Bakgrund och problem: Revisorer har blivit beroende av experter i sitt arbete på grund av den komplexitet som har uppstått kring både redovisningen och revisionen. Det är revisorn som bestämmer när en expert ska involveras och hur stor påverkan expertens arbete får på revisionen. Samtidigt är revisorns uppgift att leverera kvalitetssäker information till intressenter och det är revisorn som avgör när tillräcklig revisionskvalitet har uppnåtts. Frågan är då hur revisorn upplever att revisionskvaliteten påverkas när experter används. Syfte: Syftet med studien är att förklara hur revisorer upplever att revisionskvaliteten påverkas när experter används. Metod: Studien har i huvudsak en kvantitativ metod där enkäter har skickats ut till revisorer för att få svar på studiens syfte. För att få en djupare förståelse för experternas arbete har en kvalitativ förstudie med intervjuer genomförts. Slutsats: Vårt resultat indikerar på att revisorer upplever att revisionskvaliteten blir högre när experter används i revisionen. Resultatet från vår första regressionsmodell tyder på att när experter får mer handlingsutrymme/inflytande upplever revisorer att revisionskvaliteten blir högre. Revisionskvaliteten påverkas också svagt av i vilken omfattning revisorer tar hjälp av experter. Revisorer som tar hjälp av experter i större omfattning upplever att revisionskvaliteten blir högre. Resultatet från vår andra regressionsmodell tyder på att det enbart är expertens inflytande som leder till högre revisionskvalitet. Vårt resultat indikerar på att det enligt revisorer är värt att lägga tid och resurser på experter då de bidrar till högre revisionskvalitet. / Background and Problem: Accountants have become dependent with using experts in theirwork because of the complexity that has occurred around both accountingand auditing. It is the auditor that decides when an expertshould be included and how great of impact the experts work willhave on the audit. Meanwhile the auditor’s duty is to deliver qualityassured information to stakeholders and it is the auditor that willdecide when adequate audit quality is achieved. The question ishow the auditor experiences the influence on audit quality whenthey include experts in their work? Purpose: The purpose of the study is to explain how the auditors experiencethe influence on audit quality when they include experts in theirwork. Method: This study has mainly a quantitative method where surveys havebeen sent to auditors to obtain answers to the study’s purpose. Toget a deeper understanding of the experts work has a qualitativefeasibility study with interviews been conducted. Conclusion: Our results indicate that auditors feel that audit quality will behigher when the experts are used in the audit. The results from ourfirst regression model suggests that when the experts get moreleeway/influence auditors experience that audit the quality will behigher. Audit quality is also affected slightly by the extent towhich auditors are taking the help of experts. Accountants whotake the help of experts to a greater extent perceive that auditquality will be higher. The result from our second regression modelindicates that it’s only the expert's influence that leads to higheraudit quality. Our results indicate that, according to auditors isworth spending time and resources on experts when they contributeto higher quality audits.

Thesis (doctoral)--Technische Universiteit Delft, 1991. / Summary and vita in Dutch and English; "stellingen" in Dutch. "Stellingen" inserted. Includes bibliographical references (p. 227-252) and index.

Thesis (M.S.)--Rochester Institute of Technology, 1989. / Includes bibliographical references (leaves 137-139).

Thesis (doctoral)--Technische Universiteit Delft, 1991. / Summary and vita in Dutch and English; "stellingen" in Dutch. "Stellingen" inserted. Includes bibliographical references (p. 227-252) and index.

<p>Palliativ vård är en speciell vårdform som inriktar sig på att ge lindrande vård till patienter som lever med en livshotande sjukdom. Den inriktar sig på att lindra patientens obehag och lidande, öka välbefinnandet och skapa förutsättningar för en förbättrad livskvalité. Själva sjukdomen står inte i fokus i den palliativa vården och den erbjuds därför människor med obotlig livshotande sjukdom. <strong>Syfte: </strong>Syftet var att genom en litteraturstudie beskriva faktorer som sjuksköterskor anger upplevelsen av palliativ vård. <strong>Metod: </strong>För att ge en objektiv och systematiserad sammanfattning av den befintliga kunskapen görs en litteraturstudie. <strong>Resultat:</strong> Den palliativa vården är komplex och resultaten beskriver nio faktorer. Dessa faktorer var professionell erfarenhet och kunskap, bristande professionell erfarenhet och kunskap, stärkande relationer, kollegialt stöd, bristande förmåga att hålla professionell distans, anhörigas förnekelse, bristande samarbete mellan sjuksköterska och läkare, holistisk omvårdnad och symtomkontroll samt bristande holistisk omvårdnad och symtomkontroll. Dessa faktorer påverkade sjuksköterskans upplevelse både positivt och negativt. Positivaupplevelser var att finna mening i sitt arbete, tillfredställelse, personlig utveckling och bekräftelse. Negativa upplevelser var meningslöshet, stress, otillräcklighet och oro.</p> / <p>Palliative care is a special kind of care that focuses on giving relief care to patients that are living with life threatening diseases. The disease is no longer in focus in palliative care and it is therefore offered to people who have an incurable life threatening disease. It focuses on relieving the patient’s discomfort and suffering, increase wellbeing and create conditions for an increased quality of life. <strong>Aim</strong>: The aim was to describe factors that influence on nurse’s experience of palliative care. <strong>Method: </strong>In order to give an objective and systematic conclusion of the current knowledge a literature study was chosen. <strong>Result</strong>: The palliative care is complex and nine factors emerged that play an important role in the nurse's experiences of palliative care. These factors were professional experience and skills, lack of professional experience and skills, strengthening relationships, co-worker support, and lack of ability to keep a professional distance, relative’s denial, lack of cooperation between the nurses and doctors, holistic care and symptom control and lack of holistic care and symptom control. These factors influenced nurse’s experiences, both positive and negative. Positive experiences were to find meaning in their work, satisfaction, personal development and confirmation. Meaningless, stress, inadequacy and anxiety were negative experiences.</p>

O propósito desta dissertação é apresentar o uso da opinião de especialistas e outras questões relevantes acerca do assunto na avaliação das incertezas em estudos de análise de risco e confiabilidade, com apresentação de um estudo de caso prático. Em estudos de confiabilidade umas das principais preocupações está na determinação das frequências de ocorrência dos eventos e seu comportamento ao longo do tempo. Muitas vezes, os dados de frequência estão obsoletos, não estão disponíveis ou mesmo, não são suficientes para se avaliar a probabilidade de ocorrência de eventos. Nestes casos, a elicitação da opinião de especialista surge como uma alternativa a suplementar estas ausências de dados possibilitando assim uma melhor análise das incertezas. Baseado na condição da subjetividade, a elicitação dos especialistas tem como objetivo quantificar as incertezas a partir da experiência prévia e estado atual de conhecimento. Combinado com métodos matemáticos, a elicitação possibilita o gerenciamento de conflitos de informações de forma a atingir o consenso e possibilitar uma análise subjetiva dos problemas. / The purpose of this dissertationis to present the use of expert opinion and other relevant issues on the subjective assessment of uncertainties in risk analysis and reliability studies, presenting a practical case study. In reliability studies a major concern is to determine the frequencies of occurrence of events and their behavior through time. Often, the available data are not representative enough to evaluate the event probability or it is obsolete for use. In these cases, the elicitation of expert opinion is an alternative to supplement these data absences, Thus enabling a better uncertainties analysis. Based on the subjectivity condition, the elicitation of experts aims to quantify the uncertainty considering the previous experiences and current state of knowledge. Combined with mathematical elicitation methods, it enables the manegement of information conflicts in order to reach consensus and makes possible a subjective analysis of problems.

Issues de l’expérience, les données constituent une description brute du réel, sur le fondement desquelles s’élaborent ou se vérifient les théories scientifiques. Or, à l’étude, les interactions entre cet élément de base de la connaissance et l’ordre juridique peuvent être observées à trois stades. Au stade de la production des données, tout d’abord. En effet, quoique cette phase relève pour une large part du contrôle de la communauté scientifique, certaines règles juridiques se superposent à ce contrôle en vue d’agir sur l’orientation ou la conduite des recherches. Au stade de l’utilisation des données scientifiques ensuite, puisqu’une fois mises au jour, les données sont parfois directement appréhendées par le juge, le législateur ou par certains professionnels, qui exploitent leur pouvoir de révélation du réel. À cet égard, il faut relever que même lorsqu’elles sont incertaines, les données scientifiques ne perdent pas toute utilité, puisque si elles ne permettent pas connaître le réel, elles offrent la possibilité de s’en approcher et donc de fonder des décisions sur une vraisemblance scientifiquement étayée. Enfin, le droit a vocation à intervenir au stade de la protection des données, afin d’arbitrer entre les intérêts parfois contradictoires des scientifiques producteurs de données et de la collectivité. Les termes de cet arbitrage entre la réservation privative des données et leur valorisation collective ont été profondément renouvelés ces dernières années, avec le développement combiné du Big data et de l’Open data / Scientific data is produced by experiment, and consists in a raw description of reality, upon which basis scientific theories are developped or confirmed. Upon assesment, interactions between this basic element of knowledge and the legal order can be observed in three stages. First, at the stage of data production. Although the control of this phase falls largely under the control of the scientific community, some legal rules are added to this control, in order to influence on the direction or on the conduct of the research. Second, at the stage of the use of scientific data, because once discovered, data is sometimes directly apprehended by the judge, the legislator or by some professionals, and is then used to unveil reality. In this regard, even when uncertain, scientific data does not lose its utility, because in spite of failling to display reality, it offers the possibility to approach it and therefore to build decisions on a scientifically based likelihood. Finally, the law intervenes at the stage of data protection, in order to arbitrate conflicting interests between those who produce scientific data, and society. The terms of the arbitration between the private reservation data and their collective value was deeply renewed in recent years, under the influence of the combined development of Big data and Open data

anglicky The aim of this diploma is to describe the role of an expert psychologist witness in criminal trial and to define purpose of forensic psychological assessments. It also tries to answer current questions related to the field of psychological expert opinions. The psychological forensic expert witness is appointed in the same way as other legal expert witnesses. That means he has the same rights and obligations as them. The first chapter is therefore devoted to connoisseurship in general. It deals with the historical development of expert witnesses, current applicable legislation and upcoming legislative changes in this area. The second chapter approaches other expert witnesses in court too. It includes number of forensic experts in various fields and compares expert psychologists to psychiatrists, who often provide their opinions alongside psychologists'. The main part of the chapter is left to expert opinions. It clarifies terms such as personality, intellect, memory, motivation and dangerousness of the offender, that are the most commonly evaluated aspects. Conclusion of second chapter summarises the expert opinions in selected EU countries and the USA. The final chapter is devoted to the expert report as evidence in criminal proceedings. In addition to the description of expert witnesses...

Orientador: Marcio Luiz de Andrade Netto / Dissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Engenharia Eletrica / Made available in DSpace on 2018-07-13T23:17:40Z (GMT). No. of bitstreams: 1 Schiavini_MarcosMelo_M.pdf: 13404383 bytes, checksum: fe85c025b2fd3ced855421c365c05348 (MD5) Previous issue date: 1991 / Resumo: A tese apresenta uma contribuição para agilizar e organizar o processo de aquisição de conhecimento necessário ao desenvolvimento de sistemas Especialistas. Para tanto é descrita uma ferramenta computacional de auxilio ao processo de aquisição e engenharia de conhecimento - CAKE - que emprega um modelo do domínio durante sua interação com o especialista. O modelo é elaborado e representado com o auxílio do KADS, uma metodologia de construção de sistemas baseados em conhecimento [WIELINGA 89]. Com esse trabalho visamos obter uma ferramenta de aquisição de conhecimento que não apenas apresente as vantagens de empregar um modelo como também não tenha seu uso limitado a apenas um domínio particular. Para tanto concebemos uma ferramenta que deixa explícito o modelo utilizado para guiar o processo de aquisição de conhecimento. O engenheiro do conhecimento pode alterar a ferramenta para adequá-la às suas necessidades / Abstract: The theses presents a contribution to facilitate and to organize the knowledge acquisition process necessary in the development of Expert Systems. A computer aided knowledge acquisition and engineering tool - CAKE -that employs a domain model in its interaction with the expert is proposed. The model is constructed and represented with the help of KADS, a methodology to construct knowledge based systems [WIELINGA 89]. It is intended, with this work, to obtain a knowledge acquisition tool that not only has the advantages of using a model, but also does not have its applicability limited to a particular domain. For this purpose, we have conceived a tool that leaves explicit the model used in guiding the knowledge acquisition processo The knowledge engineer is able to modify the tool to make the necessary adaptations for his further needs / Mestrado / Mestre em Engenharia Elétrica

Pierre Quesnay (1895-1937) est un acteur important mais méconnu de la vie financière internationale de l'entre-deux-guerres : "docteur de la monnaie" au chevet des monnaies en déroute après la première guerre mondiale, en particulier en Autriche, puis au secrétariat général de la SDN, acteur de l'ombre de la stabilisation Poincaré, comme secrétaire général du gouverneur Moreau (entre 1926 et 1928), brillant directeur du service des Etudes de la Banque, il est, à partir de 1930, le premier directeur général de la Banque des Règlements Internationaux, issue du plan Young dont il fut l'un des principaux négociateurs. Edition d’un fonds privé familial totalement inédit, constitué notamment des carnets que Quesnay a remplis de 1912 à 1937, ce travail est une tentative de biographie intellectuelle d’un expert financier international de l’entre-deux-guerres. En tentant de saisir quel est son « outillage » intellectuel (l’évolution de son libéralisme devant les conséquences économiques de la guerre) ainsi que quels sont ses réseaux (proximité avec Jean Monnet…), on aboutit d’une part à la question des échelles dans lesquelles il déploie son intense activité, et notamment par rapport à sa dimension transnationale. D’autre part, se pose la question centrale, toujours actuelle, du rapport du politique et de l’expert. / Pierre Quesnay (1895-1935) is an important actor, although he’s not known for being part of the international financial life of the interwar period : « doctor of the money », first healing currencies in dissaray after the First World War, especially in Austria, then, at the SDN general secretariat. Acting in the shadows for the Poincaré’s stabilisation, as the general secretary of the Governor Moreau (between 1926 and 1928), brilliant Head of the Economic Analysis Department of the Banque of France, he is, starting from 1930, the first general manager of the BIS,originating from the Young plan, plan of which he was one of the main negociators. Edited from private familial archives which are totally unprecedented, including notebooks that Quesnay filled from 1912 to 1937, this work is an attempt of an intellectual biography of an international financial expert of the interwar period. By trying to understand what is his intellectual « tooling »(the evolution of his liberalism in view of the economical consequences of the First World War) as much as which are his networks (his proximity with Jean Monnet…), we come to the point, of the scales where he implements his intense activity, notably through his transnational dimension. On the other hand remains the central question, still actual, of the relation between the politician and the expert.