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Digitalization of the Accounting Industry : The influence of digitalization on the accountants’ role and their self-understanding. An exploratory stu…
2019
Master's thesis Business Administration BE501 - University of Agder 2019 The purpose of this master thesis is to examine the accountants’ perception of their roles and how digitalization influences them. This is an exploratory study of Norwegian accountants, where we have collected primary data from 13 accounting firms using semi-structured interviews. Our findings indicate there is a limited understanding of digitalization among the respondents, and most of the firms are in the early stage of digitalization meaning that they experience with how to make use of the new technical possibilities coming along with digitalization. There is a need for better technical skills that are essential to …
Styrets bevissthet omkring sitt styreansvar i norske aksjeselskaper : Styrelederes og styremedlemmers kjennskap til styrets ansvar og plikter etter n…
2021
Master's thesis in Accounting and auditing (BE508) Denne studien tar for seg temaet styrets bevissthet omkring sitt styreansvar i norske aksjeselskaper. Studien er relevant ettersom det i Norge siden 1997, da den gjeldende aksjelovtrådte i kraft, er erfart en økning i antall styreansvarsaker. Den bakenforeliggende årsaken har i denne sammenheng som regel vist seg for å være at styremedlemmer ikke har vært sitt ansvar bevisst, samt at styremedlemmene ikke har vært nok «på». I tillegg har domstolene gjort det enklere å fastslå hvorvidt styremedlemmer har overtrådt bestemmelsene somfølger av norsk lovgivning, ettersom styrets ansvar og plikter i den gjeldende aksjeloven i større grad er blitt …
Norske allmennaksjeselskapers tilfredshet og lojalitet til deres revisjonspartner
2021
Master's thesis in Accounting and auditing (BE508) Tilfredshet i revisjonsbransjen har blitt nøye studert. Likevel er det en mangel på litteratur som studerer tilfredshet med selve revisjonspartnerne. Denne undersøkelsen ønsker å fylle dette gapet ved å studere norske allmennaksjeselskapers tilfredshet og lojalitet til deres oppdragsansvarlige revisjonspartner. For å besvare dette ble alle norske allmennaksjeselskap kontaktet, hvorav27% sa seg villig til å besvare et digitalt spørreskjema. Spørreskjemaets påstander ble utviklet etter en grundiggjennomgang av tidligere forskning. En faktoranalyse ble gjennomført for å bekrefte at påstandene målte det de var ment å måle, de ble benyttet i to …
Revisors kommunikasjon med styret : Hvordan kommuniserer revisor vesentlighet, risiko, plan og funn til styret i mellomstore aksjeselskaper? Samsvare…
2021
Master's thesis in Accounting and auditing (BE508) I revisorloven og revisjonstandardene er det satt krav til revisors kommunikasjon av vesentlighet, risiko, plan og funn. Oppgaven undersøker om revisor overholder disse kravene ved revisjon av mellomstore aksjeselskaper, og om informasjonen revisor gir samsvarer med styrets forventninger. Problemstillingen belyses gjennom tidligere forskning og litteratur på området. For å besvare problemstillingen benyttet vi kvalitativ metode og gjennomførte dybdeintervju med fire revisorer og fire styreledere. Vi starter masteroppgaven med å gi en overordnet oversikt over kommunikasjons-problematikken i en revisjonskontekts, ved å introdusere aktuelle ak…
L'orientation à l'issue du BEP
1996
International audience; Afin de mieux cerner les processus en jeu dans la poursuite d'études à l'issue du BEP, une étude a été réalisée sur un échantillon de 961 élèves scolarisés dans une académie de province, dont les résultats peuvent être rapprochés de ceux d'une recherche semblable menée en 1990, pour examiner notamment si l'impact de l'offre de formation sur le processus d'orientation s'est modifié. Guidance course after BEP (Brevet d'Etudes Professionnelles). In order to define the process at stake in the pursuit of post-BEP studies, a survey was carried out on 961 pupils in an education establishment outside Paris, the results of which can be compared with those of a similar survey …
Design optimisation of a funnel-shaped floating dock for installation of offshore wind turbines
2020
Master's thesis in Civil and structural engineering (BYG508) Offshore wind power is a rapidly growing renewable energy industry and has a tremendous potentialof further expansion. Installation of offshore wind turbines is a challenging task. Floating windturbines are believed to be cost-effective solutions for deep water installation. This technologyis extremely sensitive to wave excitation during the installation process. As deep-water windfarms often are located in areas exposed to rough weather, innovative methods of installation areinvestigated. The floating dock concept has been proposed in recent studies in order to expand theweather window for installing spar floating wind turbines. …
Design and Analysis of a Novel Semi-submersible Floater Supporting a 5MW Wind Turbine
2021
Master's thesis in Civil and structural engineering (BYG508) The wind industry has been rapidly evolving in recent years, moving from onshore to offshorelocations. For deep waters, floating wind turbines are more cost-effective than bottom-fixed ones,and semi-submersible floating wind turbines are especially advantageous compared to other con-cepts because of their relatively small draft and good towability for installation. This masterthesis focuses on preliminary design and analysis of a novel semi-submersible floating wind turbinesupported by a twin fish floater and positioned by a single-point mooring system. Hydrostaticand hydrodynamic analysis are first carried out to select a floater…
Predicting soil loss in central and south Italy with a single USLE-MM model
2018
Purpose: The USLE-MM estimates event normalized plot soil loss, Ae,N, by an erosivity term given by the runoff coefficient, QR, times the single-storm erosion index, EI30, raised to an exponent b1> 1. This modeling scheme is based on an expected power relationship, with an exponent greater than one, between event sediment concentration, Ce, and the EI30/Pe(Pe= rainfall depth) term. In this investigation, carried out at the three experimental sites of Bagnara, Masse, and Sparacia, in Italy; the soundness of the USLE-MM scheme was tested. Materials and methods: A total of 1192 (Ae,N, QREI30) data pairs were used to parameterize the model both locally and considering all sites simultaneously. …
Making Every "Point" Count: Identifying the Key Determinants of Team Success in Elite Men’s Wheelchair Basketball
2019
Wheelchair basketball coaches and researchers have typically relied on box score data and the Comprehensive Basketball Grading System to inform practice, however, these data do not acknowledge how the dynamic perspectives of teams change, vary and adapt during possessions in relation to the outcome of a game. Therefore, this study aimed to identify the key dynamic variables associated with team success in elite men’s wheelchair basketball and explore the impact of each key dynamic variable upon the outcome of performance through the use of binary logistic regression modelling. The valid and reliable template developed by Francis, Owen and Peters (2019) was used to analyse video footage in S…