57,429 research outputs found
Charlotte Lindgren intervjuar Lovisa Berg om Supplemental Instructions (SI)
No full textCharlotte Lindgren intervjuar Lovisa Berg om Supplemental Instructions (SI). En metod för samverkansinlärning för studenter.</p
The construction of Karen Karnak: The multi-author-function
No full textThis thesis is situated within the comparatively recent developments of Web 2.0 and the emergence of interactive WikiMedia, and explores the mode of authorship within a Read/Write culture compared to that of a Read/Only tradition. The hypothesis of this study is that the role of the audience has become merged with the author, and as such, represents new functions and attributes, distinct from a more conventional concept of authorship, in which the roles of audience and author are more separate. Read/Write and participatory culture, as defined by this study, is focused on collaboration, and includes the influences of D.I.Y. culture, Open-Source practices and the production of text by multiple authors. Multi-authorship presents a re-thinking of several concepts which support the notion of the individual author, since the focus of multi-authorship is not on attribution and ownership of a finished text, but on the continued malleability of a text. Modes of multi-authorship, demonstrated in the use of the pseudonyms Alan Smithee and Karen Eliot, represent declarative authors whose names signify multiple origins, whilst concurrently indicating a distinct body of work. The function of these names form an important context to this study, since primary research involves the construction of an experimental mode of multi-authorship utilising WikiMedia technology and the interaction of thirty nine participants, who are invited to create a body of work under the collective pseudonym Karen Karnak. The data generated by this experiment is analysed using aspects of Michel Foucault's author-function to identify and determine power structures inherent in the WikiMedia context. The interplay of power structures, including concepts such as identity, ownership and the body of work, affect the resulting mode of authorship and contribute to the construction of Karen Karnak, suggesting further areas of research into the emerging multi-author
Bruk av Audit Data Analytics i små- og mellomstore revisjonsselskaper
No full textInternational Auditing & Assurance Standards Board (IAASB) hevder at Audit Data Analytics (ADA) kan effektivisere revisjonen, forbedre risikovurderinger og muliggjøre kontroll av samtlige transaksjoner gjennom regnskapsåret. Videre hevder organisasjonen at slike analyser kan forbedre revisjonskvaliteten. Til tross for at det trekkes frem store fordeler ved bruk av slike analyser, tyder empirisk forskning på at bruk av ADA er begrenset. Tidligere forskning er hovedsakelig konsentrert rundt Big 5-selskapene, og det er etter vår kjennskap begrenset forskning som eksplisitt undersøker hvordan små- og mellomstore revisjonsselskaper forholder seg til ADA. Dette får støtte i tidligere empirisk litteratur, som påpeker at det er lite kunnskap om hvordan små- og mellomstore revisjonsselskaper responderer på utfordringer knyttet til økt digitalisering i revisjonsbransjen. Annen tidligere forskning understreker at små- og mellomstore revisjonsselskaper anser den teknologiske utviklingen å være en utfordring, uten at dette undersøkes ytterligere.
Formålet med masteravhandlingen er å belyse hvordan små- og mellomstore revisjonsselskaper bruker ADA. Videre undersøkes det hvilke faktorer som begrenser implementering og bruk av slike analysemetoder. Datainnsamling er utført gjennom dybdeintervjuer av personer i ledende stillinger og/eller med kompetanse innen problemstillingens tema.
Oppgavens problemstilling er todelt. Avhandlingens empiriske funn knyttet til første del av problemstillingen indikerer at små- og mellomstore revisjonsselskaper i noen til liten grad bruker ADA. Analysene er hovedsakelig begrenset til enkle analyser utført i Microsoft Excel. Oppgavens empiri er på linje med eksisterende studier. Avhandlingens empiriske funn knyttet til andre del av problemstillingen tyder på at det er flere mulige faktorer som begrenser implementering og bruk av ADA i små- og mellomstore revisjonsselskaper. Revisjonsselskapenes kundeporteføljer synes å vanskeliggjøre bruk av slike analyser. I grove trekk innebærer dette at mindre klienter har regnskapssystemer som ikke er kompatible med revisors analyseverktøy. Det er videre identifisert at små- og mellomstore revisjonsselskaper har mindre klienter hvor bruk av ADA ikke vil være hensiktsmessig grunnet lavt transaksjonsvolum. Videre tyder studien på at revisorer ikke anser revisjonsbevis generert av ADA som et tilstrekkelig og hensiktsmessig bevis alene, og at dette er en faktor som begrenser implementering og bruk av ADA. Empiri indikerer videre at mangel på analytiske ferdigheter blant revisorer skaper en høy terskel for å ta i bruk ADA, og er en begrensning for implementering og bruk av slike analyser
Bruk av Audit Data Analytics i små- og mellomstore revisjonsselskaper
No full textInternational Auditing & Assurance Standards Board (IAASB) hevder at Audit Data Analytics (ADA) kan effektivisere revisjonen, forbedre risikovurderinger og muliggjøre kontroll av samtlige transaksjoner gjennom regnskapsåret. Videre hevder organisasjonen at slike analyser kan forbedre revisjonskvaliteten. Til tross for at det trekkes frem store fordeler ved bruk av slike analyser, tyder empirisk forskning på at bruk av ADA er begrenset. Tidligere forskning er hovedsakelig konsentrert rundt Big 5-selskapene, og det er etter vår kjennskap begrenset forskning som eksplisitt undersøker hvordan små- og mellomstore revisjonsselskaper forholder seg til ADA. Dette får støtte i tidligere empirisk litteratur, som påpeker at det er lite kunnskap om hvordan små- og mellomstore revisjonsselskaper responderer på utfordringer knyttet til økt digitalisering i revisjonsbransjen. Annen tidligere forskning understreker at små- og mellomstore revisjonsselskaper anser den teknologiske utviklingen å være en utfordring, uten at dette undersøkes ytterligere.
Formålet med masteravhandlingen er å belyse hvordan små- og mellomstore revisjonsselskaper bruker ADA. Videre undersøkes det hvilke faktorer som begrenser implementering og bruk av slike analysemetoder. Datainnsamling er utført gjennom dybdeintervjuer av personer i ledende stillinger og/eller med kompetanse innen problemstillingens tema.
Oppgavens problemstilling er todelt. Avhandlingens empiriske funn knyttet til første del av problemstillingen indikerer at små- og mellomstore revisjonsselskaper i noen til liten grad bruker ADA. Analysene er hovedsakelig begrenset til enkle analyser utført i Microsoft Excel. Oppgavens empiri er på linje med eksisterende studier. Avhandlingens empiriske funn knyttet til andre del av problemstillingen tyder på at det er flere mulige faktorer som begrenser implementering og bruk av ADA i små- og mellomstore revisjonsselskaper. Revisjonsselskapenes kundeporteføljer synes å vanskeliggjøre bruk av slike analyser. I grove trekk innebærer dette at mindre klienter har regnskapssystemer som ikke er kompatible med revisors analyseverktøy. Det er videre identifisert at små- og mellomstore revisjonsselskaper har mindre klienter hvor bruk av ADA ikke vil være hensiktsmessig grunnet lavt transaksjonsvolum. Videre tyder studien på at revisorer ikke anser revisjonsbevis generert av ADA som et tilstrekkelig og hensiktsmessig bevis alene, og at dette er en faktor som begrenser implementering og bruk av ADA. Empiri indikerer videre at mangel på analytiske ferdigheter blant revisorer skaper en høy terskel for å ta i bruk ADA, og er en begrensning for implementering og bruk av slike analyser.International Auditing & Assurance Standards Board claims that Audit Data Analytics (ADA) can streamline the audit industry. Improved risk assessments, improved effectiveness and enabling collection of audit evidence are consequences from implementing ADA. By implementation of ADA, all transactions throughout the year is controlled and audited. Therefore, the audit quality has potential to improve through implementation of such analytics. Even though the predictions shown by empirical research foresee positive consequences by implementation and usage, the use of ADA are limited. The majority of research on the field is concentrated on the Big 5-firms. From our knowledge on the field, there is a shortage of research that explicitly focuses on how small and medium-sized audit firms stands on usage of ADA. This is backed up by empirical literature which expresses the lack of knowledge on how small and medium-sized audit firms handles the increased digitalization in the audit industry. Furthermore, empirical research on the field underlines that small and medium-sized audit firms regards the technological development as a substantial challenge, but this has not led to further research on the subject.
The purpose of this master thesis is to illuminate on how small and medium-sized audit firms use ADA in the planning and execution phase of auditing. Further we examine which factors restrict implementation and usage of ADA by small and medium-sized firms. The data collection is done through in-depth interviews of people in leading positions or with competence regarding the stated themed issues.
The empirical findings of the thesis related to the first part of the issue, indicates that small and medium-sized audit firms in some or little degree use ADA in audit. The analysis is limited to very simple analysis done in Microsoft Excel. Empirical findings in the thesis are equal to previous research. Further, the empirical findings in the second part of the issue implies that there are different possible obstacles in implementation and usage of ADA in small and medium-sized audit firms. Empirical findings suggest that large parts of the company’s customer portfolio restrict the use of ADA. This basically means that smaller clients have accounting systems that are not at an adequate technological level. It has further been identified that small and medium-sized audit films have many small clients where the use of such analysis will not be expedient due to the size of the clients. Another empirical finding is that audit evidence generated by ADA is not considered sufficient and appropriate audit evidence alone and is for that reason used as a supplementary audit evidence to other traditional evidence. In other words, this does not make the audit more efficient and therefore it is potential restrict to the implementation and usage of such analysis. Further empirical findings indicate that a lack of analytical skills among auditors has generated a high threshold for using analytical tools and this could potentially be a restrict to the implementation and usage of ADA
Gibrat's law redux: Think profitability instead of growth
No full textThe basic philosophy behind Gibrat's rule of proportionate effect has been to find some common mechanism in the growth process of business firms, based on the idea that growth rates are independent of size and drawn from the same distribution. After decades of research, however, it seems fair to say that the 'law' fails to provide a universal mechanism for the growth of firms. Here we take the position that it is more plausible for Gibrat's approach to apply to firm profitability rather than firm growth, in line with the classical idea of economic competition as a dynamic process of capital reallocation. Considering a sample of more than five hundred long-lived US corporations from virtually all sectors, we compare the statistical properties of growth and profit rates over a time span of thirty years, and find that profit rates and their volatilities are independent of size, which is not true of growth rates. We also find that the empirical densities of both profitability and growth can be described by exponential power (or Subbotin) distributions, but there are pronounced differences in their parameterizations and autocorrelation structures. We argue that a recently proposed diffusion process not only reproduces the cross-sectional distribution of profit rates, but is also consistent with the empirical time series of individual firms and their autocorrelations. In the natural sciences such a situation is commonly referred to as a statistical equilibrium, while econometricians speak of ergodicity and stationarity. Our economic interpretation of this property is that all surviving firms are subject to the same competitive pressures of capital reallocation, irrespective of their industry or particular line of business. They all face the same profitability benchmark and volatility, while their idiosyncratic efforts merely have an effect on the persistence of abnormal profits. In other words, survivors have to participate in the same game and can only choose to do so at different 'speeds'. We conclude with the empirical observation that the speed of convergence from abnormal profits to the system-wide average depends negatively on firm size, diversification, and capital intensity
Responding to lethal violence: RCMP use of deadly force
No full textNot peer reviewedContemporary police officers face the challenge of intervening in community crises while maintaining public and personal safety. Unfortunately, this sometimes includes precarious life and death encounters which require using deadly force.police; RCMP; use of force; deadly force; mental illness; crisis interventio
Supplemental material for Mid-Infrared Spectroscopy and Multivariate Analysis to Characterize <i>Lactobacillus acidophilus</i> Fermentation Processes
No full textSupplemental Material for Mid-Infrared Spectroscopy and Multivariate Analysis to Characterize Lactobacillus acidophilus Fermentation Processes by Sumana Narayana, Line Christensen, Thomas Skov and Frans van den Berg in Applied Spectroscopy</p
Censored Postcard from Moses Berg, Buchenwald to Ottilie Berg, Beuel
No full textPostcard with printed purple postcard lines and handwritten message in purple pencil with a large red X through the front.
Information Provided by Michael D. Bulmash:
The letter, in neat pencil on two sides of an official camp postcard, contains comments too truthful to have made it past the censor and, indeed, is marked with a large x in red grease pencil. Berg writes candidly to his wife, Thank you for the package. Unfortunately they took the food, because at the time there are many diseases here at the camp. But after an exam, I will receive everything back... After an illegible line or two, Berg continues: ... Brought him to the hospital yesterday. I guess he has typhus as many others here. Last week we had hundreds of typhus victims... I am well. I am working now at the library. There is at least warmth. The coldness at night is terrible! Can you send me a blanket? (Always send to camp command!!)... Take care... I am looking forward to your next mail. Yours, Moses. Regrettably, Ottilie would never receive this note. In 1943, Berg was sent to Auschwitz, where he died. Ottilie would be sent to Terezin on August 2, 1944, and to Auschwitz on October 6, 1944, where she was gassed on October 26th, 1944. Berg is listed in the German archives.https://digital.kenyon.edu/bulmash/1681/thumbnail.jp
Alban Berg
No full textWhen Austrian composer Alban Berg was working on his opera Lulu, he wrote three Baudelaire songs as a Konzertaria entitled Der Wein. Premiered in 1930, Der Wein is a large-scale work for voice and orchestra. Berg uses a German translation by Stefan George, but the published score is in parallel texts, accommodating the French verse line. The chapter also considers a ‘hidden’ Baudelaire setting from Berg’s 1926 Lyric Suite for string quartet. The analysis covers: (a) the context of composition; (b) the connections established between selected poems; (c) the statistical data generated from the adhesion strength tests; and (d) how the data shape an evaluation of Berg’s settings of Baudelaire. Evidence suggests that Berg’s settings of Baudelaire are loosely entangled; the highly prescriptive score affects syntax, semantics, and prosody. Yet, because Der Wein has stood the test of time, the settings are deemed loosely accretive.</p
Tagging of Biomedical Articles on CiteULike: A Comparison of User, Author and Professional Indexing
No full textThis paper examines the context of online indexing from the viewpoint of three different groups: users, authors, and professional indexers. User tags, author keywords and descriptors were collected from academic journal articles, which were both indexed in Pubmed and tagged on CiteULike, and analysed. Descriptive statistics, informetric measures, and thesaural term comparison shows that there are important differences in the use of keywords between the three groups in addition to similarities which can be used to enhance support for search and browse. While tags and author keywords were found that matched descriptors exactly, other terms which did not match but provided important expansion to the indexing lexicon were found. These additional terms could be used to enhance support for searching and browsing in article databases as well as to provide invaluable data for entry vocabulary and emergent terminology for regular updates to indexing systems. Additionally, the study suggests that tags support organisation by association to task, projects and subject while making important connections to traditional systems which classify into subject categories
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