Search results for "MF"
showing 10 items of 3003 documents
IT-revisjon : Revisors forhold til IT- og informasjonssystemer for regnskapsavleggelse
2017
Masteroppgave revisjon og regnskap BE508 - Universitetet i Agder 2017 I dag benytter de aller fleste virksomheter IT- og informasjonssystemer i sine forretningsprosesser. Derfor vil det bli et stort behov for revisorer med kompetanse innen ITog informasjonssystemer, sikkerhet og risiko ved IT. Formålet med vår masteroppgave er å belyse revisors forhold relatert til IT. Oppgavens problemstilling har følgende formulering: ”Hva gjør revisor for å forstå og håndtere risiko knyttet til IT- og informasjonssystemer relevant for finansiell rapportering?” Innledningsvis presenteres formålet med revisjon. Det gis en oversikt over revisjonsprosessen og tilknyttede begreper. Ved at vår masteroppgave ha…
Fremtidens revisor : Fire ulike scenarioer for digitaliseringens potensielle innvirkning på revisjonsprosessen og revisors verdiforslag de neste fem …
2019
Masteroppgave revisjon og regnskap BE508 - Universitetet i Agder 2019 Formålet med masterutredningen er å undersøke hvilken potensiell innvirkning AI og robotisering vil ha på revisjonsprosessen og revisors verdiforslag de neste fem årene. De digitale verktøyene har allerede påvirket revisjonsprosessen ved at rutinepregede oppgaver i stor grad harblitt automatisert. Videre er det forventet at den digitale transformasjonen vil være i stand til å skape helt nye og forbedrede forretningsmodeller. Dette vil i stor grad avhenge av hvordan usikre faktorer blir håndtert. Vanlige feil ved en ledelses beslutninger innebærer ofte en over-eller undervurdering av forventede fremtidige hendelser. Det fo…
Dynamikken i digitalisering av revisjon : Hvilke faktorer påvirker mulighetene til digitalisering av revisjon –En eksplorativ studie
2019
Masteroppgave revisjon og regnskap BE508 - Universitetet i Agder 2019 Formålet med denne masteroppgaven har vært å se nærmere på hvilke faktorer som påvirker revisors evne til å digitalisere revisjonspraksis. Til tross mye fokus på hvordan digitale virkemidler kan benyttes i regnskap og revisjon, har ikke fokuset i litteraturen vært like stort på hvilke faktorer som påvirker digitalisering av revisjonen. Fokuset gjør oppgaven interessant for revisjonsbedrifter, revisjonskunder og standardsettere ettersom slik dynamikk påvirker alle disse. Vi har utledet fire forskningsspørsmål som adresserer ulike deler av sammenhengen mellom bransjens aktører og påvirkningen på digitalisering av revisjon. …
Valuing American Options with Implementation
2017
Master's thesis Business Administration BE501 - University of Agder 2017 This master thesis aims to value American put options by using di erent numerical methods. Three valuation methods for valuing an American put option will be pre- sented and analyzed; the binomial method, the implicit nite di erence method and the least squares Monte Carlo approach (LSM). Due to the opportunity of early exercise of American option contracts, our goal is to nd the optimal exercise strategy which maximizes the payo by using numerical methods. We provide examples of how to implement each algorithm in di erent types of software. A comparison of the methods are given at the end.
Studenter som aktører i regionale samskapingsprosesser – en ny form for praksis?
2020
This chapter examines the students’ role in regional co-creation processes as a new form of internship. The main argument is that students outside the traditional profession-oriented educational programs in health, social work and teacher education training curriculums, such as master-level students in innovation and knowledge development studies, need practical experiences in real-time interactions with regional actors. Practical experiences are in-the-moment practices constructed in dialogues between actors with different interests and knowledge. Within the research, the aim was to design a course where students and regional actors are both participants and co-learners. As co-learners, it…
Compensation committee presence and their effect on CEO salaries : Measuring the impact of compensation committees in firms listed on Oslo Stock Exch…
2017
Master's thesis Business Administration BE501 - University of Agder 2017 This thesis explores the relationship between compensation committee presence and chief executive officer salaries in firms listed on Oslo Stock Exchange and Oslo Axess. Using a self-collected, unbalanced panel data sample consisting of 76 companies spanning from 2007 to 2015, we have gathered observations of CEO salaries and compensation committee presence. We have applied standard econometric methods to measure the e↵ect of compensation committees and incentive-based salaries. Our results suggest that firm size and owner concentration are more likely to impact proportion of incentive-based salary than compensation co…
Crowdfunding in Africa: Opportunities and Challenges
2020
AbstractThe chapter presents the current state of crowdfunding research and practice in Africa while outlining opportunities and challenges associated with them. Conditions of growing popularity of digital and mobile finance, low penetration of traditional financial institutions, and a long cultural heritage of communal mutual support may enhance crowdfunding uptake. On the other hand, conditions of unclear regulation, relatively low levels of internet access, and societies characterized by low social trust may all hinder crowdfunding uptake. Accordingly, African crowdfunding is at its infancy and involves transitory hybrid practices of early adoption, often involving reliance on foreign co…
The Effects of New Emerging Technologies on Human Resources : Emergence of Industry 4.0, a Necessary Evil?
2017
Master's thesis Business Administration BE501 - University of Agder 2017 Based on dynamic capability theory and existing literature, the study empirically investigates the effects of new emerging technologies on human resources; to know if the emergence of Industry 4.0 is a necessary evil or not. Descriptive research design with deductive qualitative analysis (DQA) method was used to analyse data obtained from 6 companies in Norway. Consistent with the two hypotheses deduced in our study, results confirmed in the first place that new emerging technologies have positive effect on human resources productivity. Secondly, new emerging technologies have potential negative challenges on human res…
Planning to meet challenges in shrinking rural regions. Towards innovative approaches to local planning
2023
In this article we ask to what extent is current demographic development reflected in the present planning and policy practice of shrinking municipalities; whether there is a focus on strategies and measures for population growth; and, finally, to what extent do politicians and planners think we should change the way we plan based on the expected demographic changes. Our study illustrates how challenging it is for shrinking municipalities to break with established practices and modes of policy development and to adopt a more sustainable position. The ‘stigma’ of shrinking (Sousa & Pinho 2015) is at odds with the ideals of the local politicians. However, we find that the response in planning…
Time series momentum in the US stock market: Empirical evidence and theoretical analysis
2022
There is much controversy in the academic literature on the presence of short-term trends in financial markets and the trend-following strategy’s profitability. We restrict our attention to studying the time series momentum in the S&P Composite stock price index. Our contributions are both empirical and theoretical. On the empirical side, we present compelling evidence of the presence of short-term momentum. For the first time, we suppose that the returns follow a -order autoregressive process and evaluate this process’s parameters. On the theoretical side, we develop a tractable theoretical model that contributes to our fundamental understanding of the trend-following strategy’s risk, retu…