Search for dissertations about: "judgment"

Showing result 1 - 5 of 120 swedish dissertations containing the word judgment.

  1. 1. The Auditor at Work – A study of auditor practice in Big 4 audit firms

    Author : Pernilla Broberg; Högskolan Kristianstad.; Högskolan Kristianstad.; Lunds universitet.; Lund University.; [2013]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Auditing; Auditors; Practice; Profession; Structure; Judgment; Comfort; Audit quality; Audit firm; Big 4; auditors; practice; profession; structure; judgment; comfort; audit quality; audit firms;

    Abstract : By combining different aspects of auditing and by focusing on the individual auditor and observing auditors at work, this dissertation explores the auditing concept. It focuses on activities carried out by auditors in local settings and how the macro-level phenomenon of “auditing” is realised in micro-level, day-to-day audit work. READ MORE

  2. 2. The Principles-Based Feature of IFRS -Judgment and Its Impact on Accounting Quality

    University dissertation from Göteborg

    Author : Emmeli Runesson; Göteborgs universitet.; Gothenburg University.; [2010]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Principles-based standards; judgment; IFRS; international financial reporting; accounting quality; value relevance;

    Abstract : .... READ MORE

  3. 3. A data-driven decision support system for coherency of experts’ judgment in complex classification problems The case of food security as a UN sustainable development goal

    University dissertation from Borlänge : Dalarna University

    Author : Rueben Laryea; Högskolan Dalarna.; [2018]
    Keywords : NATURVETENSKAP; NATURAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Coherence; Efficiency; Decision Support System; Multi-Criteria; Risk; Classification Model; Decision Makers; Judgment; Alternatives; Prediction; Data; Integrate; Imprecision; Food Security; UTADIS; Complex Systems – Microdata Analysis; Komplexa system - mikrodataanalys;

    Abstract : Everyday humans need to make individual or collective decisions. Often the decisions aim at achieving multiple goals (thus involving multiple criteria) and rely on the decision maker(s)’ intuition, internal data, as well as external sources of data. READ MORE

  4. 4. Disclosures and Judgment in Financial Reporting - Essays on accounting quality under International Financial Reporting Standards

    University dissertation from Göteborg : University of Gothenburg

    Author : Emmeli Runesson; Göteborgs universitet.; Gothenburg University.; [2015]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting quality; Judgment; Disclosures; Principles-based Accounting; Employee Benefits; Credit losses;

    Abstract : As capital markets become more integrated and globalized, standard setting in financial accounting faces multiple challenges. Financial accounting standards must adapt and change in ways that make them usable to firms in varying institutional and economic settings, and by extension, make the financial state- ments produced under those standards useful to capital market participants worldwide. READ MORE

  5. 5. Change in the Pharmaceutical Industry : Aspects on Innovation, Entrepreneurship, Openness, and Decision Making

    University dissertation from Linköping : Linköping University Electronic Press

    Author : Thomas Hedner; Linköpings universitet.; Linköpings universitet.; [2012]
    Keywords : TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; Pharmaceutical industry; Big Pharma; life sciences; drug discovery; drug development; R D; business model; innovation; closed innovation; open innovation; entrepreneurship; intellectual property; multiple stakeholders; decision making; judgment; uncertainty; go no-go; go no-go recycle; company; SME.; Läkemedelsindustri; Big Pharma; biovetenskap; läkemedelsutveckling; utveckling av läkemedel; FoU; affärsmodell; innovation; stängd innovation; öppen innovation; entreprenörskap; immaterialrätt; beslutsfattande; osäkerhet; go no-go; go no-go recycle; företag; små och medelstora företag;

    Abstract : Over the past century, the pharmaceutical industry has been a major contributor of individual and population health and societal wealth. Its products and services have contributed to longevity of large groups of patients and symptom relief from major diseases. READ MORE