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1929 Uppsatser om Audit Practice - Sida 24 av 129
Kostnadskalkylering på Banverket
The purpose of this thesis is to analyze and propose improvements to the current procedure for cost estimations of purchased maintenance work at Banverket, the Swedish rail administration. This governmental institution is responsible for the procurement of maintenance services for the country?s railroad network through open tenders. Due to the generally low number of contractors, it is particularly necessary to establish accurate cost estimates in order to assess the offers and ensure that a fair price is being paid to the suppliers. Several flaws associated with the current practice are identified and analyzed according to cost accounting theories.
Värdering vid tvångsinlösen efter icke-kontanta bud
The purpose of this Master?s thesis is to investigate the legal practice of valuation in arbitration board proceedings concerning freeze-outs after non-cash take-over bids. We find that the most important method for valuing the shares offered in exchange for the shares of a target company is to take the volume-weighted average of the quoted prices of the shares offered in exchange during the acceptance period of the take-over bid. This thesis is a complement to previous studies by Peter Jennergren (1996) and by Andrea Lundqvist and Victor Ludvigsson (2007) of how the Balken case (a freeze-out case that was eventually decided by the Supreme Court of Sweden, in 1996) has affected the legal practice of valuation in freeze-out arbitration board proceedings. We have undertaken an empirical study of 48 freeze-outs between 1985 and 2006 where shares in the bidding companies were offered in exchange for shares in the target companies.
Att dela och sprida information. En studie med fokus på litteraturforskare.
The aim of this Bachelor?s thesis is to obtain understanding and knowledge about how literary scholars collaborate regarding information. Seven scholars have been studied in the aim to find out social and cultural elements which create particular prerequisites for their practice, with focus on information sharing. The method used has consisted of semi-structured interviews. The informants have been studied from a socio cultural and domain analysis starting point, which means that they are studied in the light of being members in their practice.
Etnicitet ur sportjournalistikens perspektiv : En kritisk diskursanalys av skildringen av idrottsmän i svensk media.
The aim of this study is to explore how sports journalism can include and/or exclude athletics from a national community. This study put emphasis on finding patterns from articles by Swedish sport media on non-ethnic Swedish athletics. The theories central to this study are ethnicity and nationalism, as these concepts contain reflections on why certain groups of people are excluded and/or included. Norman Faircloghs critical discourse analytical model has been selected for the study method that analyzes texts in three levels: the text level, discursive practice and social practice. Four non-ethnic Swedish athletes have been chosen to explore how they were portrayed in the media.
Är avkastning allt
Scarcity due to supply, demand or in time is all factors that affect consumers´buying behavior. The scarcity principle describes how scarce resources appear moreattractive to the customer's eyes than unlimited does. When something is scar thecustomer often draws parallels to the quality and price, that the product will bemore expensive and better. People hate to be deprived of choices. When a certainproduct is scar, the customer will desire the product even more.
Hantverket bakom intervjun: Studenters framställning av kvalitativa intervjuer som undersökningsmetod
When producing an interview report the researcher is put to the test of describing the qualitative interview method in terms of assumed orderly steps and procedures taken during the interview process, while at the same time account for a very social dynamic process. In practice, even the most carefully prepared scenario for a qualitative interview study probably does not correspond to the expectations made. What happens between the plans and the actual interview itself? This issue is investigated by contrasting the actual engagement of the participants in an interview project to how these relationships are accounted for in Master thesis from the Swedish School of Library- and Information Science in Borås. Theory and methodology from Actor Network Theory (ANT) have been applied into the area of qualitative interviews.
Heder, handlingsplaner och handlingsutrymme : En studie av socialsekreterares arbete med hedersrelaterad problematik
The study aims to describe and analyse the relationship between norm and practice regarding social services casework on honour-related problems. The relationship between norm and practice involves the difference between the way it is intended that social workers shall operate in these cases and how they perceive that this works in practice. We interviewed two focus groups of eight Swedish social workers, four in each group. We also held an individual interview with a social services business developer. Focus group interviews were based on two vignettes; one depicting an honour-related case and the second an "ordinary" case.
Riskhantering : Hur applicerar svenska fondbolag teoretiska riskhanteringsmodeller i praktiken?
There are different types of risk, examples include credit risk, liquidity risk and financial risk. In DeMarzo & Berk (2011, s. 293) is a study presented which is based on the yield of different types of financial assets between 1925 and 2009, the study show that a high risk gave substantially higher reward. With the study as a background, it is interesting to study practical risk management within participants of the financial markets of Sweden. In risk management there are several theories about whether risk can be calculated and analyzed with scientific methods in practice.
Musikelevers övningsstrategier : En observationsstudie av tre 18-åriga stråkelever
The aim of this study is to examine which strategies three 18-year-old string students (one violinist and two cellists) use when they practice on their own. The empirical data for the study come from six observations of the students? practicing on certain pieces that were handed out to them. During the observations, the students filmed themselves, and no one else was present in the room during the practicing sessions. The observations were later transcribed and analyzed, which means that its contents were compared and contrasted to results of previous research in the field of practicing.The results of this study show that all three participants first tried to gain an overview of the piece by playing it through from beginning to end.
Byte av systemutvecklingsmetod : En verksamhetsnytta eller en nödvändighet?
AbstractSystem methodology is in the very heart of system development, it is a crucial part of how you define your work, how you choose to approach the actual problem at hand and how to solve it. Researchers in the system development field has shown that not all methods in theory are in compliance with how it is practiced by the companies who use them. In our thesis we have studied a larger international IT- company and one of their local offices in Sweden, who some years back changed their system development method from a more traditional to an agile one. Our aim of this study has been to establish whether both of these methods has differed between theory and in actual use, and if so, why this has occurred and what the underlying rationality might have been to promote this change. Our questions that we sought to answer were; 1.
?Less is more? : En studie om hur knapphet påverkar köpbeteendet
Scarcity due to supply, demand or in time is all factors that affect consumers´buying behavior. The scarcity principle describes how scarce resources appear moreattractive to the customer's eyes than unlimited does. When something is scar thecustomer often draws parallels to the quality and price, that the product will bemore expensive and better. People hate to be deprived of choices. When a certainproduct is scar, the customer will desire the product even more.
EN REN KONFLIKT, OM REN, VIND OCH MALM En normativ studie om samernas r?tt till mark under den gr?na omst?llningen
This study aims to unravel if it should be accepted to use natural resources in the Sami reindeer grazing area for the green transition. Mines, wind parks, and other infrastructure in the reindeer grazing area create problems for the reindeers which makes it difficult for the Sami to proceed with this traditional practice. While the Sami people have right to practice these customs the minerals and land which in it lies could be crucial to successfully go through the green transition in Sweden and the European Union as well. To answer the question: Should it be acceptable to use natural resources in the Sami reindeer grazing area to accomplish the green transition? a reflective equilibrium will be applied to the principles of egalitarianism and collective rights.
Hur kan arbetsterapeuten stödja flyktingbarn i Sverige?
This candidate essay aims to examine the possibilities occupational therapists (OT) have in order to support refugee children in Sweden. The authors find the subject of current interest because there is a constant and frequently debate in our society concerning refugees, which makes us question what role the OT could have with this group. Method: This study has a qualitative approach with focus group methodology as method. At two occasions, four respectively three OTs met to discuss an in advance given interview guide. The discussions were coded on the basis of person-, group- and society perspectives.
Att skriva staden genom språnget : En undersökning av plankning och parkour som skapande, rumsliga praktiker utifrån Michel de Certeaus The Practice of Everyday Life
What happens when one moves about in the city? In this essay I will explore how we through our movements create our own temporal cities. I base my investigation on Michel de Certeau's theories from his book The Practice of Everyday Life vol 1. De Certeau believes that by just walking in the city ? a mostly unconscious and for many trivial activity ? you write it, creating different types of spaces that can be understood using linguistic terms.In my essay, I develop de Certeau's theories about ordinary activities by applying them to two less ordinary ? and between themselves quite different ? spatial practices: fare evasion on public transportation (plankning) and the urban activity of parkour.
Energikartläggning och driftoptimering genom behovsstyrning i befintlig fastighet
Energy supply in Sweden year 2011 amounted to 577 TWh. The final energy consumption for industrial, residential and service was 379 TWh. Sweden has energy policy goals to reduce energy use in buildings. One of these goals is to reduce the energy use by 20 % in 2020 compared to the year 1995. An important step to achieve this goal is to target energy efficiency measures in existing buildings.