1,720,954 research outputs found
Effekten av digitalisering och automatisering på revisorns roll och revisionsprocessen : En kvalitativ studie om hur digitalisering och automatisering påverkar revisorns arbete inom stora och små revisionsbolag verksamma i Sverige
No full textThis study examines how digitalization and automation affect the role of the auditor in auditfirms operating in Sweden, with a particular focus on the differences between larger firmssuch as the Big 4 and smaller audit firms. This is observed through qualitative interviewswith certified public accountants and is based on a TAM and RBT analysis.For larger audit firms with advanced digital tools that include data analytics and real-timeauditing, efficiency and precision are enabled. This has transformed the auditor's role intostrategic advice along with proactive risk management. Automation has reduced the numberof manual and repetitive tasks, freeing up time to focus on more value-creating activities suchas strategic work, problem solving and client relationships.For small audit firms, however, the challenges are different. Their limited resources and lackof technology create obstacles to the implementation of advanced technology, whichnegatively affects their competitiveness. However, they have opportunities to combine thebenefits of digitalization with personal contact with clients, thereby maintaining theirrelevance in the market.The study also addresses other ethical and social issues related to digitalization, such as datasecurity, and the balance between automation and human judgment. Finally, it addresses thenecessity of continuous professional development to enable auditors to adapt to a digitalizedwork environment. The final section of the study discusses suggestions for further researchinto technologies such as AI and blockchain, and their impact on the audit profession in the long term.Denna studie undersöker hur digitalisering och automatisering påverkar revisorns roll irevisionsbyråer som är verksamma i Sverige med särskild fokus på skillnaderna mellan störrebolag som Big 4 och mindre revisionsbyråer. Detta observeras genom kvalitativa intervjuermed certifierade revisorer och är baserat på en TAM- och RBT-analys.För större revisionsbolag med avancerade digitala verktyg där dataanalysprogram ochrealtidsrevision inkluderas så möjliggörs effektivitet samt precision. Detta har omvandlatrevisorns roll till strategisk rådgivning tillsammans med proaktiv riskhantering. Automatisering har minskat antalet manuella och repetitiva uppgifter, vilket frigör tid för attfokusera på mer värdeskapande aktiviteter såsom strategiskt arbete, problemlösning ochkundrelationer.För små revisionsbyråer är utmaningarna dock annorlunda. Deras begränsade resurser ochbrist på teknologi skapar hinder för implementering av avancerad teknik vilket påverkar deraskonkurrenskraft negativt. Däremot har de möjligheter att föra samman digitaliseringensfördelar med personlig kontakt med kunderna vilket därmed bevarar deras relevans imarknaden.Studien tar också upp andra etiska och sociala frågor relaterade till digitaliseringen somexempelvis datasäkerhet, och balansen mellan automatisering och mänskligt omdöme.Slutligen tas det upp angående nödvändigheten av kontinuerlig kompetensutveckling för attgöra det möjligt för revisorer att anpassa sig till en digitaliserad arbetsmiljö. Det sistaavsnittet i studien behandlar förslag på vidare forskning kring teknologier som AI ochblockchain, och deras inverkan på revisionsyrket på lång sikt
Effekten av digitalisering och automatisering på revisorns roll och revisionsprocessen : En kvalitativ studie om hur digitalisering och automatisering påverkar revisorns arbete inom stora och små revisionsbolag verksamma i Sverige
No full textThis study examines how digitalization and automation affect the role of the auditor in auditfirms operating in Sweden, with a particular focus on the differences between larger firmssuch as the Big 4 and smaller audit firms. This is observed through qualitative interviewswith certified public accountants and is based on a TAM and RBT analysis.For larger audit firms with advanced digital tools that include data analytics and real-timeauditing, efficiency and precision are enabled. This has transformed the auditor's role intostrategic advice along with proactive risk management. Automation has reduced the numberof manual and repetitive tasks, freeing up time to focus on more value-creating activities suchas strategic work, problem solving and client relationships.For small audit firms, however, the challenges are different. Their limited resources and lackof technology create obstacles to the implementation of advanced technology, whichnegatively affects their competitiveness. However, they have opportunities to combine thebenefits of digitalization with personal contact with clients, thereby maintaining theirrelevance in the market.The study also addresses other ethical and social issues related to digitalization, such as datasecurity, and the balance between automation and human judgment. Finally, it addresses thenecessity of continuous professional development to enable auditors to adapt to a digitalizedwork environment. The final section of the study discusses suggestions for further researchinto technologies such as AI and blockchain, and their impact on the audit profession in the long term.Denna studie undersöker hur digitalisering och automatisering påverkar revisorns roll irevisionsbyråer som är verksamma i Sverige med särskild fokus på skillnaderna mellan störrebolag som Big 4 och mindre revisionsbyråer. Detta observeras genom kvalitativa intervjuermed certifierade revisorer och är baserat på en TAM- och RBT-analys.För större revisionsbolag med avancerade digitala verktyg där dataanalysprogram ochrealtidsrevision inkluderas så möjliggörs effektivitet samt precision. Detta har omvandlatrevisorns roll till strategisk rådgivning tillsammans med proaktiv riskhantering. Automatisering har minskat antalet manuella och repetitiva uppgifter, vilket frigör tid för attfokusera på mer värdeskapande aktiviteter såsom strategiskt arbete, problemlösning ochkundrelationer.För små revisionsbyråer är utmaningarna dock annorlunda. Deras begränsade resurser ochbrist på teknologi skapar hinder för implementering av avancerad teknik vilket påverkar deraskonkurrenskraft negativt. Däremot har de möjligheter att föra samman digitaliseringensfördelar med personlig kontakt med kunderna vilket därmed bevarar deras relevans imarknaden.Studien tar också upp andra etiska och sociala frågor relaterade till digitaliseringen somexempelvis datasäkerhet, och balansen mellan automatisering och mänskligt omdöme.Slutligen tas det upp angående nödvändigheten av kontinuerlig kompetensutveckling för attgöra det möjligt för revisorer att anpassa sig till en digitaliserad arbetsmiljö. Det sistaavsnittet i studien behandlar förslag på vidare forskning kring teknologier som AI ochblockchain, och deras inverkan på revisionsyrket på lång sikt
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
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