Professionell skepsis är en förutsättning för en fungerande revision och för att upprätthålla kvaliteten på revisionen krävs det av revisorerna att vara professionellt skeptiska. Det finns flera faktorer som påverkar hur revisorer kan upprätthålla kvaliteten på revisionen. Bland annat har den tidspress som revisorer utsätts för visat sig ha en negativ inverkan på revisionskvaliteten eftersom revisorer till följd av tidspress kan uppvisa dysfunktionella beteenden som kan innebära att de lägger ner mindre tid än vad som faktiskt behövs för att utföra en bra revision. Vidare finns det en utmaning för revisorer i de situationer där de ska granska verkliga värden om det inte finns några marknadspriser för tillgången eller skulden och redovisning till verkligt värde ska beräknas med hjälp av interna uppskattningar och beräkningar.Tidigare studier har undersökt hur tidspress och granskning av redovisning till verkligt värde påverkar revisionskvaliteten, men inte hur den professionella skepsisen påverkas av dessa två faktorer, trots att professionell skepsis är en förutsättning för en god revisionskvalitet. Tanken med denna undersökning är därför att beskriva och analysera hur revisorers professionella skepsis påverkas av dessa två faktorer. För att besvara studiens syfte skickades enkäter ut till totalt 3477 svenska kvalificerade revisorer varav 132 användbara svar inkom. Enkäten innehöll bakgrundsinformation om respondenten, frågor om revisorers professionella skepsis, granskning av redovisning till verkligt värde samt tidspress. Tillsammans utgjorde dessa basen för studiens analys och slutsats.Utifrån resultatet kan vi konstatera att revisorerna inte upplever särskilt stor tidspress utan tycker att tidsbudgetarna är relativt uppnåeliga trots att revisorerna till viss del agerar på ett dysfunktionellt sätt till följd av den tidspress som förekommer. Vidare pekar resultatet på att revisorer anser att de står inför en utmaning när det gäller granskning av redovisning till verkligt värde. Vi kan dra slutsatsen att varken tidspress eller granskning av redovisning till verkligt värde starkt påverkar revisorers professionella skepsis. Däremot visar resultatet ett svagt negativt samband mellan professionell skepsis och granskning av redovisning till verkligt värde. Den låga svarsfrekvensen på 3,8 procent gör det viktigt att påpeka att studiensslutsatser måste dras med stor försiktighet. / Professional skepticism is a prerequisite for a functioning audit and to maintain the quality of the audit it is required by the auditors to be professionally skeptical. There are several factors that affect how auditors can maintain the quality of the audit. Time budget pressure, for example, has shown to have a negative impact on audit quality since the auditors as a result of time budget pressure may show dysfunctional behavior. This means that auditors may spend less time that is actually required to perform a good audit. Furthermore, there is a challenge for the auditors in auditing fair value measurements if there is no active market for the asset or liability and when the fair value is calculated using internal estimates and calculations.Previous studies have examined how time pressure and audit of fair value measurements have affected audit quality, but not how auditors’ professional skepticism is directly affected by these two factors, despite the fact that professional skepticism is a prerequisite for a good audit quality. The aim of this study is to describe and analyze how the auditor's professionalskepticism is affected by these two selected factors.To answer the aim of the study questionnaires was sent out to a total of 3477 Swedish qualified auditors and we got 132 useful answers. The questionnaire included background information of the respondent, questions about auditor's professional skepticism, audit of fair value measurements and time budget pressure. These questions formed the base of the study's analysis and conclusionThe results indicate that auditors does not experience great time budget pressure but feel that the time budgets are relatively attainable although they still to a certain extent show dysfunctional behavior as a result of time budget pressure. The result also indicates that auditors feel that they face challenges when auditing fair value measurements. Further, we canbased on the result conclude that neither time budget pressure nor audit of fair value measurements strongly influence auditors’ professional skepticism. The results however, show a weak negative correlation between professional skepticism and audit of fair value measurements. The study's low response rate of 3.8 percent means that the results must be interpreted with great caution. / <p>160603</p>

The purpose of this study was to investigate Corporate Social Responsibility (CSR) as a contribution tool to the future practices of corporate marketing communications. Another aim was to discover the current practices of CSR within corporate marketing communications with a specific focus on corporate and stakeholder value creation gained through this merging of two disciplines. Finally, the possibility of creating future competitive advantages through the use of CSR in marketing communications was also examined. The author applied a qualitative interview questionnaire as well as a quantitative survey study as primary research methods conducted for the purpose of this thesis. The interview questionnaires focused on the internal stakeholders' point of view on CSR as a marketing tool, while the survey study examined customer and external stakeholders' interest in current practices and value of CSR. The primary research was complemented by a broad literature review on the subjects of corporate marketing communications and corporate social responsibility. The main results revealed by the literature reviews and empirical research showed that corporate social responsibility has gained increasing value amongst business practitioners and external stakeholders. It was found that CSR can be executed most efficiently though public relations, and thus it helps sustain a sound corporate identity, brand, image and reputation, resulting in stakeholder loyalty and corporate value. The key findings of the research proposed that the proper use of CSR within marketing communications, by developed mid- and large-size organizations, could result in future competitive advantages in the market place. The principal concluding remark of the author was to highlight the importance of corporate social responsibility practices in marketing communications, with respect to value creation. This thesis aims to create motivation for further empirical research and development.

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Climate change denial is a widely spread phenomenon in the United States that has for decades shaped the country's response to the numerous environmental challenges it has been facing. This thesis deals with the role of the American fossil fuels lobby in the analyzed matter, as it constituted the main force behind its rise. The main goal of the thesis is to prove that the success of the climate change denial orchestrated by the fossil fuels industry was enabled by its ties to the political establishment. Moreover, it argues that this was done by using professionally drafted strategies, which turned a once-widely-accepted fact - backed by a scientific consensus - into a matter of debate, opinion, politics, ideology, and identity. In order to do that, the thesis firstly covers the historical development of the climate debate in the United Sates. It looks at the major milestones in the country's approach in dealing with the problem of the environment as well as the emergence of the climate change denial campaign itself. Secondly, it analyzes the various connections between U.S. politics, special interests, and climate science from the 1970s until the end of the George W. Bush Administration. Next, it introduces the specific tactics and methods employed by the climate change denial campaign. Moreover,...

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This thesis is a comparative study of the approaches to mental tranquility advanced by the Pyrrhonian skeptic Sextus Empiricus and Huineng, the historically recognized Sixth Patriarch of the Southern Zen School. Relying on the Outlines of Pyrrhonism and the Platform Sūtra of the Sixth Patriarch, the principle texts of the Pyrrhonian and Zen schools respectively, I argue that the Pyrrhonian skeptic’s method of attaining ataraxia (“unperturbedness”) via the use of opposing arguments is essentially identical to that of the Sixth Patriarch Huineng’s employment of “opposition pairs.” Finally, in addition to contextualizing the schools historically, I compare their respective positions on ethical and metaphysical statements.

Notre étude s'attache à reconnaitre en Thompson Clarke, le précurseur d'un contextualisme épistémique puissant qui rend compte de l'applicabilité conceptuelle et ce que prétendent signifier les philosophes. En effet, Clarke examine les définitions épistémologiques traditionnelles à propos de la nature des concepts, du philosopher, de l'ordinarité et du scepticisme. En étudiant la nature de l'épistémologie traditionnelle, il ambitionne de substituer à la méthode austinienne, sa propre méthode d'examen des présupposés concernant la nature de l'expérience et du langage. Il défend ainsi une philosophie de la connaissance programmatique qui nous interroge sur ce que nous faisons avec nos concepts en matière de connaissance. Elle peut être réalisée à partir de l'examen du legs du scepticisme, à savoir : un nouvel éclairage apporté à la nature et aux procédures du scénario sceptique montre manifestement que la prétendue objectivité attribuée à l'ordinarité n'est que superficielle ou relative. L'idée clarkienne de relative non-objectivité n'est en aucune mesure identifiable ou réductible à un relativisme ou à un subjectivisme épistémique. Selon Clarke, il n'existe pas de traits internes à l'expérience. Il suggère simplement que l'existence des objets nous est confirmée à partir de traits caractéristiques que nous discernons, reconnaissons et identifions comme tels. Ces traits qui caractérisent les objets nous permettent d'établir l'applicabilité des concepts. Or, l'ordinarité n'a pas proprement de traits qui la restreindraient à être de telle ou telle manière, comme le prétendent les philosophes et les sceptiques. Cette prétention relève d'un rêve d'une complétude intégrale de la concevabilité de la structure de l'ordinarité partagé implicitement par les épistémologues et leurs détracteurs, les sceptiques. Le rêve et la veille ne sont pas deux expériences au sein d'un genre qu'il suffirait d'identifier. Tout comme le rêve n'a pas de traits caractéristiques qui viendraient déterminer son application ou sa non-application, l'ordinarité n'a pas de traits en propre qui nous permettent fondamentalement de déterminer et de fixer, ni une limite à celle-ci, ni une frontière absolue entre le philosophique et le non philosophique. Pour ces raisons, selon Clarke, nous ne savons pas foncièrement, ni ce qu'est un concept, ni pourquoi les concepts et leurs applications, comme ceux de Plain et de Philosophical, sont susceptibles d'être sensible au contexte. / Our study focuses on the recognition that Thompson Clarke was the precursor of a powerful epistemic contextualism which gives an account of conceptual applicability and what philosophers claim to mean. Clarke examines the traditional epistemological definitions pertaining to the nature of concepts, of philosophizing, of ordinarity and of skepticism. By studying the nature of traditional epistemology, his ambition is to substitute his own method for examining presuppositions with regard to the nature of experience and of language for that of Austin. He thus defends a philosophy of programmed understanding which makes us look at what we do with our concepts regarding understanding. It can be achieved by an examination of the legacy of skepticism, i.e. a new light thrown on the nature and the procedures of the skeptic’s scenario manifestly show that the so-called objectivity attributed to ordinarity is only superficial or relative. The Clarkian idea of relative non-objectivity is in no way identifiable with, or merely reduced to, epistemic relativism or to epistemic subjectivism. According to Clarke, experience has no internal features. He simply suggests that the existence of objects is confirmed by characteristic features that we discern, recognize and identify as such. These features which characterize objects enable us to establish the applicability of the concepts. However, ordinarity does not strictly have features which would restrict it from being thus or thus as philosophers and skeptics claim. This claim belongs to a dream of a completedness of the conceivability of the structure of ordinarity shared implicitly by the epistemologists and their detractors, the skeptics. The states of dreaming and waking are not two experiences of a type which it suffices to identify. Just as the dream does not have characteristic features which will determine its application or its non-application, ordinarity does not have features of its own which fundamentally enable us to determine and to fix either a limit to it, or an absolute boundary between the philosophical and the non philosophical. For these reasons, according to Clarke, we don’t really know what a concept is, nor why concepts and their applications, such as those of the Plain and of the Philosophical, are likely to be context-sensitive.

科学研究費補助金 研究種目:基盤研究(C)(2) 課題番号:14510010 研究代表者:金山 弥平 研究期間:2002-2004年度

科学研究費補助金 研究種目:一般研究(C) 課題番号:05801001 研究代表者:金山 弥平 研究期間:1993-1995年度

Zugl.: Paderborn, Universiẗat, Diss., 2006.