Search for dissertations about: "Disclosure control"

Showing result 1 - 5 of 41 swedish dissertations containing the words Disclosure control.

2. 1. Internal Control : A study of concept and themes

   Author : Olof Arwinge; Fredrik Nilsson; Nils-Göran Olve; Stuart Turley; Uppsala universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Internal control; Intern styrning och kontroll; Business Studies; Företagsekonomi;

   Abstract : The concept of internal control has developed along with audit practice. As demands have been made for greater accountability in corporate governance, the significance of internal control systems in companies has increased. READ MORE

4. 2. Internal Control : A Study of the Concept and Themes of Internal Control

   Author : Olof Arwinge; Fredrik Nilsson; Nils-Göran Olve; Linköpings universitet; []
   Keywords : TECHNOLOGY; TEKNIKVETENSKAP; Economic Information Systems; Ekonomiska informationssystem;

   Abstract : This thesis studies the accounting and auditing approach to control where the concept of internal control has developed along with the theory and practice of accounting and auditing and its stated objectives. In this context, internal control has traditionally been regarded as a means of ensuring financial reporting quality as well as a way of preventing and detecting fraudulent activity. READ MORE

5. 3. Some Contributions to Statistical Disclosure Control

   Author : Michael Carlson; Mark Elliot; Stockholms universitet; []
   Keywords : NATURVETENSKAP; NATURAL SCIENCES; Data dissemination; Data-swapping; Disclosure control; Poisson-inverse Gaussian; Risk-per-record; Superpopulation; Uniqueness; Mathematical statistics; Matematisk statistik; statistik; Statistics;

   Abstract : An important issue associated with the release of statistical data, is the possibility of disclosing individual information about respondents. Statistical disclosure control (SDC), is the discipline that deals with methods of producing statistical data that are safe enough to be released while retaining its analytical value and also methods of assessing the disclosures risks. READ MORE

6. 4. Disclosing the Books : Evidence on Swedish publicly listed firms' accounting disclosure practices

   Author : Derya Vural; Mattias Hamberg; Nils-Göran Olve; Thomas Plenborg; Uppsala universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; disclosure; disclosure index; agency theory; ownership structure; control-enhancing mechanisms; capital-market effects; Business Studies; Företagsekonomi;

   Abstract : Disclosure of accounting information is crucial in facilitating efficient contracts in the publicly listed firm and in reducing information asymmetries in capital markets. A well-known perception in disclosure literature is that, as the separation between managers and owners increases, so does the demand for publicly available disclosure. READ MORE

7. 5. Toward Cyber-Secure and Resilient Networked Control Systems

   Author : André Teixeira; Henrik Sandberg; Karl H. Johansson; Kameshwar Poolla; KTH; []
   Keywords : TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; Cyber Security; Resilience; Industrial Control Systems; Fault-Tolerant Systems; Risk Management; Cyber säkerhet; Resiliens; Industriella Styrsystem; Riskanalys; Electrical Engineering; Elektro- och systemteknik;

   Abstract : Resilience is the ability to maintain acceptable levels of operation in the presence of abnormal conditions. It is an essential property in industrial control systems, which are the backbone of several critical infrastructures. READ MORE