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325 Uppsatser om Approved auditor - Sida 8 av 22

Installation av övervakningssytem ombord på fartyget M/S Andromeda

This report is regarding an electrical installation of an alarm system on a post fishingboat called Andromeda. The background of the installation was an earlier andinadequate alarm system that led to a motor failure. The ship was taken out of serviceand was sold to Björn Magndahl who rebuilt it to a yacht.The project was conducted partly by developing the existing systems, partly bydocumenting the work by means of electrical blue prints. Except the alarm systems, aninstallation of the frequency control unit for the bow thruster was installed.The installation was working fine and the outcome of the documentation was handedover in a form of a binder during the test drive of the systems and the assignment wasapproved..

Revisorns oberoende : Hur säkerställer revisorn sin oberoende ställning gentemot sin klient

Bakgrund: De stora redovisningsskandalerna som uppstod i början av 2000-talet fick en stor betydelse för den kommande diskussionen angående vikten av revisorns oberoende. Detta orsakade striktare riktlinjer och förordningar för revisorerna, både i Sverige och ur ett internationellt perspektiv. Eftersom det är vitalt att revisorn står i en oberoende ställning gentemot sina klienter för att skapa legitmitet i revisionen och mot den externa parten, har det diskuterats kring hur revisorn säkerställer oberoendet gentemot klienten och sin omvärld.Syfte: Syftet med denna undersökning är att få en djupare förståelse om hur revisorerna säkerställer sin oberoende ställning gentemot sina klienter. Vi kommer lägga fokus på fyra stora revisionsbyråer i Jönköping, för att undersöka hur revisorn säkerställer sin oberoendeställning gentemot klienten, samt vilken roll analysmodellen har i säkerställningen av revisorns oberoende och hur konsultationer påverkar oberoendet.Metod: Undersökningen baseras på en kvalitativ studie för att få en djupgående förståelse för respondenternas åsikter och synpunkter på den ställda problemformuleringen. Den primära datan till empirin har samlats in genom intervjuer, där respondenterna har varit revisorer som har en stor inblick i revisionsbranschen.

Mamma, pappa, barn : En studie om flickor och pojkars lek i docvkrån på fritidshemmet

In this essay, I interview six users from the website darkside.se, which is an internet community for BDSM practitioners. I?m using Judith Butlers theorys about performativity and heteronormativity, Gayle Rubins model the charmed circle; of which sexualities is regarded as approved and which is not, and Fanny Ambjörnssons explenation of queer theory. With the interviews as my material, I investigate how sex and gender is produced and used in BDSM and at Darkside. I discuss trans, heteronormativity, sexism and hierarchies of power related to sex and gender, in BDSM and at Darkside.

Modernisering av driv- och vändstation för timmersortering

The purpose of the rebuild of Notnäs AB timber sorting line is to renew the existing drive and turning ends of the transport chain, which has become old. This means that Notnäs AB have problems to get new parts if the gearbox and chain are worn out. They also require that the rebuild should have a maintenance schedule for the new spare parts that will be used in the rebuild. Maintenance workers placed great emphasis on that in a rebuild it shall be a service-friendly design. The maintenance schedule used in Notnäs AB in the current situation is from Statoil and the report uses SKF formulas and recommendations in order to obtain a lubricating schedule.

Idrottsledarskap i näringslivet   - Lättare sagt än gjort? : En kvalitativ studie av idrottsledarskapets betydelse inom IKEA

In this essay, I interview six users from the website darkside.se, which is an internet community for BDSM practitioners. I?m using Judith Butlers theorys about performativity and heteronormativity, Gayle Rubins model the charmed circle; of which sexualities is regarded as approved and which is not, and Fanny Ambjörnssons explenation of queer theory. With the interviews as my material, I investigate how sex and gender is produced and used in BDSM and at Darkside. I discuss trans, heteronormativity, sexism and hierarchies of power related to sex and gender, in BDSM and at Darkside.

Segelbåt, fjällstuga, husvagn och lyxbil... Är dessa att anse som onyttig egendom för fåmansbolaget?

Background: The Stop rule for buying in property was introduced through 1976 years legislation and its formemost purpose was to prevent companies to acquire property that was useless for the company. Assets such as cars, boats and arts were of current interest. At the same time as this stop rule was introduced, another stop rule was also introduced and this was meant to work to forbid the partner to buy property from the close company to a price that would lead to sell at loss for the company. After a government decision (1999:2000, Abolished Stop rules) the close company is no longer living under this restriction since these two stop rules have been abolished since January 2001. Purpose: The purpose of this thesis is to investigate which criteria are the basis to judge whether the assets is to consider as useful or not for the close company.

Hur effektivt är finasteridbehandling mot ärftligt manligt håravfall?

The most common form of hair loss in young and old people is androgenic alopecia. Hereditary hair loss affects both men and women. Hereditary hair loss in some women begins at the age of 30, but as a rule hair loss begins in post-menopausal women. In women the hair thins out in an oval portion of the front part of the scalp. In men, hair loss can start as early as at the age of 20.

Vilken betydelse har revisorn jämfört med redovisningskonsulten vid kreditgivning? : - en studie ur bankens perspektiv

Background: Small- and medium- sized businesses have during a long time had difficulties in raising long-term funding from external financiers, a reason for this is that these companies may have more information about their own business than the bank has. One way to reduce this problem is to hire a certified public auditor or a certified accounting consultant. Much has changed in recent years in the accounting profession. Mandatory audit has been abolished for small- and medium-sized businesses, which has led to major changes. Auditors are now not mandatory for these companies, which opens up the market for accounting consultant´s.

Akut hjärtinfarkt : En litteraturstudie om patienters emotionella upplevelser vid en akut hjärtinfarkt

Background: Heart ischemia is a disease affected by behaviour, lifestyle and heredity. The disease is more common in the western world and the number of those who suffer increases. The mortality has reduced thanks to that medical resources and knowledge have approved. Purpose: The purpose of this study of the literature was to find out what patients experienced emotionally at an acute heart attack. Methods: A study of literature where scientific articles has been refereed and analyzed, then resulted into five categories presented in the result.

Småskalig livsmedelsförsörjning av mjölk :

During the last year?s Swedish agriculture have had difficult times, with decreasing prices and at the same time increasing production costs, which has led to bad profitability and faith in the future. The dairies in Sweden have also had a rough time and there have been large rationalizations during the years. In the beginning of the 20th century there were almost 1700 diaries in the Swedish countryside. There has been a large technical development during the 20th century resulting in a decrease in diaries to only 46 in the whole country today. They are owned by 15 diary companies, of which 7 large and dominate on the market and the rest are small-scale companies. With this development the confidence and feeling for the diary companies also has decreased.

Önskvärda positioner och skamstrategier : En kvalitativ intervjuanalys om hur kön görs och används i BDSM

In this essay, I interview six users from the website darkside.se, which is an internet community for BDSM practitioners. I?m using Judith Butlers theorys about performativity and heteronormativity, Gayle Rubins model the charmed circle; of which sexualities is regarded as approved and which is not, and Fanny Ambjörnssons explenation of queer theory. With the interviews as my material, I investigate how sex and gender is produced and used in BDSM and at Darkside. I discuss trans, heteronormativity, sexism and hierarchies of power related to sex and gender, in BDSM and at Darkside.

Kostnader som uppstår för revisorer och företag vid utfärdande av en första going concern-varning : en analys av den svenska marknaden

Revisorerna upprätthåller en viktig funktion som oberoende bedömare av ekonomisk information som regleras genom lagar och förordningar. I dagens samhälle är det viktigt för företag att upprätta pålitliga årsredovisningar för sina intressenter. Det är ett komplext uppdrag för revisorer att göra en adekvat bedömning av företagets fortsatta drift om going concern-varningar skall utfärdads som inte får leda till felbedömningar. Detta eftersom effekterna av sådana medför stora konsekvenser för både företagen och revisionsbyråerna. Utfärdandet av going concern-varningar kan i sin tur resultera i så väl stora intäktsbortfall för revisionsföretagen som negativa signaler till företagets intressenter som kan medföra stora konsekvenser.

Ständiga förbättringar : Motivera ICA:s kollektivmedarbetare till ett ökat engagemang

 AbstractTitle                                      Continuous improvement ? Motivating ICA´s  personnel to    a greater engagement.Problem                                  Getting ICA: s employees involved with continuing improvements.Purpose                                  To motivate ICA: s employees to a higher degree of commitment and    contributing with ideas and embracing approved improvements. Research questions   - How should the employees be properly motivated to contribute with   suggestions for improvement?  - What message and content should improvements send to inspire the   employees? - Witch channels should be used to capture the employee?s attention? - How can best practice be recognized and how can the knowledge be spread  through the organization?Methodology                          Initially a theory study was completed and from the results a case study were  conducted.Conclusion                             Combining success factors for continuing improvements.  To get the      employees feeling appreciated with their work. Results             By combining ten sucessfactors and trying to see the whole picture.                .

Hur påverkas kravprofilen av revisionsbyråernas storlek?

Syfte: Syftet med denna studie är att förklara hur revisionsbyråers storlek påverkar kravprofiler vid rekrytering.Metod: För att få fram resultat för den empiriska analysen har ett positivistiskt synsätt, en deduktiv ansats och en kvantitativ metod använts.Teoretiskt perspektiv: Studien har använt sig utav tidigare teori som rör ämnet. Teorikapitlet innehåller information om kravprofil och byråstorlek.Empiri: Studiens empiriska material är baserad på en enkätundersökning som genomfördes på byråernas personal- och rekryteringsansvariga. Svaren av enkäten sammanställdes med hjälp av det statistiska programmet SPSS.Resultat: Analysen visade att det inte finns några skillnader mellan större och mindre byråers kravprofiler..

Kaffe men inte kaka -Revisorns oberoende vid fristående rådgivning och speciellt vid apportupprag till revisionsklienter

ABSTRACT Title: Coffee but not cake- auditors independence by other services than auditing and especially capital contribution to clients Seminar date: eight of June 2007Course: FEK591 Master thesis in Business Administration, 10 Swedish credits (15 ECTS)Authors: Maja Dragicevic and Negra Savic Advisor/s: Anne Loft och Pernilla BrobergKey words: Auditor, independence, consolation, capital contribution, counselling Purpose: The aim of this study was to determine the auditors? opinions wether there are threats concerning their independence by other services and especially capital contribution. What services can an auditor perform besides accounting services so that it does not disturb and threat the auditors? independence?Methodology: To achieve the purpose of the thesis a qualitative study was implemented. We carried out a number of interviews with auditors from different auditing firms.

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