Senast som revisionsplikten var föremål för aktiebolagskommitténs arbete var 1995. Skälet som angavs då för inskränkning av revisionsplikten var att revisionen innebar en kostnad för företagen. Vid det tillfället skedde inga ändringar då revisionsplikten ansågs förhindra ekonomisk brottslighet i framförallt de mindre bolagen med ett litet aktiekapital. Vid ett möte i mars 2007 betonade det Europeiska rådet kraftiga gemensamma insatser för att minska de administrativa bördorna för företag. Det betonades att små och medelstora företags kostnader för revision och redovisning är särskilt betungande. Den 1 november 2010 avskaffades revisionsplikten i Sverige för aktiebolag som underskrider två av tre följande värden: 3 mnkr i nettoomsättning, 1,5 mnkr i balansomslutning och tre anställda.Uppsatsen fokuserar på hur aktören redovisningskonsult har påverkats av den frivilliga revisionen och följande fråga kan ställas: Innebär den frivilliga revisionen att auktoriserade redovisningskonsulter kan komma att få en alltmer framträdande och betydande roll bland de mindre bolagen och intressenterna och i sådana fall hur?Syftet med denna studie är att övergripande undersöka och belysa redovisningskonsultens mer framträdande roll och ansvar efter det att reglerna om frivillig revision trätt i kraft. I studien har vi även försökt klarlägga om redovisningskonsulten har fått något indirekt ökat ansvar efter det att reformen trätt i kraft och hur det kan ha påverkat intressenterna. Avsikten med litteraturgenomgången är att belysa samt är att ge en översiktsbild av redovisningskonsulten.Empirin består av kvalitativa intervjuer som har genomförts med intressenter som har påverkats av den frivilliga revisionen. Det empiriska materialet har sammanställts för att sedan analyseras genom vår fördjupade litteraturgenomgång. Från resultatet som framkommer ur vår analys kan slutsatsen dras att den frivilliga revisonen leder till att den auktoriserade redovisningskonsulten kommer få en mer betydande roll. Den nya situationen kommer att leda till omstruktureringar i branschen och redovisningskonsultens roll och ansvar blir mer framträdande. Studiens avsikt och resultat bidrar till att lyfta fram och skapa en helhetsbild av redovisningskonsulten som kan sättas in i en större kontext inom redovisningen. / Program: Civilekonomprogrammet

O objetivo da pesquisa é verificar como a relação entre as instituições convenentes e o governo central influencia a gestão e o monitoramento dos contratos de transferências voluntárias de políticas públicas sociais. Assim, a partir dos fundamentos de complementariedade das teorias dos custos de transação (TCE) e da agência (TA) defendido nos trabalhos de Williamson (1981) e Williamson (1983), dos modelos teóricos de McCubbins & Page (1987) e Horn (1995) e as pesquisas empíricas de governança em contratos de serviços públicos sociais (Van Slyke, 2002; Van Slyke, 2003; Fine et al., 2016; Lecy & Thornton, 2016), a tese analisa os aspectos dos custos de transação da governança das relações contratuais e a eficiência contratual, considerando que os contratos possuem custos associados ao desenho, à implementação, ao monitoramento (Zylberztajn; 1995). Assim, esta pesquisa foi desenvolvida considerando a relação de agência, por meio de variáveis representativas das escolhas institucionais das organizações convenentes (os tipos de organizações convenentes) e os custos de transação, por meio das variáveis relacionadas às características contratuais (convênios). Para o desenvolvimentoda pesquisa, foram coletados e analisados, individualmente, 756 convênios de transferências voluntárias. Após a confecção do banco de dados, foram utilizados os conceitos de cohort e information value assim como procedimentos estatísticos exploratórios e confirmatórios, tais como análise de correspondência, análise fatorial e modelos hierárquicos e tradicionais, lineares e não lineares. Os achados da pesquisa corroboram com a tese de que a relação de agência entre as instituições convenentes e o governo central explica (i) o repasse efetivo do governo central; (ii) a gestão, o controle e o monitoramento dos contratos firmados; e (iii) a aprovação dos planos de trabalho submetidos à análise do governo central. / The aim of this research is to verify how agency relation between institutions and the federal government impacts the management and monitoring of the voluntary transference contracts of employment and solidarity economy policies. The fundamentals from theories of agency (TA) and of the transaction costs (TCE) were used supplementarly to test the hypotheses (Williamson, 1981; Williamson, 1983) with theoretical models from McCubbins & Page (1987) and Horn (1995) and substantiating the empirical analysis of the research of contract relations governance (Van Slyke, 2002; Van Slyke, 2003; Fine et al., 2016; Lecy & Thornton, 2016). To develop the present research, 756 voluntary transference contracts were individually collected and analyzed. After databse construction, exploratory and confirmatory statistic procedures were used, such as analysis of correspondence, and linear and non-linear hierarchical and traditional models. The research findings corroborate the thesis according to which the prior relation between institutions and the federal government helps to explain (i) the effective transference from the federal government; (ii) the management, control and monitoring of contracts signed; and (iii) the approval of work plans submitted to the federal government analysis.

Submitted by Leticia Schettini (leticia@ufrrj.br) on 2016-10-04T14:27:06Z No. of bitstreams: 1 2005 - Ricardo Martinez Tarr?.pdf: 741184 bytes, checksum: 1a3cc666f5aa519958cd7cacafdbd30f (MD5) / Made available in DSpace on 2016-10-04T14:27:06Z (GMT). No. of bitstreams: 1 2005 - Ricardo Martinez Tarr?.pdf: 741184 bytes, checksum: 1a3cc666f5aa519958cd7cacafdbd30f (MD5) Previous issue date: 2005-03-11 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior-CAPES / The experiment was conducted at the Experimental Station of CEPLAC, located in the South of Bahia State (CEPLAC/CEPEC/ESSUL), set as a entirely randomized design with 6 treatments and 3 repetitions. The treatments consisted of 2 pastures, one of grassonly Brachiaria humidicola (Rendle) Schweickt, and the other of B. humidicola consorted with Desmodium ovalifolium Wall cv. Itabela, each grazed at 3 different stocking rates of 2, 3 and 4 animals per hectare. Estimates of animal intake under grazing were made at two occasions during the year (August and November of 1995). Six oesophagus-fistulated steers were used for sampling of the consumed forage, and 36 animals were fed with 10 g of Cr2O3 each day, for 21 days. The ?in vitro? digestibility of dry matter, total nitrogen, and natural abundance of 13C were analyzed in the fistula samples. At the same time, the productivity of the pastures and their botanical composition was measured. The presence of the legume D. ovalifolium in the pastures of B. humidicola increased the protein content of the forage ingested by the animals by 64%. The dry matter intake was affected negatively by the presence of the legume due to its low palatability, however the proportion of the legume in the diet was quite significant (27 to 62%), being highest in the higher stocking rates due to the more restricted selectivity of the grazing animals. At the lower stocking rate there was a larger proportion of the legume in forage on offer. The total protein intake by the animals was higher in mixed pastures, but that didn't provide a better animal performance due to low digestibility of the legume. The rate of decomposition was very rapid (k ~ -0.081 and 0.060g g-1 day-1) P and K, and annual rates of P turnover through the litter pathway were between 13.7 and 13.2 kg P ha-1 year-1. In the grass-only pastures, as stocking rate increased from 2 to 3 head ha-1, P recycled in the litter decreased by 11%, but a further increase to 4 head ha-1 decreased P recycling by 6%, suggesting that beyond a certain critical level higher grazing stocking rates would lead to pasture decline if there was no N addition. High stocking rates decreased proportion of the legume in the sward, but at all rates the concentration of P in both the green and dead grass, in the forage on offer and in the litter, was higher in the mixed sward. The presence of legume in the litter resulted in increases in P and K recycled via litter deposition varying from 12.5 to 14.3 kg P ha-1 year-1 and 25.0 to 37.6 kg K ha-1 year--1. / Esse experimento foi conduzido na Esta??o Experimental de Zootecnia do Extremo Sul da Bahia (ESSUL/CEPEC/CEPLAC) obedecendo a um delineamento experimental inteiramente casualizado, com 6 tratamentos e 3 repeti??es. Os tratamentos foram estabelecidos segundo um fatorial 2 x 3, com 2 pastagens, Brachiaria humidicola (Rendle) Schweickt em monocultura e B. humidicola consorciada com Desmodium ovalifolium Wall cv. Itabela, e 3 taxas de lota??o, 2, 3 e 4 cabe?as por hectare. A estimativa do consumo animal em pastejo foi avaliada em 2 ?pocas do ano (agosto e novembro de 1995). Utilizaram-se 6 animais bovinos es?fago-fistulados para a retirada das extrusas (dietas consumidas) e 36 bovinos foram dosados com 10 g de Cr2O3 por dia, durante 21 dias. A digestibilidade ?in vitro? da mat?ria seca e a abund?ncia natural do 13C foram analisadas nas extrusas. Paralelamente, foram avaliadas a produtividade das pastagens e a sua composi??o bot?nica. O consumo de mat?ria seca foi afetado negativamente pela presen?a da leguminosa D. ovalifolium nas pastagens de B. humidicola devido ? sua baixa palatabilidade, por?m a propor??o da leguminosa na dieta consumida foi bastante significativa, sendo maior nas taxas de lota??o mais elevadas onde a seletividade dos animais foi mais restrita, apesar do fato de que na menor taxa de lota??o havia uma maior propor??o da leguminosa na forragem em oferta. O menor consumo de forragem observado nas pastagens consorciadas, n?o proporcionou menor desempenho animal, provavelmente devido ? maior oferta de prote?na oferecida pela leguminosa. As altas taxas de lota??o provocaram uma diminui??o na propor??o de leguminosas na forragem em oferta, entretanto em todas as taxas de lota??o a concentra??o de P na gram?nea verde e seca da forragem em oferta e da liteira foi maior nas pastagens consorciadas. A taxa de decomposi??o da liteira foi muito elevada, cerca de 0,081 e 0,060 g g-1 dia-1, para P e K respectivamente, acarretando uma deposi??o anual de P pela liteira entre 13,2 e 13,7 kg P ha-1 ano-1. Nas pastagens em monocultura, os aumentos na taxa de lota??o de 2 para 3 animais ha-1 e de 3 para 4 animais ha-1 causaram decr?scimos na reciclagem de P na liteira de respectivamente, 11 e 6%.Provavelmente essas altas taxas de lota??o provocam um decl?nio das pastagens devido ? menor adi??o de P ao sistema solo. A presen?a da leguminosa nas pastagens provocou um aumento significativo na reciclagem de P pela deposi??o da liteira variando de 12,5 a 14,3 kg P ha-1 ano-1 e 25,0 a 37,6 kg K ha-1 ano-1.

Är den upplevda introduktionen för nyanställda en ny faktor som bör tas med i förståelsen kring tidig frivillig avgång? Hög personalomsättning har både en ekonomisk och social negativ påverkan på företag. Att det många gånger är den högpresterande personalen som lämnar företaget är ett fenomen företag i allra högsta grad vill undvika. Ämnet är högaktuellt i dagens samhälle. Tidigare forskning inom området har fokuserat på att finna gemensamma faktorer som påverkar beslutet till tidig frivillig avgång, där en av de vanligaste studerade faktorerna är arbetstillfredsställelse. Den här studiens syfte var att se om en upplevd introduktion var en faktor som bör räknas med bland dessa tidigare faktorer. Målgruppen av deltagare var tidigare anställda som redan hade slutat på ett företag. En enkätundersökning gjordes på 38 tidigare anställda med hjälp av en webenkät. Resultatet visade att det fanns en signifikant skillnad på den upplevda introduktionen mellan grupper baserat på anställningstid. Den grupp som skattade sin upplevda introduktion som lägst var gruppen med kortast anställningstid. Vilket tyder på att den upplevda introduktionen bör tas med som en påverkande faktor vid tidig frivillig avgång. Studiens fynd tillsammans med tidigare forskning ger en bra indikator på vad företag behöver jobba med i framtiden för att förhindra tidig frivillig avgång. Därmed lyckas behålla sin högpresterande personal och då minska kostnader för oönskad personalomsättning. / Is the introduction for new employees a new factor that should be included in the understanding of voluntary turnover? High staff turnover has both an economic and social negative impact on companies. The fact that it is often the high-performing staff who leave the company is a phenomenon companies want to avoid. The subject is highly topical in today's society. Previous research in the field has focused on finding common factors that affect the decision on voluntary turnover, where one of the most commonly studied factors is job satisfaction. The purpose of this study was to investigate whether the introduction was a factor that should be counted among these earlier factors. The participants were former employees who had already left a company. A survey was conducted on 38 former employees using a web survey. The result showed that there was a significant difference in the perceived introduction between groups based on employment time. The group with the lowest score in perceived introduction was the group with the shortest employment time, suggesting that the perceived introduction should be included as an influencing factor in voluntary turnover. The study's findings together with previous research provide a good indicator of what companies need to work with in the future to prevent early voluntary turnover. Thus, it manages to maintain its high-performing staff and reduce costs for unwanted staff turnover.

Thesis (MPH.) --University of Limpopo, 2009 / Please refer to the document

Within the U.S. sales industry, organizational productivity has decreased due to employee job dissatisfaction and increased voluntary turnover intentions (VTIs). Some leaders in the industry lack knowledge about the relationship between intrinsic and extrinsic job satisfaction, and the negative effect on employees' VTIs. The purpose of this correlational study was to examine whether intrinsic and extrinsic job satisfaction significantly predicted retail sales employees' VTIs. The Minnesota Satisfaction Questionnaire (MSQ) and the Turnover Intentions Scale (TIS-6) were used to collect data from full- or part-time employees in the U.S. retail sales industry. The theoretical framework was based on Herzberg's motivation-hygiene theory. The results of a multiple regression analysis indicated that a combination of intrinsic and extrinsic job satisfaction, F (2, 87) = 3.51, p = .034, R2 = .08), significantly predicted employees' VTIs. However, extrinsic job satisfaction (t = 2.05, p = .034) was the only statistically significant predictor. Business leaders, who understand the factors that increase extrinsic job satisfaction, may increase retention within the organization, provide workforce stability, improve organizational and economic growth, and decrease costs related to job satisfaction and VTIs. The implications for social change include helping to reduce the economy's unemployment rate and improve relationships between the employees, their families, and their communities include (a) improving employees' and stakeholders' perceptions of their organization in the community and (b) improving employees' well-being by understanding the job satisfaction factors that improve their morale.

Voluntary employee turnover is a challenging problem for manufacturing leaders. Leaders today are challenged to find and retain human capital to remain competitive. The lack of strategies to reduce voluntary turnover among manufacturing leaders has contributed to high turnover rates and increased costs for manufacturing firms. The purpose of this multiple case study was to explore the strategies that some southeastern Wisconsin manufacturing leaders used to reduce voluntary turnover. The conceptual framework supporting the study was Herzberg's 2-factor theory. Results for the study were derived from the analysis of semistructured interviews of 6 manufacturing leaders across 4 manufacturing locations, as well as company documents. Data analysis followed Yin's 5-step process and included coded results, themes derived from interview transcripts, and company documents. Credibility was ensured through member checking and triangulation of both interviews and company documents. The main themes that emerged were professional growth, salary competitiveness, and working environment. The implication for positive social change include healthy working communities through decreased voluntary turnover and greater productivity and profitability of organizations.

The U.S. military has downsized since the early 2000s and has plans to continue to decrease their forces. There are negative implications many veterans experience after discharge. Using the transition theory as the framework for this study, the purpose of this between-groups study was to explore the differences in life satisfaction scores between voluntarily- and involuntarily-discharged U.S. service members and the associations between educational attainment, social support, and length of service. The participants were honorable discharged U.S. service members. A total of 182 participants were included in this study; 141 were voluntarily discharged and 41 were involuntarily discharged. The participants were recruited through Walden's participant pool, flyers, and Facebook. The Satisfaction with Life Scale, the Multidimensional Scale of Perceived Social Support, and a demographic questionnaire were used to identify participants' life satisfaction scores, amount of perceived social support, and personal information. Based on the results of t tests and hierarchical linear regressions, there were no differences in life satisfaction scores between voluntarily and involuntarily discharged service members. Social support and educational attainment were statistically significant predictors of life satisfaction for discharged service members. The positive social change implications of this study include increasing mental health workers' awareness of U.S. service members and the factors that affect life satisfaction after discharge.

The high rates of voluntary employee turnover in software sales organizations have forced business leaders to search for strategies that reduce voluntary employee turnover. The purpose of this multiple case study was to explore the strategies of a small group of sales managers who had demonstrated reduced voluntary employee turnover in their software manufacturing companies. Ten managers from 5 software manufacturing companies who had a minimum of 5 years of management experience were recruited and participated in semistructured, face-to-face interviews. The conceptual framework included Herzberg's 2-factor theory for exploring the relationship between job satisfaction and voluntary employee turnover. Open and frequent communications, constant performance feedback, and transparency align appropriately with the tenets of Herzberg's 2-factor theory. The Yin method for analyzing data through the process of data grouping, scrubbing, and organizing resulted in the emergence of themes including communications, recognition, and the work environment. All 10 sales managers spoke extensively about the importance of these themes in reducing voluntary employee turnover. These managers 'noticed the little things,' they gladly celebrated team successes, and they visibly supported their teams through actions. Findings from this study will provide a positive influence on social change through productivity improvements resulting in lower cost products and services, improving community prosperity. Additionally, consumers may benefit from these successful managers, as they facilitate a more expedited process of new products and services to the market.

For every standard deviation of increase in employee turnover, organizations could suffer a roughly 27% decline in financial performance. Current voluntary employee turnover rates hover between 15% - 40% and the associated unquantifiable indirect costs affecting customer loyalty and creating reputational risks for business leaders. Furthermore, when employees leave an organization for another, a minimum of 95% leave with trade secrets, strategic skills, and acquired knowledge. As a result, turnover has evolved into a significant concern for organizational leaders. Using the transformational leadership concept, the purpose of this single case study was to explore the leadership strategies that bank leaders in southwestern Nigeria use to reduce voluntary employee turnover. The participants included bank leaders in southwestern Nigeria who had demonstrated experience in developing and implementing strategies for reducing voluntary employee turnover. The data collection was through person-to-person interviews with 10 bank leaders and review of the company's documents on employee turnover. The process for analyzing data was supported by word frequency analysis, coding of related phrases, and creating of themes around the codes. The themes from the study revealed that transformational leaders use the following to reduce voluntary employee turnover: remunerations and benefits, career growth and development opportunities, and roles of leadership. Reduction in voluntary employee turnover may contribute to social change by empowering business leaders with requisite strategies for employee engagement and business profitability, enhancing job creation opportunities, and improving the social and general wellbeing of families and communities.