskmiljöer / Protective factors from multiple perspectives : A narrative analysis of autobiography’s written by individuals who have been raised in risk environmentsGodenius, Cristoffer, Daun, Michael January 2016 (has links)
This is a candidate’s thesis for the programme for Social Workers at the Linneaus University in Växjö. This study has the purpose to understand what protective-factors that may be important for children who grow up in a risk environment. This has been done through reading autobiographies written by adults who have been born and raised in destructive environments. The data has been collected with the use of a narrative analysis. The result has then been viewed and analyzed with the help of attachment-theory, a salutogene perspective and with ecological systems theory. The results from this candidate’s thesis shows that we have been able to identify protective factors in three major categories; Individual attributes, relationships and factors that exists outside of the family environment. These factors have been analyzed and explained through the perspective of attachment-theory, a salutogene perspective and with ecological systems theory. Our findings suggest that there exists several important relationships between our result, the previous research and what the theories suggest is important for children as protective factors. They are: basic need of security, need of development and understanding and finally an importance in the needs for children to have a sense of coherence.
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Levererar Big-4 en högre revisionskvalitet jämfört med Non-Big 4? : En kvantitativ studie som jämför större och mindre revisionsbolags revisionskvalitet relaterat till revisionsarvodet / Do Big-4 audit companies deliver a higher quality compared to Non-Big 4 companies? : A quantitative study comparing large and small audit companies audit quality related to the audit feeDahlström, Viktor, Danielsson, Robin January 2017 (has links)
Syfte: Större revisionsbolag har länge inom redovisningslitteraturen associerats med bättre revisionskvalitet jämfört med mindre revisionsbolag. På senare tid har frågan lyfts om större revisionsbolags höga revisionsarvoden beror på högre revisionskvalitet eller marknadsmakt. Denna studie bidrar med nya empiriska underlag inom jämförelsestudier mellan större och mindre revisionsbolag, där revisionsarvodet används som proxy för revisionskvalitet. Vidare tar denna studie, till skillnad från tidigare studier, även hänsyn till revisionskvalitet inom olika riskmiljöer. Metod: Studien har använt sig av en kvantitativ metod med ett positivistiskt förhållningssätt genom arbetet. En deduktiv forskningsansats har tillämpats där tidigare forskning har legat som grund till studiens framförda hypoteser. Insamling av finansiella sekundärdata för totalt 2518 företag har utförts via databasen Thomson Reuters Datastream. Resultat & slutsats: Studiens resultat påvisar signifikanta skillnader i revisionskvalitet mellan större och mindre revisionsbolag i studiens olika riskmiljöer. För studiens europeiska länder är förhållandet mellan större och mindre revisionsbolag likvärdiga medan de amerikanska revisionsbolagen skiljer sig signifikant revisionskvalitetsmässigt. Förslag till fortsatt forskning: Studien har genomförts utan hänsyn tagen till kvalitativa faktorer som kan komma att påverka revisionskvalitet, vilket öppnar ett utrymme för komparativa studier med en kvalitativ inriktning. Det finns även möjlighet att utöka antalet börsmarknader för respektive land eller utvidga antalet länder i olika riskmiljöer. Uppsatsens bidrag: Studien lämnar två bidrag till redovisningslitteraturen i form av nya empiriska bevis inom revisionskvalitet mellan större och mindre revisionsbolag samt unik forskning kring revisionskvalitetsstudier mellan riskmiljöer. Vidare lämnar studiens resultat incitament åt praktiker att granska revisionsmarknaden för eget vinstintresse samt svarar på normgivares funderingar kring marknadsbalansen mellan större och mindre revisionsbolag. / Aim: Big audit firms have long been associated with higher audit quality, compared to smaller audit firms. Recent studies suggest that the higher audit fees from bigger audit firm is affected by market misuse rather than better audit quality. This study provides new empirical evidence between the comparison of big vs small audit firm, where audit fees are used as proxy for audit quality. Furthermore, this study investigates different litigation environment that could affect audit quality. Method: This study uses an quantitative based method with an positivist, deductive approach, were earlier studies have had an impact on our hypotheses. Financial information from 2518 companies has been collected from Thomson Reuters Datastream. Result & Conclusions: This study's result provides significant differences of audit quality between big and small audit firms in different risk environments. For this study, the audit quality relationship between big and small audit firms are equivalent for the European countries while audit quality between big and small audit firms in the US differ significantly. Contribution of the thesis: This study leaves two contributions to the extent audit literature, in terms of empirical evidence of audit quality between big and small audit firms and unique research results of audit quality in different litigation environments. Furthermore, the results of this study creates incentives for practitioners to review the audit market for self interests and answer legal setters concerns about unbalanced audit markets. Suggestions for future research: The study has been carried out without consideration of qualitative factors that may affect audit quality. It’s opening a space for comparative studies with an qualitative approach. It is also possible to expand the number of stock exchanges for a country or expand the number of countries in different risk environments.
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