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1929 Uppsatser om Audit Practice - Sida 16 av 129
Revisorsassistentens socialiseringsprocess : En kvalitativ studie om socialisering och identifiering inom en revisionsbyrå i Örebro
Purpose: This paper aims to describe the socialization process that audit associates experience within an auditing firm that is included in the Big 4-sphere. Our purpose is also to describe which attributes that characterize the organizational identity, and how these attributes are reflected in the self-image of the associates. Furthermore, we seek to explain how the socialization process has influenced the organizational identification. This subject is of interest since the business of auditing is facing higher demands from regulators and politicians, due to the bankruptcy of HQ-bank among others during the financial crisis in the beginning of the 21st century. Earlier research claims that the socialization process of recruits, especially in the initial state of the employment, has a major impact on their future values and attitudes in their job performance.
To practice corporate responsibility : a study of how Swedish food retailers practice strategic corporate responsibility for image differentiation
Due to the increase of the emission of greenhouse gas and climate changes more and more customers demand environmentally sustainable products. The increased demand of sustainable products from cradle to grave is something that has affected the food sector. Many retailers within the food sector feel that they are less or more forced to be environmentally friendly. Nowadays many retailers have chosen to show customers and stakeholders that they want to ?do good? by publishing annual sustainability reports.
The Swedish food market has been one of many markets investing in being environmentally friendly.
Matematisk diskurs i läromedel och undervisning : en komparativ studie om matematikundervisning i Sverige och Grekland
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.
Revisionens värde : finns det enligt revisionskunderna?
Syfte: Syftet med uppsatsen är att utreda om revisionskunder upplever att revisionen skapar ett värde och vad som utgör detta eventuella värde. Vi vill också utreda om det finns skillnader mellan ett företags upplevda värde beroende på ägarförhållanden, revisionsbolag och kontakt med revisorn.Metod: Vi har gjort en kvantitativ undersökning genom att skicka ut en webbenkät till 540 aktiebolag. Den kvantitativa undersökningen kompletterades med semistrukturerade intervjuer med ekonomichefen på två företag i Kristianstad för att få djupare förståelse för aktiebolagens uppfattning av revision som värdeskapande.Empiri: Webbenkäten besvarades av 139 företag. Flertalet av respondenterna anser att revisionen ger ett ekonomiskt värde, många har uppgett att de anser att revisionen fungerar som en kvalitetsstämpel och att reviderad finansiell information är mer kvalitativ än ej reviderad finansiell information. Resultaten pekar även på att relationen med revisorn är betydande för företagens uppfattning om revisionens värde.
Analysmodellen ? verktyget för revisorers oberoende
Aim: The analysis model was introduced after several audit-scandals in order to enhance the confidence in the auditors? independence. Our purpose with this essay is to find out if the auditors experience that the stakeholders? confidence in their review of the financial information has increased as a result of the analysis model. We also strive to describe the function of the analysis model in order to give the reader a deeper understanding in this subject.Method: The scientific approch we have used in this essay is a qualitative survey method, in order to find out the auditors opinion and attitude regarding the analysis model and whether the stakeholders? confidence in the financial information has increased as a result of its introduction.
Vem styr mitt arbete? Förändrade arbetsuppgifter vid datorisering av körschema
Abstract This report is our bachelor thesis. Our work has taken place at a galvanising company in Sölvesborg. The company faced major changes, of which one was a computerisation process. The new system could involve changes in work practice and in specific tasks, affecting the workers. If the coming system was to support work, from the production personnel?s perspective, we felt a legitimate participation in the development and design of the future work practice, was a requirement that was not met.
Svenskdidaktik i (o)jämlikhetens landskap : en studie om språkutveckling, rasifiering och klass
Symbolic resources transform in to social power and material resources through the educational system. This entails that all students should have equal access to it.The essay compares Swedish didactics in ?immigrant? and ?white? schools, all situated in socio-economically underprivileged areas, analysing interviews with eight Swedish teachers about their didactics regarding restricted and elaborated language code.Understanding teacher?s work in the class room requires attention to the intersections between race and class, and of both to the distribution of symbolic resources in general.The essay finds that the practice of the? immigrant? school teachers differs from the ?white? school teachers?. The former are active, providing intellectual tools, scaffolding and driving force while the later choose a more passive attitude, letting students decide for themselves what to do and what goals to reach. Consequently ?white? schools allow the reproduction of unequal distribution of symbolic resources while practice in immigrant schools aim to compensate for disadvantages.Practice seems to win legitimacy by different sets of conceptualisations.
Områdets polis eller polisens område? En analys av hur områdespolisen i Bergsjön gör sig relevant för sitt område och sin organisation
The aim of the thesis is to illustrate how a group of community policing officers makes themselves relevant to their community, this in relation to wider organizational circumstances and exterior structures of society. Earlier research on the subject tells us that community policing can be proactive and crime preventing in such a way that the confidence and trust in the police is increased. Research is also making clear that proactive police work is hard to measure and evaluate, which is why my contribution to the field is to explore how this effects the way the police officers in Bergsjön, Gothenburg is making themselves relevant and the way that they see themselves as community policing officers. The relationship police ? community will be regarded as how someone treats their audience, attentive to its feedback, in order to get ones message out, in this case confidence and trust in the police, under influence of the audit society.To achieve the aim of the thesis, participating observation was chosen, to experience the police officers everyday work.
Vad bidrar till valet av precision i produktkalkylen?: En fallstudie om diskrepansen mellan teori och praktik inom produktkalkylering
Studies show that activity based costing (ABC) is not widespread in practice even though it has been present in the academic world since the 80's. This thesis examines the reasons for the discrepancy between theory and practice through a case study of a Swedish manufacturing company. The intension is to answer the question of what contributes to the choice of precision in product costing.We found arguments for increasing precision in product costing but not to the extent of a full-scale ABC implementation. The company's estimation of the value of increased precision. In the study three company unique factors were isolated that affected the company's estimation of value; drifting purpose of product costing, historical use of product costing and knowledge about product costing..
Biogas på Wapnö : Analys av framtida energisystem
Considering that the price and demand for energy gradually has risen over the past decade and a wider discussion about the human impact on the environment has become increasingly more important and given a clearer role in modern society. This has contributed to increased incentives to reduce the use of fossil fuels and increase the use of renewable energy.The agriculture currently accounts for 20 % of Sweden's total greenhouse gas emissions. A way for an agricultural company like Wapnö AB to reduce their emissions could be to utilize existing renewable energy sources within their own premises.The report's aim is to create an energy audit of Wapnö?s existing energy system and how it changes with a future biogas plant in operation. The energy audit is used to illustrate how the company?s climate footprint could change.
Om individanpassad matematikundervisning i praktiken : en intervjustudie med tre pedagoger i grundskolans tidigare år
Studies show that the performance of Swedish students in the subject of mathematics is to be considered somewhat average. The government has therefore decided to assist with extended project funding to schools on a local level in order to improve these results.Schools will, unlike before, practice teaching suited for the individual needs of students based on their previous experiences, knowledge level, language comprehension and their environment. This is also clearly stated in the Swedish school curriculum.My survey shows how three teachers in primary school actually work towards individualized teaching of mathematics and what methods they prefer. This survey also answered what these teachers considered to be the obstacles and opportunities with individualized teaching methods. The difference in approach of how to practice this has also been documented.The survey, based on interviews and class observations, have been analyzed and compared to previous research and theories in the field of teaching practices.
Doing Business in China - A Best-practice Model for Foreign Invested Small and Medium-sized Enterprises (SMEs)
Foreign invested SMEs have recently become increasingly interested in China. The enterprises are in this report categorized as second wave companies since they follow the footsteps of previous pioneers, of which mostly were larger companies. The ambitions of the SMEs are either to sell products on the ever expanding Chinese market or to utilize the potential of low cost production for global markets. The existing literature is fragmented and solely based on the experience of larger companies. We believe that SMEs are facing new and different challenges, and thus a new generic theoretical frame work is desirable.
En profession med mission Barnbibliotekariens yrkesidentitet
TitleThe profession of Children's Librarians. Identity and vocation.AbstractThe aim of this Master's thesis is to investigate the professional identity of Children's Librarians in order to contribute to a deeper understanding to the professions of librarians. This places the thesis in the field of Library and Information Science that studies the profession. The definition we use to understand profession suggests that all librarians take an active part in negotiating their professional role and library enterprise.Our empirical material consists of interviews with eight Children's Librarians. Using a qualitative method was the best way to gain an understanding for the participant's own experiences of their professional identity.
Kliniskt handledarskap med hjälp av Informations- och kommunikationsteknik (IKT) : - En intervjustudie
The purpose of this study was to describe senior nurses? expectations concerning how a digital information and communication technology systems (ICT) can contribute to the improvement of care leadership and how it can strengthen ties between the school's theoretical world and the practical clinical work-based training (WP) in nursing. The study has a descriptive design with a qualitative approach. The study involved seven leading care nurses. Data were collected through semi-structured interviews.
Konstpedagogik : ett alternativt arbetssätt
This study concerns art education, and the importance of creativity in learning. The objective is to examine the use of art education in practice, and the school teacher?s position on this practice.The theoretical basis of the study is rooted in a socio-cultural perspective, and concerns the relationships between theoretical concepts as learning, knowledge and art education.The investigation is qualitative and the main research methods are participant observations and structured interviews.The group studied in this investigation consisted of five active educators, who work at different schools and make use of art-based methods in their daily work.My results show that teachers believe that art education can be used by schools as a gateway to the other subjects. Art is regarded as a form of understanding through which pupils explore their surroundings, challenge their ideas and build skills through interaction with others..