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478 Uppsatser om Audit committee - Sida 17 av 32

Är själv bäste dräng

In part this paper is a contribution to the ongoing Swedish discussion about our public structures. The discussion has picked up speed in the last years thanks to a government backed committee trying to come up with a suggestion to make our public sector more efficient. A big part of the debate is about the independence and work of our municipalities, what they should do, what they shouldn?t do and when the state should step in and take over. I make a theoretical investigation into one of these issues, the one about job creation.

Revisionsplikt : Harmonisering till EU:s maximivärde

Bakgrund: År 2006 så initierade regeringen en utredning gällande slopandet av revisionsplikten i Sverige, som en del i att anpassa sig till EU:s direktiv. Regeländringen gick igenom år 2010 och små aktiebolag i Sverige fick möjligheten att välja bort revision. Efter slopandet av revisionen har diskussioner angående en ytterligare harmonisering mot det högre gränsvärdet i EU förts. Detta ledde in oss på forskningsfrågorna: Hur kan intressenter i Sverige påverkas av en eventuell framtida höjning av gränsvärdet? Vilka möjligheter har intressenterna att anpassa sig till effekterna av en höjning av gränsvärdet?Syfte: Syftet med studien är att undersöka de effekter en höjning av gränsvärdet för revision har för de tre signifikanta intressenterna; kreditgivare, Skatteverket och aktiebolag.

Språkets betydelse för positiv informationsförmedling mellan inspektörer och brukare

This degree project focuses on the importance of being professional doing a job at the same time as being able to express one self in a professional way. The degree project also focuses on how the work as an environmental- and health inspector could be made easier by making the inspectors aware of their language and open to change. Finally the focus of this degree project lies on how positive contacts can be made with people despite them being informed of difficult or unwanted things.In order to get an overview of the inspectors? communication skills today the environmental- and health inspectors at the environment office in Laholm´s municipality were evaluated. The inspectors´ communications styles and languages were checked on the basis of the ?nonviolent communication model? by Marshall Rosenberg.The content and the result of this report were presented for the head of the environment office, the chairman of the committee and the participating inspectors in Laholm´s municipality.

"Kristen etik och västerländsk humanism" - historiskt förankrade begrepp eller uttryck för en suverän etik? : En undersökning kring resonemanget rörande begreppen i förarbetena till läroplanerna Lpo/Lpf 94

The purpose of this study is to examine discussions held by politicians and experts concerning the concepts Christian ethics and western humanism. I will examine the argumentation for and against the concepts Christian ethics and western humanism, which finally ended in a resolution of using these concepts in the curriculum Lpo/Lpf 94. In this study I am using a qualitative method to examine how different opinions and views are expressed in two different committee reports, initiated by the Ministry of Education, as well as protocols from the debate in the Swedish Parliament.I will attempt to elucidate the political views of these concepts, which will become an integral part of the base of values in the curriculum. Results show that the politicians are unanimous regarding the content itself, but disagree of the thought of establishing the base of values in Christian ethics. But the discussion is ambiguous because the opinion of the politicians is that the concepts, especially Christian ethics, stand for general human values.

"De är ett väldigt nyfiket släkte, barnbibliotekarierna". En kvalitativ undersökning av hur 1990-talets samhällsförändringar påverkat barnbibliotekariernas arbetsuppgifter, kvalifikations- och fortbildningsbehov

The purpose of this master thesis is to investigate what the work situation of children's librarians looks like in the year 2000, after the changes in society which took place since the 1980's. Did the tasks of children's librarians change during the nineties, and if so, in what way and why have they changed? Which new knowledge needs emerged for children's librarians during the nineties, and what was the cause of these new needs? Finally I want to know which needs for professional development arose, and how these needs are fulfilled. The thesis is based on qualitative interviews with children's librarians, library managers, library consultants, one representative of the Swedish school of Library and Information Studies and one member of SAB's children and youth committee. The study reveals that the identity of children's librarianship is strongly associated with the stimulation of language and reading.

Kvalitet och gränssnitt i strategiskt ledarskap

Benchmarking is an established method of working which is often used in order to develop the quality of the organization. However, almost 70% of the organizations with benchmarking fail due to the lack of planning and structuring of the benchmarking exercise. Maintenance sections in the paper and pulp industry are one of those who have decided to conduct benchmarking. Therefore, the purpose of this study is to gain knowledge of how the maintenance sections in the paper and pulp industry deliberately structure and plan to use benchmarking as a driving force for quality development in the maintenance sections.The study is a hermeneutic case study. Telephone interviews and document analysis have been used as data acquisition methods.The results show that there is a lack of both planning and structuring in the benchmarking process, and lack of management commitment for quality improvements within industrial maintenance.

En meningsfull möjlighet att säga sin mening? : Petitioner och JO-anmälningar som politiskt deltagande i Tyskland och Sverige

This thesis compares political participation by the public through the Swedish Parliamentary Ombudsman (PO) and the German Petitions Committee of the Bundestag (PC). Through studies of literature and statistics I examine how citizens can participate through the institutions, how frequently they do and the likelihood of sparking a debate while participating.Using media theories as well as theories of participatory and representative democracy I study how citizens can use these institutions for purposes of control and proposition.Both institutions deal with complaints but the PC also deals with propositions for legislation, making the institution more versatile. The PO deals with more cases than the PC and has more far-reaching competences and areas of inspection, although neither institution has binding decisions. Thus the direct advantage for citizens using the institutions is the chance of reaching out to media and the public through freedom of information laws and the German online petition forum.The PC to a larger extent fits the representative model while the PO in some respects is more a legal than a political institution, being managed by lawyers instead of MPs. Neither institution meets the ideals of participatory politics although the German official petition is closer to it..

Fett osynlig? : En undersökning om representation av överviktiga och feta kroppar i två läromedel för gymnasieskolan

This exam paper has examined visual portrayals of overweight and fatness in two swedish upper secondary school textbooks, one in physical education and one in social science. The textbooks were analyzed in regard to numeral representation, interacting social categories such as gender and age, depiction in forms of activities and stereotypes and relation to context close to or far away from a swedish context. The analysis showed an underrepresentation of overweight and fat bodies in both textbooks, but the represention of overweight bodies in the textbook on physical education were nearly nil whereas in the textbook on social science there where representations of both overweight and fat bodies. Combined the both textbooks gave a representation of health and youth as not represented by overweight or fat bodies..

Reportrars användning av informationsresurser på en svensk dagstidning.

The purpose of this Master?s thesis is to examine the information needs of reporters at a Swedish daily newspaper, and see if they are met by the information resources provided by the newspaper. It examines if there are resources which are not used and why. The examination is based on Henczel?s model for information auditing.

Den lokala påverkan av ett mega event : London 2012 med vision London 2040

The topic of this essay is the expected effects that can come during and after a mega event and how the local impact may affect the local community and the citizen. This essay concerns a forthcoming mega event, the Olympic Games that will be held in London 2012. The area that the Olympics will be held in is Stratford that is located about twenty minutes from the central of London by the underground. The Olympic Games is one of the largest mega events with its millions of visitors. The purpose of this essay is to study what is expected after the mega event has taken place in London.

Cherry Casino : - en kommunikationsgranskning

AbstractPurpose/Aim: The purpose of this paper was to identify the communication process at the company Cherry casino and see what opinions the employees had about it. Moreover, an evaluation of the used strategies was done and an analysis about what perhaps could be done to improve the attitude, communication and in the end the result for the company.Material/Method: The empirical material was gathered through qualitative interviews and theory application.Main results: The transmission of information regarding the regular work related information works just fine and the channels used are well chosen. But more large-scale information that deals with the company?s plans, strategies and targets is not handled in the right way. Neither is the respond.

Motionsvanor bland gymnasieflickor - En enkätstudie om motionsvanor samt faktorer som bidrar till regelbunden motion

Individuals of today are living in a community that encourages an inactive life. For many individuals exercise is an important part in their life and can be a health factor and contribute to the joy of living. Some environments in the individuals? everyday life are of supportive character. These supportive environments can make it easier for the individual to make healthier choices.

Revisionsbyråers kvalité: en studie om Going Concern-varningar och anmärkningar på finansiell stress

Träffsäkerheten på Going Concern-varningar (GC-varningar) internationellt sett är låg, 40 procent, men enligt tidigare studier är den lägre i Sverige, under 20 procent. De fyra största revisionsbyråerna i världen, Big four, marknadsför sig med sin branschkännedom och flera studier pekar på att de har högre revisionskvalité än mindre byråer. Samtidigt finns det studier som visar att det inte finns någon skillnad på kvalitén mellan de fyra största och de mindre byråerna. Syftet med denna studie är att pröva om stora byråer har högre kvalité än medelstora och små byråer och om det finns skillnader mellan de enskilda byråerna inom respektive storlekskategori. Revisionskvalité mäter vi i form av GC-varningar och anmärkningar på finansiell stress (eget kapital understiger hälften av aktiekapitalet).

Elektroniskt kungörande av författningar ? en IT-politisk lösning ur ett användarperspektiv

This essay analyses the arguments of The Swedish Government Official Report 2008:88 which proposes that the Swedish law (SFS) should shift from promulgation in print to elec-tronic promulgation on a Website. I have studied two aspects of the arguments in the text. On the one hand, the Inquiry?s description of how things might become if their proposal becomes effectuated and, on the other hand, how the present situation is described in the text. The theory I have used is called A Garbage Can Model of Organizational Choice, which pictures organizations as often irrational in dealing with problems, solutions and decision making.

Vilka behov har och hur upplever näringslivet samarbetet med skolan vid lärlings- och APL-verksamhet i Värnamo- och Tingsryds- regionerna   What are the needs and how does the business federation experience cooperation with the school at the apprenticeshi

Abstract (in English) The report clarifies how the economy of Värnamo and Tingsryd area experiencing and implementing APL, it also reveals their need for jacking from the school to improve students achievement.By highlighting some of the requirements, expectations, obligations and rights as schools, businesses and students have between each other can enhance our understanding of each other's activities. With increased understanding of each other's needs, function and values can be a more seamless cooperation take place which can increase the efficiency, usefulness and effectiveness of APL and apprenticeship.The investigation of the report includes a survey of 25 questions that companies involved in APL answers and interviews by two well-designate individuals in the subject, Jonas Olofsson, who among other things, wrote the book "Krisen i skolan" and Annika Jervgren is research assistant in the National Apprentice Committee.The supervisor's actions during the APL are addressed and they are critical to student achievement and how the profession is perceived. It is also evident that there is a desire for increased communication between schools and businesses and that practice is governed by established documented procedures to make the workplace time will be as constructive as possible for the students..

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