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1929 Uppsatser om Audit Practice - Sida 41 av 129

Valet av hög revisionskvalité : Vilka faktorer beskriver valet?

This paper analyzes the auditor choices for a sample of 300 predominantly small Swedish firms, all located in Umeå. Our hypothesis was based on the complexity of a firm, the need of external financing, leverage, and the need of extra consultance from the auditfirm. Our definition of auditor quality is based on prior studies, and is frequently used by authors in this area. The assumption is based on that the auditor quality increases with the size of the auditfirm and the degree of the auditor. The auditor quality is therefor depending on the choice between an auditor from the group ?Big 5? or not, and the choice of an auditor with an higher degree.

Orkestermusiker - hur övar de? : Hur professionella orkestermusiker övar och reflekterar kring sitt eget lärande

I denna uppsats behandlar jag orkestermusikers syn på sitt eget lärande. Hur de studerar in verk och om de har liknande strukturer och lärstilar i sin övning. Undersökningen utfördes med hjälp av att intervjua fem altviolinister ur Stavangers symfoniorkester.Jag har i undersökningen kommit fram till att de fem orkestermedlemmarna har väldigt olika inlärningssätt vad gäller sin egen övning. De visade sig också vara en viss skillnad mellan de som på något sätt ägnat sig åt undervisning mot de som inte har någon koppling till det alls..

ISO 9001 : En fallstudie om hur de ständiga förbättringarna, som är införda i företagets verksamhetssystem, är anpassade efter medarbetarna

MPC is the company Exova Metech?s operating system that contains all the information needed for the company's objectives and guidelines to permeate the company. How changes in the MPC should be communicated with the company's employees can be seen as problematic. Routines that have been changed in practice, the process owners do not always update in the MPC, it leads to that the employees can not ensure that duties are performed properly. It is therefore important that management takes its responsibility by providing updated information.

Smärtbehandling - Sjuksköterskans inställning till ordination och dokumentation - En empirisk studie

The aim of this empirical study was to investigate how nurses on a ward within the emergency clinic deal with analgesia prescriptions and the pain management documentation. The used method was divided into chart reviews and qualitative interviews with nurses in clinical practice at the ward. This means that both a qualitative and quantitative approach was desired. The results incline that nurses generally apply to the laws and restrictions surrounding the nursing discipline, as used in pain treatment. Thus they generally fulfill the obligations accounting to documentation.

Fysisk bestraffning i Sydafrikanska skolor : En perspektivorienterad hermeneutisk analys kring läraresoch elevers förhållningssätt till fysisk bestraffning

The purpose of this paper is to explore how masculinity and femininity are constructed in the magazine Veckorevyn, through a critical discourse analysis of 18 articles from six issues in 2011. This is done by using a variety of theories and previous research results, which is gender theory, the theory of late-modern society and media theory. The analysis shows that Veckorevyn depicts virility and feminine differently. Furthermore, pointing the results from the analysis that a change of manhood and womanhood takes place in the social practice. The selection of articles from the magazine also shows that Veckorevyn seems to promote gender equality. .

Från internationell programstudent till regional skattebetalare i Kronoberg. : En återspeglingsstudie om ?Det entreprenöriella universitetet? och Linnéuniversitetets samverkan med det regionala näringslivet i kontexten av dess användbarhet i att behål

AbstraktHaving influence over questions that concern us is a part of the society that we live in, where every individual have the right to make her voice heard (Danell, 2006). For many decades, the school has had many different ways to give the students influence. Rönnlund (2013) is giving a historical overview of the history of students influence and enlighten us how the influence has changed over time. The influence from the students is very important and it is the students right to make their voices heard about things that concerns their work environment but also to affect their curriculum. The education in school should be fitted to every individual student (Danell, 2006).   According to Aaron Antonovsky (2007) our wellbeing is based on that we all can take part and deicide about the things we are meant to do.

Miljökommunikation i dagspressen : En diskursanalys av hur SvD och DN framställer miljöfrågor

The starting point of this study is that the news media in general strongly influence which topics determine the public agenda by their choice of what is considered newsworthy. The study is based on articles from two major Swedish daily newspapers, Svenska Dagbladet and Dagens Nyheter. The aim of our thesis is to establish how the environmental public debate as portrayed in the newspaper corresponds to the environmental discussion within the scientific (subject matter expert) field, that is taught by the academic institutions, or if the two materially differ. The environmental communication discourse at the academic institutions advocates ?episodic? formation as the driving force behind transformation of attitudes and behavioral preconceptions. This episodic formation is aimed at incentivizing change by creating intimacy to the incident by linking cause and consequence to the individual citizen instead of to society as a whole.

Lärandets komplexa processer : Om maskulinitet och subjektsskapande i en teknikklass på gymnasiet.

My own experiences as an upper secondary school teacher and the increase in research on masculinity in educational settings that occurred during the late 1990 emphasizing on the gender gap in achievement and grades is the point of departure for this thesis. The aim is to investigate how boys in upper secondary school are constituted and constitute themselves as motivated and achieving learning subjects. Another aim is to see what possibilities there are to form different teaching practices to create other possible positions for me and the pupils. The research questions are 1) How does boys´ construction of masculinity constitute how they see their own ability to be motivated and achieve in school 2) What significance do my shifting approaches and expectations on the pupils as well as teaching have on the boys constitution as learning subjects? To answer these questions I use a theoretical framework of feminist poststructuralist.

Hungrig systemtekniker sökes : En studie om relationen mellan sändare och mottagare i platsannonser

English title: "Motivated system technician wanted" A study of the relationship between two parts in job advertisements". The purpose of this study is to describe the linguistics of job advertisements. The focus is on discursive practice and how the relation between employer and the proposed employee is created through the process of communication in job advertisements. The method concists of two parts: A critical discourse analysis using the three dimensional model for critical discourse analysis by Fairclough and a text analysis inspired by Hellspong & Ledin. 40 job advertisements were examined and the analysis revealed that the majority belongs to the category traditional job advertisement and a minority uses more than one discourse.

Utdelningar och utdelningspolicy i Sverige : En undersökning om utdelningar och utdelningspolicy bland de Svenska börsbolagen

The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).

Medling i dispositiva tvistemål : En kritisk utvärdering av det svenska systemet

This paper is a critical evaluation of the Swedish system with special mediation. The district court has the opportunity, in cases that are amenable to out-of-court settlements, to refer the dispute to special mediation. However, this is extremely rare, even though the legislature expressed a desire to increase the use of alternative dispute resolution. In 2011, a series of measures were taken to increase the use of mediation and strengthen mediation attractiveness. What effect can be inferred from these actions today, over three years after their introduction? This study analyses the main reasons offered for why mediation is not used more, and what should be done to increase the use of mediation.

Varför läxor? : En studie om några mellanstadielärares tankar om och syfte med läxor

The aim of my study is to get an idea of how some teachers use homework, what they consider a good homework is, and what considerations they take to the students' home circumstances. I have made a qualitative interview study with four middle school teachers. The results of my study show that teachers can flip the classroom and use so-called preparatory tasks. The time saving aspect is a strong reason they choose that model. That students are able to practice their own responsibility and perform meaningful homework seems to also be in focus, but the biggest reason they use flipped classrooms seems to be because it is a more equivalent homework then traditional homework, and that students and their guardians also appreciate the flipped classroom model as they become more involved in their children's schoolwork..

Förklaringsmodeller till missbruk och beroende inom missbruksvården.  : En kvalitativ studie av socialarbetares förklaringsmodeller vid bedömning av insats för personer med missbruksproblem

 The purpose of this study was to study social work models to explain addiction in the assessment of response to people with addictions. This study investigated how social workers' explanations are shaped by their experiences, theoretical points influenced by research in a discretion is affected by organizational conditions, manuals, evidence-based practice and national guidelines in an investigative process. The material in this study has emerged through interviews with four social workers in the social services department for addiction and dependence. The essay is a qualitative study with personal interviews as the basis for the result. The study begins with a description of addiction and dependence, current laws on the matter, and officer's work.

Matematik, språk och läroplaner: En kritisk diskursanalys

The purpose of this study is to examine discursive change regarding mathematics and language in the Swedish primary school curriculums. The study analyzes pedagogical discourses represented within the curriculums and how they represent different pedagogical theories in relation to discursive and social practice. The analysis shows a change towards a more language oriented curriculum discourse in mathematics which still carries an intertextual and discursive heritage from the prior curriculums. In relation to the early curriculums of the Swedish primary schools the former explicit differentiation of students becomes implicit as the language skills become of increasingly importance..

Standardisering av brukarrelaterade indata för energiberäkningar på kommersiella lokaler

In this thesis, input data for energy performance calculations on commercialpremises have been studied. In energy performance calculations, where internal heat gain parameters are unknown, template values that, in a reasonable way represent the activity in the room, are necessary. These values can be used as input data for whole-year calculations, or for calculations on shorter periods of time.The purpose of the Sveby project is to create standardized work practice in energy issues for the construction industry. The work in this thesis is conducted to correlate with the purpose of the Sveby project, with aims of contributing with information and guidelines for the continuing work with commercial premises.In this report, suggestions for template values for internal gains parameters, based on research and calculations in the field are presented. Suggestions on how these can be implemented in a user-friendly way for two energy performance calculation software are also given, VIP Energy and IDA ICE.

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