Rozprawy doktorskie: „Audit offices”

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Persson, Elin, i Milla Näsström. "Performance Audits : A study of the factors affecting audit impact in Sweden". Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-297948.

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There have been uncertainties to what a performance audit generates, as audit impact have an inherent causality problem. Prior studies present several factors that affect perceived audit impact, but the generalizability is low and not applicable in a Swedish context, thus this thesis contributes to the development of the existing knowledge by investigating audit impact. This thesis consists of a sample of three performance audits which are investigated through a mix methods approach with a total 23 interviews and multiple public documents, analyzed with earlier studies and theories as a benchmark. The findings indicate that audit impact is complex where several factors affect audit impact, this thesis indicated that usefulness and quality of the performance audit are the main factors that affects perceived audit impact. There are also additional effects by the performance audit that fall outside of the audit impact definition. Due to the small sample size and the fact that performance audits often are regulated by local laws one must be careful in what context these findings are solely applied in another context.

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Moravcová, Štěpánka. "Systém kontroly hospodaření organizačních složek státu". Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-199252.

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The thesis deals with checking and verification of financial statements the subjects of the public sector. In the first part of the thesis there is mentioned the general characteristic of public sector, there is also described systém of checking and verification financial statements. Practical part of the thesis is dedicated to the Ministry of Regional Development.

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Swartz, Jordan. "Audit Office Growth Under Analysis". Thesis, The University of Arizona, 2015. http://hdl.handle.net/10150/578932.

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This study researches whether potential indicators of auditor dependence will affect the negative relationship between audit office size and audit quality in growing audit offices. I consider high market concentration and the low average number of public clients available to auditors in a city as indicators of dependency, and an auditor being a market specialist as an indicator of independency. Although the majority of my tests proved inconclusive, I do find some evidence indicating that there may be more to the growth effect than workload balancing. I provide some evidence supporting the hypothesis that the growth effect would be weaker (stronger) when there are more (fewer) potential clients in a local audit market.

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Madsen, Pierre. "Commercial Loan Officers and the Audit Expectation Gap". Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-202335.

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The audit expectation gap, generally known as the differences between what users of financialstatements expect from the auditor and what the auditor actually provides, is present andresulting to a widespread concern. This thesis aims to investigate the level and nature of the audit expectation gap betweenauditors and commercial loan officers. In addition, this thesis also asks the question ifeducation is a mean to reduce commercial loan officers’ audit expectation gap. A questionnaire containing seven-point Likert scales with bipolar adjectival statements wassent to auditors and commercial loan officers. The respondents were asked to choose anumber from the scale which identified their level of agreement to either one of thestatements. The results revealed substantial evidence of an audit expectation gap particularly on issuesconcerning auditors’ responsibilities in fraud detection and prevention. Education oncommercial loan officers could reduce the audit expectation gap.

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Yu, Dong Michael. "The effect of big four office size on audit quality". Diss., Columbia, Mo. : University of Missouri-Columbia, 2007. http://hdl.handle.net/10355/4827.

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Thesis (Ph. D.)--University of Missouri-Columbia, 2007.
The entire dissertation/thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file (which also appears in the research.pdf); a non-technical general description, or public abstract, appears in the public.pdf file. Title from title screen of research.pdf file (viewed on October 15, 2007) Vita. Includes bibliographical references.

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Sangtakoeng, Lt Kasemsak. "An examination of administrative management problems facing the royal Thai army audit office". DigitalCommons@Robert W. Woodruff Library, Atlanta University Center, 1988. http://digitalcommons.auctr.edu/dissertations/3110.

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The main purpose of this paper is to examine the problems facing the Audit Office of the Royal Thai Army. This study is significant because it attempted to examine selected major problems that plague the army as a .whole and the Audit Office in particular. The problems, namely, (a) lack of adequate staffing, (b) inefficient inter-unit communication, and (c) poor record keeping systems go into the very heart of the smooth operations of any organization. The major findings are that the lack of a large pool of qualified university graduates and poor salaries have prevented the army as a whole, and the Audit Office in particular from attracting such personnel into its ranks. In addition, the communication delays caused by seeking approval for clearances as well as the dependence on obsolete technology have impacted negatively on the audit process. The main sources of information for this study were obtained from participant observation and reliance on a variety of secondary data that included books, journals, and documents from the Royal Thai Army.

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Björklund, Lina. "Energy Audit and Energy Saving Measures of a Large Office Building : Bern 9 in Örnsköldsvik". Thesis, Högskolan i Gävle, Energisystem och byggnadsteknik, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-32840.

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There is a large potential in making the residential and service sector more energy efficient and the first step towards achieving a more efficient use of energy is to implement an energy audit. In this study a property with an approximate area of 8 000 m2, consisting of a main building and three building extensions from different eras has been examined. The main building and its extensions were built in different stages and the first one in the early 20th century and some parts of the last building extension were modified at the time that the examination was carried out. This indicates that there is a vast energy savings potential in the property and an energy audit was performed. The main aim of the study was to examine where the energy was being used and where energy could be saved. Energy saving measures has been suggested together with a calculated approximate energy decrease and payback period. The total energy savings potential for the measures is approximately 146 MWh. The energy audit showed that a large amount of electricity was being used during non-work hours and that energy was lost through the building envelope. The electricity use during non-work hours was examined during the night walk, however, it is suggested to carry out further examinations regarding the property’s vast electricity use during non-work hours. To add loose wool in the roof of B2 has an energy savings potential of 33 000 kWh/year. Another measure is to clean the heat exchangers, this measure has an energy savings potential of 26 000 kWh/year. Also it is suggested to optimize the operational hours for the lighting by implementing presence control and to decrease the energy use for ventilation by cleaning the heat exchangers. Further examinations that would improve the study would be to do measurements of the electricity and temperatures to get a better understanding of the buildings energy use. Also to model the building in a simulation tool would give a calculated energy loss that is more like the actual energy loss of the building and make the results more reliable.

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Kyeyune-Nyombi, Elizabeth Mary Kalebu. "A communications audit for the Office of Enrollment Services at California State University, San Bernardino". CSUSB ScholarWorks, 1989. https://scholarworks.lib.csusb.edu/etd-project/495.

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Neusserová, Sandra. "Rezervy ústavně právního postavení NKÚ v porovnání s obdobnými institucemi v naší historii a ve vybraných státech EU". Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264436.

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This diploma thesis deals with historical development of the Czech Supreme Audit Office and its foreign analogies. The subject of the thesis is to evaluate the current legal status of the Supreme Audit Office and then propose possible modifications with reference to the regulatory audit institutions in European countries. The diploma thesis is divided into two parts. The theoretical part contains material study, theoretical introduction to the control and audit and then examines in detail the historical progress of the Supreme Audit Office in the Czech Republic to its current form. Other chapters are focused on different foreign institutions which are responsible for the national audit. The practical part highlights the differences between the control authorities. The comparison of individual offices is analysed on the basis of the Lima Declaration of Guidelines on Auditing Precepts.

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VIALANEIX, Jeremy. "Energy audits of existing office buildings of the 80’s:On the way of sustainability in France". Thesis, KTH, Uthålliga byggnadssystem, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-103288.

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Lonsdale, Jeremy Stephen John. "Advancing beyond regularity : developments in value for money methods at the national audit office 1984-1999". Thesis, Brunel University, 2000. http://bura.brunel.ac.uk/handle/2438/5220.

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This thesis examines the development of value for money (VFM) audit methods used by the National Audit Office (NAO) and considers what factors have influenced the identified changes. It also considers how developments compare with those elsewhere in Europe. The thesis is based on examination of more than 300 NAO reports, interviews with senior staff, focus groups, a thorough review of relevant literature, and comparisons with four other state audit offices. The thesis argues that VFM audit has developed into a strong form of evaluative activity, despite a number of constraints. The NAO enjoys a unique combination of the statutory power to initiate wide-ranging reviews; the right to demand documents and gain access to people; and the existence of a powerful parliamentary committee to review its work and ensure a government response to reports. Additionally, during the 1980s and 1990s, the NAO developed its VFM work, and in particular, the methods used, to become a more robust discipline. Although document review and interviews form the basis of much of the work, other methods have been added to the core repertoire, in particular, questionnaires. In addition, a broader range of methods has been used on occasions, from focus groups to systems dynamics. These developments are explained in terms of a response to broader changes in the administrative environment, in particular, new public management reforms. These have increased interest in public sector performance, enhanced the quality of information available, and given greater emphasis to service quality. Consequently, the NAO has sought to demonstrate it can 'add value' and encourage beneficial improvements to public services. Developments in methods are seen as one important way of doing this. The thesis places developments in the context of the growth of evaluative activities in the UK, whilst emphasising the particular focus of VFM work on accountability, and its links with financial audit.

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Clément, Paul Francois. "Building energy retrofitting: from energy audit to renovation proposals : The case of an office building in France". Thesis, KTH, Byggvetenskap, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-103243.

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Abstract The built environment is responsible for 40% of the global energy demand (1). To reduce building energy consumption, regulations are enhancing the appeal of sustainable constructions. Nevertheless, the rate of construction is low in most of developed countries. Efforts are to be made in existing buildings, namely in office buildings, which are statistically more energy-consuming than residential buildings (3). To conduct an adapted energy retrofitting, an energy audit can be realized as a pre-study. The first step is to realize an inventory of fixture of the building equipment. From that analysis, the building behavior and consumption are modeled with the help of dynamic simulation software. A comparison with the real life energy consumption guides the study to obtain a model close to reality. Energy retrofitting plans can then be created, based on this model and on the inventory of fixture phase. If technically adapted, each retrofitting solution is evaluated in terms of investment cost and energy savings. Building energy audits and recommendation phases are not unique and normalized procedures. More advanced and complex calculations and measurements can improve the result accuracy. Nevertheless, the introduced approach gives a first understanding of a building, by analyzing its strengths and its weaknesses. As a result, the proposed retrofitting solutions are suited to each specific building. This renovation plan can then be used as a first-decision making tool for the various stakeholders included in the retrofitting project. Abstract The built environment is responsible for 40% of the global energy demand (1). To reduce building energy consumption, regulations are enhancing the appeal of sustainable constructions. Nevertheless, the rate of construction is low in most of developed countries. Efforts are to be made in existing buildings, namely in office buildings, which are statistically more energy-consuming than residential buildings (3). To conduct an adapted energy retrofitting, an energy audit can be realized as a pre-study. The first step is to realize an inventory of fixture of the building equipment. From that analysis, the building behavior and consumption are modeled with the help of dynamic simulation software. A comparison with the real life energy consumption guides the study to obtain a model close to reality. Energy retrofitting plans can then be created, based on this model and on the inventory of fixture phase. If technically adapted, each retrofitting solution is evaluated in terms of investment cost and energy savings. Building energy audits and recommendation phases are not unique and normalized procedures. More advanced and complex calculations and measurements can improve the result accuracy. Nevertheless, the introduced approach gives a first understanding of a building, by analyzing its strengths and its weaknesses. As a result, the proposed retrofitting solutions are suited to each specific building. This renovation plan can then be used as a first-decision making tool for the various stakeholders included in the retrofitting project. Abstract The built environment is responsible for 40% of the global energy demand (1). To reduce building energy consumption, regulations are enhancing the appeal of sustainable constructions. Nevertheless, the rate of construction is low in most of developed countries. Efforts are to be made in existing buildings, namely in office buildings, which are statistically more energy-consuming than residential buildings (3). To conduct an adapted energy retrofitting, an energy audit can be realized as a pre-study. The first step is to realize an inventory of fixture of the building equipment. From that analysis, the building behavior and consumption are modeled with the help of dynamic simulation software. A comparison with the real life energy consumption guides the study to obtain a model close to reality. Energy retrofitting plans can then be created, based on this model and on the inventory of fixture phase. If technically adapted, each retrofitting solution is evaluated in terms of investment cost and energy savings. Building energy audits and recommendation phases are not unique and normalized procedures. More advanced and complex calculations and measurements can improve the result accuracy. Nevertheless, the introduced approach gives a first understanding of a building, by analyzing its strengths and its weaknesses. As a result, the proposed retrofitting solutions are suited to each specific building. This renovation plan can then be used as a first-decision making tool for the various stakeholders included in the retrofitting project.

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AlHusaini, Walid A. A. "The Kuwait Investment Office (KIO) scandal : a study of auditing and audit expectations in an international context". Thesis, University of Sheffield, 2000. http://etheses.whiterose.ac.uk/6032/.

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Auditing has grown substantially in recent times, expanding into different parts of the world through a network of international audit firms (dominated mainly by the Big Six or more recently the Big Five). The growth of auditing and audit firms has not been hindered significantly by consistent criticism, doubts and debates about the value of the auditing function and what it can deliver in countries with long established audit traditions. Much of such criticism and debates usually surface in the aftermath of major financial scandals and corporate collapses and have increasingly been captured of the term of the "audit expectation gap" -a phrase referring to the difference between what auditors perceive as their duty and what the users of financial statements expect from auditors. Research has examined the main elements of the audit expectations gap, including the nature of assurance, audit reporting, auditor independence and regulation/liability of auditors. Few research studies, however have focused on examining the audit function through a case study of a major financial scandal. Even fewer studies have paid attention or researched the audit function in non- Anglo-American contexts. This is the primary aim of the thesis. To explore such a research area, this study uses the scandal that surrounded Grupo Torras, the Kuwait Investment Office's (KIO) investment holding group in Spain. The collapse of the group in 1992 offers the opportunity to examine auditing in Spain, a country with notably high expectations of auditing in recent times, and Kuwait, a developing country recently having returned to democracy. The issue of the audit expectations gap in Kuwait is also explored using a questionnaire survey of the views of auditors, directors and users in Kuwait. Such survey represents the first comprehensive survey of auditing expectations in the Gulf region - an increasingly significant economic area given the growth in oil revenues. The case study reveals different response to the scandal. In Spain, criticism and debates started to surface immediately after the scandal while in Kuwait no major criticism or debate about the audit function has taken place. The case study shows how auditing was unable to cope in a complicated financial and political environment, where senior powerful managers, were involved in mismanagement and fraud. Despite the limitations of the auditing function in practice, the questionnaire survey shows only a limited audit expectations gap in Kuwait and considerable degree of satisfaction among people in Kuwait with auditing. This shows that the image of auditing is mostly based on perception rather than on its ability to perform in practice and raises a range of important issues for the future, especially giving the growing doubts about the uniform nature of auditing service provided by "multinational" audit firms.

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Mculu, Jevio. "A critical analysis of the role of the chief financial officer within local municipal council / Jevio Mculu". Thesis, North-West University, 2008. http://hdl.handle.net/10394/4115.

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The Municipal Manager is responsible for the overall financial management of the municipality as requirement of MFMA. However, section 79(1) of the MFMA makes a provision for the municipal manager to delegate the financial management to the senior manager. The legislative requires that all municipalities should appoint a Chief Financial Officer (CFO) who must be a member of the Senior Management of the municipality. The act, furthermore, requires the municipality to establish the budget and treasury office to be headed by the CFO. In 2007, the Minister of Finance released guidelines for the minimum competency requirement regulation of CFOs implemented on the first day of July 2007. According to the literature review, the CFO should move away from being number crunchers to become more visible in strategic and leadership management. Generally, according to the literature review, financial management within local municipalities in Gauteng is not properly managed. This was revealed in the general report on the audit outcomes of local government for the financial year ended 30 June 2003, 2004 and 2005. The summary of these reports shows that the Auditor-General expressed disclaimer of opinion to 50% of the financial statements and 13.1% adverse opinion of the municipalities. The reports further revealed that most of the municipalities do not have effective internal risk management or internal audit departments, late submission of financial statements is rife, and failure to implement newly enacted legislation prevails. Therefore, the municipalities' overall financial management is not well managed. The data gathered from the municipalities by administering questionnaires show that the local municipalities' finances are properly managed and they have effective systems of internal control. The municipalities have internal audit or risk management departments, they have functional audit committees and lastly, they implement recommendations from the Auditor-General's office and internal audit diligently. Information from the Auditor-General's office contradicts the information received from municipalities. The researcher is biased towards accepting the Auditor-General's point of view since the Auditor-General has no reason to paint a good or bad picture about the municipalities. The problem presented is that the municipalities do not have welt-established governance structures in place, in the first place; secondly, the contradiction highlights the perceptions of the people involved with the day-to-day financial management about its effectiveness and the Auditor-General's opinion of it. To overcome the problems, municipalities are advised to include competency assessment in their job selection processes, develop their staff members, establish and implement succession planning, and adhere to the legislation and submission timeframes. It is further recommended that the municipalities should adhere to the policy framework and develop strategies that support enhanced service delivery, as well as to instill energy and thought to overcome loss of skill and expertise due to high staff turnover.
Thesis (M.B.A.)--North-West University, Potchefstroom Campus, 2009.

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Maggiore, Pierpaolo. "Energy retrofit of an office building in Stockholm: energy performance analysis of the cooling system". Thesis, KTH, Installations- och energisystem, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-190960.

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The increasing attention towards energy efficiency issues has triggered an important process involving the renovation of existing buildings and, at the same time, the creation of recognized certifications assuring the quality of the projects. In line with this trend, the Sweco headquarters, an office building characterized by 24700 m2 of floor area and located in Stockholm, was totally retrofitted in 2012 and obtained the Gold rating after being assessed with the Miljöbyggnad certification procedure. The HVAC system was a key element of the retrofit project since one of the final aims was to combine high indoor environment standards with efficient system performances. However, even if the quality of the design is certified, it is possible that, under real operating conditions, complex systems behave differently from the expectations and adjustments are necessary to correct the emerged gap. To achieve this goal, it is essential to identify the points of weakness of the system by carrying out an energy performance analysis, which is the core of this project. In fact, after providing an overview of the building and the retrofit, this work focuses on the analysis of the cooling system installed in the Sweco building and proves the importance of adopting a step-by-step approach to the problem. Therefore, an increasing level of detail characterizes each step of the analysis, whose final aim is to highlight potential aspects to be improved and create a baseline to test possible solutions.
SIRen

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Dvořáková, Barbora. "Nejvyšší kontrolní úřad České republiky". Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-201651.

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The thesis focuses on the Supreme Audit Office (SAO) - supreme control institution carrying out an external audit of the public administration in Czech Republic. First part of the thesis includes the basic concepts in the field of public administration. Second part is divided into five blocks, which analyze SAO´s position in public power, its scope and authority, organization, control and financial activities. Next part of the thesis introduces models of supreme control institutions used in France, Germany, Austria, Great Britain, Sweden and Slovakia. Those models are compared with Czech SAO at the end of the chapter. The fourth chapter is based on this comparison and introduces the conclusions and possible changes of Czech legislative framework.

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Přidalová, Barbora. "Nejvyšší kontrolní úřad -- postavení a organizace". Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-125119.

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This thesis focuses on the status and organization of the Supreme Audit Office (SAO), which carries out the external audit of public administration in the Czech Republic. For easier orientation in the area offers this work in the first part the theoretical foundation of control in public administration. At the beginning of the analysis is presented the historical development of the highest accounting controls in the territory of today's Czech Republic. In three analytic blocks are listed the findings, which were based on research resources, particularly in the area of constitutional, administrative and financial law and on the study of the legislation and professional publications. SAO status as an independent supervisory authority in the Czech legal system is examined in terms of its inclusion in the Constitution and further discussed is the scope SAO and its relation to local government. Linked to this is especially the current proposed change of the Constitution and the Law on the Supreme Audit Office, which is also reflected in the work. This work also introduces the issue of the status of the SAO in the system of public power. The relation of the Supreme Audit Office to other public authorities is partially analysed. Investigated are also the position and competences of authorities within the SAO. In a separate chapter, based on the analysis presented and evaluated, there are the conclusions and suggestions for possible modifications of the law de lege ferenda.

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Němečková, Stanislava. "Analýza výkonu přezkoumání hospodaření územních samosprávných celků". Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-262297.

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The thesis is focused on the problematic of reviewing the territorial self-governing unit in the Czech Republic. The goal is to compare the approach of the audit firm and approach of a regional office to perform the examination of the TSU. The first chapter defines the general characteristics of the public sector. The second focuses on a specific area of public administration, which represents local government. The third chapter describes the rules and obligations that are related to the budget management of TSU. The fifth chapter, which summarizes the specifics of the accounting and reporting of selected entities. Chapter five is still theoretical definition of audit in the public administration and distinguishes notions of audit and economic review of the TSU. The last part practically compares the prerequisites required for the implementation of the performance review, individual activities conducted under review, the result of these activities, which is the so-called report on the outcome of the examination of the TSU and summarizes the differences. Conclusion of the work shows that it is not important who provides an economic review, but how and especially in what quality is the review carried out.

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Olausson, Jesper. "Energy efficiency in a renovated modern office with activity-based work style". Thesis, Högskolan i Gävle, Energisystem och byggnadsteknik, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-30113.

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During renovation Ljusåret 2 was converted to a modern office with an activity based work style (ABW) with a Demand Controlled Volume (DCV) ventilation system connected to a closed-loop duct. Cooling is provided through air handling units and active water based beams, the underfloor heating system was kept. Written instruction and specification have been studied for the two different control systems Schneider EcoStructure and Lindinspect. Both control systems have been analyzed according to time schedule, set-point and process value by using different functions in software. To be able to perform a energy audit and look at indoor climate for Ljusåret 2 there have been studies according to underfloor heating, constructions of ventilation system, diversity factor for DCV, closed-loop-ducts, heat losses from ducts, cooling demand and energy certification. According to this audit, energy performance is calculated to 89.1 kWh/m2 according to building energy, activity energy is not audited or calculated. During design phase, an energy calculation was made by an energy consultant with the result of 81.3 kWh/m2. The estimated performance is a 9.6 % increase. This building is designed for Miljöbyggnad certification of level silver and should be ≤ 109 kWh/m2,year. According to audit and calculation for energy performance this level is possible to keep. The estimated energy performance have been calculated with only 4 month of statistics from January until April 2019 because Ljusåret 2 have just been renovated. District heating has been estimated through the energy signature by data from energy meter. Electrical components for the building have been measured and energy usage calculated. Energy produced by compression chiller have been estimated with calculated performance from design phase and adding heat transfer between rooms and supply ducts. Energy between rooms and supply ducts were not included in energy calculation during the design phase. According to the control system for the DCV system there have been some issues with high temperature in supply ducts even when they are supplied with 15 ºC from air- handling unit. There have been measurement to the ventilation system 5701-5704 that is connected to a close-loop duct with a result of temperatures between 15.2 ºC up to 21.4 ºC and the velocity has varied between 0.05-2.1 m/s in different measurement spots. This is an increase of 6.4 ºC. A heat transfer calculation have been made in Paroc Calculus to estimate heat transfer between room and supply ducts. The results of this calculation indicates the same level of temperature increases as when the system was measured. With no thermal insulation cooling capacity is lost to half after less than 5 m with a velocity of 0.2 m/s, after 15 m with a velocity of 1 m/s and 30 m with a velocity of 2 m/s . This should be compared with supply duct with 20 mm of thermal insulation that has lost its cooling capacity after less than 13 m with a velocity of 0.2 m/s, after 63 m with a velocity of 1 m/s and is increase with 4 ºC after 100 m with a velocity of 2 m/s. Using closed-loop ducts with velocity below 2.0 m/s and without thermal insulation combined with under tempered supply air is not a good combination. Even short length with low velocity and lack of thermal insulation is devastating because of heat transfer according to logarithmical temperature difference between room and supply ducts. A closed-loop duct is often designed as a pressure chamber and recommended when using DCV and/or VAV ventilation to avoid problems with noise and to be able to reduce the need of dampers. Problems with temperature increasing according to velocity in ducts must be taken in consideration. For Ljusåret 2 this will affect district heating usage where ducts are placed because underfloor heating must compensate heat transfer. Chilled water must be provided an extra time for rooms with both DCV and chilled beams and rooms with only DCV is less comfortable which they could been with a correct installation.

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Skärberg, Albin. "Energikartläggning av en kontorsbyggnad i Mellansverige : Skattehuset i Gävle". Thesis, Högskolan i Gävle, Energisystem och byggnadsteknik, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-33375.

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Världen under åren har haft en ökning av energianvändning som kan leda till stora problem. Anledningen är för att många länder producerar el och värme med resurser som medför stora mängder utsläpp av växthusgaser. Sverige svarade med att införa en lag om att en energikartläggning skall göras minst var fjärde år hos stora företag, så att Sverige kan uppnå ett mål om att energieffektivisera energianvändningen med 50 procent mellan 2003 och 2030. I detta examensarbete har en energikartläggning gjorts på en kontorsbyggnad som är lokaliserad i Mellan Sverige. Syftet var att kartlägga hur el och värme används i byggnaden samt presentera åtgärder för att minska energianvändningen. Resultatet visar att 770 MWh fjärrvärme och totalt 763 MWh el användes år 2019. Varav de största energianvändare i fastigheten är radiatorer, värmebatterier, elapparater och fläktar. Genom att bland annat göra tre energieffektiva åtgärder för ventilation kan upp till 313 000 kr sparas varje år. Åtgärderna är då att installera effektivare värmeväxlare, lägre SFP-tal på fyra av fastighetens luftbehandlingsaggregat samt att ventilationsystem av typen Demand Controlled Ventilation (DCV) används istället för Constant Air volume (CAV).
The world over the years has had an increase in energy use that can lead to major problems. The reason is that many countries produce electricity and heat with resources that cause large amounts of greenhouse gas emissions. Sweden responded by introducing a law that an energy audit must be done at least every four years at large companies, so that Sweden can achieve a goal of making energy use more energy efficient between 2003 and 2030. In this study, an energy audit has been done on an office building located in Central Sweden. The purpose was to map how electricity and heat are used in the building and to present measures to reduce energy use. The results show that 770 MWh of district heating and a total of 763 MWh of electricity were used in 2019. Of which the largest energy users in the property are radiators, heating batteries, electrical appliances and fans. By, among other things, taking three energy-efficient measures for ventilation, up to 313,000 SEK can be saved each year. The measures are then to install more efficient heat exchangers for ventilation, lower SFP numbers on four of the property's air handling units and that ventilation systems of the type Demand Controlled Ventilation (DCV) are used instead of Constant Air volume (CAV).

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Barreto, Maria Hilária de Sá. "Educação Política e Cidadania - o Caso do Programa Agente de Controle do Tribunal de Contas do Estado do Ceará". Master's thesis, Instituto Superior de Ciências Sociais e Políticas, 2019. http://hdl.handle.net/10400.5/18010.

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Dissertação de Mestrado em Ciência Política
O presente estudo analisou o papel do Programa Agente de Controle, do Tribunal de Contas do Estado do Ceará, na perspectiva de educação para a cidadania. Tal Programa foi investigado como instrumento de educação para ética societária, bem como, para o exercício do controle social, tomando como referência de análise os alunos contemplados pelo programa. O objetivo geral da pesquisa contemplou a avaliação do Programa Agente de Controle como constituinte de um instrumento de educação para a cidadania e para o exercício do controle social. A pesquisa utilizou-se da literatura especializada, sendo que os educadores Paulo Freire, Pedro Demo e Miguel Arroyo compuseram os referenciais teóricos básicos da pesquisa. No trabalho foi utilizado o método misto, do tipo quantitativo e qualitativo. Concluiu-se que o Programa Agente de Controle do Tribunal de Contas do Estado do Ceará foi considerado exitoso, tendo em vista o alcance dos objetivos propostos. Constatou-se ainda, que não só a educação formal – escolar – poderá contribuir para a formação do cidadão, uma vez que órgãos como os Tribunais de Contas, bem como outros que atuam como “burocráticos” aos olhos da sociedade, podem se tornar agentes educativos e multiplicadores do conhecimento a respeito da cidadania.
The present study analyzed the role of the Control Agent Program of the Audit Office of the State of Ceará, in the perspective for citizenship education. This program was investigated as an educational instrument for corporate ethics, as well as for the exercise of social control, taking as reference the analysis of the students contemplated by the program. The general objective of the research contemplates an evaluation of the Control Agent Program as a constituent of an instrument of education for citizenship and for the exercise of social control. This research, a specialized literature was used. The educators Paulo Freire, Pedro Demo, and Miguel Arroyo composed the basic theoretical references of the research, that used mixed method, of the quantitative and qualitative type. It was concluded that the Control Agent Program of the Audit Office of the State of Ceará, until now, has been fully successful in the objectives it proposes, demonstrating that not only formal school education can contribute to the formation of citizens, organs such as the Audit Office, as well as others ones that act as "bureaucratic" in the eyes of society, can become educational agents of new agents multiplying knowledge about citizen performance.
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Manortey, Stephen Oluaku. "Life Data Analysis of Repairable Systems: A Case Study on Brigham Young University Media Rooms". Diss., CLICK HERE for online access, 2006. http://contentdm.lib.byu.edu/ETD/image/etd1638.pdf.

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Nestorson, Linus. "Energikartläggning av Gårda 19:12". Thesis, Umeå universitet, Institutionen för tillämpad fysik och elektronik, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-137436.

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År 2014 trädde lagen om energikartläggning i stora företag, även känd som EKL, i kraft och sedan dess har energikartläggningarna tagit god fart. Med lagen om energikartläggning i större företag har drömmen om en utsläppsneutral framtid kommit ett steg närmare relisering. Denna rapport är ett av många steg som krävs för att göra världen till en mer sund och framtidssäker plats att leva på. Energikartläggningar ämnar att skapa en uppfattning om fastigheters energianvändning och dess potential till förbättringar. Denna energikartläggning behandlar Gårda 19:12, en kontorsfastighet i Göteborg där kommunalt ägda förvaltningsbolaget Higab står som förvaltare. Energikartläggningen behandlar energin ämnad åt fastighetsdrift då det är detta som Higab råder över. Verksamhetsdrift behandlas endast kort utan noggrannare analyser då det inte är av beställares intresse. Fokus ligger på stödprocesser som verksamheten i fastigheten inte råder över. Mätningar har genomförts vid upprepade besök och inventeringar i fastigheten och nödvändiga beräkningar har genomförts baserat på insamlad information och standardiserad brukarindata. Simuleringsprogrammet IDA ICE har använts för att simulera nyttan av åtgärdsförslag presenterade i slutet av kartläggningsrapporten. Energikartläggningen av fastighetens energianvändning baseras på faktiska mätningar och systemanalyser baserat på tillhandahållen information av fastighetsförvaltare. Analyserad fastighet är från 1987 och har sedan tidigare ett lågt energibehov och klarar redan idag under en mild vinter kraven för nybyggnation. Energibärare in till fastigheten är fjärrvärme och el. Inkommande energi kommer i rapporten redovisas under användningsområde. Med energikartläggningen har fastighetsdriften kartlagts till att stå för 77,6 % av totalt använd energi uppdelat på belysning, lokalvärme, lokalkyla, ventilation, tappvarmvatten och användning av hissar. Energianvändning uppdelat på dessa användningsområden kommer att presenteras i rapporten samt systemens uppbyggnad och användning inom fastigheten. Fokus i energikartläggningen ligger i att indentifiera och analysera energianvändarna i fastigheten och kommer att mynna ut i ett antal åtgärdsförslag av olika storlek i investering och energibesparing. Beräkningar och mätningar visar att den specifika energianvändningen för fastighetsdrift är 47,5 kWh/m2Atemp. Fastigheten är bra optimerad i många energianvändningsområden. Energikartläggningen gör det tydligt att belysning står för en betydande del av energianvändningen på knappt 19 % av total fastighetsenergi. Av denna anledning riktas tre av åtta åtgärdsförslag åt syftet att sänka byggnadens energianvändning inom belysning. Resterande åtgärdsförlag är inom områdena ventilation, installation av solceller och tappvarmvatten.
As a result of the EU energy efficency directive, in 2014 the government decided about the law of energy audit in big companies. Since then, the speed of which companies does energy audits have greatly increased. This is a major step towards an energy neutral society. In 2014, the law on energy audits for large companies came into force and since then, energy audits have taken a good pace. With EKL, the dream of a emission-neutral future has come one step closer to realization. This report is one of many steps required to make the world a more healthy and future-proof place to live in for the current and future generations. The work with energy audits aims to provide an idea of the energy use of real estate and its potential for improvement. This energy audit deals with Gårda 19:12, an office property in Gothenburg, where municipal-owned company Higab stands as property manager. The energy audit deals with the energy intended for maintaining property functions, as this is what Higab can control. It does not cover business operations completely, but is covered briefly without more accurate analyzes as it is not of the client's interest. The focus is on support processes. The IDA ICE simulation program has been used to simulate the benefits of action proposals. The energy mapping of the property's energy use is based on actual measurements and system analyzes, measured or provided by property manager. The property was built in 1987 and has a low energy requirement as it is, and does during mild winters already meet the requirement for new constructions. Energy carriers to the property are district heating and electricity and will be divided into their application area in the report. With this energy audit, energy used for maintaining property functions has been surveyed to account for 77.6% of total energy usage, consumed by lighting, heating, cooling, ventilation, hot water and the use of lifts. The focus of the energy audit lies in identifying and analyzing energy users in the property and will result in several measures of varied sizes in investment and energy saving. Calculations and measurements show that the specific energy use for real estate operations is 47.5 kWh/m2 compared to 58.93 kWh/m2, which was the total energy use in 2016. The property is well optimized in many energy applications. After completion of the survey, lighting accounts for a significant part of energy use of more than 18 % of total property energy. For this reason, three of eight measures are aimed at reducing the building's energy use in lighting. Remaining measures covers ventilation, installation of solar panels (for electricity) and tap water.

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Krejčová, Jana. "Teorie dobývání renty a veřejné zakázky v České republice v letech 1993 až 2011". Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-125238.

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The aim of this thesis is to analyze the development of legal and institutional framework of the public procurement in the Czech Republic from 1993 to 2011 and on the basis of this analysis to determine their influence on rent seeking in the public procurement. The main problems of the public procurement in the CR are also discussed in this thesis. The process of awarding and execution of the public procurement is very topical. A hundred of billions from public funds are yearly spent through the public procurement in the CR. Currently, the intense debate about the influence and importance of the public procurement act amendment are taking place. The theoretical part covers the general theory of rent seeking. The basic characteristic together with the economical aspects of the public procurement are also explained here. The analytical part is focused on the development of legal framework of the public procurement from 1993 to 2011. The main accent is put on the defining of the space for rent seeking during awarding, execution and follow-up control of the public procurement. The development of institutional framework of the public procurement arrangements in the CR, namely the activities of the Office for the Protection of Competition, the Supreme Audit Office and the Ministry of Regional Development, are defined in this part. Further, the main problems of the public procurement in the CR together with their possible solutions are described here. The thesis uses the method of comparison of the different public procurement acts which were implemented during the years 1993-2011 including the comparison of the institutional framework in order to detect the positive and negative influence on the rent seeking in the public procurement.

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Svobodová, Monika. "(Ne)transparentnost státních podniků: případová studie Budějovického Budvaru, n. p". Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-165918.

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The diploma thesis deals with the transparency of Czech state-owned enterprises. Thus how they are run, how they are managed and staffed and how they are regulated. The thesis is divided into four chapters. The first chapter is concern with the constitution of the state-owned enterprises, their development after the change of regime and especially with their sale within the coupon privatization. The second chapter deals with the current privatization of the state-owned enterprises but rather only theoretically and argues whether the state is an appropriate owner and a good bussinesman. The third chapter is devoted to (non)transparency of the state-owned enterprises which means appointing (non)experts to the supervisory boards and (in)sufficient control of these enterprises. The fourth chapter is a case study of Budweiser Budvar. In the end the reader finds the answer to the question whether the set rules for the operation and management of the state-owned enterprises are sufficient.

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Бузіді, К. "Ефективність бюджетного контролю (на прикладі Державної аудиторської служби України)". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Buzidi1.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче
У роботі розглядаються теоретичні основи ефективності бюджетного контролю: досліджено сутність та необхідність бюджетного контролю, охарактеризовано елементи системи бюджетного контролю, визначено поняття та види ефективності бюджетного контролю. Для оцінювання ефективності бюджетного контролю Державної аудиторської служби України розглянуто методичні підходи до такого оцінювання та визначено результативні показники бюджетного контролю. Розроблено рекомендації щодо напрямків вдосконалення організації системи бюджетного контролю в Україні з урахуванням світового досвіду та визначено вектори вдосконалення бюджетного контролю в Україні.
The theoretical bases of efficiency of budgetary control are considered in the work: essence and necessity of budgetary control are investigated, elements of system of budgetary control are characterized, concepts and kinds of efficiency of budgetary control are defined. To assess the effectiveness of budget control of the State Audit Office of Ukraine, methodological approaches to such assessment are considered and the effective indicators of budget control are determined. Recommendations on directions of improvement of the organization of system of budgetary control in Ukraine taking into account the world experience are developed and vectors of improvement of budgetary control in Ukraine are defined.

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Очерятіна, І. І. "Адміністративно-правовий статус Державної аудиторської служби України як суб`єкта управління фінансовою системою України". Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/71717.

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Економічні перетворення в Україні та процес формування ринкових відносин супроводжуються перебудовою господарського механізму і державного управління на всіх рівнях та потребують значних фінансових ресурсів, що забезпечать повне і своєчасне виконання завдань і функцій держави. Повнота та своєчасність надходження коштів до державних фондів, дотримання діючого законодавства під час їх розподілу та використання залежать від організації і здійснення фінансового контролю. Традиційні форми і методи державного фінансового контролю, що діяли раніше, виявилися неспроможними задовольнити нові управлінські вимоги. Це зумовило необхідність впровадження у нашій країні сучасної форми фінансового контролю – публічного аудиту. Державна фінансова інспекція – один із найважливіших контролюючих органів в державі, від роботи якого залежить фінансова безпека держави, – знаходилася в процесі реорганізації. Створення Державної аудиторської служби України відбулося з урахуванням усіх відповідних законодавчих актів. Реорганізація органу зі здійснення державного фінансового контролю – це не зміна вивіски, а оптимізація і вдосконалення його функцій, де пріоритетною стає робота на попередження порушень, зміна його акцентів та приведення фінансового контролю до сучасних вимог.
Экономические преобразования в Украине и процесс формирования рыночных отношений сопровождаются перестройкой хозяйственного механизма и государственного управления на всех уровнях и требуют значительных финансовых ресурсов, обеспечивающих полное и своевременное выполнение задач и функций государства. Полнота и своевременность поступления средств в государственные фонды, соблюдение действующего законодательства при их распределения и использования зависят от организации и осуществления финансового контроля. Традиционные формы и методы государственного финансового контроля, действовавших ранее, оказались несостоятельными удовлетворить новые управленческие требования. Это обусловило необходимость внедрения в нашей стране современной формы финансового контроля - публичного аудита. Государственная финансовая инспекция - один из важнейших контролирующих органов в государстве, от работы которого зависит финансовая безопасность государства, - находилась в процессе реорганизации. Создание Государственной аудиторской службы Украины состоялось с учетом всех соответствующих законодательных актов. Реорганизация органа по осуществлению государственного финансового контроля - это не смена вывески, а оптимизация и совершенствование его функций, где приоритетной становится работа на предупреждение нарушений, изменение его акцентов и приведение финансового контроля с современными требованиями.
Economic transformation in Ukraine and the process of formation of market relations are accompanied by the restructuring of the economic mechanism and public administration at all levels and require significant financial resources that will ensure the full and timely fulfillment of the tasks and functions of the state. Completeness and timeliness of receipt of funds to state funds, observance of the current legislation during their distribution and use depend on the organization and implementation of financial control. The traditional forms and methods of public financial control that were in place earlier proved to be incapable of satisfying new managerial requirements. This led to the need to introduce in our country a modern form of financial control - public audit. The State Financial Inspectorate - one of the most important control bodies in the state, from which the financial security of the state depends - was in the process of reorganization. Creation of the State Audit Office of Ukraine took place taking into account all relevant legislative acts. The reorganization of the body for the implementation of state financial control - this is not a change sign, but optimization and improvement of its functions, where the priority is to work to prevent violations, change its emphasis and bring financial control to modern requirements.

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Flores, Lucas Rodrigues. "Gestão do desempenho dos servidores públicos : um estudo de caso no Tribunal de Contas do Estado do Rio Grande do Sul". reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2017. http://hdl.handle.net/10183/169583.

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A pesquisa teve como objetivo resgatar e analisar a trajetória de implementação e os principais desdobramentos do Programa de Avaliação de Desempenho vigente no Tribunal de Contas do Estado do Rio Grande do Sul. A relevância do estudo se apoia na atualidade do tema e no papel social desta Instituição no cenário do estado em relação à gestão pública. A questão orientadora do estudo propôs a identificação de aspectos referentes à experiência deste órgão na construção das atuais políticas e práticas de gestão do desempenho, sistematizando o legado deste Programa para a Instituição. A metodologia se apoiou na realização de um estudo de caso de caráter qualitativo, abarcando o período de existência do Programa, desde sua criação, em 2006, até o ano de 2016, em uma análise longitudinal. De maneira a abarcar os aspectos teóricos, fáticos e críticos desta realidade, foram pesquisados elementos contextuais, humanos, teóricos e legais que contribuíram para a proposição de tal Programa. Como procedimentos para coleta de dados, realizou-se análise documental, a observação participante, além de entrevistas com pessoas-fonte, vinculadas à trajetória do Programa desde sua concepção. A revisão da literatura contemplou as transformações da administração pública brasileira, a gestão do desempenho, a meritocracia e a gestão por competências, com levantamento tanto de trabalhos clássicos nestas áreas como de estudos mais recentes sobre o tema nas bases de dados de trabalhos científicos e acadêmicos. Como principais conclusões, o estudo destaca a iniciativa dos gestores da Instituição à época, propondo um Programa inovador do ponto de vista das instituições públicas, evidenciando que, quando de sua implementação, o Programa causou reações semelhantes às comumente descritas na literatura no que se refere ao receio dos servidores em relação às consequências do processo de avaliação. O levantamento de dados apontou que o Programa já passou por algumas transformações ao longo de sua trajetória e está atualmente inserido na rotina e cultura institucionais. Os entrevistados foram unânimes em reconhecer o legado positivo do Programa analisado, o que afirma a importância de sua existência; contudo foram identificados alguns indicativos de que o Programa ainda necessitaria passar por revisões e ajustes para uma melhor efetivação de seus objetivos e adequação da cultura institucional. E tratando de instituição pública, a revisão da evolução da legislação vigente ao longo dos anos, juntamente com os respectivos registros documentais internos, foram de grande valia ao traçar paralelos com a produção teórica e acadêmica acerca da temática.
The purpose of this research was to retrieve and analyze the implementation path and main outcomes of the Performance Management Program of the Audit State Court of Rio Grande do Sul. The relevance of the study is based on the current theme and on the social role of this Institution in the state scenario in relation to public management. The guiding question of the study proposed the identification of aspects related to the experience of this government office in the construction of the current policies and practices of performance management, systematizing the legacy of this Program to the Institution. The methodology was based on a qualitative case study, covering the period of existence of the Program, from its inception in 2006, through 2016, in a longitudinal analysis. To encompass the theoretical, factual and critical aspects of this reality, contextual, human, theoretical and legal elements that contributed to the proposal of such a Program were researched. As procedures for data collection, documentary analysis, participant observation, and interviews with relevant people were carried out, linked to the trajectory of the Program since its conception. The literature review included changes in Brazilian public administration, performance management, meritocracy, and competency management, with a review of both classical works in these areas and more recent studies on the subject in the databases of scientific and academic works. As main conclusions, the study highlights the initiative of the Institution's managers at the time, proposing an innovative Program from the point of view of public institutions, showing that, when implemented, the Program caused similar reactions to those commonly described in the literature regarding to the fear of the employees regarding the consequences of the evaluation process. The data collection pointed out that the Program has undergone some transformations throughout its trajectory and is currently inserted in institutional routine and culture. The interviewees were unanimous in recognizing the positive legacy of the Program under review, which affirms the importance of their existence; however, some indicators were identified that the Program would still need to undergo revisions and adjustments to the better achievement of its objectives and adequacy of the institutional culture. As a public institution, the review of the evolution of the legislation over the years, together with the respective internal documentary records, was of great value in drawing parallels with the theoretical and academic production on the subject.

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Рєзнік, Олег Миколайович, Олег Николаевич Резник, Oleh Mykolaiovych Rieznik i М. В. Кислощаєва. "Правовий аналіз реорганізації державної фінансової інспекції в державну аудиторську службу". Thesis, Видавничо-інформаційний центр Національного університету ДПС України, 2016. http://essuir.sumdu.edu.ua/handle/123456789/44918.

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Враховуючи сучасні тенденції реформування суб’єктів управління фінансово-економічною безпекою, то перетворення Державної фінансової інспекції на Державну аудиторську службу з одного боку є реалізацією вимог Європейського Союзу, щодо оптимізації органів виконавчої влади та боротьби з корупцією. Але з іншого, на практиці може становити лише формальні зміни назв, без ґрунтовних перетворень, саме тому питання дослідження особливостей правового статусу Державної аудиторської служби є актуальним.

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Almbjär, Martin. "The voice of the people? : Supplications submitted to the Swedish Diet in the Age of Liberty, 1719–1772". Doctoral thesis, Umeå universitet, Institutionen för idé- och samhällsstudier, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-124423.

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This dissertation is devoted to the study of who used the formal channels of interaction in the early modern era and why. It examines the full range of the political conversation in early modern Sweden, as seen in the supplications to the Diet in the Age of Liberty (1719–1772), and more specifically the supplications submitted to the parliamentary committee tasked with handling them, the Screening Deputation. The literature yields few systematic studies of this official channel, and supplications have long been terra incognita in the early modern political landscape. Their exact importance is uncertain, to say the least. Using a database built on three samples from the beginning, middle, and end of the Age of Liberty, the Diet's supplication channel is shown to have been used by two groups: supplicants from state-affiliated households primarily tried to use it to pursue their claims on the state, to settle various issues related to employment, or to receive some sort of support through hard times; and, increasingly, commoners, especially delegates in the Estate of the Burghers, used the channel for their gravamina concerning commerce, taxation, and the like, and state support for public amenities, a group for whom the Screening Deputation offered an alternative route to getting their grievances heard by the Diet. Both groups increasingly used the Diet's supplication channel was appeal the verdicts of the King in Council (Kungl. Maj:t). Although most were not appeals against the Judicial Audit, the results reveal an active use of appeals, and thus a de facto erosion of Kungl. Maj:t's supremacy. The results also show that as many as three-fifths of all supplicants had their supplications accepted by the Screening Deputation for further examination by the Diet. Although the acceptance rate was definitely lower in the 1730s and 1740s, the committee seems to have been fairly benevolent in its interpretation of the rules on petitioning. The results, lastly, show that although the Diet's supplication channel allowed excluded groups direct access to the Diet - including women of all classes, commoners of rank, and unrepresented groups - it mainly catered to men with the social status or wealth that put them in the middle and upper strata of society. Although this supplication channel stood open to anyone, its egalitarian potential was seemingly never realized. The use of March and Olsen's institutional theory about the logic of appropriateness, has revealed that certain institutional templates and norms that would have enabled these groups more access to the channel succumbed and made room for other institutional foundations. Supplications were part of the medieval and early modern centralization of legal and political power, the formation of the state, the protection of the privileges of Swedish subjects, and, during the Age of Liberty, the power struggle between the Diet and the kings. Each supplication viewed by itself might seem trivial, but nonetheless played a part in each and every one of these major processes. An ordinary Swede could have an impact on early modern politics when acting in concert with other supplicants, like rain eating away at rock.

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Alves, Cláudio Benedito da Fonseca. "A efetividade da atuação do Tribunal de Contas do Estado do Rio de Janeiro na sustação de ato e/ou contrato: a perspectiva dos stakeholders". reponame:Repositório Institucional do FGV, 2009. http://hdl.handle.net/10438/4238.

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The object of this dissertation is to identify the perception of stakeholders related to the organizational action taken by the Account Court of Rio de Janeiro State TCERJ in the use of one of his institutional responsibilities, interruption of the implementation of act and/or contract, plus case study. Identifying, from the contribution of stakeholders, possible deficiencies and potential fixes in the performance of the state agency in exercising jurisdiction in focus.
O objeto desta dissertação é identificar a percepção dos stakeholders acerca da ação organizacional empreendida pelo Tribunal de Contas do Estado do Rio de Janeiro - TCERJ, no exercício de uma de suas competências institucionais, sustação da execução de ato e/ou de contrato, complementadas por um estudo de caso. Identificando, a partir das contribuições dos stakeholders, eventuais deficiências e potenciais correções na atuação do órgão estatal no exercício da competência em destaque.

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Garcia, Karin Comandulli. "Novos atores de políticas públicas : a atuação do Tribunal de Contas e do Ministério Público do Rio Grande do Sul na ampliação da oferta de vagas na educação infantil". reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2017. http://hdl.handle.net/10183/177653.

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Com base em instrumentos qualitativos de pesquisa, essa dissertação versa sobre o papel desempenhado pelo Ministério Público e pelo Tribunal de Contas do estado do Rio Grande do Sul no monitoramento da implementação da política nacional de educação infantil traduzida pela meta um, do Plano Nacional de Educação editado em 2014. A proposta da pesquisa foi compreender como atuam essas instituições, que modificações elas sofreram em suas estruturas internas para tal finalidade, e como os seus agentes percebem a política em questão e a sua atuação, além de contrapor esses dados à percepção que os gestores municipais, envolvidos na operacionalização da política em nível local, têm dessa atuação. Para tanto, foram consultados e examinados (por meio de análise de conteúdo) documentos consistentes na legislação sobre educação infantil, assim como portarias, provimentos, convênios, relatórios e circulares informativas elaborados por ambas as instituições. Foram também realizadas entrevistas semiestruturadas com os dois auditores do Tribunal de Contas que atuam na educação infantil, no Setor de Apoio e Supervisão Municipal; com quatro, do total de oito, Promotores Regionais, e com quatro Secretários Municipais de Educação. Examinando-se publicações sobre o Ministério Público e os Tribunais de Contas, a expansão das dimensões do controle das políticas públicas realizado por esses órgãos e o debate sobre judicialização da política, e os confrontando com os dados colhidos no trabalho de campo, constatouse a necessidade de se utilizar outro viés teórico que não fique restrito às categorias de controle/accountability ou judicialização, já que esses órgãos têm desempenhado papel de atores de implementação de políticas públicas formuladas em nível federal, como se pôde perceber no caso de dois dos municípios abordados (Passo Fundo e Caxias do Sul). No caso de Passo Fundo, pode-se citar iniciativa que envolve MP/RS e SMED no sentido da elaboração de uma norma para fixar critérios técnicos mínimos para a autorização do transporte escolar de alunos da educação infantil, na faixa etária entre quatro e cinco anos de idade; e no caso de Caxias do Sul, em razão da existência de ação coletiva cujo objetivo é o aumento de oferta de vagas, a política municipal foi consideravelmente alterada.
Based on qualitative research instruments, this dissertation is about the role played by both Ministério Público and Tribunal de Contas of Rio Grande do Sul when monitoring the implementation of the national education policy brought by “meta um” of the National Education Plan, published in 2014. The proposal of the research was to understand how these institutions work, what kind of institutional changes have been made in their internal structures for such purpose, and how their agents perceive the policy in question. In addition, the perception that the municipal managers, involved in the operationalization of the implementation of the policy in local level, have of the role these institutions play was also taken into account. The research involved the analysis documents consistent in legislation on child education, as well as ordinances, provisions, agreements, information and others, edited both institutions. We also interviewed the two auditors of the Tribunal de Contas, who work in children's education, in the Support and Supervision Sector; four, of the total of eight, Regional Justice Promoters, and four Municipal Secretaries of Education. Examining publications on the Public Prosecutor's Office and the Audit Courts, the expansion of the dimensions of the control of public policies carried out by these bodies, and the debate on the judicialization of the policy, and comparing them with the data collected in the field work, it was verified the need to use another theoretical bias that is not restricted to the categories of control / accountability or judicialization, since these bodies have played the role of actors of implementation of public policies formulated at federal level, as we could notice in two of the municipalities studied (Passo Fundo and Caxias do Sul). In the case of Passo Fundo, we can mention the initiative involving MP/RS and the Municipal Education Secretary consisting in the elaboration of the normative to allow transportation of pre-school pupils in the age group between four and five years, and in the case of Caxias do Sul, because of the existence of a collective action whose objective is to increase the supply of educational vacancies, the municipal policy was considerably altered.

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Kjellqvist, Lissie, i Carlqvist Teresia Söderberg. "Revisionskvalitet : Kartläggning och analys av huruvida en revisionsbyrås storlek påverkar revisionskvalitet". Thesis, Linköpings universitet, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-131032.

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Revisorer har idag till uppgift att granska och uttala sig kring ett företags ekonomi, dess redovisning och, i Sverige, företagets förvaltning. Revision handlar delvis om att förstå det granskade företaget och dess verksamhet. Höga krav ställs på revisorns kompetens och oberoende, delvis för att intressenter ska kunna fatta viktiga beslut efter en korrekt utförd revision. Uppsatsen studerar huruvida det finns olika faktorer som har en inverkan på kvalitetsskillnader mellan små och stora revisionsbyråer. Vi vill med studiens syfte kartlägga och analysera huruvida revisionsbyråns storlek påverkas dess revisionskvalitet. Vi försöker i denna studie besvara vårt syfte utifrån två olika delstudier. Uppsatsens första delstudie består av en grundlig litteraturgenomgång där vi presenterar, för uppsatsen, relevant forskning. Efter en genomgripande litteraturgenomgång fann vi fem faktorer som vi valde att bygga vidare vår uppsats på. Dessa faktorer var upptäcka brister, rapportering av brister, klientportfölj, rykte och kontorsstorlek. Slutsatsen i delstudie 1 visar att faktorerna torde ha en betydande inverkan på revisionskvalitet och att de stora byråerna har lättare, än de mindre byråerna, att åstadkomma en revision av hög kvalitet. Några exempel på detta är att mycket kompetens på plats torde öka chansen att upptäcka brister i revisionen och att de stora byråernas rykte kan vara gynnsam för byråns klientselektion. Därefter följer delstudie 2 som är en fördjupning av uppsatsens delstudie 1. I denna del utförde vi en intervjustudie där 13 revisor intervjuades från både små och stora revisionsbyråer. Detta gjorde vi för att få en klarare bild över hur revisionskvalitet uppfattas av dagens revisorer och huruvida de ser någon skillnad mellan byråstorlekarna. Vi lade även till komfortfrågor under dessa intervjuer då vi ansåg det vara av stort intresse att tillföra den individuella revisorn och dennes upplevda komfort och huruvida detta kunde ha en inverkan på revisionens uppnådda kvalitet. Intervjustudiens resultat visade inga specifika mönster på att revisionskvaliteten skulle vara högre hos någon av de respektive byråstorlekarna. Vi fann istället den individuella revisorn och dennes komfort som den mest betydande faktorn för revisionskvalitet. Vårt kunskapsbidrag blir således utifrån denna studie att revisionskvaliteten inte torde skilja sig åt mellan byråstorlekarna. Vår analys åskådliggör däremot att den individuella revisorns engagemang och komfort är den avgörande faktorn till huruvida skillnader inom revisionskvalitet uppstår mellan byråer.
Today auditor´s task is to review and express their opinion on a company's finances, their accounts and, in Sweden, the company's management. Audit is partly about understanding the audited company and its operations. There are high demands on the auditor's competence and independence, partly because stakeholders should be able to make important decisions for a proper and thorough audit. The research involves studying whether there are different factors that have an impact on the quality differences between small and large accounting firms. We found the subject interesting and wanted to identify and analyze whether the auditing firm's size affected its audit quality. In this study we tried to answer our purpose from two different studies. The first sub-study consists of a thorough literature review where we present, for this essay, relevant research. After a thorough literature review, we found five factors that we chose to build our essay on. These factors included the identification of gaps, the shortcomings Report, Client Portfolio, Reputation and Office Size. The conclusion of this study shows that these factors have a significant impact on audit quality, and that the larger firms, from these factors, have it easier to achieve higher quality audits. Some examples are that more expertise in the office should increase the chance of detecting deficiencies in the audit, and that the great reputation of the agencies can be beneficial to the Agency's client selection. Then follows substudy 2, which is a deepening of the essay’s substudy 1. In this part we carried out an interview study, in which 13 auditors were interviewed from both small and large accounting firms. We did this in order to get a clearer picture of how audit quality is perceived by today's accountants, and whether they see any difference between the firm sizes. We also added comfort issues during these interviews because we considered it to be of great interest to supply the individual auditor and their perceived comfort, and whether this could have an impact on audit quality. The results of the interviews showed that no specific pattern on audit quality would be higher in any of the respective firm sizes. Interestingly, we instead found the individual auditor and his comfort as the most significant factor for audit quality. Our knowledge contribution is thus, based on this study, that audit quality is not higher in any particular firm when it comes to agency size. Our analysis illustrates, however, that the individual auditor's engagement and comfort are the deciding factors to whether differences in audit quality arises between agencies.

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Miguel, Samira de Vasconcellos. "As oportunidades para o uso da mediação nos procedimentos para formalização de acordos de fomento, colaboração e de cooperação, definidos pela Lei 13.019/14, no âmbito das relações entre administração pública e as organizações da sociedade civil". reponame:Repositório Institucional do FGV, 2017. http://hdl.handle.net/10438/19317.

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A mediação é um método utilizado para a solução adequada de conflitos complexos, nos quais há interesses subjacentes múltiplos e necessidades que precisam ser harmonizadas, por meio de soluções criativas que maximizam e potencializam os resultados possíveis de um determinado relacionamento. Pressupõe a atuação de um terceiro, neutro, que auxilia e apoia os envolvidos para uma solução refletida, melhorando a comunicação interpessoal. Há o empoderamento e a responsabilização daqueles que participam da mediação pelos resultados alcançados. Por isso, aplica-se a contratos de trato continuado, complexos, abordando os interesses subjacentes das partes e preparando-as para a solução dos eventuais conflitos que surjam da execução destes contratos. Dada a definição legal das parcerias envolvendo a administração pública e as organizações da sociedade civil, por força da Lei 13.019/14, sugere-se neste trabalho, a utilização da mediação na fase pré-acordo e, depois, no curso da relação que se estabelece, visando dar maior evidência aos princípios da transparência, eficiência e economicidade, tratando-se a assimetria de informações e o desequilíbrio de poder entre os envolvidos, durante a fase de negociação e na execução dos referidos instrumentos, para a manutenção do interesse público e recíproco que é o motivador dessas contratações. Partiu-se da descrição de um cenário de desafios e oportunidades, para uma análise da aderência do uso pretendido à luz da legislação existente. Construiu-se um referencial prático para a constituição de Câmaras de Prevenção e Resolução de Conflitos que atenderão à demandas desse tipo, por meio de um programa piloto, tomando-se como base experiências já existentes e bem sucedidas do uso de métodos alternativos de solução de conflitos no âmbito da Administração Pública. Determinou-se, ainda, indicadores para verificação do sucesso ou da necessidade de melhorias no uso do programa piloto sugerido, bem como na possibilidade de replicar o referido programa nos âmbitos privado e público.
Mediation is a method used for the proper resolution of complex conflicts in which there are multiple underlying interests and needs that need to be harmonized through creative solutions that maximize and potentiate the possible outcomes of a particular relationship. It presupposes the performance of a neutral third party that assists and supports those involved in a reflected solution improving interpersonal communication. There is the empowerment and accountability of those who participate in mediation for the results achieved. It therefore also applies to contracts of continuing relationship, complex relationship, addressing the underlying interests of the parties and preparing them for the settlement of any disputes arising from the performance of these contracts. Due to the legal definition of the partnership involving the public administration and civil society organizations, by means of Law 13.019 / 14, it is suggested in this work, the use of mediation in the pre-contractual phase and then, in the course of the contractual relationship that is establishes, in order to provide more evidence of the principles of transparency, efficiency and cost-effectiveness, as regards the asymmetry of information and the imbalance of power between those involved during the negotiation phase and in the execution of the aforementioned partnership, in order to maintain the public and reciprocal interests which is the goal of such contracts. It started from the description of a scenario of challenges and opportunities, for an analysis of the adherence of the intended use in light of the existing legislation. A practical benchmark was created a Pilot Program, with the creation of a Chamber of Conflict Prevention and Resolution that will meet the demand for this type of contracting, based on already existing and successful experiences envolving the use of alternatives dispute resolutions methods in the Public Administration Indicators were also identified to verify the success or need for improvements in the use of mediation, as well as the possibility of replicability of the proposed pilot program in the private and public spheres.

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Lins, Cristiana de Meira. "Divergências entre o parecer prévio do Tribunal de Contas do Estado (TCE) e o resultado do julgamento das contas anuais de prefeitos em Pernambuco". reponame:Repositório Institucional do FGV, 2012. http://hdl.handle.net/10438/10553.

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The current study has the objective of identify what are the basis that lead some of the City Councils of Pernambuco not to follow the prior opinion of the State Audit Office on the matter of the judgment of the mayors’ annual bills. Considering that a significant number of trials executed by the City Councils concerning Mayors annual bills do not follow the recommendations stated by the priors notions from the State Audit Office, initially there have been identified theoretical approaches regarding the structure of the relation between the Executive and the Legislative Power which offer aids for the correct understanding of the politics of the City Councils on those trials. Another highlight was the technical and administrative views offered by the legislative process of the bills trails, which are susceptible to analysis and judicial reviews by the Public Ministry aiming to annulment if the trial do not demonstrate a officially registered legal motivation which serve the constitutionals arrangements. The current study was accomplished by means of bibliographic, documental and field researches, obtained through interviews with councilors of the City Councils of Pernambuco. For the data analysis it was chosen a qualitative methodology of the content analysis. The results of the current research identified that the basis which lead some of the City Councils of Pernambuco not to follow the prior opinion of the State Audit Office on the matter of the judgment of the mayors’ annual bills were not formally described in the legislative process, in which the researched official documents do not show the legal requirements of motivation, nor explain the reasons why the State Audit Office’s legal opinion was not followed. The interviewed councilors opinion lead to the understanding that such technical basis were politically based, instead of technically based, explained by the interference of the Executive Power over the Legislative.
Este estudo tem como objetivo identificar quais os fundamentos que levam algumas Câmaras Municipais pernambucanas a não acompanhar o parecer prévio do Tribunal de Contas do Estado no julgamento das contas anuais dos prefeitos. Tendo em vista que uma parcela significativa dos julgamentos das contas anuais dos prefeitos realizados pelas Câmaras Municipais não tem acompanhado as recomendações emitidas nos Pareceres Prévios do TCE, inicialmente foram identificadas as abordagens teóricas sobre a estrutura da relação do executivo com o legislativo que oferecem subsídios para o entendimento da face política das Câmaras Municipais nestes julgamentos. Destacou-se também o aspecto técnicoadministrativo viabilizado pelo processo legislativo do julgamento das contas, passível da análise e solicitação de revisão judicial pelo Ministério Público com vistas à anulação, caso não apresente motivação legal formalmente registrada que atenda às disposições constitucionais. O estudo foi realizado por meio de pesquisa bibliográfica, documental e de campo, por meio de entrevistas semiestruturadas com vereadores das Câmaras Municipais pernambucanas. A metodologia qualitativa de análise de conteúdo foi escolhida para a análise dos dados. Os resultados da pesquisa permitiram identificar que os fundamentos que levam algumas Câmaras Municipais pernambucanas a não acompanhar o parecer prévio do Tribunal de Contas no julgamento das contas anuais dos prefeitos não estão formalmente evidenciados no processo legislativo pertinente, cujos documentos oficiais pesquisados não atendem aos requisitos legais de motivação, nem tampouco explicam as razões do não acompanhamento do parecer prévio do TCE. A opinião dos vereadores entrevistados conduz ao entendimento de que tais fundamentos são de natureza política, em detrimento dos fundamentos técnicos, explicados pela relação de preponderância do executivo sobre o poder legislativo municipal.

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Alves, Helder, i Janaina Camelo Homerin. "O descompasso entre os modelos de gestão e controle na Prefeitura de São Paulo: um estudo exploratório". reponame:Repositório Institucional do FGV, 2016. http://hdl.handle.net/10438/17481.

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Rejected by Fabiana da Silva Segura (fabiana.segura@fgv.br), reason: Prezado Helder. O titulo do trabalho deve ser todo em letra Maiúscula e como está no e-mail O descompasso entre os modelos de gestão e controle na Prefeitura de São Paulo – um estudo exploratório, alterar nas páginas que tem o titulo Na folha de assinaturas o a banca examinadora pra baixo deve estar alinhado a esquerda, abaixo da orientadora Não deve ter números nas páginas até o sumário, elas contam no sumário mas não deve aparecer nessas primeiras páginas Peço fazer as alterações e submeter novamente on 2016-11-09T16:00:33Z (GMT)
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The present study analyses the interaction between two functions of public administration, controlling and management, within the Sao Paulo city hall. The starting point is the perception that municipal public officials and controlling officials have a difficult relationship. It this vision, ex post auditing prevails, overemphasizing the compliance focus of controlling which inhibits the managers’ capacity to innovate in public service delivery. The study’s results point out that several visions of public management are simultaneously found within the City Hall. The public administration reform agendas of the 19th, 20th and 21st centuries overlap, since none has been completed at the municipal level. Multiple visions on management models shape multiple visons on controlling, essentially influenced by a restrictive or a collaborative approach regarding controlling public management. This study shows that the tension between controlling and management in Sao Paulo City Hall is due to the collision among three types of control: conformity to the rules, efficiency and performance. The present study advises the city hall to adopt liaison measures to coordinate public management and controlling officials with a view of reaching better policies’ design and implementation.
O presente trabalho analisa a interação entre as funções controle e gestão na Prefeitura do Município de São Paulo. Parte-se da percepção de que existe uma relação de tensão entre os agentes de controle e os gestores municipais, em que prevalece o viés fiscalizatório e reativo do controle, que tem por consequência inibir a capacidade de inovação dos gestores públicos. A partir do diagnóstico realizado, foi observada a existência concomitante de vários modelos de gestão na PMSP, reflexo da sobreposição das agendas de reforma da administração pública dos séculos 19, 20 e 21. O imbricamento dos modelos de gestão se deve ao fato de que as reformas não foram plenamente concluídas no plano municipal. Às diferentes abordagens gerenciais correspondem diferentes modelos de controle, essencialmente influenciados pela oposição entre uma visão restritiva ou colaborativa da função controle com relação à gestão pública. O estudo constatou que o cerne da tensão entre as funções controle e gestão na PMSP deriva do embate entre três visões distintas sobre o objeto de controle: controle de conformidade, controle de eficiência e controle de desempenho. O trabalho recomenda a adoção de medidas que visem articular os agentes de controle e os gestores públicos para alcançar um melhor desenho e implementação das políticas públicas municipais.

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37

Fjällman, Emelie. "Tredjemanskontroll - Säker rätt är säkert rättssäker : En studie med utgångspunkt i betänkandet Förbudet mot dubbla förfaranden och andra rättssäkerhetsfrågor i skatteförfarandet (SOU 2013:62)". Thesis, Karlstads universitet, Avdelningen för juridik, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-32594.

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SKV and Tullverket have several important tools and methods available in each activity to ensure that taxes and fees are paid and charged rightfully. Among other things they use tax or customs surcharges, targeted and general third party injunctions or targeted and general third party audits. The targeted controls, ergo targeted injunctions and audits, are targeted towards specific persons or documents while during the general controls these are not specified. The methods have repeatedly been the subject of discussions and attempts to simplify the tax procedure and increase the Rule of Law for the individual. The government appointed a commission on March 8 of the year 2012 with the assignment to prepare proposals to increase the Rule of Law in the tax procedure. The assignment was therefore to analyze the areas of tax and customs injunctions, reimbursement because of expenses and agents and also third party controls. This study was delimited, partly due to space considerations, to examine the commission's proposals to increase the Rule of Law regarding third party controls as well as to SKV as the investigating authority. Consideration will therefore not be given to Tullverket as the investigating authority. The system concerning third party controls has repeatedly over the years been the subject of criticism and debate. Not least because of that the general third party controls are indistinct due to the fact that the person who is the subject of the control is not aware of the control and that the procedure is considered to contravene the protection of privacy in the RF and the right to private and family life of the ECHR. It has hence been considered that there is a need for change. The commission would thus investigate and make proposals to increase the Rule of Law but given the precondition that third party control, including general controls, would still remain as control methods. Therefore the commission had to consider a proportionality assessment between the protection of individual privacy and SKV:s control effectiveness. In this study focus was on SOU 2013:62 and the consultation bodies’ responses received on account of the proposals. The commission proposed that the decision making on general third party controls will stay with SKV as the decision making authority and that it should be clarified in the legislative text that SKV has to relate to the principle of proportionality when deciding on general third party controls. The commission also proposed that it should be clarified in the legislative text that SKV only may search for documents and information covered by the decision but that surplus information that was discovered spontaneously also may be used. The commission held that there is no need for clarification of the legislative texts regarding that SKV shall take into account the proportionality principle in the choice of method and choice of control object. The commission also held that there is no need to legislate any imposes for SKV towards the subject of control to inform about the control if the information gathered nevertheless is intended to be the basis for decisions on taxation. Furthermore it was proposed an imposition of legislative texts regarding that the controlled, in connection with the information about the control, should be given the opportunity to request documents and information excluded from the basis for decisions on taxation. That is, after the control is carried out and provided that the information will be added basis for decisions on taxation. The majority of the consultation bodies felt that the commission was inadequate, that the proposals did not add anything new on the merits and that a new commission should be appointed with the mission to increase the Rule of Law in the tax procedure. The studies’ concluding parts contain a pro et contra analysis of the proposals on the basis of the consultation bodies’ responses, my own conclusions and general concluding comments. In these parts my own proposals are submitted for improvement to further enhance the Rule of Law in tax procedures. My own proposals are due to that the commission in my opinion may be deemed deficient in several aspects.
SKV och Tullverket har flera viktiga metoder att tillgå i respektive verksamhet för att säkerställa att skatter och avgifter lämnas och tas ut rätteligen. Bland annat så kan kontrollmyndigheterna använda skatte- eller tulltillägg, riktade och generella tredjemansförelägganden eller riktade och generella tredjemansrevisioner. Vid riktade kontroller, ergo riktade förelägganden och riktade revisioner, är kontrollerna riktade mot specificerade personer eller handlingar och vid generella kontroller är dessa inte specificerade. Metoderna har upprepade gånger varit föremål för diskussioner och försök att förenkla skatteförfarandet och öka rättssäkerheten för den enskilde. Regeringen tillsatte den 8 mars år 2012 en utredning med uppgiften att framställa förslag för en ökad rättssäkerhet i skatteförfarandet. Uppdraget var att undersöka områdena skatte- och tulltillägg, ersättning för kostnader och ombud samt tredjemanskontroller. Denna studie har bland annat på grund av utrymmesskäl avgränsats till att undersöka utredningens förslag som avser ökad rättssäkerhet vid tredjemanskontroller samt till SKV som kontrollerande myndighet. Hänsyn kommer således inte tas till Tullverket som kontrollerande myndighet. Tredjemanskontrollförfarandet har upprepade gånger genom åren varit föremål för kritik och diskussioner. Inte minst för att generella tredjemanskontroller ansetts olämpliga på grund av att den kontrollerade inte har vetskap om att denna är eller har varit föremål för kontroll samt att förfarandet ansetts strida mot integritetsskyddet i RF och rätten till privat- och familjeliv i EKMR. Det har därav ansetts att behov av förändring föreligger. Utredningen skulle således undersöka och lämna förslag för att öka rättssäkerheten för den enskilde men med hänsyn till att tredjemanskontroller, i dessa inbegripet generella tredjemanskontroller, alltjämt skulle kvarstå som metod i SKV:s kontrollverksamhet. Det fordrades följaktligen av utredningen att genomföra en proportionalitetsavvägning mellan skyddet för den enskildes integritet och SKV:s kontrolleffektivitet. I denna studie har fokus lagts på SOU 2013:62 och de remissyttranden som inkommit med anledning av förslagen. Utredningen föreslog att beslutsordningen vid generella tredjemanskontroller ska stå oförändrad med SKV som beslutsfattande instans och att det ska förtydligas i lagtext att SKV ska förhålla sig till proportionalitetsprincipen vid beslut om generella tredjemanskontroller. Utredningen föreslog även att det ska förtydligas i lagtext att SKV endast får eftersöka handlingar och uppgifter som omfattas av beslutet men att överskottsinformation som anträffats spontant får användas. Vidare angav utredningen att det inte behövs något förtydligande i lagtext avseende att SKV ska beakta proportionalitetsprincipen vid val av metod och val av kontrollobjekt. Utredningen angav även att det inte behöver införas någon underrättelseskyldighet för SKV gentemot den kontrollerade om informationen som inhämtats ändå inte är avsedd att läggas till grund för beslut om beskattning. Vidare föreslogs ett införande i lagtext avseende att den kontrollerade ska ges möjlighet att begära handlingar och uppgifter undantagna från att läggas till grund för beslut om beskattning i samband med en underrättelse, det vill säga efter att kontrollen ägt rum och under förutsättning att informationen kommer läggas till grund för beslut om beskattning. Flertalet remissinstanser ansåg att utredningen var bristfällig, att förslagen inte innebar någonting nytt i sak samt att en ny utredning bör tillsättas med uppdrag att öka rättssäkerheten i skatteförfarandet. I studiens avslutande delar redovisas en pro et contra-analys av förslagen med utgångspunkt i remissyttrandena, egna slutsatser avseende förslagen samt allmänna avslutande kommentarer. I dessa delar lämnas egna förbättringsförslag för att ytterligare öka rättssäkerheten, eftersom utredningen enligt min mening får anses bristfällig i flera avseenden.

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38

Chou, Ching-Shin, i 周靜幸. "The Study In Executing Delegate-Audir Of MOA And Audit Offices Under The Jurisdiction of The MOA In R.O.C". Thesis, 1995. http://ndltd.ncl.edu.tw/handle/60587900330681255400.

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碩士
國立中興大學
會計學研究所
83
The CPAs have been delegated to audit the financial statements of Federal, State and Local government in U.S.A.. Provisions of the 9th Law of Audit in the Republic of China state that the Ministry of Audit (MOA) and audit cffices under the jurisdiction of the MOA can consult the professional group, but the MOA doesn''t delegate the CPAs to audit the government financilal statements in actual. As many scandals in the govermment activities recently, it influences the confidence of common people about the quality of government activities. And the MOA has beeing faced the challenges by the increasing-quantity and quality of government audit business. We hope that the quality of governnent audit can be improved and the goal of government audit can be reached by delegate-audit. 　　In this study, the main materials are from the questionair and the research mothod is the factor analysis. The purpose is to learn what significant factors are relevant if delegate-audit will be put into practice. The targets for research are the auditors of the MOA and audit offices under the jurisdiction of the MOA, the CPAs, and the accounting science body. 　　Form all respondents, there are seven factors about whether the delegate-audit should be implemented or not in this empirical outcome. The sequence of the seven factors is "To promote the quality of the government audit and to forward the development of the government profession.", "To develop the effect of the government audit", "General-situation with operating and existing periods of the audited agencies. , " "Management control and budget formation of the audited agencies.", "Complying the political system and supervise", "Establishing the lawful system and raising the productivity of the government audit.", and "Safety problem". 　　Most of the respondents agree with implementing delegate-audit, little has no idea. The state-operated enterprise is the agencies suiting to implement delegate-audit and the financial statements audit is the type applying to impltment delegate-audit. "Accepting the CPAs apply for government audit business and deciding the suitable CPAs by the MOA and professional board both" is. considered the best way to delegate. Synthesizing the empirical conclusion, delegate-audit is the plan to put in practice possibly and also is the medium to let goverment audit in the R.O.C. be reached to perfect.

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39

HUANG, YI-TING, i 黃怡婷. "The Influence of the Human Resources of Accounting Offices on Audit Quality：Evidence from China". Thesis, 2018. http://ndltd.ncl.edu.tw/handle/4q323u.

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碩士
國立臺北大學
會計學系
106
This study investigates whether office-level audit quality in China is affected by office human resource capacity. Consistent with prior studies, this study uses the type of audit opinion, audit fee, and client’s market value (Tobin’s Q) to measure audit quality. In addition, this study uses the ratio of certified public accountants (CPAs) to total employees to measure human resource capacity. The sample includes all A-share companies listed on the Shanghai and Shenzhen Stock Exchange in 2016. The study first investigates whether a significant difference in audit quality exists between the headquarters and branch offices of CPA firms in China. The results indicate that the headquarters can obtain higher audit fees than branch offices, but no significant differences were found in either the type of audit opinion or the Tobin's Q. In addition, no evidence emerged from the full sample to suggest that office-level audit quality is influenced by the office’s human resources capacity. In an additional test, I divided the sample into three subsamples based on the size of the audit firms—international Big 4, top 10 but not Big 4, and others. The results indicate that in the Big 4 subsample companies audited by offices having an extensive human resource capacity have a relatively higher company value. The results also indicate that branches with high human resource capacities can earn an audit fee premium in the top 10 but not Big 4 subsample. In sum, the results of this study provide weak support for the premise that high human resource capacity has a positive relationship with audit quality, but only for the large CPA firms.

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40

LIU, JUNG CHEN, i 劉容溱. "The Relationship between Internal Audit Management and Government Employees’ Frauds: Case Studies in Township Offices". Thesis, 2019. http://ndltd.ncl.edu.tw/handle/r5a67g.

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碩士
國立中正大學
會計資訊與法律數位學習碩士在職專班
107
The purpose of this study is to explore the correlation between internal audit and civil service micro-payment subsidy fraud. After the case study method and semi-structured interview method, it is found that the " small subsidy " fraud and internal audit correlation belong to the application of the principle of good faith. The business unit does not have the correct concept of powers and responsibilities and the internal audit of the internal control as the internal control; therefore, in order to reduce the possibility of small subsidy fraud cases, and to clarify the responsibility of public officials to report expenses, this study proposes Implementing the division of responsibilities and powers, and reporting on the principle of good faith, improving the accountability of the head of the unit and giving internal audit responsibility, accounting personnel should enrich the professional familiarization with the law and cooperate with computer audit tools, establish a good internal audit mechanism and enhance relevant training through education and training. The practice of personnel rule of law, etc., for accounting personnel to handle the internal audit management reference, in order to reduce the occurrence of fraudulent incidents of civil servant fraudulently receiving small amounts of subsidies.

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41

Chun-ChanYu i 余駿展. "Audit Office Capacity, Audit Pricing, and Audit Quality". Thesis, 2018. http://ndltd.ncl.edu.tw/handle/223vj9.

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博士
國立成功大學
會計學系
106
Resorting to the economics concept of opportunity cost, this study explains and tests the association between unused capacity pertaining to normal audit tasks and audit pricing, and investigate if there exists any factors that moderate this association. The empirical results verify that my measures of unused capacity for city offices are negatively associated with audit fees, and the relation holds for both Big 4 and Non-Big 4 auditees. Furthermore, the association is magnified when bidding on new clients due to enhanced competition. This study also finds that the negative association is driven by small- and medium-size city offices, or audit offices with less industry expertise, which may indicate that larger and city-level industry leader offices may be more reluctant to consider unused capacity when pricing audit fees due to the potential pressure from auditees to compare audit fees, protection of brand perception, and efforts to signal a reputation of higher audit quality, or they are better able to manage unused capacity. However, using unused capacity to proxy for auditors’ pressure, this study does not find consistent evidence that higher unused capacity is associated with better audit quality, which may indicate that my measures cannot accurately represent the pressure that individual auditors face and/or that quality control and firm-wide consultation mechanisms function to some extent in assuring uniform audit quality.

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42

"Office Managing Partners, Non-Audit Services, and Audit Quality". Doctoral diss., 2016. http://hdl.handle.net/2286/R.I.37042.

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abstract: This study investigates the relation between the line of service (audit, tax, advisory) of Big Four office managing partners (OMPs) and both non-audit service fees and audit quality. Given that audit quality has been shown to vary across offices and because changes in office-level leadership can impact the office culture, I examine the impact of the OMP’s line of service on non-audit service fees and audit quality. I find that when an accounting firm office changes leadership to an advisory OMP, non-audit service revenues increase while audit quality suffers. This finding is consistent with advisory partners encouraging an office culture that emphasizes selling non-audit services more than conducting quality audits. Overall, this study provides evidence consistent with regulators’ concerns that the recent trend toward greater advisory services at the largest accounting firms reduces their focus on providing high-quality audits, thereby leading to decreased audit quality.
Dissertation/Thesis
Doctoral Dissertation Accountancy 2016

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43

Lee, Cheng-Hsien, i 李政憲. "Office size of the Big 4 audit firm and audit quality". Thesis, 2018. http://ndltd.ncl.edu.tw/handle/q7pgk6.

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碩士
國立臺灣大學
會計學研究所
106
This study examines the association between big 4 office size and audit quality in Taiwan from 2011 to 2016. This study defines the dummy variable office size by the practice office is Taipei office or not. Audit quality is measured by discretionary accruals. The results find that cases audited by Taipei office have lower discretionary accruals than other offices. It shows the Taipei office has better audit quality. Besides, exclude the samples of Taipei office, the empirical results show that the audit qualities between Hsinchu office and other office are significant different, Hsinchu office has higher accruals. Results are consistent with DeAngelo’s finding in 1981. The economic bond effects the auditor’s independence and reduces audit quality.

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44

Lin, Chan Mei, i 詹美玲. "The Implementation Power of Performance Audit for the National Audit Office in Taiwan". Thesis, 2011. http://ndltd.ncl.edu.tw/handle/79568248887785577901.

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碩士
國立臺北大學
公共行政暨政策學系碩士在職專班
100
The book of On Reinventing Government written by Osborne and Gaebler was published in 1992, which stirred up the atmosphere of government reinvention. The ideological trend of new public administration emerged as the times require, and the governmental performance administration system was emphasized seriously, which is focus on the organization administration and resources allocation. However, the audit function of government was transferred, from the financial audits which traditionally focus on the compliance and legality of public expenses to the performance audit which focus on the administration performance of government. 　　The effect of governmental performance audit should be determined based on the maturity of the execution conditions of all key factors which have the influence on the implementation power of audit authority. With the literature analysis, the research concludes ten key factors which possibly have the influence on governmental audit performance. Based on the above, to proof the research with depth interviewing method and find that the factors with the best maturity of execution condition include approval degree of auditors, importance degree of supervision authority; The factors with passable or improved maturity of execution conditions include professional skills of auditors, operation mode of performance audit, integrity of laws and regulations, connection with external resources, importance of legislative authority; and the factors with the execution conditions maturity which should be broken through include the design of audit system, appropriateness of assessment standard, manpower and funds of performance audit, and cooperation degree of the authority which is under examination and audit. 　　To research and propose twelve policy proposals below based on the above-mentioned research and assessment results. 1.To modify the appointment laws and regulations of auditors for expanding the pluralism of specialty background. 2.To execute the systematic professional training for cultivating the qualified performance auditors. 3.To research and discuss the adjustment of organization division for promoting the executive ability of performance audit. 4.To motivate the abolishment of final examination and approval system for pouring the resources into the performance audit works. 5.To push the completions of integrated internal control system for carry out the administration responsibility of government. 6.To push the risk oriented audit approach for tracing and assessing the performance. 7.To push the establishment of available performance assessment standard for strengthening the performance administration and obligation. 8.To demonstrate the value of audit authority constantly for striving for the independence of personnel and funds. 9.To adopt the folk resources properly for making up the insufficiency of auditing manpower and specialty. 10.To abolish the unreasonable limitations of laws and regulations for promoting the quality of performance audit report. 11.To attach importance to the audit marketing and strengthen the cooperation relationship with Legislative Institution and Supervision Institution. 12.To offer the value-added audit service for establishing the excellent interactive relationship with the authority which is under examination and audit.

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45

Yu-LinLin i 林鈺麟. "A study of practice office region, audit quality, and audit fees－Why would a company use a non-local practice office?" Thesis, 2012. http://ndltd.ncl.edu.tw/handle/99278767672842068930.

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碩士
國立成功大學
會計學系碩博士班
100
This paper examines why some companies prefer to use a practice office far from their headquarters in Taiwan. It investigates the differences in audit quality and audit fees among different regions of practice offices, and also examines the distinction between local and non-local practice offices by using a sample of Taiwanese companies. 　　The results reveal that there is no significant difference in audit quality among different regions, but the audit fees are significantly higher in Hsinchu region than in Taipei, Taichuang, Tainan, and Kaohsiung regions, and in the northern and southern areas than in the midland area. In addition, the audit fees are significantly lower and the audit quality significantly decreases if the audit is carried out by a non-local practice office. To conclude, the reason why some companies prefer a more distance practice office is that, in order to win customers, some audit firms may cut their fees, however these lower fees may encourage the firms to reduce the amount of work that they do, leading to decreased audit quality.

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46

LI, SHU-MEI, i 李淑媺. "The Association Study of The Directors' and Officers' Liability Insurance, Audit Committee, and Audit Quality". Thesis, 2017. http://ndltd.ncl.edu.tw/handle/wwdbd2.

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碩士
國立雲林科技大學
會計系
105
This study examines the relationship between three factors: directors' liability insurance, audit committee and information disclosure. The objectives of this paper are to understand the effectiveness of audit committees, review the transparency level of the company information, and determine whether a company should transfer relevant information by D&O insurance . The results of the empirical analysis show that the stockholders of companies with audit committee and with high grading by the Information Disclosure and Transparency Ranking System (IDTRS) can mitigate their risk by D&O insurance. In addition, we observe that those companies with D&O insurance, the amount of D&O with positive relation with those companies with audit committee and with high grading rated by the IDTRS system. Those means that directors, and stockholders have over-expectations leading to future higher monetary awards resulting from litigation. The focus of recent research has been on how D&O insurance impacts the setup of an Audit Committee. They also focused on the relationships between information transparency ranking and D&O insurance. Based on their findings, we observe that companies with audit committee and with high grading by the Information Disclosure and Transparency Ranking System (IDTRS) will decide to use D&O insurance and raise their insurance amount. The results from our research suggest that there is no substitution effect on each other.

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47

Chen, Wan-Jing, i 陳婉菁. "The Association Study of Audit Fees, Non-Audit Fees, and The Directors' and Officers' Liability Insurance". Thesis, 2017. http://ndltd.ncl.edu.tw/handle/w83h59.

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碩士
國立雲林科技大學
會計系
105
The purpose of this empirical study is aimed to investigate the relationships within audit fees, non-audit fees, and directors and officers liability insurance (D&O) by simultaneous equations approach. Empirical examination of public listed companies between 2008 and 2015 was carried out, specifically probing into potential endogenous relationships among D&O, audit fees, and non-audit fees. The results revealed that audit fees, non-audit fees, and D&O were mutually endogenous. That is, D&O is positive with audit fees and non-audit fees. A further robust examination was carried out with different clustered samples and different variable definitions, and similar results were yielded. While previous research mainly focused on unidirectional relationship, the current study pioneers into the relevant fields with the use of simultaneous equations to examine endogeneity and relationships within variables. The results serve as references not only for administrative organizations to improve strategies of D&O, but also for investors to evaluate investment risks. Therefore, it is advised that extra attention be paid to a company’s purchase of high volume of D&O to avoid damaging investors’ rights.

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48

(9873023), A. Le. "A strategy to change the audit process of the state audit office of Vietnam to align with the Australian government audit process". Thesis, 2014. https://figshare.com/articles/thesis/A_strategy_to_change_the_audit_process_of_the_state_audit_office_of_Vietnam_to_align_with_the_Australian_government_audit_process/13437176.

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"The audit process of the State Audit Office of Vietnam (SAV) has inherent limitations and weaknesses that need to be addressed in order to keep pace with the development of the SAV. This could be realized if a strategy to change the audit process of the SAV is conducted. The research aims to improve the SAV to meet international auditing standards of the Organization for Economic Cooperation and Development (OECD), using the Australian Government audit process as a direct comparison in order to identify issues in the change management processes required for the SAV to introduce Australian Government audit processes and to propose a methodology to resolve these issues. The change management processes are thus the key focus of the research. The evaluative framework was based on the literature, identifying three major issues of concern. They are technology, costs and people. The research design is a combination of document review and semi-structured in-depth individual interview methods. The document review includes analysis of relevant auditing processes, standards, methods, procedures and reports, and policies; and review of change management theories, models and practices. The goal of the document review is to obtain an overall picture of the research topic that informed the in-depth interviews. Semi-structured in-depth individual interviews were selected as the major research methodology because it is able to provide a considerable amount of detailed data and a deeper understanding of the research problem. The research methodology involved the analysis of the interview transcripts using Thematic Content Analysis (TCA). This mutual relationship between the interviews and the document reviews was discussed further in the data synthesis and analysis. In the study, 30 individual interviews were conducted for two groups of stakeholders (auditors and managers of the SAV) at the headquarters of the SAV in Hanoi City, the capital of Vietnam. The research findings indicated agreement over previous attempts by the literature review. These findings suggested that the change management process may face various issues arising from personal barriers to the change, the SAV culture, application of technology to auditing, costs for the change, the SAV auditor human resource quality and training, and the SAV organizational and operational model. The proposed strategic framework to resolve these issues addressed removing personal barriers to the change, improving infrastructure, human resource, training and legal framework of the SAV, and implementing changes in the SAV culture. The research outcomes might be applied to the SAV. These outcomes will assist the SAV in developing an effective audit process complying with international auditing standards and principles in order to ensure transparency and effectiveness of public sector expenditure."--Abstract.

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49

TSENG, HUNG-HSUN, i 曾鴻燻. "A Study on Key Factors Affecting the Effectiveness of Performance Audit for the National Audit Office in Taiwan". Thesis, 2016. http://ndltd.ncl.edu.tw/handle/51755889416021286733.

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碩士
國立臺北大學
公共行政暨政策學系碩士在職專班
105
Performance audit is developed in many countries, and it has become a key direction of National Audit Office(NAO). The effectiveness of performance audit is highly relevant to good governance of government. However, there are only a few literatures discussed about it. The key factors affecting effectiveness of the implementation of performance audit are not clearly verified, not to mention the relationships and importance between these factors. Therefore, the purposes of this study are verifying the key factors affecting the effectiveness of NAO's performance audit, and making specific suggestions to urge the government to facilitate good governance. In this study, we use the document analysis to induce and deduce the possible key factors affecting the effectiveness of NAO's performance audit. Factors are listed below：1. the professional skills of auditors, 2. the auditors’ identification, 3. the operation mode of performance audit, 4. the design of government auditing system, 5. the soundness of regulations, 6. the appropriateness of evaluation standards, 7. the manpower and funds on performance audit, 8. the connectivity of external resources, 9. the concerns of Legislative Yuan and Control Yuan, 10. the degree of auditees' cooperation. Followed by the nature and type of key elements aforementioned, we conclude four aspects：the professional skills and identification of auditors, environment of audit operations, input of audit resources, and support from clients, respectively. Then, we use the expert questionnaire mode to confirm the appropriateness and representative of the key factors affecting the effectiveness of the implementation of performance audit. Next, we design matrix questionnaires under DEMATEL methodology and send them to the experts to fill up. We analyze the results afterward. We find that 10 key factors aforementioned really affect the effectiveness of NAO's performance audit. The No.1,4,5,7,8,9 belong to “cause” group, and the No.2,3,6,10 belong to “effect” group. The primary key factors that affect the effectiveness of performance audit are No.1,4 and the secondary key factors that affect the effectiveness of performance audit are No.5,7,8,9. The key factor that has low interaction and influence with other factors is No.10. The factors that are the most easily influenced by other factors are No.2,3,6. According to the research result, we make recommendation as follows： First, in the aspect of the design of government auditing system, we suggest NAO consult the advanced countries and strive to personnel and budget independence in order to get rid of executive agencies’ constraint and to increase detachment and independence of duties and functions of audit. We also suggest that NAO revise the regulation regarding final audited amount statement and issue a certificate of approval to the agencies concened in order to make resource of performance audit be abundant and to improve the effectiveness of performance audit. Secondly, in the aspect of auditors’ professional skills, we suggest NAO attract specialists to serve in NAO. We also suggest NAO continuously implement on-the-job training so as to be line with trend.

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Chi-MingYang i 楊啟明. "Smart Office Audio Conferencing System Using Human-likeControl Mechanism". Thesis, 2011. http://ndltd.ncl.edu.tw/handle/04258250025013027779.

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