Academic literature on the topic 'Voluntary'
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Journal articles on the topic "Voluntary"
Dontoh, Alex. "Voluntary Disclosure." Journal of Accounting, Auditing & Finance 4, no. 4 (April 1989): 480–511. http://dx.doi.org/10.1177/0148558x8900400404.
Full textNowak, Marek. "„Voluntas” – woluntariat jako praca – transgresyjne formy wolontariatu. Ciągłość i zerwanie." Kultura i Edukacja 101, no. 1 (2014): 214–42. http://dx.doi.org/10.15804/kie.2014.01.12.
Full textLODEWIJCKX, E. "VOLUNTARY STERILIZATION IN FLANDERS." Journal of Biosocial Science 34, no. 1 (January 2002): 29–50. http://dx.doi.org/10.1017/s0021932002000299.
Full textSiregar, Hotma Royani, and Adi Antoni. "THE CARING BEHAVIOR OF VOLUNTARY NURSES TO THE CLIENT IN PADANGSIDIMPUAN GENERAL HOSPITAL." INDONESIAN NURSING JOURNAL OF EDUCATION AND CLINIC (INJEC) 1, no. 2 (February 8, 2017): 122. http://dx.doi.org/10.24990/injec.v1i2.115.
Full textLiebert, Robert M., and Bonnie Burk. "Voluntary Control of Reversible Figures." Perceptual and Motor Skills 61, no. 3_suppl (December 1985): 1307–10. http://dx.doi.org/10.2466/pms.1985.61.3f.1307.
Full textHarris, Richard. "Voluntary separation or voluntary mixing?" Dialogues in Human Geography 6, no. 3 (November 2016): 305–7. http://dx.doi.org/10.1177/2043820616644371.
Full textVan Der Sluis, Isaac. "How Voluntary is Voluntary Euthanasia?" Journal of Palliative Care 4, no. 1-2 (March 1988): 107–9. http://dx.doi.org/10.1177/0825859788004001-233.
Full textWebber, Frances. "How voluntary are voluntary returns?" Race & Class 52, no. 4 (April 2011): 98–107. http://dx.doi.org/10.1177/0306396810396606.
Full textPark, Jiyoung, Jiyoon Lee, Narae Hwang, and Jewon Shin. "Determinants and Value Relevance of Voluntary Disclosure of Environmental Expenditures." Korean Accounting Information Association 41, no. 3 (September 30, 2023): 1–28. http://dx.doi.org/10.29189/kaiaair.41.3.1.
Full textAberman, Tanya. "Forced-Voluntary Return." Migration and Society 5, no. 1 (June 1, 2022): 13–28. http://dx.doi.org/10.3167/arms.2022.050103.
Full textDissertations / Theses on the topic "Voluntary"
Kaur, Jasmeet, and Ninorta Kurt. "Voluntary Audits : Motives of Executing Voluntary Audits in Partnership Firms in Jönköping." Thesis, Jönköping University, JIBS, Accounting and Finance, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1287.
Full textAbstract
Purpose: A part of this research is to explore if there are partnership firms that voluntarily get an audit of their business. The purpose is to understand and explain why these partnership firms have chosen to get an audit of their business voluntarily. Additionally, the authors research how external stakeholders, such as creditors, view and assess partnership firms that do not execute an audit of their accounts and reports.
Method: To initiate this research, the authors conducted a telephone survey as a pre-study, to assure the viability of this research. As a major part of this research study, qualitative interviews with partnership firms, banks and the Swedish Tax Agency have been conducted to obtain professional opinion in the subject of interest. Previous researches are presented to provide a broader perspective of the debate.
Frame of
Reference: The authors present an extensive background to auditing and accounting. Stakeholder model and agency theory have been applied to facilitate in understanding the relationship between a partnership firm and its stakeholders. Advantages and disadvantages of auditing, as well as the concept of voluntary auditing are presented to facilitate a discussion of the motives of voluntarily executing an audit firms.
Conclusion: After extensive research the authors have identified and determined the most probable motives of voluntary audits as well as understood how these external stakeholders view and assess these partnership firms that do not execute an audit of their accounts and reports. The authors can after a broad research conclude that partners’ central motives to voluntary auditing is to seek the value that is added through it, as the firm obtains professional assistance to raise the credibility of the firm’s financial reports. Auditing frees them from additional burden and time to manage the work related to accounting records and enables them to devote more time to the core business.
Through an audit, partners’ quest for orderliness is fulfilled. Moreover, indications have been seen that partners are open to voluntarily execute an audit to achieve a sense of security in relation to the other partners. Another essential motive to why partners voluntarily execute audits is to be assured that there are no significant inaccuracies or errors in their book-keeping. Overall, partners’ intentions of getting an audit of their accounts and reports are to gain an overview of the business as well to obtain enhanced business image externally.
Creditors are concerned about a firm’s ability to reimburse the obligation. In a newly started firm, banks require annual reports, forecasts and budgets ensure the firm’s solvency. The Swedish Tax Agency receives audit reports from auditors that guide them with hints and directions on what to assess further. Moreover, the Swedish Tax Agency performs tax audits on firms, whereby they conduct an assessment to ensure that the accounts and other documents are in accordance with what is declared to them.
Sammanfattning
Syfte: Avsikten med denna uppsats är att utforska om det finns handelsbolag som frivilligt upprättar revision i sin affärsverksamhet. Syftet är att få förståelse för samt förklara de bakomliggande motiven till handelsbolags val av frivillig revision. Författarna utforskar ytterligare hur externa parter, såsom kreditgivare samt skatteverket, granskar och ser på handelsbolag som inte upprättar revision på sin verksamhet.
Metod: Författarna genomförde en förstudie i form av en telefonenkät, för att försäkra sig om att denna studie är genomförbar. För att erhålla en professionell åsikt kring ämnet i fråga, har denna studie till största del bestått av kvalitativa intervjuer med respondenter från delägare av handelsbolag, banker och skatteverket. Tidigare studier är även presenterade för att tillföra debatten ett bredare perspektiv.
Referensram: Författarna ger en omfattande beskrivning av redovisning och revision. Intressentmodellen och agentteorin har tillämpats i syfte att underlätta förståelsen av relationen mellan företag och dess intressenter. Dessutom beskrivs för- och nackdelar av revision för att underlätta diskussionen kring motiven till frivillig revision i handelsbolag.
Slutsats: Författarna har efter omfattande forskning fastställt de troligaste motiven till frivillig revision samt fått en djupare förståelse för bankernas och skatteverkets ståndpunkt och granskning av handelsbolag som inte är revisionspliktiga. Sammanfattningsvis kan författarna hävda att grundmotiven till frivillig revision är värdet som den tillför, då bolagen erhåller professionell samråd som höjer redovisningens trovärdighet i bolaget. Revision underlättar för delägarna då de inte behöver ta på sig bördan av att tillägna tid och kraft på att själva utföra bokföringen. Detta tillåter delägarna i sin tur att ägna mer tid till själva kärnverksamheten. Genom revision, fullgörs delägarnas strävan efter ordning och reda i bolaget. För övrigt har man sett indikationer på att delägarna är positivt inställda på att frivilligt upprätta revision i handelsbolagen, då revisionen bidrar till att de erhåller en känsla av trygghet. Ett annat motiv, är att revisionen försäkrar dem om det inte förekommer väsentliga felaktigheter eller misstag i boksluten. Delägarnas främsta avsikt till användandet av revision kan i det stora hela summeras till att de får en översiktsbild av sina bolag, såväl som att de erhåller en kvalitetsstämpel och därmed en förhöjd bild av bolaget utåt sett. Kreditgivare är angelägna över bolagens återbetalningsförmåga. Därför kräver banken att nystartade bolag ska framföra sin årsredovisning, budget och framtida prognoser, för att försäkra sig om och fastställa deras återbetalningsförmåga. Skatteverket mottar årsredovisningar från revisorer, som med fördel förser skatteverket med råd och vägledning kring eventuell vidare granskning i bolagen. Skatteverket utför därtill skatterevision, genom att de granskar bolagen i syfte att intyga att de presenterade räkenskaperna och rapporterna överensstämmer med det som har deklarerats och kommit till skatteverkets förfogande.
López, Zarzosa Helia. "Chilean voluntary repatriation, 1978-2002 : how voluntary, how gendered and how classed?" Thesis, Oxford Brookes University, 2011. https://radar.brookes.ac.uk/radar/items/8e646a2d-0142-46a0-8684-886d794b870a/2/.
Full textGeidner, Nicholas William. "The Role of Perceived Voluntary Group Cohesion on Participation in Voluntary Groups." The Ohio State University, 2011. http://rave.ohiolink.edu/etdc/view?acc_num=osu1306774369.
Full textYeigh, Maika J. "Does Voluntary Reading Matter? The Influences of Voluntary Reading on Student Achievement." PDXScholar, 2014. https://pdxscholar.library.pdx.edu/open_access_etds/1786.
Full textSpash, Clive L., and Hendrik Theine. "Voluntary Individual Carbon Trading." WU Vienna University of Economics and Business, 2016. http://epub.wu.ac.at/5206/1/sre%2Ddisc%2D2016_04.pdf.
Full textSeries: SRE - Discussion Papers
Riener, Gerhard. "Essays on Voluntary Contributions." Thesis, University of Essex, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.520111.
Full textChartrand, Sébastien. "Work in voluntary welfare organizations : A sociological study of voluntary welfare organizations in Sweden." Doctoral thesis, Stockholms universitet, Sociologiska institutionen, 2004. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-165.
Full textCassidy, Steven. "Voluntary organisations in the transport market : a study of the rural voluntary car schemes." Thesis, Nottingham Trent University, 1992. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.304647.
Full textBesich, John. "Job embeddedness versus traditional models of voluntary turnover: A test of voluntary turnover prediction." Thesis, University of North Texas, 2005. https://digital.library.unt.edu/ark:/67531/metadc4977/.
Full textKrarup, Signe. "Voluntary agreements in energy regulation /." København, 2002. http://www.gbv.de/dms/zbw/355583011.pdf.
Full textBooks on the topic "Voluntary"
Billis, David, and Margaret Harris, eds. Voluntary Agencies. London: Macmillan Education UK, 1996. http://dx.doi.org/10.1007/978-1-349-24485-0.
Full textVincent, Norah. Voluntary Madness. London: Random House Publishing Group, 2009.
Find full textHarmer, Jeremy. Trumpet voluntary. Cambridge: Cambridge University Press, 1999.
Find full textAssociation of Graduate Careers Advisory Services., ed. Voluntary sector. Manchester: CSU., 2003.
Find full textCanada. Dept. of the Secretary of State. Voluntary action. S.l: s.n, 1988.
Find full textVincent, Norah. Voluntary Madness. New York: Penguin Group USA, Inc., 2008.
Find full textDyson, Sarah E. Voluntary euthanasia. Middlesbrough: School of Human Studies, 1994.
Find full textShchiglik, Aron Isaakovich. Voluntary societies. Moscow: Novosti, 1990.
Find full textShchiglik, A. I. Voluntary societies. Moscow: Novosti, 1990.
Find full textBailey, Edward. Voluntary arrangements. 2nd ed. London: LexisNexis Butterworths, 2007.
Find full textBook chapters on the topic "Voluntary"
Chappell, T. D. J. "Voluntas and the Voluntary." In Aristotle and Augustine on Freedom, 140–53. London: Palgrave Macmillan UK, 1995. http://dx.doi.org/10.1057/9780230379510_6.
Full textVidal Prado, Carlos. "Voluntary." In Dictionary of Statuses within EU Law, 613–19. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-00554-2_78.
Full textFinch, John. "Voluntary hospitals." In Speller’s Law Relating to Hospitals, 73–81. Boston, MA: Springer US, 1994. http://dx.doi.org/10.1007/978-1-4899-7122-7_3.
Full textHouseknecht, Sharon K. "Voluntary Childlessness." In Handbook of Marriage and the Family, 369–95. Boston, MA: Springer US, 1987. http://dx.doi.org/10.1007/978-1-4615-7151-3_14.
Full textRoberts, Ken. "Voluntary Associations." In The Leisure Industries, 22–37. London: Macmillan Education UK, 2004. http://dx.doi.org/10.1007/978-0-230-20304-4_3.
Full textSendjaya, Sen. "Voluntary Subordination." In Personal and Organizational Excellence through Servant Leadership, 39–49. Cham: Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-16196-9_3.
Full textMandle, Lisa, and Meg Symington. "Voluntary Mechanisms." In Green Growth That Works, 105–17. Washington, DC: Island Press/Center for Resource Economics, 2019. http://dx.doi.org/10.5822/978-1-64283-004-0_8.
Full textEriksen, Erik O. "Voluntary Supranationalism." In The Normativity of the European Union, 25–43. London: Palgrave Macmillan UK, 2014. http://dx.doi.org/10.1057/9781137391452_2.
Full textButton, Mark. "Voluntary policing." In Private Policing, 128–51. 2nd Edition. | New York : Routledge, 2019. | Revised edition of the author’s Private policing, 2002.: Routledge, 2019. http://dx.doi.org/10.4324/9781351240772-8.
Full textPulman, Christopher. "Voluntary Interventions." In Hart on Responsibility, 47–70. London: Palgrave Macmillan UK, 2014. http://dx.doi.org/10.1057/9781137374431_3.
Full textConference papers on the topic "Voluntary"
Lototsky, Anton Sergeevich. "«Voluntary» Detention." In АКТУАЛЬНЫЕ ВОПРОСЫ РАЗВИТИЯ ГОСУДАРСТВЕННОСТИ И ПУБЛИЧНОГО ПРАВА. Санкт-Петербург: Санкт-Петербургский институт (филиал) ВГУЮ (РПА Минюста России), 2020. http://dx.doi.org/10.47645/978-5-6044512-4-3_2020_2_11.
Full textМусаев, С. И. "Problematic aspects and features of voluntary refusal committing a crime." In Международная научно-практическая конференция "ЦИФРОВОЕ ОБЩЕСТВО: НАУЧНЫЕ ИНИЦИАТИВЫ И НОВЫЕ ВЫЗОВЫ". Crossref, 2024. http://dx.doi.org/10.26118/6166.2023.60.82.001.
Full textEshraghi, Ali. "ICT practices by voluntary groups." In the 2013 conference. New York, New York, USA: ACM Press, 2013. http://dx.doi.org/10.1145/2441955.2441968.
Full textShishkin, Denis. "Evidence Acquisition and Voluntary Disclosure." In EC '21: The 22nd ACM Conference on Economics and Computation. New York, NY, USA: ACM, 2021. http://dx.doi.org/10.1145/3465456.3467586.
Full textChinea Guevara, Josefina. "Contentious jurisdiction and voluntary jurisdiction." In MOL2NET 2017, International Conference on Multidisciplinary Sciences, 3rd edition. Basel, Switzerland: MDPI, 2017. http://dx.doi.org/10.3390/mol2net-03-04975.
Full textCavusoglu, Huseyin, Zhuolun Li, and Ke-Wei Huang. "Can Gamification Motivate Voluntary Contributions?" In CSCW '15: Computer Supported Cooperative Work and Social Computing. New York, NY, USA: ACM, 2015. http://dx.doi.org/10.1145/2685553.2698999.
Full textAli, S. Nageeb, Greg Lewis, and Shoshana Vasserman. "Voluntary Disclosure and Personalized Pricing." In EC '20: The 21st ACM Conference on Economics and Computation. New York, NY, USA: ACM, 2020. http://dx.doi.org/10.1145/3391403.3399457.
Full textRezende, Rene N. "Ten Years of Voluntary Work." In AIAA SCITECH 2023 Forum. Reston, Virginia: American Institute of Aeronautics and Astronautics, 2023. http://dx.doi.org/10.2514/6.2023-1781.
Full textCyrol, Tomasz. "Voluntary Enforcement of Arbitral Awards." In XVII International Research-to-Practice Conference dedicated to the memory of M.I. Kovalyov (ICK 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.200321.108.
Full textGharbi, Imen. "INCENTIVIZING OPENNESS: THE INFLUENCE OF MANAGERIAL COMPENSATION ON VOLUNTARY DISCLOSURE." In BuPol Bali 2024– International Conference on Business, Economics & Policy, 17-18 July. Global Research & Development Services, 2024. http://dx.doi.org/10.20319/icssh.2024.318325.
Full textReports on the topic "Voluntary"
Kotchen, Matthew, and Michael Moore. Conservation: From Voluntary Restraint to a Voluntary Price Premium. Cambridge, MA: National Bureau of Economic Research, December 2007. http://dx.doi.org/10.3386/w13678.
Full textThomas, O. Voluntary Education Programs,. Fort Belvoir, VA: Defense Technical Information Center, February 1997. http://dx.doi.org/10.21236/ada325517.
Full textDerenoncourt, Ellora, and David Weil. Voluntary Minimum Wages. Cambridge, MA: National Bureau of Economic Research, June 2024. http://dx.doi.org/10.3386/w32546.
Full textYeigh, Maika. Does Voluntary Reading Matter? The Influences of Voluntary Reading on Student Achievement. Portland State University Library, January 2000. http://dx.doi.org/10.15760/etd.1785.
Full textAli, S. Nageeb, Gregory Lewis, and Shoshana Vasserman. Voluntary Disclosure and Personalized Pricing. Cambridge, MA: National Bureau of Economic Research, December 2019. http://dx.doi.org/10.3386/w26592.
Full textCrickenberger, Jon M. National Voluntary Laboratory Accreditation Program:. Gaithersburg, MD: National Institute of Standards and Technology, 2005. http://dx.doi.org/10.6028/nist.hb.150-22-2005.
Full textCrickenberger, Jon M. National Voluntary Laboratory Accreditation Program:. Gaithersburg, MD: National Institute of Standards and Technology, 2005. http://dx.doi.org/10.6028/nist.hb.150-22-2008.
Full textStiefel, S. Wayne. National Voluntary Laboratory Accreditation Program:. Gaithersburg, MD: National Institute of Standards and Technology, 1992. http://dx.doi.org/10.6028/nist.ir.4817.
Full textStiefel, S. Wayne, and Eric R. Lindstrom. National Voluntary Laboratory Accreditation Program:. Gaithersburg, MD: National Institute of Standards and Technology, 1992. http://dx.doi.org/10.6028/nist.ir.4818.
Full textReichman, Jerome H. Non-Voluntary Licensing of Patented Inventions. Geneva, Switzerland: International Centre for Trade and Sustainable Development, 2003. http://dx.doi.org/10.7215/ip_ip_20030601d.
Full text