The aim of this thesis is to describe a process of audit and due diligence of an accounting entity. The work is devided into two parts, the first part is theoretical and the second one is practical. The theoretical part is focused on description of audit including audits procedures. This part is followed by determination of due diligence, which continues with differences and comparison of both these processes. Within practical part audit of financial statements and process of due diligence are performed in different accounting entities.

Människors yrkesval och syn på framtida arbetsliv influeras av olika faktorer som i sin tur har formats av evolutionen eller den sociala omgivningen. Människans kognitiva förmågor är ett av elementen som påverkar yrkesvalsprocessen, men är också kanske en bidragande orsak till könssegregeringen på arbetsmarknaden. Hur människor ser sig själva i den framtida yrkesrollen kan också vara en anledning till varför det finns en könsskillnad på arbetsmarknaden. Markus and Nurius (1987) har myntat begreppet ”Possible self”, vilket de definierade som självbilden i framtida situationer. Syftet med det här examensarbetet var att undersöka om det skiljer mellan män och kvinnors possible selves när det gäller deras syn på framtida arbetsliv. Mätinstrumentet som användes i studien var The possible self statement test. Resultatet visade att männens och kvinnornas possible selves om arbetslivet var ganska lika, endast två av 24 jämförelser åskådliggjorde signifikanta värden. Det som visade på signifikans (p<,05) var kategori Position med skalan för hur mycket försöksdeltagaren anser sig kunna påverka att det angivna possible self ska inträffar samt kategori Utveckling och stimulans med skalan för negativa känslor gentemot det angivna possible self.

M.Com. (Accounting) / Please refer to full text to view abstract

M.Comm. (Accounting) / In January 2010, the Department of Accountancy at the University of Johannesburg changed their teaching and learning strategy. This new strategy moved away from a teacher-centered classroom experience to a student-centered approach. Several interventions were employed to accomplish this. Examples include: pre-reading in preparation of the next lecture, self-assessment tests of the main objectives of the topic under discussion, tutorials, assignments and consultation with peers and/or lecturers. Accounting education at the Department is based on International Financial Reporting Standards (IFRS). IFRS is seen as principle-based standards. Many educators of accounting will have to adapt their teaching strategies and approaches when they deal with principle-based standards. They need to move away from teaching the rules to facilitating the understanding of principles, so that it can be applied to various scenarios. The purpose of this study is to explore the perceptions of academic trainees on a new teaching and learning strategy in the Department. This is done through a review of pedagogical approaches and strategies as suggested in the literature and then by gaining insight from academic trainees, through in-depth interviews, of the detailed working of the new teaching and learning strategy and the impact that the new teaching and learning strategy had on their learning of IFRS. The study found that the academic trainees perceived the new teaching and learning strategy to be successful and a good model to follow. It provides students with opportunities to learn in different ways, it encourages deep learning patterns and it places the responsibility for learning with the students so that they will become life-long learners. The teaching and learning strategy is not infallible and can be improved by providing more areas where students can debate multiple solutions, by incorporating more group work to enhance interpersonal skills and by explaining the workings and the purpose of the teaching and learning strategy more effectively.

Please read the abstract in the section 00front of this document. / Dissertation (MCom (Accounting Sciences))--University of Pretoria, 2007. / Accounting / unrestricted

Individual cues to deception are subtle and often missed by lay people and law enforcement alike. Linguistic statement analysis remains a potentially useful way of overcoming individual diagnostic limitations (e.g. Criteria based Content Analysis; Steller & Köhnken, 1989; Reality monitoring; Johnson & Raye, 1981; Scientific Content Analysis; Sapir, 1996). Unfortunately many of these procedures are time-consuming, require in-depth training, as well as lack empirical support and/or external validity. The current dissertation develops a novel approach to statement veracity analysis that is simple to learn, easy to administer, theoretically sound, and empirically validated. Two strategies were proposed for detecting differences between liars' and truth-tellers' statements. Liars were hypothesized to strategically write statements with the goal of self-exoneration. Liars' statements were predicted to contain more first person pronouns and fewer third person pronouns. Truth-tellers were hypothesized to be motivated toward being informative and thus produce statements with fewer first person pronouns and more third person pronouns. Three studies were conducted to test this hypothesis. The first study explored the verbal patterns of exoneration and informativeness focused statements. The second study used a traditional theft paradigm to examine these verbal patterns in guilty liars and innocent truth tellers. In the third study to better match the context of a criminal investigation a cheating paradigm was used in which spontaneous lying was induced and written statements were taken. Support for the first person pronoun hypothesis was found. Limited support was found for the third person pronoun hypothesis. Results, implications, and future directions for the current research are discussed.

The thesis argues for the inclusion of the study of religion within the public school curriculum. It argues that the whole division between “religious” and “secular” spaces and institutions is itself rooted in a specific religious tradition. Using the theories of Jacques Derrida, I argue that, unless the present process of globalization is tempered with alternative models of organizing that don’t include this secular/sacred division, the very process of Western globalization acts as a moral religion. Derrida calls this process “globalatinization,” the imposition of Western defined institutions upon other cultures. The process creates a type of religious violence through act of imposing notions of “secular/public” and “sacred/private.” Drawing from Mark Juergensmeyer’s theory of religious violence, and Derrida’s and Foucault’s understanding of discursive formations, I argue that religious studies should enter this “secular/public” space in the form of educating about the world’s religions. Such education would go a long way in preventing the demonization of the “other” through promoting empathy, understanding, and respect for “other” traditions. Finally, education would provide a needed self-critique of the dividing of “secular/sacred” in contemporary Western life.

This thesis aims to analyse the financial statements of entities that filed for bankruptcy in 2015. Firstly, the theoretical part of the thesis provides explanations for technical jargon in relation to insolvency and subsequent proceedings in relation to entities that went bankrupt. Secondly, it also elucidates related legislation through analysis of particular items in financial statements - the balance sheet and the profit and loss statement - to determine the problematic indicators within these statements that can aversely influence the ability of financial analysis to provide accurate and reliable information regarding the financial health of the entity. Finally, the last theoretical chapter addresses the advantages and limitations of the particular financial ratios and analysis that is used in the subsequent practical part of the thesis. The goal of the practical part of the thesis was to determine the ability of the analysed financial ratios to provide reliable information to shareholders and third parties to assess company health, and also scrutinise potential limitations. Since the thesis focuses on bankruptcy, the researcher analysed financial statements from three years prior to their bankruptcy. The aim was to determine whether the analysis, and in particular, which financial ratios could raise red flags and predict the nearing financial difficulties these entities were about to endure.

This master thesis deals with an issue of the profit and loss statement. The theoretical part of the thesis describes the nature of the financial statements, the individual elements of the financial statements and after that, it focuses on the one particular statement which is profit and loss statement. The thesis also describes the basic building blocks of this particular statement and further specifies its appearance. The analysis is conducted in terms of Czech accounting standards and IFRS. In the analytical part of the thesis, the main focus lies on the research of the explanatory power of the profit and loss statement in practice. It analyzes the statement from the perspective of external users. The researched companies were randomly selected and they publish their financial statements prepared in accordance with Czech accounting standards and IFRS. The main approach used in this master thesis is the financial analysis, within which are carried out the horizontal and vertical analysis, ratios calculations and all results are compared over time and also among competitors. The income statement offers really important information to the users of financial statements, but for deeper explanation users have to always look into the other financial statements, because all of them are connected together.

The aim of this diploma thesis is to deal with the most used methods of financial analysis and carry out their practical application to accounting data of a real company. The first part gives the outline of information resources and fundamental instruments (techniques) of financial analysis. First of all it focuses on horizontal and vertical analysis of financial statements and analysis of ratio indicators. In the second part the acquired theoretical knowledge from the area of financial analysis is used to assess financial health of a particular factory company, which is Spojené kartáčovny, Inc. The evaluation of this company goes entirely out of the results gained by elaboration of publicly available data.