Riskienhallinnan huomioiminen tilintarkastusasiakkaan hyväksymisprosessissa - kokemuksia suurista tilintarkastusyhteisöistä

Tämän tutkimuksen tarkoituksena on selvittää, miten riskienhallinnan näkökulma on huomioitu Suomessa toimivien suurten tilintarkastusyhteisöjen asiakashyväksyntäprosesseissa. Asiakashyväksyntä on tilintarkastusprosessin ensimmäinen vaihe. Tutkimuksen tiedonhankinnan strategiana käytettiin teemahaastattelua ja tutkimuksessa haastateltiin kolmea asiakashyväksynnän näkökulmasta eri rooleissa toimivaa tilintarkastajaa. Kirjallisuuskatsauksessa perehdytään sekä tilintarkastusprosessiin että riskienhallintaan liittyvään kirjallisuuteen. Tutkimuksen tuloksena todettiin, että tutkitut tilintarkastusyhteisöt ovat kehittäneet ja formalisoineet asiakashyväksyntäprosessejaan jatkuvasti riskienhallintanäkökulman huomioiden. Automatisoidut tietojärjestelmät ovat nousseet yhä merkittävämpään rooliin ja myös asiakashyväksyntään liittyvää päätöksentekopolkua on mietitty ja uudistettu. Tutkimuksen tuloksena vahvistui näkemys siitä, että aiemmissa tutkimuksissa esitetty toimeksiantoriskin käsite kuvaa myös suomalaisten tilintarkastajien asiakashyväksyntävaiheessa tekemiä riskiarvioita. Merkittävimpinä pidettiin erilaisia tilintarkastusyhteisön maineeseen vaikuttavia riskitekijöitä sekä asiakkaan henkilökysymyksiin liittyviä seikkoja. Tilintarkastajien todettiin tarkastelevan sekä riskin negatiivisia puolia että myös siihen liittyviä positiivisia mahdollisuuksia. Varsinaisia aktiivisia riskienhallinnan toimenpiteitä tärkeämmäksi koettiin se, että asiakkaaseen liittyvät riskit kartoitetaan ja arvioidaan asianmukaisesti. Asiakashyväksynnän merkityksestä riskienhallinnassa voidaan todeta, että sitä pidettiin niin sanottuna ensimmäisenä suojamuurina, jonka avulla voidaan pyrkiä suojautumaan erityisesti sellaisia riskejä vastaan, joihin ei enää myöhemmässä vaiheessa voida tilintarkastustoimenpiteillä vaikuttaa. Tällöin liian korkeariskiset asiakkaat jätetään hyväksymättä - ei niinkään pyritä suunnittelemaan riskiä alentavia toimenpiteitä, joiden avulla asiakas voitaisiin hyväksyä.

BA'S : The practice and law of bankers' acceptance

Au cours d'une transaction portant sur une acceptation bancaire (ci-après «BA» tel que dénommée dans le jargon juridique) différents types de relations peuvent s'établir entre les parties impliquées, certaines plus directes que d'autres. Dans une transaction donnée, à part le client et la banque, on peut trouver une ou plusieurs banques participantes et un ou plusieurs investisseurs, qui deviennent détenteurs de BA. La situation peut devenir complexe et les relations légales risquent de devenir assez compliquées. Cependant, il est important d'identifier si la relation s'est établie à travers l'instrument de BA, si elle existe par le biais d'une relation contractuelle ordinaire ou encore, si elle existe par le fait de la loi. Une bonne analyse des circonstances entourant la transaction, des facteurs connexes à la transaction et des droits et obligations qui existent entre les parties, sera nécessaire pour déterminer laquelle de la loi provinciale ou fédérale s'appliquera, et dans quelle mesure. Une fois accordée, la BA est gouvernée par la Loi sur les lettres de change. Toutes solutions apportées à un problème qui implique des BA, doivent, en principe, respecter la nature inhérente de la BA en tant qu'effet de commerce, gouverné par la loi fédérale. En matière de BA, c'est, soit la Loi sur les lettres de change soit la Loi sur les lettres et billets de dépôt (Depository Bills and Note Act) qui s'appliqueront à l'acte. Comme il existe des lois fédérales applicables à la BA, l'objet de notre étude est de déterminer si, et dans quelle circonstance la loi de la province, tel que le Code civil du Québec, trouvera application et éclaircira dans certains cas la disposition contenue dans la Loi sur les lettres de change, notamment lorsque les dispositions de ladite loi sont silencieuses ou ambigües. La solution la plus simple serait d'appliquer la loi provinciale aux matières qui ne sont pas traitées dans la loi, étant donné que les lois provinciales apportent souvent un complément à la législation fédérale. Cependant, la Loi sur les lettres de change contient des dispositions spéciales, tel que l'article 9 qui stipule : « 9. Les règles de la common law d'Angleterre, y compris en droit commercial, s'appliquent aux lettres, billets et chèques dans la mesure de leur compatibilité avec les dispositions expresses de la présente loi. » Cette disposition a crée une certaine confusion relativement à l'application du droit civil du Québec en matière de Lettres de change. En effet, il existe un doute quant à savoir si l'application de l'article 9 est une incorporation par référence qui exclue totalement l'application du droit civil. Cette question continue de se poser inexorablement dans la doctrine et la jurisprudence. Elle a en effet donné lieu à une série de théories quand au degré d'application de la common law en matière de lettres de change. Une revue de la jurisprudence dominante nous permet de conclure que les tribunaux ont accepté l'application du droit provinciale dans certaines questions impliquant les lettres de change. La question essentielle traitée lors de notre analyse est la suivante: lorsqu'un litige prend naissance dans une transaction de BA, quelle est la règle qui devra s'appliquer? Quel sera le droit qui gouvernera les problèmes émergeant dans une BA, celui du Code Civil du Québec ou celui de la common law d'Angleterre? Étant donne le nombre de cas qui sont portés devant les cours de justice en rapport avec des transactions de BA, comprendre quelle sera la loi applicable est d'une importance fondamentale. Pour répondre à cette question, nous commencerons par un examen de l'historique, du développement et de l'évolution de la BA. Afin de mieux comprendre la BA, nous débuterons par un bref survol des origines de cet instrument juridique. Dans le deuxième chapitre, nous analyserons la nature et le caractère légal de la BA. Cela constituera le cadre aux travers duquel nous pourrons identifier les règles et les principes qui s'appliquent aux différents aspects de la transaction de BA. Le chapitre trois fera l'objet d'un examen détaillé des mécanismes de l'opération de BA tout en étudiant de près les exigences imposées par la législation applicable. Après avoir examine l'aspect légal de la BA, nous procéderons au chapitre quatre, à l'étude de l'applicabilité de la loi provinciale relativement à certains aspects de la transaction de BA. A cet effet, nous examinerons les différentes approches de compréhension de la Loi sur les lettres de change et plus particulièrement la problématique rencontrée à l'article 9. Nous étudierons aussi l'application et l'interprétation de cette loi par les tribunaux du Québec au cours du siècle dernier. Les juges et les juristes se sont penchés sur les sens qu'a voulu donner le législateur lorsqu'il a stipulé dans l'article 9 «Le règles de la common law d'Angleterre, y compris en droit commercial, s appliquent aux lettres, billets et chèques dans la mesure de leur compatibilité avec les dispositions expresses de la présente loi ». Cette section doit-elle être appliquée à la lettre, nous obligeant à appliquer la common law d'Angleterre a chaque problème qui peut se poser en relation avec les lettres et les billets? Le Parlement a-t-il l'intention que cette disposition s'applique également au Québec, dont le droit privé est basé sur le système du Code Civil? Notre étude portera sur les différentes approches d'interprétation qui offrent une diversité de solutions au problème posé par l'article 9. Finalement, compte tenu des nouveaux développements législatifs, au chapitre cinq, nous proposons une méthode en vue de déterminer la loi applicable aux différents aspects de la transaction de BA. Notre analyse nous a conduit à adopter la solution proposée par la majorité des juristes, à la différence que notre approche de l'article 9 est basée sur des raisons de politique. Nous avons donc adopté la stricte dichotomie (en tant qu'effet négociable d'une part, et d'une sorte de contrat et de propriété de l'autre) en prenant en compte les difficultés inhérentes à déterminer quand l'un finit et l'autre commence. En conclusion, selon notre opinion, il existe deux solutions. Premièrement, il y a la possibilité que l'article 9 puisse être écarté. Dans ce cas, toutes les matières qui ne sont pas expressément évoquées dans la loi tomberont dans la compétence de la loi provinciale, comme c'est le cas dans d'autres types de législations fédérales. Dans ces situations, le droit civil du Québec joue un rôle supplétif dans les applications d'une loi fédérale au Québec. Deuxièmement, modifier l'article 9 plutôt que d'en écarter son application offre une autre possibilité. Incorporer la large stricte dichotomie dans l'article 9 nous semble être une solution préférable. La disposition pourrait se lire comme suit: « Les règles de la common law d'Angleterre incluant le droit commercial dans la mesure ou elles ne sont pas incompatibles avec les dispositions expresses de la Loi, s’appliquent aux lettres, billets, et chèques au sens stricte. Pour plus de certitude, les lettres et les billets au sens strict, incluent la forme, la délivrance et I’émission des lettres, billets, et chèques.» Ce type de changement se révélera être un pas important dans le but de clarifier la loi et déterminer l'équilibre à trouver entre l'application des lois fédérales et provinciales en matière de BA.

Using Acceptance and Commitment Therapy during Methadone Dose Reduction: Rationale, Treatment Description, and a Case Report.

Many clients who undergo methadone maintenance (MM) treatment for heroin and other opiate dependence prefer abstinence from methadone. Attempts at methadone detoxification are often unsuccessful, however, due to distressing physical as well as psychological symptoms. Outcomes from a MM client who voluntarily participated in an Acceptance and Commitment Therapy (ACT) - based methadone detoxification program are presented. The program consisted of a 1-month stabilization and 5-month gradual methadone dose reduction period, combined with weekly individual ACT sessions. Urine samples were collected twice weekly to assess for use of illicit drugs. The participant successfully completed the program and had favorable drug use outcomes during the course of treatment, and at the one-month and one-year follow-ups. Innovative behavior therapies, such as ACT, that focus on acceptance of the inevitable distress associated with opiate withdrawal may improve methadone detoxification outcomes.

Explaining Variations in Client Extra Costs between Software Projects Offshored to India

Gaining economic benefits from substantially lower labor costs has been reported as a major reason for offshoring labor-intensive information systems services to low-wage countries. However, if wage differences are so high, why is there such a high level of variation in the economic success between offshored IS projects? This study argues that offshore outsourcing involves a number of extra costs for the ^his paper was recommended for acceptance by Associate Guest Editor Erran Carmel. client organization that account for the economic failure of offshore projects. The objective is to disaggregate these extra costs into their constituent parts and to explain why they differ between offshored software projects. The focus is on software development and maintenance projects that are offshored to Indian vendors. A theoretical framework is developed a priori based on transaction cost economics (TCE) and the knowledge-based view of the firm, comple mented by factors that acknowledge the specific offshore context The framework is empirically explored using a multiple case study design including six offshored software projects in a large German financial service institution. The results of our analysis indicate that the client incurs post contractual extra costs for four types of activities: (1) re quirements specification and design, (2) knowledge transfer, (3) control, and (4) coordination. In projects that require a high level of client-specific knowledge about idiosyncratic business processes and software systems, these extra costs were found to be substantially higher than in projects where more general knowledge was needed. Notably, these costs most often arose independently from the threat of oppor tunistic behavior, challenging the predominant TCE logic of market failure. Rather, the client extra costs were parti cularly high in client-specific projects because the effort for managing the consequences of the knowledge asymmetries between client and vendor was particularly high in these projects. Prior experiences of the vendor with related client projects were found to reduce the level of extra costs but could not fully offset the increase in extra costs in highly client-specific projects. Moreover, cultural and geographic distance between client and vendor as well as personnel turnover were found to increase client extra costs. Slight evidence was found, however, that the cost-increasing impact of these factors was also leveraged in projects with a high level of required client-specific knowledge (moderator effect).

Evaluation of therapist and client language in Motivational Interviewing (MI) sessions: A secondary analysis of data from the Southern Methodist Alcohol Research Trial (SMART) study

In the United States, “binge” drinking among college students is an emerging public health concern due to the significant physical and psychological effects on young adults. The focus is on identifying interventions that can help decrease high-risk drinking behavior among this group of drinkers. One such intervention is Motivational interviewing (MI), a client-centered therapy that aims at resolving client ambivalence by developing discrepancy and engaging the client in change talk. Of late, there is a growing interest in determining the active ingredients that influence the alliance between the therapist and the client. This study is a secondary analysis of the data obtained from the Southern Methodist Alcohol Research Trial (SMART) project, a dismantling trial of MI and feedback among heavy drinking college students. The present project examines the relationship between therapist and client language in MI sessions on a sample of “binge” drinking college students. Of the 126 SMART tapes, 30 tapes (‘MI with feedback’ group = 15, ‘MI only’ group = 15) were randomly selected for this study. MISC 2.1, a mutually exclusive and exhaustive coding system, was used to code the audio/videotaped MI sessions. Therapist and client language were analyzed for communication characteristics. Overall, therapists adopted a MI consistent style and clients were found to engage in change talk. Counselor acceptance, empathy, spirit, and complex reflections were all significantly related to client change talk (p-values ranged from 0.001 to 0.047). Additionally, therapist ‘advice without permission’ and MI Inconsistent therapist behaviors were strongly correlated with client sustain talk (p-values ranged from 0.006 to 0.048). Simple linear regression models showed a significant correlation between MI consistent (MICO) therapist language (independent variable) and change talk (dependent variable) and MI inconsistent (MIIN) therapist language (independent variable) and sustain talk (dependent variable). The study has several limitations such as small sample size, self-selection bias, poor inter-rater reliability for the global scales and the lack of a temporal measure of therapist and client language. Future studies might consider a larger sample size to obtain more statistical power. In addition the correlation between therapist language, client language and drinking outcome needs to be explored.^

Escala de autoaceitação para pessoas com cegueira congênita ou precoce : desenvolvimento e investigação psicométrica = Self-acceptance acale for people with congenital or early blindness : development and psychometric analysis

Universidade Estadual de Campinas . Faculdade de Educação Física

Organ donation: Acceptance and refusal among users of the public health system from Brazil

The present study sought to identify the perception of a given group of users of the Brazilian Public Health System (Sistema Unico de Saude) regarding organ donation and to implement an educational policy. Structured interviews were conducted with the aim of describing the profile of donor and nondonor subjects, the importance of organ donation, and the knowledge regarding donation and brain death. One hundred subjects were interviewed: 33% of them considered themselves potential donors; 40% were donors; 13% were nondonors; and 14% were ill-informed potential donors. However, only 40% of users have already officially expressed to their families a willingness to donate. Regarding their knowledge about the propitious moment for organ donation, only 64% of them associated the donation act with brain death. Although the present results revealed that users of the Brazilian Public Health System are prone to organ donation, there actually was a high amount of refusals, which may be due to lack of information and knowledge regarding the donation-transplantation process.

Working in public health services in Brazil: The relationship between different rationalities

Success in a public health system is related to its ability to change its production process and to deal with general principles of the health system, such as universality and equity. The frameworks proposed by service marketing scholars have been developed primarily for private services; they focus on acceptance by the targeted client-users, and on the technical specifications of the new service delivery processes. Little attention has been given to the employees` point of view and their activities to maintain service operations modulated by innovation. In a public health system, workers make decisions in real time related to users` needs and the technical specifications of the process; therefore, it is very important to understand how the changes impact on employees` activities and on the quality delivered for citizens. This article discusses how changes implemented in Sao Paulo, Brazil impact the organizational parameters and working activities for front-line workers. (C) 2008 Elsevier Ltd. All rights reserved.

Effects of refrigeration, freezing and replacement of milk fat by inulin and whey protein concentrate on texture profile and sensory acceptance of synbiotic guava mousses

The effects of refrigeration, freezing and substitution of milk fat by inulin and whey protein concentrate (WPC) on the texture and sensory features of synbiotic guava mousses supplemented with the probiotic, Lactobacillus acidophilus La-5, and the prebiotic fibre oligofructose, were studied. The frozen storage (-18 +/- 1 degrees C), followed by thawing at 4 degrees C before the analyses, and the complete replacement of the milk fat by inulin plus WPC, led to significant differences in the instrumental texture parameters of mousses (P < 0.05). Nonetheless, these changes did not affect the sensory acceptability of the products studied. The frozen storage may be employed to extend the shelf-life of synbiotic guava mousses. Additionally, to obtain a texture profile similar to the traditional product, the simultaneous addition of inulin and WPC is recommended only for the partial replacement of milk fat in refrigerated and frozen mousses, and the total proportion of both ingredients together should not exceed 2.6%. (C) 2010 Elsevier Ltd. All rights reserved.

Consumer`s evaluation of the effects of gamma irradiation and natural antioxidants on general acceptance of frozen beef burger

The effect of addition of rosemary and oregano extracts on the sensory quality of irradiated beef burger was investigated. Batches of beef burgers were prepared with 400 ppm of rosemary or oregano extract and a group prepared with 200 ppm of synthetic butyl-hydroxytoluene (BHT)/butyl-hydroxy-anisol (BHA) was used as a control. Half of each formulation was irradiated at the maximum dose allowed for frozen meat (7 kGy). Samples were kept under frozen conditions (-20 degrees C) during the whole storage period, including during irradiation. Two analyses were performed after 20 and 90 days to verify the influence of the addition of the different types of antioxidants and the effect of irradiation and storage time on the acceptance of the product. Thirty-three and thirty-four untrained panelists were invited to participate in the first and second test, respectively. A structured hedonic scale ranging from 1 to 9 points was used in both analyses. BHT/BHA formulation obtained the highest score (6.73) and regarding the natural antioxidants, oregano received better acceptance (6.36). Irradiated samples formulated with oregano received a lower score, 6.03 in the first test and 5.06 in the second one, compared to the non-irradiated sample (6.36 and 5.79). In the second test (90 days), the sample formulated with BHT/BHA and which was irradiated received a higher score (6.59) when compared to the non-irradiated one (5.85). In both tests, the irradiated samples formulated with rosemary extract obtained a better score compared to the non-irradiated one, the scores being 5.00-3.82 and 5.00-3.76 in the first and second test, respectively. Our results allowed us to conclude that the natural antioxidants, rosemary and oregano extracts, present a good alternative for replacing synthetic additives in food industries, and that the irradiation process, in some cases, may help to enhance the sensory quality of food. (C) 2008 Elsevier Ltd. All rights reserved.

LACTOBACILLUS ACIDOPHILUS AND BIFIDOBACTERIUM SP IN CO-CULTURE IMPROVE SENSORY ACCEPTANCE OF POTENTIALLY PROBIOTIC PETIT-SUISSE CHEESE

Sensory acceptance of four trials of probiotic petit-suisse cheese was investigated. Cheeses were prepared using Streptococcus thermophilus TA 040 as starter not supplemented with any probiotic culture (T1-control), Lactobacillus acidophilus La-5 (T2), Bifidobacterium animalis subsp. lactis BL04 (T3) and L. acidophilus + B. animalis subsp. lactis (T4). Sensory acceptance tests were performed after 7 and 14 days of storage at 4 +/- 1 degrees C, using a 9-point hedonic scale to evaluate flavour, texture and overall acceptability. The population of La-5 and BL04 remained at 7.0 log CFU g(-1) and at 8.0 log CFU g(-1), respectively, during storage for up to 28 days. After 7 and 14 days of storage, cheese T4 presented the highest sensory acceptance for all attributes evaluated and differed significantly from the other cheeses (P<0.05). After 14 days of storage, cheese T3 presented the lowest acceptance and differed significantly from the other cheeses (P<0.05). The supplementation of petit-suisse cheese T4 with both La-5 and BL04 in co-culture with a starter culture resulted in a product with high probiotic populations during storage and excellent sensory acceptance. The results also showed that, when added separately, La-5 and BL04 did not affect the sensory acceptability of petit-suisse cheese.

Nestmate recognition in a stingless bee: does the similarity of chemical cues determine guard acceptance?

The ability to discriminate nestmates from non-nestmates is critical to the maintenance of the integrity of social insect colonies. Guard workers compare the chemical cues of an incoming individual with their internal template to determine whether the entrant belongs to their colony. In contrast to honeybees, Apis mellifera, stingless bees have singly mated queens and, therefore, are expected to have a higher chemical homogeneity in their colonies. We tested whether aggressive behaviour of Frieseomelitta varia guards towards nestmate and non-nestmate foragers reflects chemical similarities and dissimilarities, respectively, of cuticular hydrocarbon profiles. We also introduced individuals of Lestrimelitta limao, an obligatory robber species, to test the ability of guards to react effectively to intruders from other taxa. We verified that foraging nestmates were almost invariably accepted, while heterospecific and conspecific non-nestmates were rejected at relatively high rates. However, non-nestmate individuals with higher chemical profile similarity were likely to be accepted by guards. We conclude that guards compare the chemical cuticular blend of incoming individuals and make acceptance decisions according to the similarity of the compounds between the colonies. (c) 2007 The Association for the Study of Animal Behaviour. Published by Elsevier Ltd. All rights reserved.

Adopting turtle excluder devices in Australia and the United States: What are the differences in technology transfer, promotion, and acceptance?

Turtle excluder devices (TEDs) are being trialed on a voluntary basis in many Australian prawn (shrimp) trawl fisheries to reduce sea turtle captures. Analysis of TED introductions into shrimp trawl fisheries of the United States provided major insights into why conflicts occurred between shrimpers, conservationists, and government agencies. A conflict over the introduction and subsequent regulation of TEDs occurred because the problem and the solution were perceived differently by the various stakeholders. Attempts to negotiate and mediate the conflict broke down, resulting in litigation against the U.S. government by conservationists and shrimpers. Litigation was not an efficient resolution to the sea turtle-TED-trawl conflict but it appears that litigation was the only remaining path of resolution once the issue became polarized. We review two major Australian trawl fisheries to identify any significant differences in circumstances that may affect TED acceptance. Australian trawl fisheries are structured differently and good communication occurs between industry and researchers. TEDs are being introduced as mature technology. Furthermore, bycatch issues are of increasing concern to all stakeholders. These factors, combined with insights derived from previous conflicts concerning TEDs in the United Stares, increase the possibilities that TEDs will be introduced to Australian fishers with better acceptance.

Linking client and employee perceptions of the organization: A study of client satisfaction with health care services

Client satisfaction with health care sen ices has usually been researched in terms of socio-demographic and predispositional characteristics associated with the client. The present study included organizational characteristics as predictors of client satisfaction with health care services. Participants in the research were clients and employees of an Australian public-sector health care organization who responded to separate client and employee questionnaires. Hierarchical regression analyses indicated that, after controlling for a number of client characteristics, organizational characteristics, as perceived by employees, accounted for a significant proportion of additional variance in client satisfaction with health care services. Results of the present study provided some support for the proposition that employee perceptions of the working environment should be considered in a more comprehensive understanding of client satisfaction with health care services. Limitations of the study highlight practical difficulties in the assessment of client outcomes and methodological complexities in linking individual and organizational processes.