Pienille ja keskisuurille yrityksille annetut mukautetut tilintarkastuskertomukset ja tilintarkastajien kokemuksia niiden antamiseen johtaneista syistä

Tutkielman ensisijaisina tavoitteena on selvittää syitä, jotka johtavat mukautetun tilintarkastuskertomuksen antamiseen pk-yritykselle. Empiria-osuuden toissijaisena tavoitteena on selvittää, millainen on ammatillisen harkinnan osuus tilintarkastajan päätöksenteossa ja kuinka esiin tulleita seikkoja voidaan ryhmitellä teemoittain. Empiirinen osuus suoritettiin laadullisena tutkimuksena. Tutkielman aineiston muo-dostavat haastattelut ja pk-yrityksille annetut mukautetut tilintarkastuskertomukset. Haastattelut toteutettiin puolistrukturoidun ja teemahaastattelun välimaastoon sijoittuvalla haastattelumuodolla. Haastateltavina oli viisi KHT-tilintarkastajaa. Haastattelutulokset analysoitiin kokoamalla litteroiduista haastatteluista eri kokonaisuudet teemoittain. Tilintarkastuskertomuksiin liittyvät tulokset analysoitiin kokoamalla excel-taulukkoon kirjoitetuista perustelut- kappaleiden tiedoista eri kokonaisuudet teemoittain. Tutkimustulosten perusteella mukautetun tilintarkastuskertomuksen antamiseen johtavia syitä on useita ja ne poikkeavat toisistaan hyvin paljon. Syyt luokitellaan teemoittain seuraavasti: lainvastaisuudet, toiminnan kannattavuus ja rahoitus, kirjanpitoon ja tilinpäätökseen liittyvät syyt sekä hallinto. Edellä mainituista teemoista useimmiten toistuivat lainvastaisuudet ja toiminnan kannattavuuteen ja rahoitukseen liittyvät syyt. Lainvastaisuuden teemaan liittyvistä syistä toistui eniten osakepääoman menetyksen rekisteröimättä jättäminen. Toiminnan kannattavuuden ja rahoituksen teemaan liittyvistä syistä esiintyi oman pääoman menettämisen lisäksi liiketoiminnan kannattamattomuus eli tappion tekeminen. Tutkimustuloksista yksi mielenkiintoisimpia on hallintoon liittyvät mukauttamisen syyt. Hallinnon teemaan liittyvä syy tutkimusaineistossa oli omistajien keskinäinen eripura, mikä näkyy tilinpäätöksen allekirjoitussivulla allekirjoitusten puuttumisena ja asian nou-semisena tilintarkastuskertomukseen.

Sähköisen taloushallinnon vaikutukset tilitoimiston työskentelytapoihin Case-yrityksessä

Tämän tutkielman tavoitteena oli selvittää, mitä mahdollisuuksia ja haasteita sähköinen taloushallinto tuo tilitoimistoille ja miten ne vaikuttavat työskentelyyn. Vaikka sähköisiä taloushallinnon järjestelmiä on tutkittu paljon jo aiemmin, vielä ei kovin laajasti ole tarkasteltu sitä, miten ne käytännössä vaikuttavat tilitoimistoihin. Tutkielma on luonteeltaan kvalitatiivinen ja se on toteutettu case-tutkimuksena lappeenrantalaisesta tilitoimistosta. Tutkimuksen teoria rakentuu aihetta käsittelevän kirjallisuuden perusteella ja empiria on kerätty puolistrukturoiduilla teemahaastatteluilla. Haastatteluista saatuja tuloksia on verrattu kirjallisuudessa esitettyihin näkemyksiin sähköisen taloushallinnon mahdollisuuksista ja haasteista sekä sähköisen taloushallinnon vaikutuksista työskentelyyn. Tutkimuksessa selvisi, että kirjallisuudessa ja käytännössä sähköisen taloushallinnon tarjoamat mahdollisuudet ja haasteet sekä niiden vaikutukset työskentelyyn eroavat toisistaan. Suurimpia mahdollisuuksia olivat työskentelyn parantunut tehokkuus, kustannussäästöt sekä saadun informaation parempi laatu. Teoriassa haasteiksi koettiin koulutuksen puute ja työntekijöiden sekä asiakkaiden muutosvastarinta. Käytännössä suurimman haasteen sähköisen taloushallinnon käytettävyydelle kuitenkin aiheuttavat ohjelmistot ja niiden mukanaan tuomat ongelmat. Sähköistymisen myötä kirjanpitäjistä tulee teoriassa enemmänkin konsultteja ja tilitoimistoissakin työskentelee erikseen esimerkiksi reskontranhoitajia. Tosiasiassa roolien muuttuminen ei kuitenkaan ole aivan itsestään selvää ja sähköisiin järjestelmiin siirtymisen odotetaan kestävän vielä kauan.

Taloushallinnon raportoinnin kehittäminen - case Trust Accounts

Taloushallinnon raportoinnilla on merkittävä tehtävä yritysten liiketoiminnan johtamisessa. Se antaa tietoa paitsi yrityksen menneisyydestä ja tämän hetkisestä tilanteesta, sen avulla on myös mahdollista ennustaa tulevaisuutta. Taloushallinnon tiedolla on tärkeä rooli, koska sitä hyödynnetään esimerkiksi päätöksenteon tukena. Raporttien sisältämä tieto on oltava paitsi oikeaa ja yritykselle tärkeää, sen on oltava myös helposti luettavissa ja ymmärrettävissä. Raporttien luettavuutta ja lukijoiden raporttien lukutaitoa parantamalla on mahdollista saada yritykset hyödyntämään raportteja entistä enemmän. Jos yritykset eivät osaa lukea raportteja, eivät he niitä tule myöskään hyödyntämään liiketoimintansa johtamisessa. Tämän pro gradu -tutkielman tavoitteena oli antaa toimeksiantajayritykselle kehitysideoita asiakasyrityksiltä siitä, kuinka he voisivat parantaa taloushallinnon raportointia. Tutkimus on toteutettu laadullisena, eli kvalitatiivisena tutkimuksena. Tutkimusmenetelmänä on käytetty haastattelua, joka sisältää piirteitä sekä strukturoidusta että puolistrukturoidusta haastattelusta. Tutkimuksen tuloksena toimeksiantajayritykselle on koottu taulukkoon (1) asiakasyritysten haastatteluista saadut kehitysideat. Kehitysideoiden avulla toimeksiantajayritys voi kehittää omia raportointivälineitään ja sitä kautta lisätä asiakastyytyväisyyttä heidän tilitoimistoa kohtaan

I.O.D.E. Earl Mountbatten Chapter Fonds, 1945-2007

The I.O.D.E. as we currently know it today was founded in 1900 by Margaret Polson Murray of Montreal, who recognized a need for loyal support of Canadians departing to fight in the Boer War with the Empire forces in South Africa. She encouraged the formation of a federation of women to promote patriotism, loyalty and service to others. The first chapter was formed in Fredericton, New Brunswick on January 15th 1900. Primary chapters were formed in quick succession across Canada. In 1901, Edith Boulton Nordheimer was elected the first national president, the location of the head office became Toronto, Ontario and the federation was incorporated as Imperial Order Daughters of the Empire and Children of the Empire Junior Branch. The Earl Mountbatten Chapter was formed in 1947 and is continuing to be a functioning chapter at the time of writing this finding aid. During the 1970’s the name I.O.D.E. was officially adopted. It is a federally chartered not-for-profit, charitable organization. Structured to report under the jurisdiction of the National chapter are the Provincial chapters, the Municipal chapters and the Primary chapters. The I.O.D.E. is associated with the Victory League in England and Daughters of the British Empire in the United States and it is proud of its heritage and traditions. Queen Elizabeth II is the current patron of the organization and although chapters sometimes disband there are always new chapters forming, including e-chapters that meet through 21st century electronics.

I.O.D.E. Second Dragoons Chapter Fonds, 1967-1983

The I.O.D.E. as we currently know it today was founded in 1900 by Margaret Polson Murray of Montreal, who recognized a need for loyal support of Canadians departing to fight in the Boer War with the Empire RG310 page 2 forces in South Africa. She encouraged the formation of a federation of women to promote patriotism, loyalty and service to others. The first chapter was formed in Fredericton, New Brunswick on January 15th 1900. Primary chapters were formed in quick succession across Canada. In 1901, Edith Boulton Nordheimer was elected the first national president, the location of the head office became Toronto, Ontario and the federation was incorporated as Imperial Order Daughters of the Empire and Children of the Empire Junior Branch. The Second Dragoons Chapter was formed in 1933 and was disbanded in 1983, which was their 50th anniversary. During the 1970’s the name I.O.D.E. was officially adopted. It is a federally chartered not-for-profit, charitable organization. Structured to report under the jurisdiction of the National chapter are the Provincial chapters, the Municipal chapters and the Primary chapters. The I.O.D.E. is associated with the Victory League in England and Daughters of the British Empire in the United States and it is proud of its heritage and traditions. Queen Elizabeth II is the current patron of the organization and although chapters sometimes disband there are always new chapters forming, including e-chapters that meet through 21st century electronics

I.O.D.E. Duke of Kent Chapter Fonds, 1934-1980

The I.O.D.E. as we currently know it today was founded in 1900 by Margaret Polson Murray of Montreal, who recognized a need for loyal support of Canadians departing to fight in the Boer War with the Empire forces in South Africa. She encouraged the formation of a federation of women to promote patriotism, loyalty and service to others. The first chapter was formed in Fredericton, New Brunswick on January 15th 1900. Primary chapters were formed in quick succession across Canada. In 1901, Edith Boulton Nordheimer was elected the first national president, the location of the head office became Toronto, Ontario and the federation was incorporated as Imperial Order Daughters of the Empire and Children of the Empire Junior Branch. The Duke of Kent Chapter was formed in 1934 and was disbanded in 1980. During the 1970’s the name I.O.D.E. was officially adopted. It is a federally chartered not-for-profit, charitable organization. Structured to report under the jurisdiction of the National chapter are the Provincial chapters, the Municipal chapters and the Primary chapters. The I.O.D.E. is associated with the Victory League in England and Daughters of the British Empire in the United States and it is proud of its heritage and traditions. Queen Elizabeth II is the current patron of the organization and although chapters sometimes disband there are always new chapters forming, including e-chapters that meet through 21st century electronics.

The Welland Canals Foundation, Honourable William Hamilton Merritt and the St. Catharines Historical Society and Museum, 1971-1990, n.d.

‘The Father of Canadian Transportation’ is a term commonly associated with William Hamilton Merritt. Although he is most known for being one of the driving forces behind the building of the first Welland Canal, he was many things throughout his life; a soldier, merchant, promoter, entrepreneur and politician to name a few. Born on July 3, 1793 at Bedford, Westchester County, N.Y. to Thomas Merritt and Mary Hamilton, Merritt’s family relocated to Canada shortly after in 1796. The move came after Merritt’s father petitioned John Graves Simcoe for land in Upper Canada after serving under him in the Queen’s Rangers during the American Revolution. The family quickly settled into their life at Twelve Mile Creek in St. Catharines. Merritt’s father became sheriff of Lincoln County in 1803 while Merritt began his education in mathematics and surveying. After some brief travel and further education Merritt returned to Lincoln County, in 1809 to help farm his father’s land and open a general store. While a farmer and merchant, Merritt turned his attention to military endeavours. A short time after being commissioned as a Lieutenant in the Lincoln militia, the War of 1812 broke out. Fulfilling his duty, Merritt fought in the Battle of Queenston Heights in October of 1812, and numerous small battles until the Battle of Lundy’s Lane in July 1814. It was here that Merritt was captured and held in Cheshire, Massachusetts until the war ended. Arriving back in the St. Catharines area upon his release, Merritt returned to being a merchant, as well as becoming a surveyor and mill owner. Some historians hypothesize that the need to draw water to his mill was how the idea of the Welland Canals was born. Beginning with a plan to connect the Welland River with the Twelve mile creek quickly developed into a connection between the Lakes Erie and Ontario. Its main purpose was to improve the St. Lawrence transportation system and provide a convenient way to transport goods without having to go through the Niagara Falls portage. The plan was set in motion in 1818, but most living in Queenston and Niagara were not happy with it as it would drive business away from them. Along with the opposition came financial and political restraints. Despite these factors Merritt pushed on and the Welland Canal Company was chartered by the Upper Canadian Assembly on January 19, 1824. The first sod was turned on November 30, 1824 almost a year after the initial chartering. Many difficulties arose during the building of the canal including financial, physical, and geographic restrictions. Despite the difficulties two schooners passed through the canal on November 30, 1829. Throughout the next four years continual work was done on the canal as it expended and was modified to better accommodate large ships. After his canal was underway Merritt took a more active role in the political arena, where he served in various positions throughout Upper Canada. In 1851, Merritt withdrew from the Executive Council for numerous reasons, one of which being that pubic interest had diverted from the canals to railways. Merritt tried his hand at other public works outside transportation and trade. He looked into building a lunatic asylum, worked on behalf of War of 1812 veterans, aided in building Brock’s monument, established schools, aided refugee slaves from the U.S. and tried to establish a National Archives among many other feats. He was described by some as having “policy too liberal – conceptions too vast – views too comprehensive to be comprehensible by all”, but he still made a great difference in the society in which he lived. After his great contributions, Merritt died aboard a ship in the Cornwall canal on July 5, 1862. Dictionary of Canadian Biography Online http://www.biographi.ca/EN/ShowBio.asp?BioId=38719 retrieved October 2006 Today numerous groups carry on the legacy of Merritt and the canals both in the past and present. One such group is the Welland Canals Foundation. They describe themselves as: “. . . a volunteer organization which strives to promote the importance of the present and past Welland Canals, and to preserve their history and heritage. The Foundation began in 1980 and carries on events like William Hamilton Merritt Day. The group has strongly supported the Welland Canals Parkway initiative and numerous other activities”. The Welland Canals Foundation does not work alone. They have help from other local groups such as the St. Catharines Historical Society. The Society’s main objective is to increase knowledge and appreciation of the historical aspects of St. Catharines and vicinity, such as the Welland Canals. http://www.niagara.com/~dmdorey/hssc/dec2000.html - retrieved Oct. 2006 http://www.niagara.com/~dmdorey/hssc/feb2000.html - retrieved Oct. 2006

Niagara Suspension Bridge Bank note, 1841

The Niagara Suspension Bridge Bank operated in Queenston in 1840. The bank issued notes in denominations of ten dollars, five dollars and one dollar, and featured a drawing of the Queenston-Lewiston Bridge, ten years prior to its construction. The notes are signed by the bank’s Cashier, Gilbert McMicken, and President, Joseph Hamilton. The bank failed a year after its establishment.

William Hamilton Merritt Welland Canal circular, July 12, 1823

William Hamilton Merritt (1793-1862) was a soldier, merchant, and politician who was instrumental in the promotion and development of the Welland Canal. After serving with the Lincoln militia during the War of 1812, Merritt became a merchant in St. Catharines, and purchased some land on Twelve Mile Creek on which he ran a sawmill and constructed a grist mill. He initially envisioned a canal between the Welland River and Twelve Mile Creek, which evolved into a plan to link Lake Ontario and Lake Erie. This would enable goods from western Canada to be conveniently shipped to Montreal and Great Britain through the St. Lawrence, while bypassing the Niagara portage. His plan met with opposition for financial and political reasons, as well as from those along the Niagara portage whose businesses would suffer if the canal were built. Despite this opposition, the Welland Canal Company was chartered by the Upper Canadian assembly in January, 1824. Construction on the canal began later that year, and was completed in 1829.

William Hamilton Merritt Welland Canal circular, July 12, 1823

William Hamilton Merritt (1793-1862) was a soldier, merchant, and politician who was instrumental in the promotion and development of the Welland Canal. After serving with the Lincoln militia during the War of 1812, Merritt became a merchant in St. Catharines, and purchased some land on Twelve Mile Creek on which he ran a sawmill and constructed a grist mill. He initially envisioned a canal between the Welland River and Twelve Mile Creek, which evolved into a plan to link Lake Ontario and Lake Erie. This would enable goods from western Canada to be conveniently shipped to Montreal and Great Britain through the St. Lawrence, while bypassing the Niagara portage. His plan met with opposition for financial and political reasons, as well as from those along the Niagara portage whose businesses would suffer if the canal were built. Despite this opposition, the Welland Canal Company was chartered by the Upper Canadian assembly in January, 1824. Construction on the canal began later that year, and was completed in 1829

Morris Norman collection, 1863-1971, n.d.

Morris Norman is a chartered accountant and partner at Norman, Goldberg & Co. LLP, an accounting firm in Toronto. He is an avid collector of Canadiana and generously donates much of the material he acquires to various Archives.

I.O.D.E. Niagara Rangers Chapter Minutes, 1991-1994, n.d.

The Imperial Order Daughters of the Empire was founded by Margaret Polson Murray in 1900 following the outbreak of the second Boer War. The organization gave charitable aid to soldiers and it assisted the dependents of deceased soldiers. The federation of women was formed to promote patriotism, loyalty and service to others. The mayors of Canada’s major cities were urged to call together the prominent women of their communities to join in this endeavor. In 1979, the name I.O.D.E was officially adopted. The organization is federally chartered not-for-profit. The focus is on improving the quality of life for children, youth and the underprivileged through educational, social service and citizenship programs. The membership list for this chapter lists 1917 as the beginning date and 1994 as the end date. The Niagara Rangers Chapter was located in Niagara Falls, Ontario.

I.O.D.E. Stamford Chapter Minutes, 1991-1994, n.d.

The Imperial Order Daughters of the Empire was founded by Margaret Polson Murray in 1900 following the outbreak of the second Boer War. The organization gave charitable aid to soldiers and it assisted the dependents of deceased soldiers. The federation of women was formed to promote patriotism, loyalty and service to others. The mayors of Canada's major cities were urged to call together the prominent women of their communities to join in this endeavour. In 1979, the name I.O.D.E. was officially adopted. The organization is federally chartered not-for-profit. The focus is on improving the quality of life for children, youth and the underprivileged through education, social services and citizenship programs. The membership list for this chapter has 1932 as the beginning date. On September 12, 1994, the group was disbanded. The Stamford Chapter was located in Niagara Falls, Ontario.

I.O.D.E. Col. Kerby Chapter Minutes, 1920-1989, n.d.

The Imperial Order Daughters of the Empire was founded by Margaret Polson Murray in 1900 following the outbreak of the second Boer War. The organization gave charitable aid to soldiers and it assisted the dependents of deceased soldiers. The federation of women was formed to promote patriotism, loyalty and service to others. The mayors of Canada’s major cities were urged to call together the prominent women of their communities to join in this endeavor. In 1979, the name I.O.D.E was officially adopted. The organization is federally chartered not-for-profit. The focus is on improving the quality of life for children, youth and the underprivileged through educational, social service and citizenship programs. The Colonel Kerby Chapter of Fort Erie, Ontario began on August 19, 1914 under the direction of Captain the Reverend A.C. Mackintosh. The chapter was named after Colonel James Kerby who was a legislator and a soldier. This chapter worked during two world wars raising large sums of money for war work, the community, health and education. In 1931, this chapter created the Douglas Memorial I.O.D.E. Hospital Fund to assist needy veterans. Other fundraisers included: their Salvage Shop, card parties and the Margaret Graham Memorial which raised funds for the Canadian Institute for the Blind. In June of 1989 the last meeting of the chapter took place.

Legal Control of Fishing Industry in Kerala

This work is a study on ‘Legal Control of Fishing Industry in Kerala.Fishery and Fishery-related legislations are sought to be examined in the light of scientific opinion and judicial decisionsThis work is divided into five Part.The thrust of time Study is on the success of legislative measures in attempting to achieve socio-economic justice for the fishermen community.Fishing is more an avocation than an industry. It is basically the avocation of the artisanal or traditional fishermen who depend on it for their livelihood. As an ‘industry’, it is a generator of employment, income and wealth.The modern tendency in national legislations is to integrate legal proivisions relating to EEZ fisheries into the general fisheries legislation.Chartered fishing was introduced by the Central Government during 1977-78 to establish the abundance and distribution of fishery resources in Indian EEZ, for transfer of technology and for related purposes.Going by the provisions of Articles 61 and 62 of the U.N. Convention on the Law of the Sea, 1982, foreign fishing need be permitted in our EEZ area only if there is any surplus left after meeting our national requirements.Conservation of the renewable fishery resources should start with identification of the species, their habitats, feeding and breeding patterns, their classification and characteristics. Fishing patterns and their impact on different species and areas require to be examined and investigated.the Central Government, that the Kerala Marine Fishing Regulation Act, 1980 was passed.our traditional fishermen that our Governments in power in Kerala resorted to the appointment of Commissions after Commissions to enquire into the problems of resource management and conservation of the resources. The implementation of the recommendations of these Commissions is the need of the times.General infrastructure has increased to a certain extent in the fishery villages; but it is more the result of the development efforts of the State rather than due to increase in earnings from fishing. Fisherwomen ar e still unable to enjoy the status and role expected of them in the society and the family.Around 120 million people around the tuorld are economically dependent on fisheries. In developing countries like India, small-scale fishers are also the primary suppliers of fish, particularly for local consumption. A most important role of the fisheries sector is as a source of domestically produced food. Fish, as a food item, is a nutrient and it has great medicinal value.Consumers in our country face a dramatic rise in fish prices as our ‘fishing industry’ is linked with lucrative markets in industrial countries. Autonomy of States should be attempted to be maintained to the extent possible with the help and co-operation of the Centre. Regional co-operation of the coastal states interse and with the Centre should be attempted to be achieved under the leadership of the Centre in matters of regional concern. At time national level, a ifisheries management policy and plan should be framed in conformity with the national economic policies and plans as also keeping pace with the local and regional needs and priorities. Any such policy, plan and legislation should strive to achieve sustainability of the resources as well as support to the subsistence sector.