Search for dissertations about: "judgment"

Showing result 1 - 5 of 124 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.; Lund University.; Lunds universitet.; [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. Communities of Judgment Towards a Teleosemantic Theory of Moral Thought and Discourse

    University dissertation from Uppsala : Department of Philosophy

    Author : Karl Bergman; Uppsala universitet.; [2019]
    Keywords : HUMANIORA; HUMANITIES; Ruth Millikan; teleosemantics; biosemantics; content; descriptive content; meta-semantics; meta-ethics; cognitivism; non-cognitivism; moral objectivity; moral relativism; moral disagreement; moral psychology; evolution of morality; Filosofi; Philosophy;

    Abstract : This thesis offers a teleosemantic account of moral discourse and judgment. It develops a number of views about the function and content of moral judgments and the nature of moral discourse based on Ruth Millikan’s theory of intentional content and the functions of intentional attitudes. READ MORE

  3. 3. 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

  4. 4. 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

  5. 5. 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