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- Eriksson, Jan R, 1947-, et al.
(författare)
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SAMLIC : pilotförsöket
- 2006
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Growing cities are increasing the demand for goods carrying traffic to function well with other traffic. The number of zones for unloading goods in the centre of Linköping is small compared to the number of delivery addresses and the number of goods distributors. The attendant phenomena are congestion and costs of congestion. Therefore the local network for freight forwarders in Linköping has taken the initiative to the SAMLIC project. SAMLIC stands for Coordinated Retail Distribution in Linköping City. The aim of SAMLIC is to create an economically and logistically efficient system for goods distribution that is persistent and friendly to the environment. Economic profitability is neccessary for a system with a joint venture in coordinated distribution. The savings with coordinated distribution for the freight forwarders must be of such a dimension that they find it profitable to join instead of delivering the goods by themselves. During a trial period of nine weeks in the spring of 2004 there was a coordinated distribution to the centre of Linköping. Three freight forwarders took part in this project. The experience of the trial shows that the needed number of trucks decreased by 33 %, the total time for the distribution decreased by 15-20 % and the total driving kilometers in the centre decreased by at least 50 %.
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| 4. |
- Tagesson, Torbjörn, 1969-, et al.
(författare)
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Does auditor rotation influence audit quality : the contested hypotheses tested on Swedish data
- 2006
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Auditor independence is considered a key factor when ensuring high audit quality. Advocates for auditor rotation argue that rotation improves audit quality due to its positive influence on auditor independence. Opponents argue that rotation does not lead to improved audit quality, since the independence is gained at the expense of the auditors’ knowledge of business structure and routines. The aim of our study is to investigate the relationship between rotation and audit quality. We use agency theory to derive the advocate view and stewardship theory to derive the opponents’ hypothesis. These hypotheses were tested on Swedish data. The results indicate only weak support for the hypothesis that rotation influence audit quality. The weakness is partly due to measurement problems. The proxies used in the literature appear to measure different facets of audit quality. Through an interpretation of a factor analysis, we suggest two main facets, perceived audit quality, which is significantly influenced by auditor rotation, and actual audit quality, which is not influenced by rotation.
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