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1029 Uppsatser om Audit agency - Sida 29 av 69

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.

Delad berättelse ? dubbel glädje! Gruppterapi utifrån ett narrativt förhållningssätt.

During the autumn of 2010 a group of parents met together with two therapist at Mini Maria Hisingen. These parents did have children who had experience of using drugs. This study purpose´s to describe, analyze and understand what has been effective in the work together with this group of parents.The interrogative sentence is; Did we use a narrative approach and what impact did this approach had on the groupprocess? What did the group sessions contribute to the parents and would they recommend other parents to participate in similar sessions? All the sessions were recorded in video. The work was highly inspired by Michael White and his book Maps (2007).

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.

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.

Revisorns oberoende : Revisionsbyråers beroende av större klienter

Miljöfrågan är ett ständigt aktuellt ämne i samhällsdebatten och det gäller för företagen att följa med utvecklingen. Detta har medfört att miljöredovisningarna har ökat stadigt från dess på början på 90-talet fram till idag. Miljöredovisning kan fungera som ett sätt att kommunicera företagets miljöprestationer eller som ett marknadsföringsverktyg. Oavsett vilken anledning företagen har att miljöredovisa så är det viktigt att ta hänsyn till intressenternas krav så att informationen blir användbar.Syftet med uppsatsen är att studera företagens syn på deras miljöredovisning men även hur de arbetar för att möta intressenternas krav. Företagen måste veta hur de ska presentera informationen på ett sådant vis att intressenterna kan använda den.

Modellering och simulering av hovrande helikopter

At the department of Electronic Warfare Assessments at the Swedish Defence Research Agency in Linköping one of the activities is modelling and simulation of the duel between a robot and a target. The aim with this Master's thesis is to develop a simulation model of an hovering helicopter. First a theoretical description of the forces and moments acting on an helicopter is given. Then the equations of motion are derived. These equations are simplified to be valid only for a hovering helicopter and the result is a mathematical model.

Utvecklingen av synen på homosexuella och mörkhyade i highschool/collegefilm.

The purpose of this essay has been to investigate the research and national initiatives regarding film and Cineliteracy in the Swedish curriculum.The results show that, after all research, national initiatives and the continual clarification from the Swedish National Agency for Education concerning film's place in the Swedish subject, the vision of students cineliteracy not at all obtain an obvious place in the curriculum.The research points out the main causes behind this result to be teachers' lack of expertise and the fact that the formal education for future teachers in the subject still upholds traditional views on the subject of Swedish.The initiative presented in this essay also show lack of continuity, lack of adequate professional development opportunities for teachers and lack of practical guidance manuals to help teachers to develop and educate their pupils in line with current research and visions. .

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..

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.

?Det handlar om k?randa??. En studie om organisationskulturen inom Polismyndigheten med s?rskilt fokus p? tystnadskulturen

The aim of this research was to gain a comprehensive understanding of how daily activities impact the organizational culture within the Swedish Police enforcement agency, Polismyndigheten. The study specifically explored the influence of the purported culture of silence on organizational culture. Employing a case study approach, data were collected with a qualitative method from a total of 15 individuals, including students and officials affiliated with Polismyndigheten. The findings were categorized into five distinct groups, revealing a noticeable gap between employees and management. Additionally, the study identified generational disparities and a lack of a clear set of core values.

Analys av diskursanalys i kandidatuppsatser

Purpose: The purpose of this thesis is to examine how students who also serve as writers of bachelor theses mainly utilizing the discourse analysis methodology comprehend the method of discourse analysis, and in what way the students bestow it in their research.Methodology and Material: This is a case study of the theses, which are also the text material, as it can be used examining numerous cases. Another beneficial factor is the relationship to the theoretical framework. One does not need to divorce the two institutions; instead they cooperate with each other.Results: A thoroughgoing apprehension of the Discourse Analysis is it being strongly attached to semiotics and how texts can be analyzed by the method in question to reveal institutions in our society alongside with mapping out the agency of words. In other words, language and soceiety mirror each other in a way or another...Key words: Discourse Analysis, thesis, Foucault, Fairclough, Laclau & Mouffe, language, reality, readings.

Är dagens studenter morgondagens företagare? : En studie om studenters attityd till företagande

In this paper I study how the repeal of the Swedish wealth tax (1 of January 2007) has affected people´s labour supply behaviour. This particular issue is relevant because it may help us understand some of the effects of the earnings tax changes that have taken place in Sweden. Accoring to standard economic theory a repealed wealth tax is similar to an income effect for the persons who previously paid the tax. That means that they theoretically will want to consume more leisure, that is decrease their labour supply. The method I am using to test this hypothesis is a difference-in-difference approach where the treatment group consists of persons who previously paid the tax and the control group of comparable persons who did not pay the tax.

Revisorns oberoende: en undersökning baserad på tidigare verksamma revisorer

Revisorns oberoende har diskuterats lika länge som revisionen funnits i Sverige. Finansiella skandaler driver på diskussionen om revisorns oberoende och diskussionen drogs upp ytterligare efter Enron-skandalen i USA. Som revisor kan man ställas inför dilemman som kan hota oberoendet. När revisorer ställs inför dilemman måste de avgöra hur de ska hantera dessa situationer för att vara oberoende. Syftet med uppsatsen var att få konkreta situationer beskrivna där revisorer kan ställas inför dilemman rörande oberoendet, samt att skapa förståelse för hur man som revisor kan hantera oberoendeproblematiken.

?Det är ju bara vi vuxna som sätter stopp för dem? - Pedagogers tal om barns inflytande i förskolan

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.

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