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Thesis Purpose: The purpose of this thesis is to contribute to the extant knowledge and further research regarding the effects of Big Data Analytics (BDA) and blockchain (BC) technology on the future of the audit profession and to provide a framework grounded in existing theoretical research which would explore ways in which BDA and BC technology could be integrated into the audit procedures of th

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The subject of my essay is personal experience of anthropologists during fieldwork carried out in another culture. It is presented through two cases: the first is Bronis³aw Malinowski's journey to Mailu and the Trobriand Islands and the second Kirsten Hastrup's experience in Iceland. The method I have used is biographical. My basic material is Malinowski's Diary (both the parts publish

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The Internet has revolutionised the global market place. Internet shopping is now accessible to an increasing numbers of people. In theory, this new form of media offers convenience, speed and choice to the consumer, but the question is whether it works in practice? Business-to-consumer cross-border transactions, whether carried out electronically or otherwise, are subject to the existing framewor

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The present thesis deals with two different provisions in the VAT Directive, the VAT grouping, provided in Article 11 of the VAT Directive, and the cost-sharing exemption, provided in Article 132(1)(f) of the VAT Directive. Both provisions are utilised by businesses in order to alleviate the undesirable consequences of the irrecoverable input VAT. The former establishes the VAT group whose intra-g

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This thesis analysis the connection between remittances and economic growth in the Eurozone. The purpose is to control for remittances impact on GDP growth in absence of Dutch Disease to see if current theory holds. In remittance-research it is assumed that the lack of transmission between the positive micro-economic impact and economic growth is much due to disruptive real exchange appreciation k

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This thesis investigates how the metabolic rift and peak phosphorus are represented in Norwegian media and policy documents. The investigation is done with the use of critical discourse analysis. The material investigated consists of 28 texts from Norwegian newspapers and two documents from the Norwegian Environment Agency. The theoretical framework is based on the theory of hegemony, infrastruc

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Corporations and in particular large multinational enterprises are important for every countries economic growth. However, exploitation and human rights abuses due to corporate activity are repeatedly occurring in states that lacks the proper legislation, enforcement or institutions to ensure human rights protection. Thus, there is an increasing call for lead firms of MNEs to exercise human rights

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The number of Smart Cities have evolved in recent years and the concept is expanding in cities worldwide. Smart Cities have many potential advantages but to achieve these advantages Smart Cities must protect security and individual privacy. Addressing existing challenges in certain areas becomes critical to achieve further improvement and security and privacy concerns are very important in the Sma

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This paper concerns the role language of lord characters in Japanese fiction. The idea of role language is defined by Satoshi Kinsui as certain speech patterns of character types in Japanese fiction. The thesis primarily investigates if lord language from six different lord characters exhibits features from other role languages. Liu (2012) notes that a language called gijikogo [pseudo-archaic lang

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This thesis analyzes the association between MSA-level segregation and labour market and educational outcomes in the US for individuals belonging to the three largest racial minorities in the US, namely blacks, Hispanics, and Asians. Five different measurements of segregation are included in the analysis and the results are compared across outcomes and minority groups. Data is collected from the I

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Due to the large influx of persons seeking refuge within European states in recent years, measures which control the entry, residence and expulsion of aliens have increased both in use and intensity. An example of such a measure is the detention of asylum seekers for administrative reasons. The purpose of this paper was therefore to focus on the Swedish practice concerning the administrative deten

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This study is motivated by the recent changes in the German party system which have resulted in the loss of the electoral support of the traditional parties CDU and SPD as well as in the increase of parliamentary influence of the various smaller parties. Earlier studies suggest an inter-state conflict about regional autonomy possibly caused by the current fiscal equalization system. The meaning of

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In this study, the conflict between pro-whaling Japan and anti-whaling Australia is scrutinised. The political structure system, the political economics and the cultural explanatory factors are examined from how the conflict has emerged out of the 1986 International Whaling Commission’s moratorium (Baylis et al, 2008: 308). Further to this, the different state views of Japan and Australia are exam

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Using a case study of comment letters, our purpose is to examine the debate about fair value in accounting which has arisen in the context of the current financial crisis. Methodology: We followed a rather qualitative approach while developing a flow chart in order to categorize and analyze our empirical material. Empirical foundation: Case Study through Analysis of Comment Letters. Conclusion: Th

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This thesis investigates the characteristics of remittances and remittance behavior to Algeria as well as the role of remittances in local and national level development in Algeria using two different analytical-theoretical frameworks: a developmentalist framework based in neoliberal theory, and a more critical framework built on de Haas (2010). A number of case studies and micro-level surveys ind

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Även om monopol eller en dominerande ställning på marknaden i sig inte anses utgöra ett missbruk i konkurrensrättslig mening, bär ett företag med stark marknadsposition ett särskilt ansvar för att inte begå konkurrensbegränsande handlingar. När konkurrensrätten ingriper i ett dominerande förtags handlingar bör så ske med åtanke av de underliggande överväganden som ligger till grund för konkurrensrEven though competition law will not regard dominance and monopoly as abusive per se, an undertaking with strong market power carries a certain responsibility not to engage in anti- competitive conducts on the market. When competition law is interfering in the conducts of dominators, it is important to take into account the underlying considerations of, on one hand, preservation of efficient compe

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Purpose: The purpose of this thesis is to evaluate how the percentage of female directors on a company’s board affects the firm’s performance. The empirical results of this thesis will be used to help decide whether Canada should establish a quota for female board members. Theories: There are four main theories referenced in this thesis, they are; agency theory, signaling theory, resource dependen

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Det svenska apoteksmonopolet etablerades 1970. Syftet med monopolet var att anpassa apoteksmarknaden till medicinsk, teknisk och ekonomisk utveckling. Målet Hanner påbörjades 2005, när Stockholms tingsrätt begärde förhandsavgörande angående det svenska apoteksmonopolet. Krister Hanner var åtalad för att ha sålt icke receptbelagda rökavvänjnings produkter. Detta stred mot Läkemedelslagen. Hanner ifThe Swedish pharmacy monopoly was established 1970. The purpose of the monopoly was to adapt to the medical, technical and economical development. The Hanner case started 2005, when the Stockholm district court requested a preliminary ruling concerning the Swedish pharmacy monopoly. Krister Hanner was charged with marketing non-prescription medicinal preparations, against the Law on medicinal prep

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What is Global-history? What is Big-history? And how are these historiographical fields related to postmodernism and globalization? These questions along the thesis that the metanarratives of contemporary historiography point towards a paradigm shift beyond postmodernism will be put forth in this paper.