Sökresultat:
1929 Uppsatser om Audit Practice - Sida 37 av 129
Ämnet Idrott och hälsa och dess betydelse för hälsofrämjande liv : Idrott för idrottare eller är alla lika viktiga?
Keränen, Sara & Jernberg, Marie (2005). Ämnet Idrott och hälsas betydelse för hälsofrämjande liv. Idrott för idrottare eller är alla lika viktiga? En kvalitativ och kvantitativ studie av lärares och elevers uppfattningar om idrott och hälsa samt sambanden dem emellan. (The School Subject Physical Education and Health´s Significance to Promote Health.
Beslutsprocessen : en studie om beslut angående den frivilliga revisionen
En lagändring har gjorts i Sverige vars syfte är att små och medelstora företag har frivillig revision om de ligger under eller endast uppfyller ett av följande tre gränsvärden: (1) 3 miljoner kronor i nettoomsättning, (2) 1,5 miljoner kronor i balansomslutning eller (3) fler än tre anställda. Eftersom lagändringen är relativt ny, medför det att företag i dagsläget precis har avslutat eller är inne i en beslutsprocess angående den frivilliga revisionen.Beslutsfattande är något som ständigt pågår i alla former av organiserad mänsklig verksamhet och dagligen förekommer det i alla organisationer ett beslutsfattande både när det gäller rutinfrågor till mer komplexa beslut. Genom mänsklighetens historia har människan strävat efter att få kontroll över resultaten av sina beslut, öka förutsägbarheten samt minska riskerna. När beslut fattas i företag måste även hänsyn tas till en rad förhållanden som är direkt kopplat till den organisatoriska kontexten för handlandet.Syftet med denna uppsats är att undersöka hur och på vilka grunder företagen har fattat beslut vid valet av att anlita en revisor eller inte, samt analysera beslutsprocessen ur ett beslutsteoretiskt perspektiv. Följande problemformulering ligger till grund för denna studie:Vad kännetecknar ett företag som anser sig ha behov av revision trots att kravet på revision inte är tvingande?På vilka grunder är beslutet fattat?Undersökningen ska bidra till en djupare kunskap och förståelse om hur besluten fattats och hur beslutsprocessen gått till.
Att göra det osynliga synligt : sökmotoroptimering (SEO) av en webbsajt
A webpage can be perfectly usable but if users are unable to find the webpage it will remain unused. Nine out of ten Swedes use a search engine and the most popular one is Google, amongst other search engines. In this report I seek to answer which ranking factors that should be included in an SEO-audit of an existing webpage and also how to optimize a webpage for search engines. Applying the method heuristic evaluation normally used to discover usability issues in an existing interface, on TT News Agency?s campaign site I found issues having a negative impact on the visibility in Search Engines Page Results.
Där skollagen slutar tar förståelsen vid : En undersökning av referenter i skollagen och hur de förstås av tolkande lärare i gymnasiet
This essay consists of a heuristic analysis of referents in the Swedish educational act, leaning on the methodological guidelines of discourse analysis. The overall aim of the essay has been to analyse in what way language in the educational act works as guidelines and law in relation to teachers? work. To correspond to this aim an openly structured questionnaire has been used, providing an empirical view of how teachers understand certain words, or referents, in the educational act. This empirical data has then been shaped to a spectrum view of the definitions of the referents showing a number of deductable facts, including the significance of the apparent use of institutional and professional language, which then have been viewed from two theoretical perspectives.
Elastiska bibliotek : en undersökning av två folkbiblioteks formbarhet och gränser med hjälp av begreppet elasticitet
The purpose of this Master thesis is to examine whether the term elasticity is relevant and functional to apply to public library organisations. Another aim of the thesis is to relate the term elasticity to public library organisations in a network society. Sociologist Manuel Castells provide the theoretical framework on the network society. Three investigations (meant to complement each other) in two Swedish public libraries seek to give answers to these questions.To be able to examine which areas of public library activity are elastic, I make a rough definition of what public library organisations consist of ? nine activity fields are identified using IFLA?s guidelines in combination with Swedish law of public libraries.
Har det svenska statsskicket Europeiserats? : Konstitutionella förändringar sedan EU-inträdet
Since Sweden became a member of the European Union (EU) several constitutional reforms has been taking place. During this time, Sweden has also changed its view on democracy,from a collective to an individual perspective of democracy in the politics. A reasonable hypothesis and the purpose of this essay is to investigate if the Swedish government has beendeveloped towards an Europeanization.The Swedish state audit changed in a pioneering way after the EU- entry, with the formation of Riksrevisionen. Another constitutional change is that the Swedish EU- membership is being instituted in the Swedish constitution. The role of Swedish courts has also changed since the EU- entry.
En jämförande studie av enkät- och intervjumetod för mätning av alkoholvanor
Tidig upptäckt och intervention är av stor vikt när det gäller att komma till rätta med alkoholproblem. För att identifiera vilka som har alkoholproblem använder man sig inom vården av screeninginstrument. Dessa screeninginstrument kan distribueras på olika sätt, till exempel som enkät eller som intervju. Tidigare forskning har kommit fram till motstridiga resultat gällande vilket distributionssätt som ger den mest tillförlitliga informationen. Syftet med föreliggande studie är att undersöka om det finns skillnader i svar till följd av distributionssätt.
Bebisgeniet och den gode föräldern : En diskursanalys om böcker för bebisar inom bibliotek och bokklubbar
In recent years there has been an upsurge in products and activities designed for infants, what is known as baby culture. The essay is a discourse analysis covering the part of baby culture which is concerned with infants and books. The essay studies texts from libraries and children?s bookclubs in order to understand what it is they communicate, to whom and the conceivable consequences of the communicated message. One of the main purposes of the study is to determine what view of infants as social and cultural beings it is that arises from the texts.
En konkurrensrättslig analys av ?reverse settlements? i läkemedelsbranschen
The aim of this study was to understand how evaluations are implemented and used in procured nursing homes for elderly. Our methodological approach consisted of a single-case study research. The case in this study was Växjö municipality. Three procured nursing homes for elderly were chosen in the municipality as examples of implementation and use of evaluation. The method for retrieving empirical data and the analyzing of it was based on triangulation.
Designerrollen i en webbdesignprocess
This study investigates if, and in that case, how design theory is applied in practice in the web development field. Prior research has focused on methods used in the web development field. We wanted to study the designers role in a web design process by comparing existing designer roles with design theory literature. We did qualitative interviews with two practitioners at two different communication agencies in northern Sweden. Based on our qualitative data and literature review we have concluded that a designer has to devote a lot of energy on requirements engineering in order to develop a clear understanding of the design situation..
Revisorers attityder och resonemang kring marknadsföring av revisionstjänster
Syftet med studien är att förstå revisorers attityder och resonemang kring marknadsföringen av revisionstjänster.Studien utgår ifrån en abduktiv ansats och kvalitativa metoder i form av personliga intervjuer har genomförts.Studiens teoretiska referensram innefattar teorier och centrala begrepp utifrån vetenskapliga artiklar. Begrepp som behandlas är profession, attityder och revisorers användning av marknadsföring.Det empiriska materialet är insamlat genom åtta intervjuer med revisorer runt om i Skåne. Huvudsakligen har attityder och resonemang kring marknadsföring, förändring av marknadsföring, marknadsföringsmetoder och kundrelationer jämförts och analyserats.Studiens empiriska analys visade att respondenterna refererar olika till begreppet marknadsföring, vilket kan anses vara en anledning till de positiva respektive neutrala attityderna. Dessutom iakttogs skilda attityder gentemot marknadsföring beroende på revisionsbyråns storlek. Respondenter från större byråer hade mer positiva attityder i förhållande till respondenter från små byråer..
LANDSHÖVDINGSÄMBETET : - ett svårreglerat ämbete
AbstractAccording to 3 § in the Equal Opportunities Act should employer fulfil their commitment to their employees and work targeted for the equality in working life. In the report we account for 3?11 §§ Equal Opportunities Act, in purpose to show employer obligations to work actively work for equality between the sexes. This is the main focus of the article and the answer to one of our issue of law. We have also written about how equality work and how the Equal Opportunities Act has grown up, how it work in today?s society and the thoughts about the future.The growth of equality work, the Equal Opportunities Act and a short history are partially written from European law, the Swedish government official reports and in government bills.
Framtidens lagefterlevnadsverktyg hos små och medelstora företag : en behovsanalys
This thesis aims to investigate what requirements companies have in order to achieve a successful legislative compliance control. The implementation of an environmental management system can help the company to structure their business and succeed with their environmental legislative compliance.Both small and medium sized businesses perceive that it is difficult and time consuming because the legislation can be difficult to interpret if you do not have the required knowledge. There are many companies that hire help in the form of consultants who audit their compliance, but this leads to a risk that the company will be exposed when the knowledge does not remain in the company if the consultant would cancel the cooperation. There are not so many tools today for businesses to obtain good legal compliance. The methods used are usually checklists included in the control program, and it costs a lot of resources to do everything needed.This study strives to deliver the expressed needs of the businesses.
Vilka avancemangsfaktorer påverkar män och kvinnor att avancera på karriärstegen? : kvantitativ undersökning inom revisionsbranschen
Purpose: The aim of this bachelor thesis is to explain how advancement factors affect men and woman to advance in their careers in the accounting profession. Methodology: A positivist approaches and a deductive approach, with a quantitative method was used to obtain the results of the analysis. Theoretical perspective: The theory describes the career stages, audit assistant, approved auditor, registered auditor, manager and partner. Their responsibilities and what it takes to get there is explained. Theory section also describes the different advancement factors from a gender perspective. Empirical: The empirical material is based on a survey conducted in respondents who represent the five career stages. The collected data is then analyzed using statistical tests. Conclusion: The analysis shows that the identified career advancement factors that limit and stimulates the male and female auditors? career ladder.
Jämförelse av effekter från gruppträning i bassäng med landträning hos patienter med knäartros : Utvärdering av effekter på smärta, funktion i det dagliga livet och fritid- och idrottsaktiviteter
AbstractAimThe aim of the pilot study was to compare short- and long-term effects from group exercise in water with land-based exercise on pain at rest and pain with movement, along with the effects on function in daily life and practice of sports and leisure activities in patients with knee osteoarthritis. The aims were: Is there a difference in short- and long-term effects on pain intensity at rest and pain with movement after exercise in water or land in patients with knee osteoarthritis? Is there a correlation between the degree of pain intensity at rest and with movement, respectively and long-term effects from the two different exercises on function in daily life and practice of sports and leisure? MethodThe study was a randomized intervention study without a control group. Twenty patients with radiographic knee osteoarthritis were under a total of eight weeks treated with either land- or water-based exercise lead by a physiotherapist. The patients rated pain intensity at rest and with movement on a numerical rating scale (NRS) before and after the first training session, before and after the eighth training session, before and after the fifteenth training session and before the last and sixteenth training session.