<p>Companies use different forms of representation to promote business negotiations. The regulations for the right to deduction for the cost of representation are stated in Chapter 16 section 2 of the Swedish Income Tax Act (IL). According to the law there must be an im-mediate connection between the expenditure and the business practice and the claimed de-duction must be reasonable. The Swedish tax authority publishes general recommendations regarding representation which are used as guidelines for the tax payer to follow. The gen-eral provision about tax deduction can be found in Chapter 16 section 1 of the Swedish In-come Tax Act (IL), stating that expenses to acquire or retain income shall be deductible. Expenses that have an immediate connection with incomes count as tax deductible ex-penses in the business practice. The provision about deductible representation is in this manner more restrictive than the general principle in Chapter 16 section 1 of the Swedish Income Tax Act (IL). Taxation law is complicated and it may demand interpretation of the regulations. When gaps are present in regulations, certain interpretation methods and pro-cedures can be applied in order to increase the foreseeability for the tax payer. The Swedish tax authority’s general recommendation contributes to an increased foreseeability and con-formity since their instructions play a significant role regarding deduction for representa-tion.</p><p>Personal living costs are not deductible according to Chapter 9 section 2 of the Swedish Income Tax Act (IL). The provision about representation in Chapter 16 section 2 of the Swedish Income Tax Act (IL) is not applicable on personal living costs since a strict de-mand for an immediate connection between the expenditure and business practices is re-quired. What is considered as an immediate connection between the expenditure and busi-ness practices is a matter of judgement on the basis of the circumstances in each individual case. The circumstances that need to be considered are differences between companies, type of movement, the form of representation and at how many occasions representation has occurred.</p><p>Representation can adopt the form of bribes or other improper rewards as it lies in the na-ture of representation to function as an economic lubricant. According to Chapter 9 sec-tion 10 of the Swedish Income Tax Act (IL), expenses for bribes or other improper re-wards are not deductible. The meaning of improper is not further defined in the taxation regulations. Case law emanating from the criminal regulations in Chapter 17 section 7 and Chapter 20 section 2 of the Swedish Penal Code (BrB) may instead be used to clarify this conception. A judgement of all the circumstances in each individual case must be made to determine what is considered as improper.</p> / <p>Företag använder sig av olika former av representation för att främja affärsförhandlingar. Reglerna för rätt till avdrag för representation finns i 16 kap. 2 § IL. Enligt lagrummet skall det finnas ett omedelbart samband mellan utgiften och näringsverksamheten samt att det yrkade avdraget skall vara skäligt. SKV ger ut allmänna råd rörande representation vilka skall vara vägledande. Den allmänna bestämmelsen om avdragsrätt i 16 kap. 1 § IL anger att utgifter för att förvärva eller bibehålla inkomster skall vara avdragsgilla. Utgifter som har ett samband med inkomster räknas som omkostnad i näringsverksamhet. Bestämmelsen om representationsavdrag är sålunda restriktivare än den allmänna principen om avdrags-rätt. Skattelag är komplicerad och det kan krävas tolkning av lagreglerna. För en ökad för-utsebarhet för den skattskyldige används vissa tolkningsmetoder och tolkningsförfaranden vid komplettering av luckor i lag. SKV:s allmänna råd bidrar till ökad förutsebarhet och en-hetlighet då deras anvisningar har en betydande roll vad gäller representationsavdrag.</p><p>Personliga levnadskostnader är inte avdragsgilla vilket framgår av 9 kap. 2 § IL. Bestämmel-sen om representation i 16 kap. 2 § IL är inte heller tillämpbar på det som ses som person-liga levnadskostnader då ett strikt krav på omedelbart samband med näringsverksamheten fordras. Vad som anses utgöra omedelbart samband med näringsverksamheten bedöms ut-ifrån omständigheterna i det enskilda fallet. Vid denna bedömning tas hänsyn till skillnader mellan företag, bedriven verksamhet, formen av representation samt vid hur många tillfäl-len som representation har skett.</p><p>Representation kan anta formen av mutor eller andra otillbörliga belöningar då det ligger i representationens natur att fungera som ekonomiskt smörjmedel vid affärsförhandlingar. Enligt 9 kap. 10 § IL får utgifter för mutor eller andra otillbörliga belöningar inte dras av. Vad som avses med otillbörligt framgår inte vidare av de skatterättsliga reglerna. Praxis bakom de straffrättsliga bestämmelserna i 17 kap. 7 § BrB och 20 kap. 2 § BrB får istället användas för att förklara begreppet. En samlad bedömning av omständigheterna i det en-skilda fallet måste göras vid bedömningen av otillbörlighet.</p>

We consider a generalisation of proper vertex colouring of graphs, referred to as improper colouring, in which each vertex can only be adjacent to a bounded number t of vertices with the same colour, and we study this type of graph colouring problem in several different settings. The thesis is divided into six chapters. In Chapter 1, we outline previous work in the area of improper colouring. In Chapters 2 and 3, we consider improper colouring of unit disk graphs -- a topic motivated by applications in telecommunications -- and take two approaches, first an algorithmic one and then an average-case analysis. In Chapter 4, we study the asymptotic behaviour of the improper chromatic number for the classical Erdos-Renyi model of random graphs. In Chapter 5, we discuss acyclic improper colourings, a specialisation of improper colouring, for graphs of bounded maximum degree. Finally, in Chapter 6, we consider another type of colouring, frugal colouring, in which no colour appears more than a bounded number of times in any neighbourhood. Throughout the thesis, we will observe a gradient of behaviours: for random unit disk graphs and "large" unit disk graphs, we can greatly reduce the required number of colours relative to proper colouring; in Erdos-Renyi random graphs, we do gain some improvement but only when t is relatively large; for acyclic improper chromatic numbers of bounded degree graphs, we discern an asymptotic difference in only a very narrow range of choices for t.

Thesis (MMed) -- Stellenbosch University, 2010. / Bibliography / Chronic wounds afflict millions worldwide, incurring significant health care costs and chronic suffering. Clinicians are often unsure about treatment, resulting in poor outcomes. Objective To determine the scope of knowledge possessed by fifth year medical students, general practitioners (GP’s) and surgical registrars, concerning chronic wound management. Design Cross sectional study Methods Deans of eight South African medical schools received letters requesting information regarding time devoted to wound-care training. Knowledge-based questionnaires were distributed to final-year students at two universities, surgical registrars at three universities and general practitioners attending refresher courses. Result. Four medical schools replied, of whom only two offered formal teaching. 162 medical students, 45 GP’s and 47 surgical registrars completed questionnaires. The overall median (25th–75th percentiles) knowledge scores for registrars, GP’s and students were 65%;(55%–70%), 55%;(45%–65%) and 45%;(35%–50%) respectively. Whereas the scores of registrars and GP’s did not differ, the student scores were significantly less. Only 32% of registrars and 18% of GP’s attained scores of 70% or more. 96% considered training to be inadequate. Interest in wound-care was only mild to moderate, with more GP’s than registrars requesting literature. Conclusions Very little, if any training on chronic wounds is offered in South Africa. The levels of knowledge cannot be considered adequate for successful treatment, nor for teaching to undergraduates. This preliminary study cannot reflect the attitudes and knowledge throughout the country; however it is clear that there is a need for improved education about these conditions that have huge clinical and economic consequences.

A proposição de uma ação em perspectiva de fé frente à prevenção ao uso indevido de drogas na adolescência e a importância do envolvimento da Igreja Cristã em prol de ações sociais enquanto rede social e espaço de grande influência nas famílias. O estudo se utiliza de pesquisa bibliográfica teórica, a partir da qual se estabeleceu um diálogo com base nos dados do VI Levantamento Nacional Sobre o Consumo de Drogas Psicotrópicas entre Estudantes do Ensino Fundamental e Médio das Redes Pública e Privada de Ensino nas 27 Capitais Brasileiras, de 2010. Posteriormente, analisa os dados da cidade de Campo Grande/MS, do respectivo estudo, o qual ressaltou que é na adolescência que acontece o primeiro uso de drogas. Nessa primeira parte, apresentam-se alguns conceitos acerca da adolescência enquanto uma fase de descobertas e de mudanças físicas e emocionais, indicando quais são os tipos de drogas existentes, bem como as que estão na preferência dessa faixa etária. Na segunda parte, o estudo pontua o papel do Estado e da sociedade civil, o papel da família e o da igreja enquanto parte da rede social e suas respectivas responsabilidades frente à prevenção ao uso indevido de drogas na adolescência. A terceira e última parte traz um diálogo, ainda, sobre o papel da igreja em uma perspectiva de fé e amor enfatizando ações de Jesus e, consequentemente, uma proposta de ação social para realização nas Igrejas Cristãs. No decorrer dessa produção, estabeleceu-se uma troca com legislações, autores de psicologia, serviço social e teologia. / This is a proposition for an action from a faith perspective in relation to the prevention of the improper use of drugs during adolescence and to the importance of the involvement of the Christian church in favor of social actions as a social network and a space of great influence in the families. The study works with theoretical bibliographical research, from which a dialog was established based on the data from the VI National Survey About the Consumption of Psychotropic Drugs among Students of Grade School and Middle Education of the Public and Private Teaching Networks in the 27 Brazilian Capitals of 2010. Following this it analyzes the data of the city of Campo Grande/MS, from the above mentioned study, which highlighted that it is in adolescence where the first use of drugs occurs. In this first part, some concepts about adolescence as a phase of discovery and physical and emotional changes are presented, indicating what are the types of drugs in existence, as well as which ones are preferred during this age bracket. In the second part, the study points to the role of the State and of civil society, the role of the family and of the church as part of the social network and their respective responsibilities with regard to the prevention of improper use of drugs in adolescence. The third and last part brings, yet, a dialog about the role of the church in a faith and love perspective emphasizing the actions of Jesus and, consequently, a proposal for social action to be carried out in the Christian churches. During the production of this paper, an exchange was established with legislations, psychology authors, social services and theology.

Este texto trata do Método dos Elementos de Contorno Dual empregando a solução fundamental anisotrópica. As integrais impróprias que surgem nesta formulação são regularizadas pela técnica da subtração de singularidade. Aplica-se a transformação de coordenadas auto-adaptativa de Telles para a avaliação das integrais quase-singulares. Apresenta-se o programa computacional desenvolvido utilizando os paradigmas da programação orientada a objetos e processamento em paralelo. Foram analisados diversos problemas e os resultados obtidos comparados àqueles da solução analítica. Os resultados alcançados mostraram-se satisfatórios validando a formulação proposta. / This text deals with the Dual Boundary Element Formulation Method using the fundamental solution for anisotropic body. The improper integrals that arise in this formulation are regularized using the singularity subtraction technique. The self-adaptive coordinate transformation developed by Telles is used to evaluate the near-singular integrals. The computer program developed using the paradigms of object-oriented programming and parallel processing is presented. Several problems were analyzed and its results compared with those proposed by analytical solution. The results achieved were satisfactory therefore validating the proposed formulation.

L’une des grandes applications de la statistique est la validation et la comparaison de modèles probabilistes au vu des données. Cette branche des statistiques a été développée depuis la formalisation de la fin du 19ième siècle par des pionniers comme Gosset, Pearson et Fisher. Dans le cas particulier de l’approche bayésienne, la solution à la comparaison de modèles est le facteur de Bayes, rapport des vraisemblances marginales, quelque soit le modèle évalué. Cette solution est obtenue par un raisonnement mathématique fondé sur une fonction de coût.Ce facteur de Bayes pose cependant problème et ce pour deux raisons. D’une part, le facteur de Bayes est très peu utilisé du fait d’une forte dépendance à la loi a priori (ou de manière équivalente du fait d’une absence de calibration absolue). Néanmoins la sélection d’une loi a priori a un rôle vital dans la statistique bayésienne et par conséquent l’une des difficultés avec la version traditionnelle de l’approche bayésienne est la discontinuité de l’utilisation des lois a priori impropres car ils ne sont pas justifiées dans la plupart des situations de test. La première partie de cette thèse traite d’un examen général sur les lois a priori non informatives, de leurs caractéristiques et montre la stabilité globale des distributions a posteriori en réévaluant les exemples de [Seaman III 2012]. Le second problème, indépendant, est que le facteur de Bayes est difficile à calculer à l’exception des cas les plus simples (lois conjuguées). Une branche des statistiques computationnelles s’est donc attachée à résoudre ce problème, avec des solutions empruntant à la physique statistique comme la méthode du path sampling de [Gelman 1998] et à la théorie du signal. Les solutions existantes ne sont cependant pas universelles et une réévaluation de ces méthodes suivie du développement de méthodes alternatives constitue une partie de la thèse. Nous considérons donc un nouveau paradigme pour les tests bayésiens d’hypothèses et la comparaison de modèles bayésiens en définissant une alternative à la construction traditionnelle de probabilités a posteriori qu’une hypothèse est vraie ou que les données proviennent d’un modèle spécifique. Cette méthode se fonde sur l’examen des modèles en compétition en tant que composants d’un modèle de mélange. En remplaçant le problème de test original avec une estimation qui se concentre sur le poids de probabilité d’un modèle donné dans un modèle de mélange, nous analysons la sensibilité sur la distribution a posteriori conséquente des poids pour divers modélisation préalables sur les poids et soulignons qu’un intérêt important de l’utilisation de cette perspective est que les lois a priori impropres génériques sont acceptables, tout en ne mettant pas en péril la convergence. Pour cela, les méthodes MCMC comme l’algorithme de Metropolis-Hastings et l’échantillonneur de Gibbs et des approximations de la probabilité par des méthodes empiriques sont utilisées. Une autre caractéristique de cette variante facilement mise en œuvre est que les vitesses de convergence de la partie postérieure de la moyenne du poids et de probabilité a posteriori correspondant sont assez similaires à la solution bayésienne classique / One of the major applications of statistics is the validation and comparing probabilistic models given the data. This branch statistics has been developed since the formalization of the late 19th century by pioneers like Gosset, Pearson and Fisher. In the special case of the Bayesian approach, the comparison solution of models is the Bayes factor, ratio of marginal likelihoods, whatever the estimated model. This solution is obtained by a mathematical reasoning based on a loss function. Despite a frequent use of Bayes factor and its equivalent, the posterior probability of models, by the Bayesian community, it is however problematic in some cases. First, this rule is highly dependent on the prior modeling even with large datasets and as the selection of a prior density has a vital role in Bayesian statistics, one of difficulties with the traditional handling of Bayesian tests is a discontinuity in the use of improper priors since they are not justified in most testing situations. The first part of this thesis deals with a general review on non-informative priors, their features and demonstrating the overall stability of posterior distributions by reassessing examples of [Seaman III 2012].Beside that, Bayes factors are difficult to calculate except in the simplest cases (conjugate distributions). A branch of computational statistics has therefore emerged to resolve this problem with solutions borrowing from statistical physics as the path sampling method of [Gelman 1998] and from signal processing. The existing solutions are not, however, universal and a reassessment of the methods followed by alternative methods is a part of the thesis. We therefore consider a novel paradigm for Bayesian testing of hypotheses and Bayesian model comparison. The idea is to define an alternative to the traditional construction of posterior probabilities that a given hypothesis is true or that the data originates from a specific model which is based on considering the models under comparison as components of a mixture model. By replacing the original testing problem with an estimation version that focus on the probability weight of a given model within a mixture model, we analyze the sensitivity on the resulting posterior distribution of the weights for various prior modelings on the weights and stress that a major appeal in using this novel perspective is that generic improper priors are acceptable, while not putting convergence in jeopardy. MCMC methods like Metropolis-Hastings algorithm and the Gibbs sampler are used. From a computational viewpoint, another feature of this easily implemented alternative to the classical Bayesian solution is that the speeds of convergence of the posterior mean of the weight and of the corresponding posterior probability are quite similar.In the last part of the thesis we construct a reference Bayesian analysis of mixtures of Gaussian distributions by creating a new parameterization centered on the mean and variance of those models itself. This enables us to develop a genuine non-informative prior for Gaussian mixtures with an arbitrary number of components. We demonstrate that the posterior distribution associated with this prior is almost surely proper and provide MCMC implementations that exhibit the expected component exchangeability. The analyses are based on MCMC methods as the Metropolis-within-Gibbs algorithm, adaptive MCMC and the Parallel tempering algorithm. This part of the thesis is followed by the description of R package named Ultimixt which implements a generic reference Bayesian analysis of unidimensional mixtures of Gaussian distributions obtained by a location-scale parameterization of the model. This package can be applied to produce a Bayesian analysis of Gaussian mixtures with an arbitrary number of components, with no need to specify the prior distribution.

El objetivo del presente estudio es determinar el impacto de la devolución de pagos indebidos por arbitrios en la liquidez de las empresas ubicadas en la urbanización La Encantada de Villa - Chorrillos, año 2020. El trabajo se encuentra estructurado en cinco capítulos, según se detalla: Capítulo I: Marco Teórico, desarrollado con fuentes primarias mediante las cuales se ha definido los conceptos generales de las variables en estudio, sus características, relación e impacto. A continuación, en el Capítulo II: Plan de Investigación, se describe la problemática y se determina los objetivos e hipótesis generales y específicas. Luego, en el Capítulo III: Metodología de la Investigación, se define el diseño y enfoque de investigación a desarrollar y se determina el tamaño de la población y muestra con las cuales, a través de un enfoque mixto, empleando instrumentos como la entrevista en profundidad y la encuesta, se obtiene información cualitativa y cuantitativa sobre la población. Seguidamente, en el Capítulo IV: Desarrollo de la Investigación, se aplica los instrumentos previamente definidos y se presenta un caso práctico en el que se evalua el impacto de la devolución de pagos indebidos por arbitrios en la liquidez. Finalmente, en el Capítulo V: Análisis de los Resultados, se valida la hipótesis general y las hipótesis específicas a través de la evaluación de los resultados obtenidos en los instrumentos empleados y en el caso práctico, para finalmente, formular conclusiones y recomendaciones a la presente investigación. / The main goal of this investigation is to determine the impact of the refund of undue payments for Municipal Taxes on Liquidity of the companies located in La Encantada de Villa Urbanization - Chorrillos, 2020. This research is organized in 5 chapters, as detailed: Chapter I: Theoretical Framework, developed using primary sources through which we have defined the general concepts of the variables under study, their characteristics, relationships, and impact. Next, in Chapter II: Research Plan, the problematic is described, and the goals and general and specific hypotheses are determined. Then, in Chapter III: Methodology of the Research, the type of research to be carried out is defined and the size of the population and sample are determined with which, through a mixed approach, using instruments such as the in-depth interview and the survey, we obtein qualitative and quantitative information about the population. Furthermore, in Chapter IV: Development of the Research, the previously defined instruments are applied and a practical case is developed, in order to evaluate the impact of the refund of undue payments for municipal taxes on the liquidity. Finally, in Chapter V: Analysis of Results, we validate the general and specific hypotheses by examining the results obtained in the interviews with specialists, surveys, and practical case, to finally formulate the conclusions and recommendations. / Tesis

Nous avons développé et mis à l’épreuve des activités utilisant un registre basé sur des diagrammes lors de l’enseignement de la théorie de la relativité restreinte avec des élèves de terminale S. L’approche graphique est source de difficultés didactiques mais les potentialités didactiques peuvent être plus avantageuses. Une étude épistémologique sur les diagrammes utilisables en relativité restreinte permet de voir les liens importants entre les mathématiques et la genèse de la théorie. C’est le cas du diagramme de Minkowski. Nous avons également étudié les diagrammes de Brehme et de Loedel, créés beaucoup plus tard pour des raisons didactiques. Après les séances pilotes, nous avons développé un nouveau cadre théorique, permettant d’analyser plus finement les interactions développées par les élèves résolvant un problème utilisant des diagrammes en relativité restreinte. Nous avons modifié les espaces de travail mathématique (ETM) en rajoutant le cadre de rationalité de la physique à celui des mathématiques. Le cadre des ETM étendu nous a permis de concevoir plusieurs versions de séquences et de réaliser une analyse a priori de leur niveau de difficulté et a posteriori en étudiant des travaux d’élèves. L’analyse du travail de groupes d’élèves a été effectuée lors d’une séquence utilisant le diagramme de Minkowski avec GeoGebra, un logiciel de simulation graphique. Le degré de maitrise du diagramme de Minkowski a été évalué pour chaque élève du point de vue des mathématiques et de la physique. Les résultats sont prometteurs, ils montrent une appropriation réelle des concepts de la théorie de la relativité restreinte via une approche utilisant des diagrammes. / We tried to develop and test several activities using a register based on diagrams for teaching the special theory of relativity to S class of twelfth graders. The graphic approach may result it complications in learning. However, its educational potential can turn out to be more beneficial. An epistemological study on diagrams used in special relativity allowed us to report important links between mathematics and the genesis of the special theory of relativity. This is the case of the Minkowski diagram. We were also interested in two other diagrams, Brehme and Loedel, which were developed much more later for teaching purposes. Following experimental sessions, we developed a new theoretical frame to comprehensively analyse the interactions developed by students to solve a problem using diagrams in special relativity. We modified the mathematical working spaces (MWS) by adding a new frame of rationality to the existing mathematic workspace to physics. The extended frame of the MWS allowed us to plan several versions of sequences proposed to the students and realize a priori analysis of their difficulty level and a posteriori study by analysing pupils' works. We have considered several works of student groups during a sequence using the Minkowski diagram with GeoGebra, a graphic simulation software. It allowed us to estimate the degree of control of the Minkowski diagram for every student, both from the frame of rationality of the mathematics and the physical sciences’ point of view. The results are promising and they tend to show a real appropriation of the concepts of the special theory of relativity with an approach using diagrams.

[pt] A Geometria Diferencial Discreta tem por objetivo desenvolver uma teoria discreta que respeite os aspectos fundamentais da teoria suave. Com isto em mente, são apresentados incialmente resultados da teoria suave da Geometria Afim que terão suas versões discretas tratadas a posteriori. O primeiro objetivo deste trabalho é construir uma estrutura afim discreta para as redes assintóticas definidas no espaço tridimensional, com métrica de Blaschke indefinida e parâmetros assintóticos. Com este intuito, são definidos um campo conormal, que satisfaz as equações de Lelieuvre e está associado a um parâmetro real, e um normal afim que define a forma cúbica da rede e torna a estrutura bem definida. Esta estrutura permite, por exemplo, o estudo das superfícies regradas, com ênfase nas esferas afins impróprias. Além disso, propõe-se uma definição para as singularidades no caso das esferas afins impróprias discretas a partir da construção centrocorda. Outro objetivo deste trabalho é propor uma definição para as superfícies afins discretas com curvatura afim média constante (CAMC), de forma que englobe as superfícies afins mínimas e as esferas afins. As superfícies afins mínimas discretas recebem uma caracterização geométrica bastante interessane e ligada diretamente às quádricas de Lie discretas. O trabalho se completa com o principal resultado, referente à versão discreta das superfícies de Cayley, esferas afins impróprias regradas caracterizadas a partir da conexão afim induzida: uma rede assintótica com CAMC é congruente equiafim à uma superfície de Cayley se, e somente se, a forma cúbica é não nula e a conexão afim induzida é paralela. / [en] Discrete Differential Geometry aims to develop a discrete theory which respects fundamental aspects of smooth theory. With this in mind, some results of smooth theory of Affine Geometry are firstly introduced since their discrete counterparts shall be treated a posteriori. The first goal of this work is construct a discrete affine structure for nets in a three-dimensional space with indefinite Blaschke metric and asymptotic parameters. For this purpose, one defines a conormal vector field, which satisfies Lelieuvre s equations and it is associated to a real parameter; and an affine normal vector field, which defines the cubic form of the net and makes the structure well defined. This structure allows to study, e.g., ruled surfaces with emphasis on improper affine spheres. Moreover, a definition for singularities is proposed in the case of discrete improper affine spheres from the center-chord construction. Another goal here is to propose a definition for an asymptotic net with constant affine mean curvature (CAMC), in a way that encompasses discrete affine minimal surfaces and discrete affine spheres. Discrete affine minimal surfaces receive a beautiful geometrical characterization directly linked to discrete Lie quadrics. This work is completed with the main result about a discrete version of Cayley surfaces, which are ruled improper affine spheres that can be characterized by the induced connection as: an asymptotic net with CAMC is equiaffinely congruent to a Cayley surface if and only if the cubic form does not vanish and the affine induced connection is parallel.

本研究係針對會計師及會計系學生之不當學習行為是否會影響其日後對一般工作不道德行為與審計專業不道德行為之認知與意圖進行探討，並試圖瞭解兩者形成從事審計專業不道德行為意圖之考慮因素。 本研究係以問卷方式蒐集資料，其中，會計師樣本係從台北市會計師公會登錄之會計師進行隨機選取，學生樣本則係從北部四所大學會計系四年級學生為對象進行問卷調查。研究結果顯示： 一、 會計師相對於會計系學生而言，較能確定不會從事審計不道德行為，且對於不當學習行為之認知亦較學生嚴重。 二、 會計師與會計系學生若認為他人亦有從事審計不道德行為之意圖時，就愈有可能從事該審計不道德行為；且不論是會計師或是會計系學生，曾經做過愈多不當學習行為者，就愈可能存有從事審計不道德行為之意圖。 三、 對於不當學習行為認知愈不嚴重之會計師，對於一般工作不道德行為之認知亦愈不嚴重；而對不當學習行為的認知愈不嚴重之會計系學生，對於一般工作不道德行為或是對審計專業不道德行為之認知亦愈不嚴重。 / This research was aimed to examine relationship among academic misconduct, improper business practice and morally questionable behavior in auditing of CPAs and auditing students. In addition, this research also examined the factors affecting the intention of CPAs and auditing students to behave unethically in auditing. The data were collected by questionnaires. The CPA samples were chosen randomly from CPAs registered in the CPA Association of Taipei City and the student samples were auditing students from four universities in northern Taiwan. Empirical results were summarized as follows: 1. CPAs appeared more certain about refraining from morally questionable behavior in auditing and perceived academic misconduct more seriously than auditing students. 2. When CPAs or auditing students deemed that others would breach ethics in auditing, they appeared to be more prone to do the same. Besides, if they had committed academic misconduct previously, it was more likely for them to choose morally questionable behavior in auditing. 3. CPAs who took academic misconduct less seriously perceived improper business practice less seriously. Auditing students who took academic misconduct less seriously perceived improper business practice and morally questionable behavior in auditing less seriously.