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1929 Uppsatser om Audit Practice - Sida 15 av 129

Vad ska praktiken vara bra för? En undersökning av den studiehandledda praktikens betydelse inom socionomprogrammet vid Göteborgs universitet.

The purpose of our essay is to investigate the role of the practice period under supervision from a skilled practioner as a part of the student?s development of knowledge. This essay?s main participants are students who are studying their sixth semester during the spring 2009 at the bachelor program of social work at the University of Gothenburg and active skilled practioners during the autumn of 2008 and spring 2009. The essay has primarily a qualitative approach.

Skillnader i variation : Lärares uppfattningar av variationsteori och hur variationsteorin blir en guidande princip

The gap between practise and theory is often described in negative words in teachers? professional lives. Learning study is a model for teachers´ professional development where a theoretical framework is used to enhance practice. The theoretical framework used by teachers in learning study is variation theory. In this study the research object is variation theory and the aim is to present how variation theory becomes a guiding principle to understand teaching and learning processes.

Varför är det så svårt? - En studie av kulturhistoriska museers arbete med hbtq-perspektiv i samlingar

The aim of this two years master?s thesis in Archive, Library and Museum Studies is to analyse how Swedish cultural history museums work to include LGBTQ-heritage (LGBT is the acronym for Lesbian, Gay, Bisexual, Transgender and Queer) in their collections. This work is articulated around three research questions. These interrogate museum practice about collecting and collection management, what it looks like in the already gathered collections as well as the implications such work implies on a broader level. The theoretical framework throughout the paper is gender and LGBT studies as well as queer theory.

Skriva för att lära : En kvalitativ studie av vilken roll attityder till skrivande spelar för lärares undervisningspraktik

This is a qualitative and hermeneutic study where I describe, analyze and interpret four Swedish teachers' perceptions of the importance of writing as a way of acquiring knowledge. The purpose is to highlight attitudes to writing and their impact on the teaching practice. The theoretical background discusses the autonomic aspects of scripture and pedagogical positions concerning writing instruction. Results show that the teachers teaching positions can be traced back to their approach to writing. However, in this study, it is difficult to tell exactly what these consequences are because the approaches of the teachers? are similar.

Kraven som inte infriades - Efterlevandet av regeringens och Riksrevisionens krav inom kontrollverksamhet och kvalitetsgranskning hos Försäkringskassan i Skåne

This thesis is dealing with the programs of control regarding deceit and quality assurance within the Swedish social insurance administration in Skåne, the years 2002-2005. In 2005 the Swedish National Audit Office released a report regarding the lack of measures towards deceit and fraud, and the lack of quality in the data for decision making within the administration. The questions to be addressed are why the administration does not make up to the demands regarding quality and measures towards deceit that the government and The National Audit Office demands. The main source for data has been interviews with workers within the administration and annual reports from public authorities. To understand and be able to explain the problems within the administration the theory by Michael Lipsky regarding street-level bureaucrats is used.

Var går gränsen och vem får bestämma vad? : En studie om hemtjänstpersonals tolkning och hantering av situationer med och kring omsorgstagares alkoholbruk.

The purpose of this study is to increase the understanding for how home care services interpret and handle situations with and around caretakers alcohol use. Interviews have been conducted with two managers and six basic staff in two different home care service-groups. The interviews were individual with the managers and in group form with the staff. The interviews have been analyzed using Hasenfeld?s theory on Human Service Organizations and moral practice together with Beronius? interpretation of disciplinary exercise of power.

Användandet av revisionsberättelsen utifrån revisorernas perspektiv

Revisionsberättelsen är ett viktigt verktygför kommunikationen mellan revisorerna och in­tressenterna. Dagensrevisionsberättelse är väldigt standardiserad och i samtliga delar finns detförslag till exakta formuleringar. Enligt tidigare forskning finns det enintressekonflikt mellan intressenterna och revisorerna. Denna konflikt handlarom att intressenterna vill ut­vidga informationsinnehållet irevisionsberättelsen vilket revisorerna är kritiska till eftersom detta skulleinnebära mer ansvar och mer att stå till svars för. För att lösa denna konflikthar revisionsberättelsen debatterats flitigt och i en debatt diskuteras om mankan göra revisions­berättelsen intressantare genom att betygsätta företag iexempelvis intern kontroll och bolagsstyrning.

Kosmetikaföretagens jakt efter männen : en fallstudie av The Body Shop och Make Up Store

SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

Att placera företagsinkubation i en Community of Practice - En studie om lärandemiljön i företagsinkubatorer

The role of small businesses is fundamentally important for the economic development in countries. Within this context, business incubation is used as an entrepreneurship development instrument to promote and support new firms in the early stage of their existence. However, research in the field tends to disregard the perspectives of incubatee entrepreneurs. The performed investigation is based on interviews with entrepreneurs from two different business incubators at Swedish universities. This study uses a Situated Learning Theory (SLT) as a theoretical framework, to examine the entrepreneur's experience of the learning environment in a business incubator.

Revisionsutskott - En empirisk utvärdering

Uppsatsen redogör för ett revisionsutskotts arbetsuppgifter, redogörför revisionsutskottens arbete i företag noterade på stockholmsbörsens A-lista samt att analysera om revisionsutskotten i fråga arbetar enligt svensk kod för bolagsstyrning och därmed bidrar till bättre corporate governance.

Sjunkande matematikkunskaper : en kvalitativ undersökning om matematik i svenska grundskolor

Homework is and has always been a part of school work. It may take a lot of time from the pupils? leisure. Despite this, you cannot find anything written about homework in the curriculum. How can this be? Is homework necessary and what is its function?The purpose of this study is to find out how a few teachers in primary school reason about homework.  What are their attitudes towards homework and what functions do they see?To get an answer to this I studied literature and research reports, and did four qualitative interviews with teachers who teach grades 1-6.The results show that all the teachers give homework to their pupils, but their opinions about homework differ.

Tillgängligt - relevant - öppet : En fallstudie av Göteborgs nya stadsbibliotek

The purpose of this master thesis is to study the correlation and meaning of current ideas and practice at the public library of Gothenburg. This was done by comparing the visions and ideas expressed by the library through the library plan, with how the daily practice looks. For the theoretical framework organizational theory is used and research data was collected both from public documents and through observations. The public library of Gothenburg were chosen for the study because of it's newly renovated facilities. The idea is that these facilities make a suitable study object of the current ideas and priorities of the public Swedish library in general.The results show that the public library practice in Sweden still rests on the original public library ideas such as offering information for free and treating every user as equal.

Motstånd - inte tröst. En studie om förståelsen av motståndsbegreppet

Based on hermeneutic tradition, the goal of this thesis is to further my understanding of what the concept of resistance means in a psychoanalytical context today, primarily within clinical practice. My methodology has been to seek an understanding of the concept of resistance by reading excerpts from the original texts of Sigmund Freud, as well as conducting interviews with practicing psychoanalysts that focus on how they relate to the notion of resistance. The idea was to then present my understanding of these sources in relation to one another. The results suggest that an understanding of the concept of resistance in a clinical context is highlighted by a dichotomy between theory and practice..

"Medan detta nya fruktansvärda hände i Kramfors, stod mamma i köket och putsade prästgårdssilvret" : hushållssysslor som hemmets rumsliga praktiker. Thorvall, Johansson och Sandberg

This thesis is a study of spatial practice and literary depictions of homes in novels by Elsie Johansson, Kerstin Thorvall and Kristina Sandberg. The theoretical perspective is based on Henri Lefebvre´s view on social space, and on the concept of spatial practice. Research questions are: What homes are depicted? How does spatial practice function in the texts? How does the depictedspatial practice relate to norms and ideals?The novels, published 1993-2014, depict an interesting period in Swedish history (cirka 1920-1970) when politics and society at large was deeply involved in reshaping the homes and lives of Swedish citizens. The aim was to turn the citizens into new, healthy and rational parts of the new and rational society.

The Rationale Behind Capital Structure Decisions: Does Theory Explain Practice?

The purpose of this thesis is to through the analysis of interviews with finance professionals in listed companies answer the question on what lies behind capital structure decisions, and to see how well the prevailing theories fit the answers. This article is an explorative and descriptive hypothesis creating study. We have used a qualitative method to analyse practice through theory. We have conducted telephone interviews with CFO:s and financial executives in Swedish listed companies on how they reason when they make capital structure decisions. We have then thoroughly reviewed the theory and empirical tests of the theories.

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