The Effect of Non-Audit Services on Auditor Independence : A study on 11 food retail- and wholesale companies in the United Kingdom

Purpose – The purpose of this study is to investigate the effect of non-audit services on auditor independence, and the importance of non-audit services as a source of income for audit firms in the United Kingdom. Design/method/approach – This study will examine 11 companies in the food retail- and wholesale industry during 2007 - 2014. Five indicators have been used; (1) Appointed auditor and provision of non-audit services to audit clients; (2) Auditor tenure; (3) Non-audit services in relation to total services; (4) Tax-services in relation to non-audit services, (5) Big Four’s revenue. Information has been collected using the quantitative approach through annual- and transparency reports. The threshold used to measure possible independence threats (self-review-, self-interest- and familiarity threat) has been set at 18,5 %. Findings – This study concludes that the jointly provision of audit- and nonaudit services possibly causes impairment of auditor independence, and that non-audit services is an important source of income for audit firms. The findings showed that in 99 %, companies purchased non-audit services from their statutory auditor. Non-audit services in relation to total services surpassed the threshold in 78 % of all financial years. Likewise, tax-services in comparison to non-audit services exceeded the threshold in 65 % of all financial years. The Big Four’s revenue from non-audit services to audit clients in relation to total revenue is almost constantly below the threshold. However, in all financial years except from one, total revenue from non-audit services surpassed revenue from audit services by far. Contribution – The study contributes to the ongoing discussion about nonaudit services effect on auditor independence. Originality/value – This study is one of few that provide detailed information about non-audit services in the food retail- and wholesale industry. It highlights social and ethical issues with regard to agency relationships.  

Human motivation and professional practice: of knights, knaves and social workers

Efforts to improve the efficiency and responsiveness of public services by harnessing the self-interest of professionals in state agencies have been widely debated in the recent literature on welfare state reform. In the context of social services, one way in which British policy-makers have sought to effect such changes has been through the "new community care" of the 1990 NHS and Community Care Act. Key to this is the concept of care management, in which the identification of needs and the provision of services are separated, purportedly with a view to improving advocacy, choice and quality for service users. This paper uses data from a wide-ranging qualitative study of access to social care for older people to examine the success of the policy in these terms, with specific reference to its attempts to harness the rational self-interest of professionals. While care management removes one potential conflict of interests by separating commissioning and provision, the responsibility of social care professionals to comply with organizational priorities conflicts with their role of advocacy for their clients, a tension rendered all the more problematic by the perceived inadequacy of funding. Moreover, the bureaucracy of the care management process itself further negates the approach's supposedly client-centred ethos. The definitive version is available at www.blackwell-synergy.com

Other-Regarding Preferences in General Equilibrium

We study competitive market outcomes in economies where agents have other-regarding preferences. We identify a separability condition on monotone preferences that is necessary and sufficient for one’s own demand to be independent of the allocations and characteristics of other agents in the economy. Given separability, it is impossible to identify other-regarding preferences from market behavior: agents be- have as if they had classical preferences that depend only on own consumption in competitive equilibrium. If preferences, in addition, depend only on the final allocation of consumption in society, the Sec- ond Welfare Theorem holds as long as an increase in resources can be distributed such that all agents are better off. Nevertheless, the First Welfare Theorem generally does not hold. Allowing agents to care about their own consumption and the distribution of consump- tion possibilities in the economy, we provide a condition under which agents have no incentive to make direct transfers, and show that this condition implies that competitive equilibria are efficient given prices.

Os efeitos das perceções de instrumentalização da avaliação de desempenho nas respostas face à organização

Doutoramento em Gestão

Fatores influenciadores do comportamento de decisão e ação dos implementadores do serviço de Proteção e Atendimento Integral à Família (PAIF)

Tese (doutorado)—Universidade de Brasília, Faculdade de Economia, Administração e Contabilidade, Programa de Pós-Graduação em Administração, 2016.

Educational software in english to the awareness in a preschool education supervised context

Information and communication technologies play an increasingly important role in society, in the sense that all areas and professions make use of digital resources. The school can not be brushed off this reality, aim to create full subjects and integrated in society today. Educational software can be used very early in the education of children, but they must be carefully and monitoring. This article aims to present the results of the use of educational software in English to the awareness of context with children of pre-school education in kindergarten, nursery center Redemptorist Fathers - The smallest fox in White Castle, a 21 group children under 5 years. Early awareness of foreign language such as English can be started with digital multimedia capabilities and various software available on the market. However, the small study described the case reveals some resistance from parents and educators, in the preparation of these to choose and monitor the use of ICT by children, in addition to also highlight the self-interest of the children involved and their learning a few words in English language in different contexts of daily worked. The study opens perspectives on close monitoring needs of such uses and training of educators in the field of use of resources multilingual awareness in pre-school education.

Cooperação desportiva e auto-conceito de competência : Um estudo em equipas de futebol

A cooperação apresenta-se como a base de qualquer organização, mas também das equipas desportivas. O comportamento cooperativo é influenciado pela estima e confiança que o indivíduo tem em si. A confiança entre os indivíduos resulta da mediação entre o comportamento de interesse próprio e o interesse pelo outro, promovendo desta forma a cooperação entre os membros. Vários autores referem as noções de competência relacionadas com comportamentos de confiança. Desta forma estudaram-se no presente estudo as correlações entre a cooperação desportiva e o auto-conceito de competência. A amostra foi constituída por 120 atletas do sexo masculino de equipas profissionais e semi-profissionais de futebol. Os instrumentos utilizados "Questionário de Cooperação Desportiva" e "Questionário de Auto-Conceito de Competência", revelaram possuir qualidades psicométicas aceitáveis. A análise dos resultados revelou correlações estatisticamente significativas entre a dimensão de cooperação situacional e as dimensões, cognitiva, social e criativa do auto-conceito de competência, assim como a dimensão de cooperação incondicionada com as dimensões cognitiva e social do auto-conceito de competência. /ABSTRACT: The cooperation comes as the foundation of any organization but also of sports teams. The cooperative behavior is influenced by the esteem and confidence that the individual has in himself. Trust between individuals result of mediation between the behavior of self-interest and concern for others, thereby promoting cooperation among members. Several authors refer to the notions of competence-related behaviors of confidence. Thus it was studied in the present study the correlations between the sporting cooperation and self-concept of competence. The sample was composed of 120 male athletes of professional teams and semi-professional football. The instruments used "Cooperation Sports Questionnaire" and "Self-Concept Questionnaire for Competence," have revealed qualities psicométicas acceptable. The results showed statistically significant correlations between the dimension of cooperation and situational dimensions, cognitive, social and creative self-concept of ability, as well as the size of unconditional cooperation with the cognitive and social dimensions of self-concept of competence.

A multilevel investigation into the effects of the philosophical community of inquiry on 6th grade students' reading comprehension, interest in maths, self-esteem, pro-social behaviours and emotional well-being

This investigation measured the effects of a one year participation in an Australian Philosophical Community of Inquiry program on 280 sixth grade students' reading comprehension, interest in maths, self-esteem, social behaviours, and emotional well-being. A multilevel model for change was used to detect differences in the response variables, between a quasi-experimental group and comparison group. Results showed that, for participants, reading comprehension significantly increased while interest in maths decreased. No differences between the groups were found for pro-social behaviour and emotional well-being. Self esteem, however, declined for participants while nonparticipants' self esteem increased.

Do diabetic veterans use the Internet? Self-reported usage, skills, and interest in using My HealtheVet Web portal.

OBJECTIVE: The Veterans Health Administration has developed My HealtheVet (MHV), a Web-based portal that links veterans to their care in the veteran affairs (VA) system. The objective of this study was to measure diabetic veterans' access to and use of the Internet, and their interest in using MHV to help manage their diabetes. MATERIALS AND METHODS: Cross-sectional mailed survey of 201 patients with type 2 diabetes and hemoglobin A(1c) > 8.0% receiving primary care at any of five primary care clinic sites affiliated with a VA tertiary care facility. Main measures included Internet usage, access, and attitudes; computer skills; interest in using the Internet; awareness of and attitudes toward MHV; demographics; and socioeconomic status. RESULTS: A majority of respondents reported having access to the Internet at home. Nearly half of all respondents had searched online for information about diabetes, including some who did not have home Internet access. More than a third obtained "some" or "a lot" of their health-related information online. Forty-one percent reported being "very interested" in using MHV to help track their home blood glucose readings, a third of whom did not have home Internet access. Factors associated with being "very interested" were as follows: having access to the Internet at home (p < 0.001), "a lot/some" trust in the Internet as a source of health information (p = 0.002), lower age (p = 0.03), and some college (p = 0.04). Neither race (p = 0.44) nor income (p = 0.25) was significantly associated with interest in MHV. CONCLUSIONS: This study found that a diverse sample of older VA patients with sub-optimally controlled diabetes had a level of familiarity with and access to the Internet comparable to an age-matched national sample. In addition, there was a high degree of interest in using the Internet to help manage their diabetes.

Using Accuracy of Self-Estimated Interest-Type as a Sign of Career Choice Readiness in Career Assessment of Secondary Students

A frequent applied method in career assessment to elicit clients’ self-concepts is asking them to predict their interest assessment results. Accuracy in estimating one’s interesttype is commonly taken as a sign of more self-awareness and career choice readiness. The study evaluated the empirical relation of accuracy of self-estimation to career choice readiness within a sample of 350 Swiss secondary students in seventh grade. Overall, accuracy showed only weak relations to career choice readiness. However, accurately estimating one’s first interest-type in a three-letter RIASEC interests-code emerged as a sign of more vocational identity and total career choice readiness. Accuracy also correlated positively with interest profile consistency, differentiation, and congruence to career aspirations. Implications of the results for career counseling and assessment practice are presented.

St. Lawrence Seaway : hearings before the Committee on Public Works, House of Representatives, Eighty-third Congress, first session on H.J.Res. 104, providing for creation of the St. Lawrence Seaway Development Corporation to construct part of the St. Lawrence seaway in United States territory in the interest of national security; authorizing the Corporation to consumate certain arrangements with the St. Lawrence Seaway Authority of Canada relative to construction and operation of the seaway; empowering the Corporation to finance the United States share of the seaway cost on a self-liquidating basis; and for other purposes.

"No. 83-88".

E-marketing : the impact of self-service technology on consumer satisfaction and consumer commitment

Traditionally, service encounters have included an interpersonal interaction between the service provider and the customer. The introduction ofself-service technologies to the service encounter, however, is reducing and in some cases, eliminating this interpersonal interaction. Self-se rvice technology is where the customer delivers the service themselves using a technological interface. This CIM funded research programme investigates the effect of self-service technology on the service encounter, and in turn on consumer satisfaction and consumer commitment. This paper reviews the literature relevant to the current study and outlines the constructs of interest in this study. The resear ch hypotheses and conceptual model are also introduced.Finally, the agenda for future research is presented.

Projecting Computational Sense of Self: A Study of Transition in a Chronic Illness Online Community

We report on analysis of discussions in an online community of people with chronic illness using socio-cognitively motivated, automatically produced semantic spaces. The analysis aims to further the emerging theory of "transition" (how people can learn to incorporate the consequences of illness into their lives). An automatically derived representation of sense of self for individuals is created in the semantic space by the analysis of the email utterances of the community members. The movement over time of the sense of self is visualised, via projection, with respect to axes of "ordinariness" and "extra-ordinariness". Qualitative evaluation shows that the visualisation is paralleled by the transitions of people during the course of their illness. The research aims to progress tools for analysis of textual data to promote greater use of tacit knowledge as found in online virtual communities. We hope it also encourages further interest in representation of sense-of-self.