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[{"key": "dc.contributor.advisor", "value": "VIRTANEN, AILA", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.advisor", "value": "PELLINEN, JUKKA", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "J\u00e4\u00e4skel\u00e4inen, Hanna", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2017-01-09T17:18:52Z", "language": "", "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2017-01-09T17:18:52Z", "language": "", "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2016", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.other", "value": "oai:jykdok.linneanet.fi:1645793", "language": null, "element": "identifier", "qualifier": "other", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/52660", "language": "", "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Suomalainen asunto-osakeyhti\u00f6j\u00e4rjestelm\u00e4 on maailmanlaajuisesti ainutlaatuinen ja vain muutamissa maissa on k\u00e4yt\u00f6ss\u00e4 samankaltaisia j\u00e4rjestelmi\u00e4. Asuntoosakeyhti\u00f6j\u00e4rjestelm\u00e4n juuret ylt\u00e4v\u00e4t aina 1800-luvulle asti, mutta rakentaminen lis\u00e4\u00e4ntyi erityisesti 1960-1970-luvuilla kun aluerakentaminen k\u00e4ynnistyi. Asuntoosakeyhti\u00f6ist\u00e4 on muodostunut merkitt\u00e4v\u00e4 asumismuoto Suomessa ja asuntoosakkeisiin sijoittuu usein my\u00f6s merkitt\u00e4v\u00e4 osuus omistajan varallisuudesta. Vaikka asuntoon sitoutuvan varallisuuden arvo on merkitt\u00e4v\u00e4, j\u00e4\u00e4 osakkeenomistajien kiinnostus talonyhti\u00f6n toimintaa ja p\u00e4\u00e4t\u00f6ksentekoa kohtaan usein kuitenkin v\u00e4h\u00e4iseksi. Asunto-osakeyhti\u00f6n hallituksen koostuessa p\u00e4\u00e4asiassa maallikoista, korostuu is\u00e4nn\u00f6itsij\u00e4n ja tilintarkastajan merkitys toiminnan lainmukaisuuden varmistajana. Huomattavan haasteen asunto-osakeyhti\u00f6iden toiminnalle muodostavat my\u00f6s rakennuskannan ik\u00e4\u00e4ntyminen ja korjaustarpeen jatkuva kasvaminen. T\u00e4ss\u00e4 tutkimuksessa selvitet\u00e4\u00e4n tilintarkastuksen tuomia hy\u00f6tyj\u00e4 asuntoosakeyhti\u00f6lle ja sen sidosryhmille. Tutkimus on luonteeltaan kvalitatiivinen haastattelututkimus, jossa haastatellaan asunto-osakeyhti\u00f6iden tilintarkastajia ja asuntoosakeyhti\u00f6iden tarkastukseen osallistuvia tilintarkastusassistentteja. Tavoitteena on arvioida mahdollisimman perusteellisesti, mitk\u00e4 tekij\u00e4t vaikuttavat tilintarkastuksesta saatuun hy\u00f6tyyn ja miten hy\u00f6ty jakaantuu eri sidosryhmien v\u00e4lill\u00e4. Tutkimuksen mukaan tilintarkastuksesta hy\u00f6tyv\u00e4t eniten nykyiset- ja potentiaaliset osakkeenomistajat, mutta my\u00f6s is\u00e4nn\u00f6itsij\u00e4, kirjanpit\u00e4j\u00e4 ja hallitus. Vaikka osakkeenomistajien koettiin hy\u00f6tyv\u00e4n tilintarkastuksesta eniten, tunnistavat osakkeenomistajat usein tilintarkastuksen tuomat hy\u00f6dyt kuitenkin vasta, kun tilintarkastuksen puuttumisesta seuraa ongelmia. Tilintarkastustarpeen ja tilintarkastuksen tuomien hy\u00f6tyjen arviointi ei ole yksiselitteist\u00e4, vaan arviointi tulee tehd\u00e4 aina tapauskohtaisesti. Tilintarkastustarvetta voidaan arvioida esimerkiksi asuntoosakeyhti\u00f6n kokoon, i\u00e4n, hankkeiden ajankohtaisuuden, yhti\u00f6j\u00e4rjestyksen monimutkaisuuden, arvonlis\u00e4verovelvollisuuden haasteiden, sek\u00e4 johdon osaamisen ja kyvykkyyden kautta.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted using Plone Publishing form by Hanna J\u00e4\u00e4skel\u00e4inen (hahejaas) on 2017-01-09 17:18:51.768742. Form: Pro gradu -lomake (https://kirjasto.jyu.fi/julkaisut/julkaisulomakkeet/pro-gradu-lomake). JyX data: [jyx_publishing-allowed (fi) =False]", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by jyx lomake-julkaisija (jyx-julkaisija.group@korppi.jyu.fi) on 2017-01-09T17:18:52Z\r\nNo. of bitstreams: 2\r\nURN:NBN:fi:jyu-201701091104.pdf: 860029 bytes, checksum: 4b11f36e935b07e9844d8e857327712e (MD5)\r\nlicense.html: 1140 bytes, checksum: faedd7e9405ab642e3317326fa75a01f (MD5)", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2017-01-09T17:18:52Z (GMT). No. of bitstreams: 2\r\nURN:NBN:fi:jyu-201701091104.pdf: 860029 bytes, checksum: 4b11f36e935b07e9844d8e857327712e (MD5)\r\nlicense.html: 1140 bytes, checksum: faedd7e9405ab642e3317326fa75a01f (MD5)\r\n Previous issue date: 2016", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "1 verkkoaineisto (91 sivua)", "language": null, "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.format.mimetype", "value": "application/pdf", "language": null, "element": "format", "qualifier": "mimetype", "schema": "dc"}, {"key": "dc.language.iso", "value": "fin", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "Asunto-osakeyhti\u00f6", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "tilintarkastus", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Asunto-osakeyhti\u00f6n tilintarkastus : tilintarkastajan n\u00e4k\u00f6kulma", "language": null, "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "master thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-201701091104", "language": null, "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4 University School of Business and Economics", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Taloustieteet", "language": "fi", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Business and Economics", "language": "en", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Laskentatoimi", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Accounting", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.date.updated", "value": "2017-01-09T17:18:53Z", "language": "", "element": "date", "qualifier": "updated", "schema": "dc"}, {"key": "yvv.contractresearch.funding", "value": "0", "language": "", "element": "contractresearch", "qualifier": "funding", "schema": "yvv"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_bdcc", "language": null, "element": "type", "qualifier": "coar", "schema": "dc"}, {"key": "dc.rights.accesslevel", "value": "restrictedAccess", "language": "fi", "element": "rights", "qualifier": "accesslevel", "schema": "dc"}, {"key": "dc.type.publication", "value": "masterThesis", "language": null, "element": "type", "qualifier": "publication", "schema": "dc"}, {"key": "dc.subject.oppiainekoodi", "value": "20421", "language": null, "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.yso", "value": "asunto-osakeyhti\u00f6t", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tilintarkastus", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tilintarkastajat", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.format.content", "value": "fulltext", "language": null, "element": "format", "qualifier": "content", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://rightsstatements.org/page/InC/1.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}, {"key": "dc.rights.accessrights", "value": "Aineistoon p\u00e4\u00e4sy\u00e4 on rajoitettu tekij\u00e4noikeussyist\u00e4. Aineisto on luettavissa Jyv\u00e4skyl\u00e4n yliopiston kirjaston arkistoty\u00f6asemalta. Ks. https://kirjasto.jyu.fi/fi/tyoskentelytilat/laitteet-ja-tilat.", "language": "fi", "element": "rights", "qualifier": "accessrights", "schema": "dc"}, {"key": "dc.rights.accessrights", "value": "This material has a restricted access due to copyright reasons. It can be read at the workstation at Jyv\u00e4skyl\u00e4 University Library reserved for the use of archival materials: https://kirjasto.jyu.fi/en/workspaces/facilities.", "language": "en", "element": "rights", "qualifier": "accessrights", "schema": "dc"}, {"key": "dc.type.okm", "value": "G2", "language": null, "element": "type", "qualifier": "okm", "schema": "dc"}]
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