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723 Uppsatser om Abolition of Audit Requirement - Sida 36 av 49
Återfjädring vid bockning av höghållfast stål
Svenska Aerogel AB has developed the material Quartzene® which is of the typeprecipitated silica and contains calcium - magnesium silicate ((Ca, Mg) SiO3). Thematerial is used for molecular filtration of contaminated air. Qartzene?, which is inpellet form, is porous and has a high internal surface which is a requirement for themolecular filtration. With the use of various impregnations, filtration can affect thedesired outcome.
New Aid Management: En kritisk analys av new public management-ideal i styrningen av Sveriges internationella bistånd
Since the 1980s, the management philosophy New Public Management has resulted in major changes in the public administration system in several countries, especially in the West. A market oriented approach and an increased focus on performance measurement are ideals that are salient in these changes. The aim of this bachelor thesis is to examine the management philosophy?s influence on international relations through a critical analysis of some of its ideals in the management of international development cooperation, where effectiveness, quality, and results have been new dominant concepts. Through a qualitative content analysis of a Swedish Communication from 2014 ? the Aid Policy Framework ? and a debate in the Swedish parliament where this Communication was discussed, different themes that reflect the strategy of so called results based management in Sweden are identified.
IAS 40- värdering till verkligt värde : En studie av hur värderingsresultatet av förvaltningsfastigheter skiljer sig beroende på val av intern eller extern värdering
Swedish listed property companies report their investment properties under the standard IAS 40 that gives the opportunity to value investment properties to either historical cost or to fair value model. One problem with the fair value model is that there is no observable market price since the real estate market is far from complete which means that the price of the asset is hard to determine because of the limited information.IAS 40 gives companies the opportunity to choose between internal or external valuation and this study aims to show how the property companies? values appeared between the years 2007-2011. From the result we will study if there could be a difference in the outcome depending on if the company chose either internal or external valuation.To investigate this we observe all Swedish real estate companies listed on OMX Nordic Stockholm and their financial reports during this period of time and complement this information by interviewing people working with these matters in the property companies. The methodology for the study is therefore partly quantitative and partly qualitative since we collect data both from financial reports and from interviews.
Det surrealistiska psykodramat : Dionysiska och apolloniska krafters möte
This essay describes my work as a director in a specialized orientation within psychodrama, surrealistic psychodrama. Using the language and performance techniques of theater and under the guidance of a director, psychodrama creates an improvised narrative or story. The essay describes several dramas I have directed, reflecting on my actions and choices as a director and group leader. I examine whether my working method has allowed me to be spontaneous and creative, which I believe the example of "The dangerous bear" demonstrates. The process enabled me to establish trust and receptivity so that a newly constituted group dared to investigate conflicts in symbolic ways associated with illness and death.
Utformningen av ett förstärkt skruvförband på en differentialväxel i bandvagnen BvS10 : Analys av olika förband med hjälp av CATIA och MATLAB
This is a thesis presents a differential gear which is found in a tracked vehicle called BvS10. The tracked vehicle is manufactured by BAE Systems Hägglunds AB in Örnsköldsvik, Sweden. The differential gear has a bolted house. The differential meets the requirement specifications, but the problem is that the bolts are sheared off because of the extreme torque that the differential is exposed to resist.Previous report on the differential show pictures of bolts which have been sheared off at the threads. This report is also includes three lists that explain seven different proposals which some are approved and some are not, and the report also presents the force, tensile, and shear stress.In a bolted connection there is both axial tension stress and radial shear stress, which can lead to wear out and broken bolts.
Banktjänstemän och representanter från Skatteverkets upplevda nytta med att företag revideras av revisorer
Despite the fact that mandatory financial auditing has been abolished for small private public companies in Sweden we still see this service being used by these firms. Earlier research, papers and published articles tend to focus on the abolishment of the mandatory audits seen from the accountant?s point of view. There has however been less emphasis on the fact that 85 percept of the companies relived from the mandatory audits still utilises this service. We think that we have found a new and until now unexplored angel on this subject, and the purpose of our study has been to explore what the Swedish bank officials and what the Swedish Tax Agency?s officials think that they have to gain from a mandatory financial audit.The scientific method used in the study is deduction due to the fact that existing theories has been used to form the hypothesis.
Utvärderingsmodell för förpackningar och dess hantering i dagligvaruhandeln : ? en jämförelse av ergonomi-, miljö- och logistikparametrar
Companies become more and more aware of the added values of the packaging. A well chosen and developed packaging can reduce the costs for the companies through reduced costs for transports, reduced quantity of waste and discards and increased goodwill for example. The companies? costs for salaries can also be reduced due to the increased packaging handling efficiency and the reduced costs for sick leave, reduced work capacity and rehabilitation etc. that can arise when handling poorly developed products and packaging.
Hur påverkar upplevd nytta av revision valet att anlita revisor i etablerade och nyetablerade bolag?
Slopandet av revisionsplikten har lett till att små bolag står mellan valet att anlita revisor eller inte. Studiens syfte har varit att utforska hur den upplevda nyttan med revision påverkar valet att anlita revisor eller inte för etablerade och nyetablerade bolag. Undersökningen genomfördes genom en kvalitativ undersökningsmetod vars syfte var att få en djupgående förståelse för vilka faktorer som påverkar valet att anlita eller inte anlita en revisor i etablerade samt nyetablerade bolag. Genom intervjuer har studien undersökt vilka faktorer ägarna i både etablerade och nyetablerade anser påverkar valet att anlita revisor. Studiens teoretiska referensram är baserad på agentteorin, legitimitetsteorin, institutionellateorin samt intressentteorin. Referensramen ligger sedan till grund för insamlingen av empiri och genomförande av analysen.
Kollegialitet och individualism : en identitetskonflikt i revisorers vardag?
The research of organizational structure and control in the audit profession suggest that there is a contradiction in that auditors should both nurture collegialities while they at the same time have their own responsibility for their individual development and career. This creates a competitive situation among colleagues who in return are expected to maintain a good social relationship and team spirit with each individual. Subsequently, being part of the collegiality and being highly individualistic, gives rise to a theoretical dilemma where these opposing forces are supposed to coincide with each other.The purpose of this paper is to create a bigger understanding of how auditors at major accounting firms can handle the conflict that arises. In order to explore this dilemma, we conducted a qualitative study based on an abductive approach. We have made seven semi-structured interviews from a localistic view.
Vetenskaplig publicering i förändring ? En fallstudie av en svensk högskolas implementering av ett öppet digitalt arkiv
Since the beginning of the 21st century the Open Access-movement, which advocates free online distribution of scholarly information, has gained momentum. Authors can provide Open Access to their work in two main ways: by depositing a copy of their research output in an e-print archive and by publishing in Open Access journals. During the past few years, universities and other research institutions throughout the world have established institutional repositories to manage, preserve and provide access to the intellectual output of the university/research institution. The purpose of this master?s thesis is to describe the implementation of an institutional repository at the Swedish University College of Borås.
Ramverk för Enterprise Architecture på SL
The concept of Enterprise Architecture (EA) has become increasingly common within enterprises today and aims to describe an enterprise?s structure in a standardized way. Implementing EA within an enterprise is a way to describe the how various domains affect each other and by defining uniform procedures and guidelines, particularly in the link between IT-activities and business activities, you can streamline you enterprise. An effective EA is a huge asset for an enterprise since it enables the full usage of the business potential of the IT-domain. However a malfunctioning EA can lead to an enormous drain of valuable organizational resources.
Design av styrsystem till rotationsstol och utveckling av numerisk modell av otolitmembran
This master thesis is made of two parts. The first part concerns the method and results ofdesigning a motion control system for a piece of research-equipment called BIRGIT. Theequipment is made to be used for research on eyemovements. In the second part, a computermodel of a part of the balance organ in the inner-ear is developed. The work has been done atthe Bernadotte laboratory at S:t Erik Eye Hospital.The equipment the control system is made for is a so-called rotationchair.
Utbildade invandrare och kampen för ett jobb : En kvalitativ studie om hur några invandrare med akademisk utbildning beskriver sin situation på den svenska arbetsmarknaden
According to several studies immigrants today in general face more difficulties to enter the labor market than before. This also applies to educated immigrants who are the main focus of this thesis.Studies have shown that educated migrants have more difficulties of obtaining an adequate job than ethnic Swedes. Thousands of educated immigrants are forced to work in low skilled occupations to cope with their everyday lives. The reasons behind their lack of success on the Swedish labor market have been blamed on different kinds of obstacles. This study wants to examine at least some of the obstacles that educated immigrants face on the labor market through some informants own personal reflections and experiences. The study is based on an inside perspective in which the different personal experiences and reflections of the various informants is of great importance. The study is focused on how five educated immigrants describe their situation on the Swedish labor market. The aim is to investigate the informants 'understanding of the difficulties they have to get a job that matches their skills. It also aims to discuss the structural barriers that respondents relate to when they describe their situation. The results of the interviews with the informants have been analyzed with the help of central concepts gained from the two sociologists, Erving Goffman and Pierre Bourdieu.
Solenergi : en lönsam investering för ett lantbruk?
A possible way to reduce pollution and slow down the process of global warming is to increase the usage of renewable energy sources. One of these renewable energy sources is solar power. With the aid of solar panels and solar cells the energy from the sun can be transformed into both heating and electricity. The requirement to use the sun in this fashion is a suitable surface, for example a big roof, an angle between 40-60 degrees and that the surface should be exposed to the south. Almost every farm meets these requirements.
Att leda - N?r juridiska krav kolliderar med personliga v?rderingar
This study aims to analyze the effects of the proposal regarding mandatory reporting for undocumented individuals within the Swedish public sector and how this potentially affects leaders in their efforts to motivate their employees to comply with this requirement, which is considered ethically charged. The primary focus is to understand how these leaders can motivate their employees considering legal requirements that are both legally binding and ethically sensitive.
By interviewing leaders from various sectors within the public domain in multiple Swedish municipalities, this case study seeks to highlight the challenges arising from the amalgamation of legal mandates and ethical dilemmas. Its goal is to provide insights that can support these leaders in their complex decision-making regarding such issues. The study addresses theoretical aspects such as change management and critical organizational theory.
The study's findings indicate that political decisions play a pivotal role in the processes of change within public operations. Resistance to change varies and takes various forms.