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Showing result 1 - 5 of 164 swedish dissertations matching the above criteria.

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

   Author : Pernilla Broberg; Anne Loft; Torbjörn Tagesson; Bino Catasús; Företagsekonomiska institutionen; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Auditing; Auditors; Practice; Profession; Structure; Judgment; Comfort; Audit quality; Audit firm; Big 4; Auditing; auditors; practice; profession; structure; judgment; comfort; audit quality; Big 4; 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

4. 2. Communities of Judgment : Towards a Teleosemantic Theory of Moral Thought and Discourse

   Author : Karl Bergman; Sharon Rider; Andrew Reisner; Marc Artiga; Uppsala universitet; []
   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

5. 3. Integrating Probability- and Value Information in Judgment and Decision-Making under Risk : Cognitive Processes, Competence, and Performance

   Author : Philip Millroth; Peter Juslin; Bettina Von Helversen; Uppsala universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Judgment; Decision-making; Risk; Cognition; Information pro-cessing; Information integration; Psychology; Psykologi;

   Abstract : Many instances in human affairs involve considering the value of different outcomes and the probability (or risk) of these outcomes occuring (e.g., gambling, financial decision-making, medical decision-making, criminal behavior). READ MORE

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

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

   Abstract : .... READ MORE

7. 5. 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

   Author : Rueben Laryea; Kenneth Carling; Lena Nerhagen; Högskolan Dalarna; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; NATURVETENSKAP; NATURAL 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