Zugleich: Diss. Dresden, 2007. / Literaturverz.

Syfte: Att revisorn behåller sitt oberoende i en revison är grundläggande inom redovisning. Tidigare forskning har påvisat att olika faktorer kan påverka revisorns objektivitet och på så sätt medverka till att revisorn begår kvalitetsreducerande handlingar, så kallade RAQ acts. Då intressenter måste kunna lita på att informationen i revisionen är korrekt för att kunna fatta informativa beslut är det viktigt att identifiera de faktorer som kan påverka revisorns objektivitet och på så sätt förhindra revisorn från att begå kvalitetsreducerande handlingar. Syftet är då att undersöka vilka faktorer som påverkar revisorns objektivitet och då främst om ett transformellt ledarskap från klienten har en påverkan på revisorns benägenhet att begå RAQ acts. Metod: Underlaget för studien kommer från en enkätundersökning som vi utfört för att samla in primärdata. Enkätundersökningen genomfördes på auktoriserade och godkända revisorer i Sverige. Vi har sedan använt statistikprogrammet SPSS statistics för att analysera svaren och datan och redovisat resultaten i tabellform. Resultat & slutsats: Resultaten från studien visar att tidspress är en faktor som påverkar revisorn till att begå RAQ acts. Dock finner vi inget statistiskt samband som styrker att ett transformellt ledarskap från klienten påverkar revisorns benägenhet att begå RAQ acts. Förslag till fortsatt forskning: Studien skulle med fördel kunna genomföras igen då resultaten skulle kunna bli annorlunda vid en högre svarsfrekvens.Förslag på fortsatt forskning skulle även kunna vara att undersöka ytterligare faktorer som kan påverka revisorns objektivitet och dennes benägenhet att begå RAQ acts. Uppsatsens bidrag: Studien bidrar till att uppmärksamma behovet av att identifiera faktorer som påverkar revisorns objektivitet. / Aim: It´s essential that the auditor retains its independence in accounting. Previous research has shown that different factors may affect the auditor's objectivity and thus contribute to the auditor commits quality reduced actions, so called RAQ acts. The stakeholders need to be confident that the information in the audit is correct to make informative decisions, that‟s why it is important to identify the factors that may affect the auditor's objectivity and thus prevent the auditor from committing RAQ acts. The aim then is to examine the factors that affect the auditor's objectivity, primarily if transformational leadership from the client has an effect on the auditor's propensity to commit RAQ acts. Method: The data for the study comes from a survey we performed to collect raw data. The survey was conducted on authorized and certified accountants in Sweden. We then used the statistical program SPSS Statistics to analyze the responses and the data and reported the results in table form. Result & Conclusions: The study results show that the time pressure is a factor affecting accountant to commit RAQ acts. However, we find no statistical correlation showing that a transformational leadership from the client affects the auditor's propensity to commit RAQ acts. Suggestions for future research: The study could usefully be carried out again when the results would be different at a higher response rate. Suggestions for further research could also be examining other factors that may affect the auditor's objectivity and his/hers propensity to commit RAQ acts. Contribution of the thesis: The study helps to draw attention to the need to identify factors that affect the auditor's objectivity.

Pas de résumé / Doctorat en droit / info:eu-repo/semantics/nonPublished

Thesis advisor: Christopher R. Matthews / Thesis advisor: Thomas D. Stegman / Previous scholarship on Paul in Acts focuses on reconstructing the historical Paul from a critical comparison of the discordant portraits of the apostle in the letters and in Luke’s second story. As such, the throbbing question that drove not a few scholars was “Which depiction reveals the real Paul?” With a productive surge in the narrative criticism of Acts, many literary critics have redirected their efforts to Luke’s sociologically tinged rhetoric, which undergirds a more pertinent concern: “What is Luke describing through his depiction of Paul?” Scholars representative of a narrative reading of Acts include: Richard I. Pervo, Daniel Marguerat, and François Bovon, to name a few. They all agree that the portrayal of Paul in Acts tells the reader more about the sociocultural situation of Luke’s group than about the historical Paul. Despite this scholarly achievement, the air of anti-Semitism still saturates the atmosphere of Acts scholarship. Hence, it is evident that narrative criticism by itself is insufficient to decipher the subtle rhetoric Luke employs to relate his story. Couched in a tensed tale of sibling rivalry, the familiar lexeme, “the Jews,” which is frequently correlated with the “Christian” Paul, is imbued with a subtle nuance: diaspora Jewishness. Neglectful of recent critical discussions on the parting of Judaism and early Christianity and the foci of the Redescribing Christian Origins project of the SBL, many well-intentioned narrative critics of Acts have succumbed to a traditional reading of Acts evincing an anti-Semitic worldview. This cannot be further from the truth. By contrast, I argue in this work that if narrative criticism is refined by means of the critical deductions of social scientists, and if these conclusions are polished by the perceptive study of historians of religion, it will lead to the articulation of a setting in which Luke’s project may be viewed as participating in “Jewishness.” In lieu of mirroring the replacement of Jewishness by Christianness, Luke’s narrative relates the tale of Christ-believing diaspora Jews who are steeped in imperial life and culture. The pseudo-dichotomy that is repeatedly reaffirmed by scholars thus should be jettisoned forthwith, because it is blind to the intricacies of social becoming and identity formation. Aided by studies in social identity and collective memory, Acts may be seen to reflect the fervent struggle of Christ-believing diaspora Jews who upheld the messiahship of Jesus, the non-Judaizing of pious Gentiles, and subservience to imperial authorities as signature traits of diaspora Jewishness: the dual commitment to Jewish ancestral customs and active participation in the Greco-Roman society. So Acts is definitely about Jewishness without precluding Romanness. The key to this clarification is the type of Jewishness Luke espouses—diaspora Jewishness. Approaches to Acts that reinforce a spurious dichotomy (i.e., Judean or Greco-Roman) are methodologically flawed, because they ignore the subtle rhetoric of Luke: overwhelmingly situating references to “the Jews” in coastal cities around the Aegean Sea, mostly Greece and Asia Minor. In line with the principles of literary cartography, Luke’s siting of “the Jews” in these cities has nuanced its denotation: diaspora Jews. Previous scholarship has ignored this subtlety and has created a hermeneutical quandary: Is Luke’s sociocultural milieu Judean or Greco-Roman? The story underlying Luke’s astute application of the familiar lexeme, “the Jews,” leaves no room for speculation or contradiction. The rhetoric is lucid: Jews residing in Asia Minor and Greece. These Jews are the historical referents of Acts. Hence, Luke’s second story evinces ideological tensions characteristic of social becoming and identity formation. Using the sociological principles espoused by Mark Currie, hostility is fiercer when competitors have more in common. The competing groups described in Acts are not dissimilar (Jews and Christians) but are rivals (non-Christ-believing diaspora Jews and Christ-believing diaspora Jews). Each earnestly strives to defend its unique understanding of diaspora Jewishness. Nor is Christianness indicative of a new “religion” but rather is a legitimate expression of diaspora Jewishness. / Thesis (STD) — Boston College, 2021. / Submitted to: Boston College. School of Theology and Ministry. / Discipline: Sacred Theology.

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Putative and invalid termination of employment by the employee Abstract The aim of this diploma thesis was to provide the reader with a comprehensive explanation of the issue of putative and invalid termination of employment by the employee and to offer a suitable procedure for resolving such a situation, which the employer could use in these cases. For this purpose, this thesis was divided into four main chapters. The first of them is devoted to a brief definition of the relationship between the Labor Code and the Civil Code, its development in recent years, as well as the definition of the terms employment relationship, its termination and dismissal. Through this introduction to the issue, the exact scope of this thesis is defined, ie the putativeness and invalidity of juridical acts by which the employee unilaterally terminates the employment relationship, namely dismissal, immediate termination and termination of employment during the probationary period. The second chapter deals with juridical acts and their defects. First, the individual conceptual features and subsequently also the requisites of the juridical act are thoroughly analyzed, so that it is possible to deal in detail with individual cases of putativeness and invalidity of termination of employment, and then the concepts of putativeness and...

This empirical study examines politeness phenomena in the English of first and second language students at an academic institution. Using the theoretical framework of the CCSARP, a OCT and a qualitative questionnaire were used to analyze the speech act realizations of requests and apologies. The main objective of the study was to establish the extent of differences in the choice of speech act realizations and whether distinct patterns of speech act behaviour obtained. Findings show evidence of a difference in preference for positive and negative politeness strategies. The L2's expressed more of a concern for solidarity, than for social distance and deference, using in-group markers to signal social closeness. The L 1 's use of internal modification, in the form of downgraders, exhibited negative politeness. The frequent use of indirectness, especially hints, reflected a hesitancy to impose. Results from the investigation could have implications for enhancing cross-cultural communication. / Linguistics and Modern Languages / M.A. (Linguistics)

Using a narrative-critical approach, this thesis argues that ‘Herod’ may be construed as a composite character in Luke-Acts. Composite characters appear in literary works as a conflation of two or more historic individuals into a single character in a narrative. Scholars have often noted that Luke-Acts evidences a more extensive interest in the Herodian rulers than do the gospels of Mark and Matthew and that each of these rulers are depicted similarly to the others in his work. However, no one has argued that those rulers named ‘Herod’ may be understood as a composite character. In Luke-Acts, three Herodian rulers stand behind the composite ‘Herod’. The thesis will show that when compared/contrasted with what is known about the Herodian rulers from historical evidence, two unique features of the depiction of the Herodian rulers named Herod in Luke-Acts emerge. First, at Luke 1:5 the author uses the title ‘King of Judaea’ which is unattested elsewhere for any Herodian ruler. Second, at Acts 12 the author uses the name ‘Herod’ for Agrippa I, a name that finds no external corroboration for this particular King. While other occurrences of the name ‘Herod’ refer to Herod Antipas (Luke 3—Acts 4), these two distinct features of the narrative may be understood as conflation of the other ‘Herods’ with Antipas. Following an interpretation of all the passages in which ‘Herod’ appears, it will be evident that ‘Herod’ is portrayed consistently and as a single character not only through repeated use of the name ‘Herod’, but as a recurring antagonist to the key protagonists of the narrative (John the Baptist, Jesus, and the apostles/early church). Finally, the thesis will consider as explanation of the depiction of ‘Herod’ how this composite character embodies Satanic opposition from the political realm toward those who proclaim the gospel in the Lukan narrative.

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No description available.