Följande C-uppsats inom företagsekonomi behandlar ämnet ledarskap med inriktningen ledarskap inom volontärorganisationer. Studien är kvalitativ och är baserad på teorier och praktiska exempel. Syftet med uppsatsen är att undersöka hur en ledare inom en volontärorganisation bör tillämpa sitt ledarskap jämfört med en ledare över betald arbetskraft.Inledningsvis presenteras synpunkter och teorier kring ledarskap i allmänhet. Sedan följer en djupare inriktning kring ledarskap inom volontärorganisationer samt motivation. Dessa teorier är av stor vikt för analysen och resultatet i uppsatsen. Utifrån teorierna har en mall för intervjuer samt enkäter utformats, vilket datainsamlingen skett genom. Totalt genomfördes sju intervjuer där respondenterna var eventstudenter med erfarenhet inom volontäryrken. Enkäterna skickades ut till respondenter som tidigare arbetat som volontärer varav vi erhöll 50 svar. Intervjuerna samt enkäterna transkriberades och tolkades och i uppsatsen undersöks likheter och olikheter då vi drar kopplingar till teoriavsnittet. I den sammanfattande diskussionen av analys och resultat diskuteras olika ståndpunkter och samband. Uppsatsens slutsats är att de mest eftersökta egenskaperna hos en ledare är att kunna delegera, leda och kommunicera. Den mest markanta skillnaden mellan att leda frivillig och betald arbetskraft är att ledaren måste skapa en större förståelse för volontärerna och dess bakomliggande motiv till arbete, eftersom det resulterar i de rätta motivationspreferenserna. Det går även att fastställa att belöningar är ett bra medel för att motivera volontärer. Trots att motivationsfaktorerna skiljer sig åt från person till person kan vi konstatera att den viktigaste motivationsfaktorn till att arbeta som volontär är meriter. Under arbetets gång är det uppskattning och ett bra arbetsklimat som motiverar och de belöningar som kan rekommenderas är positiv respons då det skapar en bra arbetsmiljö.

Neste estudo, me propus a compreender os significados do trabalho voluntário e seus desdobramentos nas políticas públicas de acesso ao esporte e lazer dentro do Programa Escola Aberta de Novo Hamburgo. Para isso desenvolvi uma pesquisa de caráter qualitativo onde foram utilizados os diários de campo, entrevistas semi-estruturadas e análise de documentos. As idas a campo aconteceram em quatro escolas da cidade, sendo que foram realizadas doze entrevistas. Para responder ao objetivo proposto, organizei a dissertação em sete capítulos, sendo o primeiro introdutório, o segundo metodológico, o terceiro descritivo sobre o esporte e o lazer na cidade de Novo Hamburgo e sobre os preceitos do Programa Escola Aberta, o quarto sobre as identidades de Trabalho Voluntário dentro do Programa Escola Aberta de Novo Hamburgo, o quinto sobre as compreensões do esporte sobre o olhar dos trabalhadores voluntários, o sexto sobre as relações de do trabalho voluntário com políticas públicas e o sétimo apresenta realizo as conclusões do trabalho. Na descrição sobre o esporte e lazer na cidade de Novo Hamburgo, procurei demonstrar a dimensão histórica da consolidação destas políticas. Com relação ao Programa Escola Aberta, procurei fazer uma descrição do funcionamento do programa na prática e sua relação com a formulação estruturante determinada pelos documentos do Ministério da Educação. No capítulo de identidades, procuro problematizar as diferentes identidades dos trabalhadores voluntários, relacionando-as às identidades locais e globais de trabalho voluntário. No capítulo que trata sobre o esporte, caracterizo as relações entre o esporte e a inclusão social, a violência, o lazer, a educação, e as multiplicidades de representações de esportes para o programa. No capítulo que trata da relação do trabalho voluntário com as políticas públicas, pontuo a fragilidade da utilização de trabalhadores voluntários na operacionalização destas políticas, e relaciono este tipo de práticas ao pensamento político-econômico neoliberal e da terceira via, sem operar de uma forma classificatória. Demonstro ainda que ao invés de um encolhimento do estado este tipo de utilização proporciona um alargamento do alcance do estado sem levar em conta o processo de qualificação. / In this study, I propose to understand the meanings of the voluntary work and its unfoldings in the public politics of access to the sport and leisure of the Opened School Program of Novo Hamburgo. For this I developed a research of qualitative character in which field diaries, half-structuralized interviews and document analysis had been used. Field exits happened in four schools of the city being that twelve interviews had been carried through. To answer to the considered objective I organized the thesis in seven chapters, the first one is the introductory, the second is the methodological one, the third one brings description on the sport and the leisure in Novo Hamburgo city as well as the rules of the Opened School Program, the fourth is about the identities of Voluntary Work inside of the Opened School Program in Novo Hamburgo, the fifth chapter carries on the understandings of the sport form the perceptions of the voluntary workers, the sixth one treats on the relations between the volunteer work and the public policies and in the chapter seven I present the conclusions of the work. In the description on the sport and leisure in Novo Hamburgo city I searched for demonstrating the historical dimension of the consolidation of these policies. Regarding to the Opened School Program I tried to make a description of the functioning of the program in practice and its relation with the structure formulation determined by documents of the Ministry of the Education. In the chapter related to the identities I demonstrated the different identities of the voluntary workers relating them to the local and the global identities of voluntary work. In the chapter that treats on the sport I characterized the relations between the sport and the social inclusion, the violence, the leisure, the education, and the multiples representations of sports for the program. In the chapter that deals with the relation between voluntary work and public policies I aimed at to demonstrate the fragility of the use of voluntary workers in making public policies operational, also I related this type of practical to the neoliberal politic and economic thought and to the third way, without operating in a classificatory form. I demonstrated that in spite of the shrinking of the state this type of use provides a widening of the reach of the state without taking in account the qualification process. / En este estudio, me propuse comprender los significados del trabajo voluntario y sus desdoblamientos en las políticas públicas de acceso al deporte y ócio dentro del Programa Escuela Abierta de Nuevo Hamburgo. Para eso desarrolle una investigación de carácter cualitativo donde fueron utilizados los diarios de campo, entrevistas semi-estructuradas y análisis de documentos. Las idas al campo sucedieron en cuatro escuelas de la ciudad siendo que fueron realizadas doce entrevistas. Para responder al objetivo propuesto organize la disertación en siete capítulos siendo el primero introductorio, el segundo metodológico, el tercero descriptivo sobre el deporte y el ócio en la ciudad de Nuevo Hamburgo y sobre los preceptos del Programa Escuela Abierta, el cuarto sobre las identidades de Trabajo Voluntario dentro del Programa Escuela Abierta de Nuevo Hamburgo, el quinto sobre las comprensiones del deporte sobre el mirar de los trabajadores voluntarios, el sexto sobre las relaciones de del trabajo voluntario con políticas públicas y el sétimo donde realizo las conclusiones del trabajo. En la descripción sobre el deporte y ócio en la cuidad de Novo Hamburgo procure demostrar la dimensión historica de la consolidación de estas políticas. Con relación al Programa Escuela abierta procure hacer una descripción del funcionamiento del programa en la práctica y su relación con la formulación estructurante determinada por los documentos del Ministerio de la Educación. En el capitulo de identidades procuro demostrar las diferentes identidades de los trabajadores voluntarios relacionándolas a identidades locales y globales de trabajo voluntario. En el capítulo que trata sobre el deporte procuro caracterizar las relaciones entre el deporte y la inclusión social, la violencia, el ócio, la educación, y las multiplicidades de representaciones de deportes para o programa. En el capitulo que trata de la relación del trabajo voluntario con las políticas públicas procuro demostrar la fragilidad de la utilización de trabajadores voluntarios en la operacionalización de políticas públicas, bien como relaciono a este tipo de prácticas al pensamiento político-económico neoliberal y de la tercera via, sin operar de una forma clasificatoria. Demostre aún que al contrario de una reducción del estado este tipo de utilización proporciona una extensión del alcance del estado sin llevar en cuenta el proceso de cualificación.

Over the past few years, children and youths have been forced to escape their homes. On arrival in Sweden it is important that they become included into the Swedish society. The organization ‘Save the Children’ has developed a project to include these newly arrived children through organized sport activities. The main purpose of this study is to examine whether the leaders involved in this project experience that sport can promote integration for these newly arrived children. This qualitative study is based on 5 semi-structured interviews with the leaders. The main results are as follows: Most of the leaders find that this contributes to a certain level of integration in the society, the project contributes with knowledge despite some obstacles and the leaders have gained a greater cultural understanding and are assisting these children and youths in their everyday life. / Barn och ungdomar har tvingats fly sina länder de senaste åren. En viktig del när dessa barn och ungdomar kommer till Sverige är att de integreras i samhället. UngPåVäg är ett projekt skapat av Rädda Barnen som syftar till att inkludera nyanlända barn och ungdomar i idrottsföreningar. Det huvudsakliga syftet med denna studie är att undersöka huruvida ledare involverade i detta projekt, upplever att föreningslivet främjar inkludering och integrering av nyanlända samt ensamkommande barn och ungdomar. Denna kvalitativa studien baseras på fem semistrukturerade intervjuer med ledare involverade i idrottsföreningar med kopplingar till UngPåVäg. Studiens resultat påvisar att de flesta ledarna upplever att föreningslivet bidrar till en väg in i samhället för dessa barn och ungdomar, att UngPåVäg har bidragit med kunskap för att genomföra detta trots en del hinder samt att ledarna har fått en större kulturell förståelse och gör insatser utanför idrotten i sig.

Esta dissertação analisa a representação direta voluntária a partir de três âmbitos: (i) histórico, (ii) estrutural e (iii) econômico. O perfil histórico é abordado a partir de uma breve construção historiográfica do desenvolvimento da representação desde o período clássico romano, passando pela Idade Média e suas transmutações, com concessões ao brocardo romano alteri stipulari nemo potest, até a construção proposta pela pandectística germânica na figura de Laband. A construção labandiana, lapidada por Hupka, é analisada, posteriormente, sob a perspectiva civilista atual, retomando algumas propostas do modelo idealizado por Laband-Hupka e algumas críticas a este modelo, trazendo como ponto central a questão da abstração da representação em relação ao contrato de mandato e outras figuras gestórias. A figura representativa é, então, colocada sob análise econômica, sob a lupa da Análise Econômica do Direito. A análise ultrapassa a questão de economia de custos que a representação oferece, e que é de meridiana clareza, para analisar, sob a perspectiva da Teoria de Agência e da Teoria de Custos de Transação, os custos gerados por esta figura na negociação e conclusão de contratos / This dissertation analyzes the direct and voluntary representation from three different scopes: (i) historical, (ii) structural, and (iii) economical. The historic profile is broached from a brief historiographical construction of the development of representation from tha classical Roman period, through the Middle Ages and its transmutations, with concessions made to the Roman maxim alteri stipulari nemo potest, until the construction proposed by German Pandect author, Laband. The Laband construction, improved by Hupka, is analyzed, subsequently, under the present civil perspective, retaking some of the proposals of the model idealized by Laband-Hupka and some criticism to this model, bringing as central point of discussion the abstraction of representations towards the contract of mandate and other management relationships. The representative figure is, then, put under economical analysis, under the magnifying glass of Law and Economics. The analysis exceeds the matter of economy of costs that is offered by representation, and which is rather explicit, to analyze, under the perspective of the Agency Theorie and the Costs of Transaction Theorie, the costs generated by this figure in transaction and closing of contracts

Este trabalho tem como principal objetivo analisar representações de aluno, professor e de língua inglesa presentes nos dizeres de voluntários de uma ONG que promove o ensino de inglês. A leitura de trabalhos sobre o terceiro setor nos mostra que as ONGs surgem para propor soluções a problemas detectados na sociedade. Desse modo, podemos inferir que o discurso sobre o insucesso do ensino de inglês nas escolas regulares está entre os elementos que possibilitaram o surgimento da ONG analisada. O corpus do estudo foi formado pela transcrição da gravação em áudio de entrevistas com oito professores voluntários. Para a análise da materialidade linguística, utilizamos conceitos do quadro teórico da Análise de Discurso, assim como o conceito de identidade discutido na visão dos Estudos Culturais e na perspectiva psicanalítica. A análise da materialidade linguística dos dizeres revelou que houve uma mudança no discurso a respeito do voluntariado em nosso país. Nos anos 70 e 80, essa atividade era pautada principalmente por motivações políticas ou religiosas, focando os assistidos e suas necessidades. Atualmente, os dizeres revelam que o voluntariado é perpassado pela discursividade de Mercado, e que o eu voluntário é o centro das decisões. A análise também nos permitiu observar o uso de metáforas espaciais na representação de aluno como aquele que, devido as suas carências, vive uma realidade diferente da do voluntário. Para encorajar o aluno a quebrar as barreiras que limitam seu espaço, os voluntários reforçam dizeres que defendem a possibilidade de sucesso a qualquer pessoa, dependendo de seus esforços. Ao mesmo tempo em que essa atitude pode valorizar a auto-estima dos jovens, ela pode reforçar o conceito de que, caso fracassem na realização de seus objetivos, serão os únicos responsáveis. Em algumas formulações, percebemos que o inglês ensinado pela ONG será oferecido aos alunos como outros itens o são por casas assistenciais. Ou seja, assim como cestas-básicas são oferecidas a famílias que precisam de um mínimo de alimento, a organização oferecerá aos alunos o que acredita ser o mínimo de inglês necessário para que possam sobreviver em um mundo globalizado. Dessa forma, a escola regular e seu professor são representados, pelo não-dito, como aqueles que não fornecem ao menos esse inglês elementar disponibilizado pela organização. Apesar de ser representado como pouco, o inglês ensinado pelos voluntários é caracterizado como suficiente para os jovens atendidos. Não há, nos dizeres analisados, a expectativa de que esses jovens possam, caso desejem, prosseguir seus estudos após o Ensino Médio e ingressar em uma universidade de qualidade. O inglês é representado como o instrumento essencial para que os alunos possam, ao deixar a escola, ingressar no mercado de trabalho, ainda que em posições consideradas menores. A ONG e a escola regular são, portanto, representadas como espaços no quais a língua inglesa não pode ser aprendida de forma bem sucedida. Essas representações reforçam, desse modo, o lugar já estabelecido dos institutos de idiomas como o único capaz de habilitar um estudante a aprender uma língua estrangeira em seu nível comunicativo. / This work aims at analyzing the representations of student, teacher and English found in the utterances of volunteers who work in an NGO that offers English classes to young people also studying at state schools. Articles about the Third Sector argue! that NGOs are created to propose solutions for societys problems. Thus, one can infer that the discourse about the failure of the English teaching in state schools is one of the elements that motivated the creation of this particular NGO. The corpus of analysis was collected from eight audiotaped and transcribed interviews with voluntary teachers. As to the analysis of the corpus linguistic materiality, we have relied on Discourse Analysis perspective, also focusing on the concept of identity as approached by Cultural Studies and Psychoanalysis. Through the analysis of the interviews we could notice that the concept of voluntary work has changed in Brazil. In the 70s and 80s, this activity was carried out based on political or religious reasons and geared towards the people being helped and their needs. Nowadays, what is said about voluntary work is influenced by the Market Discourse, and places the volunteer in the center of decisions. The analysis also revealed the use of metaphors of space to represent the students as people who, due to their lack of certain elements, live a reality different from that of the volunteer. In order to encourage students to break down the barriers that limit their space, the volunteers assert that anyone can achieve success, depending on their efforts. This attitude can boost students self-esteem, but it can also reinforce the idea that when one fails, he or she is the only one to blame. In some utterances, we can notice that the English taught in the NGO is offered to students as other items are offered by charities. The same way food vouchers are provided to families that lack the minimum food they need, this NGO will provide students with what they believe is the minimum English necessary for them in a globalized world. Therefore, state school and the teachers who work there are represented, through the non-said, as those who do not provide students with at least the minimum English they are supposed to find in the NGO. Although it is represented as little, the English taught by the volunteers is qualified as enough for the teenagers who are students in the NGO. In the utterances analyzed we could not identify expectations that these students, in case they want to, will be able to continue studying after High School and be part of a renown University. The English language is represented as the essential instrument for students to leave school and start working, even if it is in a position considered inferior. The NGO and the state schools are, therefore, represented as places where the English language cannot be learned successfully. This way, these representations reinforce the established position of Language Schools as the only institution able to make a student learn a foreign language in its communicative level.

No description available.

Many researchers have alluded to the inequity in distribution of HIV preventive services in South Africa (SA). Other researchers have demonstrated that socio-demographic factors are main determinants of distribution of preventive services like voluntary counseling and testing (VCT) in SA. VCT is a primary HIV prevention tool through which infected persons enter the treatment, care, and support programs; identifying the impact of socio-demographic determinants (SDDs) on VCT uptake in SA could help direct VCT services to areas and individuals that need them most. The research question in this study examined what and how SDDs impact the uptake of VCT in SA using the integrated theory of health behavior change (ITHBC) as its theoretical framework. A quantitative study with a cross-sectional design using secondary data from a population-based survey by the John Hopkins Education and Health SA (2012) was conducted. In a multivariate logistic regression analysis, SDDs like province, settlement, employment, races, and age were statistically significant while marital status, education, and SES (socio-economic status) did not have statistically significant impact on VCT uptake. This study demonstrated that Black, unemployed men of low to medium SES between the ages of 15-49 years living in peri-urban and urban-informal areas of all provinces but especially Eastern Cape, Northern Cape, and North West provinces of SA had the lowest VCT uptake. This study advocates policies and programs to improve VCT distribution and accessibility in places and individuals with lowest uptake. Improved uptake will help reduce new HIV infection, HIV-associated morbidity, and mortality; as well as ensure equity, equality, and social justice in the distribution of HIV preventive services in SA.

本論文的目的，在探討我國自願性財物預測公告與公告與證券信用交易之間的關係。信用交易的增減代表使用信用交易的投資者對某特定資訊的瞭解與使用，因此實證檢視財務預測的修正行為與信用交易增減的關係，可以敏銳地瞭解，是種特定投資者在哪個時點對財務預測修正進行理性預期，並予使用且做了較實際的交易行為。因此，本研究的測試可以瞭解使用信用交易的投資者如何使用財務預測等相關資訊。據此，本研究的結果有助於了解使用信用交易的投資者如何運用自願性財務預測資訊來做投資決策。 研究期間是以民國八十四年至八十六年的資料為分析的對象，研究的結果顯示： 一、在季報（半年報、年報）公告前公佈的財務預測，好消息會引起融資顯著增加，融券增加幅度雖不如融資大，但結果亦為顯著；壞消息會使融資及融券同樣顯著增加，但融資增加幅度亦較融券顯著。 二、在季報（半年報、年報）公告後公佈的財務預測，好消息會引起融資顯著增加，融券增加幅度雖不如融資大，但結果亦為顯著；壞消息會使融資及融券同樣顯著增加，但融資增加幅度亦較融券顯著。 / This study aims to examine the relationship between an announcement of voluntary forecasts and credit transactions, including margin and short transactions. In general, an announcement of good news would attract investor to employ margin for a long position, and vice versa. Since only noisy trader can employ credit transaction in Taiwan, this study hypothesizes that investors would follow the announcement for making rational expectation. The results of this study could help understand how noisy traders use a financial forecast. This study selects the samples occurred between 1995 and 1997 to test the established hypotheses. The empirical results can be summarized as follows. ● If the announcement of voluntary forecast occurred prior to the release of quarterly, semiannual, and annual reports, both good and bad news simultaneously cause an increase of margin and short transactions during this period. However, the magnitude of margin transactions is significantly higher than that of short transactions. ● If the announcement of voluntary forecast occurred subsequent to the release of quarterly, semiannual, and annual reports, both good and bad news simultaneously cause an increase of margin and short transactions during this period; however, the magnitude of margin transaction is significantly higher than that of short transaction. Since noisy traders are essentially information follower, their judgement significantly relates to functional efficiency of informational intermediaries. These empirical results imply the function of informational intermediaries requires further improvement.

本研究藉由生命歷程觀點的特殊性，同時從鉅視層面的社會結構與歷史脈絡，以及微視層面的個人經驗，檢視老人志願服務的動態參與過程。 本研究採質性研究針對五位老人醫院志願服務者，以生命史的方式呈現其志願服務參與的過程是如何隨著生命歷程的發展而持續或變動，並陳述其變動的因素，同時以生命歷程的五個觀點(1)生命幅度發展原則、(2)行動力的原則、(3)時間與空間的原則、(4)時機原則，以及(5)連結關係原則，作為檢視每個位受訪者是如何受到鉅觀層次¬-社會脈絡、歷史事件以及用人單位的制度變革；微觀層次-個人的生命幅度、生命事件衍生的各種角色之間的競合關係；中介層次¬-志工與其他志工、工作者所產生的互動等等，此三個面向的交互作用而持續的參與志願服務。研究結果發現： 一、老人志願服務參與經驗： 首先在投入時數與服務類型部分，五位受訪者中有三位志願服務者曾參與過其他類型的志願服務，但目前僅一位受訪者持續參與其他類型的志願服務，其他兩位受訪者則僅參與醫院志願服務。其志願服務工作類型的選擇，往往受到參與動機與參與契機的影響；參與時數則受到參與單位對於時數的要求，至少每位一週都參與3個小時。其次，在參與動機部分，發現五位受訪者參與志願服務的動機主要為自我取向與人際取向的因素，且其參與動機是多元且異質的，隨著經歷不同的生命經驗，而影響其持續參與的動力。第三，在參與獲益部分，與過去研究相似，包括結交志同道合的朋友、肯定自我價值、替代性的社會角色等。最後，在而參與條件部分，本研究的受訪者不論是個人能力條件、經濟狀況或時間運用條件皆有所差異，但他們卻皆在志願服務的服務經驗中，找到展現自我價值的地方，並且獲得持續參與的動力。 二、生命歷程觀點看志願服務參與經驗： 從老人在志願服務參與經驗中，可以發現他們的參與經驗是同時受到微觀層面、鉅觀層面、人際層面三個層面的影響。且發現無論在生命中的哪個階段，都是一直持續處於動態的過程，志工會調和每個不同生活場域中的角色，讓自己在經歷生命階段的改變、角色競合的衝突時，利用各種資源與自己的能力，在自主安排之下，持續的參與至今。 / This study aims at looking for the dynamic process of the experiences of elder volunteers, and is from both macro levels: social structure and historical context, and micro level: self-experience. This study adopts qualitative research, and presents life histories of five elder hospital volunteers. The author tried to figure out what happened within the developing of their life courses and the reasons of keeping or transforming their volunteer works. The author discusses how five principles interact with interviewees in different dimensions of them and their volunteer works. The five principles are: (1) the principle of life-span development, (2) the principle of agency, (3) the principle of time and place, (4) the principle of timing, and (5) the principle of linked lives, as the view of each interviewees’ volunteer experience, Following is the discussion: 1. Participation experience of elder volunteers: Three of the five interviewees had participated in more that one type of volunteer works. However, only one of the three continues to participate in more than one volunteer works, and the other two interviewees involved in hospital volunteer work only. The author also found that there exists basic requirement for the volunteer working hours. The basic working hours, which are defined by the working units, are at least three hours a week. Secondly, the motivations of all the interviewee can be divided into self-oriented factors and interpersonal orientation factors. The motivations are diverging and continually affect the interviewees with different life experiences. Third, benefits of participation, similar to previous studies, are including the make like-minded friends, certainly self-value, and alternative social role. Although the ability, economic status, and free time of all interviewees are different from one another. All interviewees can still find their self-value and be motivated form their volunteer works. 2. The life course perspective in volunteering experience: From their participation in the volunteer experiences, the readers can find that their experiences are the composed of micro level, macro level, interpersonal level, and the impact of three levels. The readers can also found that no matter what stage in life, are continued in a dynamic process, volunteers will reconcile each of the different role of the field of life, and continue to participate until now.

本研究主要探討產業專家會計師事務所對其受查企業管理當局自願性盈餘預測品質之影響，文中自願性盈餘預測之品質分別就盈餘預測之發布意願、揭露盈餘預測方式之精確性、盈餘預測之準確性、盈餘預測之穩健性四部分來探討。本研究係以2009年之S&P 500公司作為研究對象，樣本期間為2000年至2009年。實證結果顯示：產業專家會計師事務所之受查企業相較於非產業專家會計師事務所之受查企業，較有意願去發布管理當局自願性盈餘預測，也傾向於以較具體精確之方式去揭露盈餘預測，且其盈餘預測之準確性亦較高，但其與受查企業管理當局自願性盈餘預測之穩健性則無顯著關聯性。顯示產業專家會計師事務所與其受查企業管理當局自願性盈餘預測之間存在關聯性，產業專家會計師事務所能提升其受查企業管理當局自願性盈餘預測之品質。 / This paper examines the effects of auditor industry specialization on voluntary management earnings forecasts. This paper uses the incidence of issuing voluntary management earnings forecasts, forecast specificity, forecast accuracy, and forecast conservatism to measure the quality of voluntary management earnings forecast. Based on the sample of 2009 S&P 500 companies spanning from 2000 to 2009, the results indicate that firms audited by industry specialist are more likely to issue earnings forecasts, and their forecasts are more specific. In addition, these forecasts tend to be more accurate. Taken together, the empirical evidence is consistent with the prediction that the auditor industry specialization is associated with voluntary management earnings forecasts; that is, auditor industry specialization helps to enhance the quality of voluntary management forecasts.