Suchergebnisse

This study aims to find evidence, the influence of Audit Quality Attributes, Client Satisfaction and Client Loyalty, which are moderated by Fraud Confirmation. The research was conducted at the BKM, a community-based organization, formed by the Government, through the Kotaku Program. The research used Regression statistical analysis and conducted a hypothesis test. Regression analysis used includes Simple Linear Regression Analysis, Multiple Regression Analysis, and MRA Regression Analysis, and Path Model Linear Regression Analysis. This study also pays attention to the calculation of the coefficient of determination to give an idea of the ability of the model in explaining the phenomenon of Client Satisfaction and Client Loyalty. The result that both partially and simultaneously, Audit Quality Attributes, Fraud Confirmation affected Client Satisfaction and Loyalty. The research also succeeded in proving that Client Satisfaction mediates the effect of Audit Quality Attributes on Client Loyalty, but failed to provide empirical evidence, that the Fraud Confirmation moderated the effect of Audit Quality Attributes on Client Satisfaction and Loyalty. Contribution to audit practices, where it is important to realize Client Satisfaction through Audit Quality Attributes and Fraud Confirmation, especially in situations where Fraud acts are suspected.

International audience ; Cet article porte sur un corpus de lettres parvenues au Service consommateurs d'une enseigne dedistribution alimentaire et interroge les formes de consumérismeengagées par leurs auteurs lorsqu'ils décident de« prendre la plume » pour « prendre la parole». L'analyse statistique du corpus permet d'abord de «photographier » les différents profils du « client écrivain ». En discutant ces premiers résultatsau regard de la littérature sur le consumérisme,l'auteur s'écarte des catégories préconstruites-consommateur politique/consommateur marchand, etc.- afin de regarderdans le détail les manoeuvres mobilisées par lesclients pour obtenir réparation des préjudices subis.L'ouverture de la boîte noire du consumérisme permet in fine d'évaluer le traitement de ces courriers par les services destinataires.

International audience ; Cet article porte sur un corpus de lettres parvenues au Service consommateurs d'une enseigne dedistribution alimentaire et interroge les formes de consumérismeengagées par leurs auteurs lorsqu'ils décident de« prendre la plume » pour « prendre la parole». L'analyse statistique du corpus permet d'abord de «photographier » les différents profils du « client écrivain ». En discutant ces premiers résultatsau regard de la littérature sur le consumérisme,l'auteur s'écarte des catégories préconstruites-consommateur politique/consommateur marchand, etc.- afin de regarderdans le détail les manoeuvres mobilisées par lesclients pour obtenir réparation des préjudices subis.L'ouverture de la boîte noire du consumérisme permet in fine d'évaluer le traitement de ces courriers par les services destinataires.

In this article, the author suggests the use of a professional/client metaphor for conceptualizing the relationship of professors and students. The framework suggested by the use of this metaphor provides a useful and explicit alternative to the problematic student-as-customer metaphor. The advantages of invoking this metaphor are illustrated by discussing the professional/client relationship in general and by discussing four specific cases of professional/client relationships. Suggestions are provided for inculcating a professional/client atmosphere in the classroom.

Because much of the research conducted by applied sociologists is frequently at the request of a client, agreement between client and researcher on the methods used to acquire the data is imperative. Clients' lack of methodological and statistical sophistication can lead to diverging opinions on how the project should be conducted. Researcher acquiescence to client demands can have disastrous effects on data quality and the project's completion. This paper uses a recently completed research project as a case study to illustrate (1) the divergence between clients' desires and their needs that may arise and (2) how sociologists can address this divergence.

About the contributors -- Introduction / Charles R. Chaffin, Ed.D, CFP Board Center for Financial Planning -- Client psychology -- Behavioral finance -- Behavioral finance -- Heuristics and biases -- Prospect theory -- The role of mental accounting in household spending and investing decisions -- Intentional choice architecture -- Cognition, distraction and the financial planning client -- Personality and financial behavior -- Risk literacy -- Automated decision aids : understanding disuse and designing for trust, with implications for -- Marriage and family therapy, financial therapy, & client psychology -- Client diversity : understanding and leveraging difference to enhance financial planning practice -- Client psychology : the older client -- Financial psychology -- Money disorders and other problematic financial behaviors -- Situation awareness in financial planning : research and application -- Final thoughts -- Index

Indicted on serious narcotics charges, Jose Lopez retained Barry Tarlow to "vigorously defend and try the case." Tarlow was up to the task but warned Lopez that it was "his general policy not to represent clients in negotiations with the government concerning cooperation," and that he did not plan to make any exception for Lopez. As Tarlow later explained, he found such negotiations "personally[,] morally and ethically offensive." This arrangement suited Lopez just fine, until he wavered in his resolution. Encouraged by a co-defendant, worried about his children, and hoping to obtain an early release from prison in order to be with them, Lopez asked his co-defendant's lawyer to initiate discussions with the government. He told his own lawyer nothing about this overture, calculating that Tarlow would serve him well if negotiations broke down and the case ended up going to trial. Sensitive to the constitutional and ethical issues raised by a defendant's efforts to go behind his lawyer's back but relying on a memorandum from Attorney General Thornburgh authorizing pre-indictment contacts with represented defendants, the prosecutor had Lopez brought before a magistrate, who advised Lopez of the dangers of proceeding without the assistance of counsel. Undeterred, Lopez signed a written waiver avowing his belief that Tarlow did not represent his best interests in the matter. He then met with the prosecutor and revealed the names of several alleged drug traffickers. Upon learning of Lopez's meetings with the prosecutor, Tarlow withdrew from the case. Not long thereafter, Lopez, now with new counsel and evidently dissatisfied with the progress of his plea negotiations, moved to dismiss the indictment, alleging that the government had violated his Sixth Amendment right to counsel and DR 7-104(A)(1) of the American Bar Association's Model Code of Professional Responsibility, which bars an attorney from communicating with a represented party without the knowledge and consent of opposing counsel. The district court found no Sixth Amendment violation,6 but it concluded that the "prosecutor's actions constituted an intentional violation of the long-standing ethical prohibition" expressed in DR 7-104 and that dismissal of the indictment was the appropriate sanction for the government's "flagrant and egregious misconduct." Although the Ninth Circuit later vacated the district court's order, it found fault only with that court's choice of remedy and agreed with the court's condemnation of the prosecutor's decision to deal with Lopez behind the back, and without the knowledge, of his lawyer.