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This dissertation is on assured sustainability reporting. It has three parts that are titled as follows: Part 1. Planning Assurance Services for Sustainability Reporting: An Analysis of Cost versus Assurance in Audit Evidence, Part 2. The Development of Worldwide Assured Sustainability reporting, and, Part 3. Assurance on Sustainability Reports: A Study of Factors Influencing the Selection of an Assurance Framework. Of the above, Part 1 is complete and ready for submission to a journal and Part 2 has been accepted for publication in Australian Accounting Review. Part 1 investigates providing assurance on sustainability reporting and demonstrates how an evidential reasoning framework can enhance providing such a service. It develops a framework based on the Dempster-Shafer theory of belief functions for the purpose of audit program planning and cost analysis. A sensitivity analysis is used to demonstrate the value of the model based on seven scenarios. The cost to perform an audit procedure is assumed to increase exponentially with the increase in the targeted level of assurance and audit procedures are assumed to exhibit inherent limitations as to the maximum level of assurance they can be expected to provide. Results demonstrate as follows: i. the importance of the assurance provider selecting audit procedures that directly relate to the highest level assertions, ii. the effects of discovering during the audit that certain audit tests are less diagnostic than anticipated, iii. the effects of obtaining mixed audit evidence, iv. the effects of obtaining strong evidence that implies that certain assertions are not fairly stated and v. the effects of planning to provide different levels of assurance across assertions Each of these findings demonstrates the value of utilizing a formal evidential reasoning and cost minimization approach in providing assurance on sustainability reports. Part 2 investigates the development of assured sustainability reports (SRs) during this century's first decade. More specifically, it ...
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In: Année politique suisse: Schweizerische Politik, Band 42, S. 211
ISSN: 0066-2372
In: Année politique suisse: Schweizerische Politik, Band 42, S. 198-202
ISSN: 0066-2372
In: Année politique suisse: Schweizerische Politik, Band 42, S. 205-209
ISSN: 0066-2372
In: Année politique suisse: Schweizerische Politik, Band 42, S. 210
ISSN: 0066-2372
In: Année politique suisse: Schweizerische Politik, Band 42, S. 210
ISSN: 0066-2372
In: Water and environment journal, Band 3, Heft 3, S. 305-308
ISSN: 1747-6593
AbstractThis paper seeks to outline the fundamental concepts of quality assurance and to provide an understanding of the principles involved in order that the Institution may consider its role in the development of quality systems in water and environmental management.
In: The journal of strategic studies, Band 35, Heft 3, S. 375-399
ISSN: 1743-937X
The original establishment of life assurance upon a sound basis was largely the achievement of The Society for Equitable Assurances on Lives and Survivorships (now known as The Equitable Life Assurance Society and still affectionately called the 'Old Equitable'), and of the men who served her.Old Equitable was the first life assurance society to grant long-term contracts for either a stated period or the whole of life, with premiums calculated according to age and type of assurance. Published in 1962 to mark this Society's bicentenary, this book charts its long history in a way that will inter