Emotions are an important underlying factor that may interact with pressure and other situational variables to influence auditors’ judgments and decisions. This study seeks to identify emotional intelligence (EI) as a key factor in dealing with emotions and pressures in an audit context. In this paper, I focus on how EI may influence the relation between job pressures (i.e., time budget pressure and client incentive pressure) on the auditor’s judgment. Specifically, I investigate the moderating effect of emotional intelligence on auditor judgments when auditors experience both internal and external pressures. The results suggest that the moderating influence of EI on auditor judgments can effectively reduce auditors’ tendency to engage in dysfunctional behavior in order to improve audit quality. Furthermore, there is a positive relation between EI and professional skepticism suggesting that auditors with high EI are more skeptical and assess higher risk than auditors with low EI. Finally, moderation analysis suggests that EI is a significant mechanism which drives the joint effects of different type of pressures on auditor judgments.

Wetland species are declining and efforts are being made to protect wetlands and their biodiversity. In Europe, these efforts could be hampered by the recent rise in the Western European Common crane (Grus grus) population. Increasing anecdotal evidence has raised concerns that this population increase has led to an increase in crane predation on other bird species’ eggs and chicks. This study aims to investigate, weather cranes are a potential threat to other bird species by predating on eggs and chicks, and ultimately biodiversity. Proxies, like habitat selection and time devoted to foraging in wetlands, were used to investigate risk of crane predation. Habitat selection and time devotion were studied using location data derived from 13 GPS-tagged Common cranes during May and June in 2017 to 2019. Observational foraging data was collected in the protected wetland Kvismaren, Sweden in June 2019, including adult non-breeding cranes only. During daytime, the three habitats with highest mean relative probability of presence within a 95% confidence interval for cranes are open wetland (0.87, CI: 0.86-0.89), followed by inland water (0.60, CI: 0.56-0.63) and arable land (0.55, CI: 0.52-0.59). The proportion of time cranes spend in wetlands is 0.39 in May and 0.28 in June. Cranes spend a proportional majority of their time (0.69) on foraging behavior compared to other activities they perform in wetlands. Since every encounter with a chick or egg can end in predation and cranes spend most of their time foraging in wetlands a population increase in cranes could have severe impact on bird species. Future research should take into account crane diet, which categories of cranes (e.g., non-breeding versus breeding) are most likely to predate on eggs and chicks and the negative impact on bird populations in relation to crane numbers to fill in the major research gap in this field. Lastly, future studies should evaluate how an increasing crane population also could impact the abundances of other wetland species such as, rodents, amphibians, fish and invertebrates.

Inom revision anses personalen vara både den största resursen och kostnaden, därför är det väsentligt att använda denna kapacitet till fullo. Yrket använder styrverktyget tidsbudgetering vilket innebär att anställda i de olika uppdragen får tidsramar att förhålla sig till. Tidigare studier har fokuserat på seniora revisorer avseende tidsbudgetar med ett mer negativt perspektiv, medan denna studie intar en mer neutral ställning utifrån revisionsassistenters perspektiv. Syftet med studien är därför att bidra med kunskap gällande hur revisionsassistenter upplever att användandet av tidsbudgetering påverkar revisionen. I studien presenteras revisionsprocessen, Input-Process-Output (IPO) modellen samt tidsbudgetering som styrverktyg och hur det appliceras inom revisionen. Studiens syfte har undersökts genom tio kvalitativa intervjuer med revisionsassistenter som arbetat minst sex månader inom yrket. Respondenterna innefattar revisionsassistenter från både The Big Four och mindre byråer. Studiens resultat visar att revisionen påverkas både positivt och negativt av tidsbudgetering som styrverktyg. Vilken påverkan det har grundas på hur styrverktyget används och mängden arbete i förhållande till den bestämda tiden. De positiva konsekvenserna som studien identifierat är ökad effektivitet, snabbare utvecklingskurva, strukturering av arbetet samt motivation hos anställda. De negativa konsekvenserna som identifieras är stress, sämre välmående, underrapportering av tid, genvägar samt minskad noggrannhet. Vilka konsekvenser tidsbudgetering medför anses främst bero på vem som har kontrollen över styrverktyget samt om det är stramt eller flexibelt. Således visar studien att vikten av att använda styrverktyget på ett korrekt sätt är avgörande för hur det upplevs påverka revisionen. / Within auditing the staff can be regarded as the biggest resource as well as the biggest cost, therefore it is essential to use this capacity to the fullest. The profession uses time budgeting as a management tool, which means that the staff have time frames to which they must adjust to for the various assignments. Previous studies have had a focus on senior auditors regarding time budgeting with a more negative outlook, while this study holds a more neutral position from audit assistant’s perspectives. The aim of this study is therefore to contribute with knowledge regarding how audit assistants experience how the usage of time budgeting influences the audit. The study presents the audit process, Input-Output-Process (IPO) model as well as time budgeting as a management tool and how it is applied in audits. The aim of the study has been studied through ten qualitative interviews with audit assistants that have been working for a minimum of six months in the profession. The respondents include audit assistants from both The Big Four and other smaller firms. The conclusion of the study indicates that audits are affected both positively and negatively by time budgeting as a management tool. Which effect it has depended on how the management tool is used and how the amount of work is in relation to the time. The positive consequences that the study has identified are increased efficiency, faster development curve, structuring of the work and motivation of the staff. The negative consequences that have been identified are stress, decreased well-being, underreporting of time, shortcuts and less meticulousness. Which consequences time budgeting entails depends mainly on who controls the management tool and if it is tight or flexible. Therefore, the study indicates the importance of using the management tool in a correct way is crucial for how it is perceived to affect the audit.

Denna studie syftar till att undersöka sambandet mellan kriminalitet, viktimisering och exponering för kriminogena situationer. Självrapporterad data samlades in vid tre tillfällen från 525 Malmöungdomar, varav 320 uppfyllde studiens inkluderingskriterier. Resultaten visar att mycket tid spenderad oövervakad, mycket tid ägnad åt ostrukturerade aktiviteter, mycket tid i sällskap med vänner samt alkoholkonsumtion samvarierar med brottslighet och viktimisering i varierande utsträckning. Sambanden varierar dock i förhållande till de båda utfallsvariablerna och deltagarnas ålder. Livsstils-rutinaktivitetsteorin kan förklara resultaten men behöver i framtiden ta större hänsyn till ålder. Studiens två slutsatser är att (1) brottslighet och viktimisering bör betraktas som två olika men klart relaterade företeelser i förhållande till exponering för kriminogena situationer och att (2) ålder måste tas i beaktande i forskning om exponering för kriminogena situationer eftersom sambanden mellan exponering och de båda utfallsvariablerna varierar från tidiga till sena tonår. / This study aims to examine offending and victimization in relation to situational criminogenic exposure. Self-reported data was collected at three occasions from a sample of 525 adolescents in Malmö, of which 320 fulfilled the study’s inclusion criteria. The results show that spending a lot of time unsupervised, pursuing unstructured activities, spending a lot of time with peers, and alcohol use, are associated with offending and victimization to various extent. However, the associations vary according to outcome and in relation to the participants’ age. Lifestyle-Routine Activities Theory may explain the findings, but needs to consider age as an important factor in the future. The two conclusions from this study are that (1) offending and victimization should be treated as two different, yet related concepts in relation to situational criminogenic exposure, and that (2) it is important to add an age dimension to the study of situational criminogenic exposure because the associations between the exposure variables and the outcome variables vary from early to late adolescence.

No description available.

Revisorn ska verka för allmänhetens bästa (Volcker, 2002) men verkligheten är långt mer komplicerad. Den allokerade tiden per uppdrag (tidsbudget) har minskat till följd av revisionsbranschens kommersialisering. Revisionsbyråerna behöver därför ta ställning till huruvida de kan tänkas genomföra ett revisionsuppdrag till ett lägre pris utan att kompromissa med kvalitén. Revisorer utsätts således för tidspress i form av time budget pressure då de tvingas genomföra revisionsuppdrag på kortare tid. Dysfunktionellt beteende är ofta följden av TBP (time budget pressure) som i sin tur sänker revisionskvalitén. Det saknas forskning som explicit undersöker hur TBP kan minskas. Uppsatsens syfte är att förklara huruvida ett belöningssystem kan användas för att lindra revisorns upplevda TBP. Ett välutvecklat belöningssystem kan möjligen vara lösningen då belöningar motiverar personalen. Empirin samlades in med hjälp av en webbaserad enkätundersökning. 350 e-mail innehållandes en länk till enkäten skickades ut till godkända samt auktoriserade revisorer på de fem största revisionsbyråerna i Sverige. E-mailet innehöll även en uppmaning att sprida enkäten vidare på kontoret i hopp om att nå revisorsassistenterna. 58 svar erhölls. Resultatet påvisar att revisorerna inte upplever TBP i någon stor utsträckning. Det är inte vanligt förekommande med yttre monetära belöningar bland revisorerna men inre icke-monetära belöningar förekommer i stor utsträckning. Belöningssystemen som implementeras motiverar revisorerna men belöningssystem, i sin helhet, kan inte användas för att lindra en revisors upplevda TBP. / Accountants are intended to further the public interest (Volcker, 2002) but the reality of the business is far more complicated. The allocated time per audit assignment (time budget) have been reduced as a consequence of the commercialization of the accountancy market. Accountancy firms are required to either accept a lower client fee or possibly lose the client. The cost-quality issue means that accountancy firms have to balance cost savings and quality of service and consequently the accountants are forced to finalize audit assignments in a shorter period of time. Thus time budget pressure (TBP) arises. Dysfunctional behaviour is a common outcome of TBP consequently affecting audit quality. There are however no research whose aim is to explain the factors possible of reducing TBP. The purpose of this thesis is to explain whether a reward system can be utilized to reduce TBP affecting accountants. A well-designed reward system is a plausible solution to the problem of TBP because of the fact that rewards motivates personnel. The empirical evidence was gathered using an online-questionnaire. 350 e-mails were sent to approved and authorized accountants currently working at one of the five largest accountancy firms in Sweden. The e-mail contained a link to the questionnaire as well as an appeal too forward the questionnaire internally with the intent of reaching the firms’ assistant accountants. 58 respondents participated. The results show that accountants does not experience a high degree of TBP. Extrinsic monetary rewards are perceived as frequently occurring and intrinsic non-monetary rewards are perceived as less-frequently occurring by the accountants. The reward system currently implemented are contributing to the accountants’ motivation but reward systems cannot be utilized to reduce TBP affecting accountants.

本研究的最主要目的在瞭解電子佈告欄使用者的媒介行為及時間分配的關 聯性。資料分析的結果，在人口特質方面，有如下的發現：電子佈告欄的 受訪者絕大多數是三十歲以下、未婚、大專程度的男性；符合一般新傳播 科技使用者的特徵。職業以學生佔大多數，個人收入在一萬元以下。這二 點發現與過去的研究大異其趣。可能與電子佈告欄「物美價廉」的特性有 關，這也是電子佈告欄和一般新傳播科技昂貴價格的相異處。使用電子佈 告欄的時間並沒有因為性別的差異而有顯著不同。人口特質中的年齡和使 用電子佈告欄的時間有顯著差異；年齡和使用電子佈告欄的時間呈負相關 ，年齡愈小，每天使用電子佈告欄的時間愈長。未婚者使用電子佈告欄的 時間雖然較已婚者長，但兩者未達顯著差異。同樣的情形發生在電子佈告 欄受訪者的教育程度上，不同的教育程度花費在電子佈告欄的時間並無顯 著差異。學生花費在電子佈告欄的時間與從事其他職業者有顯著差異。收 入和使用電子佈告欄的時間呈顯著負相關，收入愈少，使用電子佈告欄的 時間愈長。此外，花費在電子佈告欄這項行為的時間愈長，其閱報時間、 睡眠時間、從事其他活動的時間愈短，印證經濟學時間預算的觀點：時間 是項有限的資源，一項新行為的加入，必然會減少其他活動的使用時間。 而本研究發現，被減少的時間，並非完全是傳統媒介的使用時間，而是睡 眠時間及其他活動時間。

The objective of this thesis was to determine how pregnant, lactating Holstein cows on pasture interact with shade and sprinklers when offered a choice or no-choice between methods. Authors hypothesized that cows would use shade more then sprinklers, but sprinklers would be more effective at cooling cows. Additionally, authors predicted cows using shade more would have decreased lying bouts and steps and an increase in time lying, compared to cows choosing sprinkler. Results indicate cows will use both methods when offered alone or together. However, cows will choose to be exposed or in shade at lower temperature humidity index values, but as the heat load increases, cows will shift to using sprinkler just as much as shade, and decrease overall time exposed. Overall, sprinklers were more effective at reducing vaginal temperature in heat stressed cows on pasture. Cows in shade had decreased lying bouts and steps, and increased time lying.

This study represents the behavioural component of a larger project investigating the life history tactics, physiological resource allocation and behavioural time budgeting of a genetically engineered animal. The "supermouse" is a transgenic strain (mMT-1/rGH) that has one chromosome genetically engineered with extra copies of rat growth hormone genes, each fused to a metallothionein-1 promoter. The GH transgenes are permanently incorporated into the genome of the mouse and are inherited as a block, in a Mendelian manner. "Supermice" exhibit an accelerated growth rate and reach body weights twice that of their normal siblings: both transgenic mice and normal mice are obtained by crossing transgenic males to normal females. Although there must be increased costs associated with achieving their higher growth rate, these: mice show no increases in their specific feeding rates. Consequently there must be a reallocation of resources among various physiological and behavioural demands. The reality of such tradeoffs is known as the Principle of Allocation and predicts that reductions in behavioural activities might be one avenue for realizing extra growth. To test this, six components of the behavioural time budget (resting, locomotion, wheel running, feeding, drinking and grooming) were compared between transgenic and normal mice. Infra-red videocameras recorded the activities of individual male mice in artificial enclosures over 24 hours. The time spent in each bout of activity was recorded and compared. Transgenic mice out-slept their normal counterparts by 126% (an increase of 3.4 h) and were only 53.83% as active in terms of locomotion and wheel running as normal mice. Pooling the data revealed that on average, large mice spent more time at rest and less time engaged in locomotion. Slight but significant decreases in time spent drinking and grooming were also found. Transgenic mice spent only 77.01% as much time drinking, and 69.01% as much time grooming as normal mice. No difference in the amount of time spent feeding was found. / Thesis / Master of Science (MS)

In this series of essays, we study the influence of weight and group size in the sequential multi-battle contest with laboratory experiences (Chapter 2 and Chapter 3). We then develop an empirical method to model perceptual present and time inconsistency (Chapter 4). Chapter 2 examines how the weight and the ordered weights in battles affect the behavior in sequential multi-battle contests with an experiment. We find robustly that the weight of the current battle consistently influences contestants' efforts. Additionally, we discover the math-point-oriented behavior despite differences in history. In other words, the weight effect is expressed in two ways: influencing the effort of the current battle and transferring a contest to the next battle with a designated intensity. Chapter 3 explores the group size effect and how the contest success functions influence the group size effect in sequential multi-battle contests with an experiment. We capture the negative group size effect on the leaders' efforts, participation and dropout rates; contrarily, the positive effect on the non-leaders' efforts. Compared to the Tullock lottery, the all-pay auction intensifies the group size effect of the high effort in the initial battle. It also enlarges the observed group size effects of the effort gaps between the leaders and the non-leaders. Chapter 4 develops the quasi-hyperbolic discounting model into the general beta-delta model to parametrically detect and measure the inconsistency in revealed time preference. This method empirically classifies time preference into four categories, i.e., time consistent, present bias, future bias, and mixed inconsistent. Then we applied this method to the convex time budget data of seven experiments, including 3670 subjects. We discover empirical evidence supporting perceptual differences in the present-future threshold. Traditional present bias models may interpret the time preference imprecisely. / Doctor of Philosophy / Competition and Time are two essential aspects of life. Many decisions are made in a competitive environment. Some other decisions are made when time serves as a critical factor. We divide this dissertation into two parts. In the first part, we study strategic behavior in competitions. Specifically, we examine how (1) the importance of each round (weight), (2) the number of competitors, and (3) the ambiguity of the rule affect the result of a multi-round competition. In the second part, we study people's subjective understanding of time, generally the personal beliefs and preferences of the present and future. In part one (Chapter 2 and Chapter 3), first, we find people are very responsive about the importance of a round in a multi-round competition. When a round is more important, people make more effort in such round. People are also sensible about the competition's current status (leading, behind, or tied) rather than the history. Second, at the beginning of a competition, we find an increase in the participation rate when fewer competitors exist. Suppose there are more competitors; the leading position players compete more brutally; on the contrary, the non-leading players are discouraged more. Third, people spend more energy when the rule is less ambiguous in a multi-round competition. In part two (Chapter 4), We find a very diversified subjective belief in the word "present." The concept of "now" lasts longer than we conventionally thought. When the subjective "present'' is captured at the individual level, we find the immediate now is not necessarily the best way to represent the "average present'' for the population.