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489 Uppsatser om Audit duty - Sida 17 av 33
Att skapa Alexander den Stores fotspår : Tre generationers nutida föreställningar om Alexander den Store i Proti Serron i Grekland
The purpose of this essay has been to explore Alexander the Great from two different perspectives in Greece. The village Proti Serron represents the local area and the national area named Macedonia represents the second perspective. Oral history has been used as a method in addition to literature and trips to museums and archaeological places.As a guideline for the essay and its contents a stereotyped schedule has been created. This schedule is presented below, and it is also possible to read it backwards.The villagers who identify themselves with Alexander the Great from their local area Proti Serron which is a part of the national area named Macedonia.This study proves that the villagers who has been interviewed, identify themselves with the place they live in as well as its history and that they feel that it is their duty to pass this knowledge forward. Alexander the Great is described as intelligent, humble, a man of strength and courage as well as a strategist and sovereign.
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.
Politikerns (o)etiska beslut -en fallstudie av Olof Johanssons avgång som miljöminister
Central in this paper is Olof Johansson, Swedish minister for the environment, there the focus lye on his resignation from this duty which occurred in 1994. This essay is a case study there I?m trying to identify which ethical reasons which lye behind his resignation. The relationship between politics and ethics is an interesting aspect to investigate and my ambition with this paper is to analyze that relationship in this specific case.The analysis has its focus built on the occurrence of role conflicts and the making of ethical decisions. Aspects like personal ethics versus organisational ethics, objective responsibility versus subjective responsibility etc.
Hur påverkas vård- och terapihundar av sitt arbete och hur uppfattar föraren hundens känslor?
Today's research on animal assisted interventions (AAI) has focused on the positive effects on humans. Dogs used for AAI are an expanding market, but the research on this area hasn't followed the increasing use. The few studies on dogs in this field mostly observed their cortisol-levels and are very ambiguous. I have observed the behaviour of dogs working with AAI compared to when they are off-duty to see how they are affected by their work. Their handlers where also told to make an assessment of the dog's emotions during the session.
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..
Den nöjda och osynliga bibliotekarien : Myt och verklighet - Vad är trivsel för bibliotekarier?
The aim of this thesis is to explore the job satisfaction of librarians and try to nuance stereotypes, which the public has and which still exist in massmedia concerning librarians and their work. The study is qualitative and based mainly on semistructured interviews with ten libraries born between 1937s and 1973s of which eight are women and two men. Furthermore, I have divided them into two groups according to age in order to see if there are differencies between the older and the younger concerning job satisfaction. In addition, I have used participant observation to some extent. My assumption is that job satisfaction is effected both by individual factors and environmental factors at work.
Tv-spel i skolans värdegrundsarbete: en intersektionell
analys av interaktiva medier
Den här studien undersöker didaktiska potentialer med att använda tv-spel i gymnasieskolans litteraturundervisning gällande värdegrundsarbete. I den första delen av arbetet presenteras tidigare forskning kring spel som forskningsområde och den relativa bristen av sådan forskning. Vidare presenteras begreppet intersektionalitet som analysmetod samt det svår- och mångtolkade begreppet värdegrunden ur läroplanen som i ett eget avsnitt diskuteras ur ett moralfilosofiskt perspektiv. I arbetets andra del tillämpar vi den intersektionella analysmetoden på tre olika spel: Dragon Age Origins, Rule of Rose och Call of Duty: Modern Warfare 2. Resultaten är senare diskuterade i arbetets sista och avslutande del.
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.
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.
Säkrare sjöfart? : - en processanalys av föreskrifter omläkarundersökning för sjöfolk.
Arbetsuppgifterna på ett fartyg kan innefatta hård fysisk påfrestning samt arbete i mörker, påhög höjd och i slutna utrymmen vilket betyder att sjöfolk måste vara lämpliga för tjänstgöringen.De nationella reglerna för medicinsk lämplighet för sjöfolk skiljer sig trots att deninternationella standarden är densamma för alla. Syftet med denna rapport är att åskådliggöraskillnaderna mellan regelverken om läkarintyg för sjöfolk i de skandinaviska länderna ochundersöka historien bakom de svenska föreskrifterna.Vår slutsats är att det skulle gagna Sverige att återinföra Sjömansläkare, som troligtvis är merkompetenta än en icke specialiserad läkare vad gäller tjänstbarhetsbedömning för sjömän.Systemet med sjömansläkare är fortfarande i bruk och fungerar väl i både Danmark ochNorge.Slutligen sammanfattas rapporten av författarnas egna reflektioner kring ämnet i relation tillresultatet. Förslag till vidare forskning återfinns i slutet..
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).
Barnfetma - sjuksköterskans roll vid behandling/Child obesity - the nurse?s role during treatment
Obesity is one of the biggest threats to child- and adolescent health. The amount of obese children is today increasing more in Sweden than in the US. This may in a couple of years have bad consequences for the Swedish children?s quality of life. When a child suffers from obesity it is a big stress on the body and can lead to serious consequences in adulthood.
Tredjemanskontroll - Säker rätt är säkert rättssäker : En studie med utgångspunkt i betänkandet Förbudet mot dubbla förfaranden och andra rättssäkerhetsfrågor i skatteförfarandet (SOU 2013:62)
SKV and Tullverket have several important tools and methods available in each activity to ensure that taxes and fees are paid and charged rightfully. Among other things they use tax or customs surcharges, targeted and general third party injunctions or targeted and general third party audits. The targeted controls, ergo targeted injunctions and audits, are targeted towards specific persons or documents while during the general controls these are not specified. The methods have repeatedly been the subject of discussions and attempts to simplify the tax procedure and increase the Rule of Law for the individual.The government appointed a commission on March 8 of the year 2012 with the assignment to prepare proposals to increase the Rule of Law in the tax procedure. The assignment was therefore to analyze the areas of tax and customs injunctions, reimbursement because of expenses and agents and also third party controls.
Sverige ut ur EU : ett dilemma för vänster- och miljöpartiet?
This paper addresses how political parties make decisions. Parties often have to choose between conflicting objectives such as influence on policy, control of the government, and support among the voters. This paper examines the behavior of the two Swedish parties on one of their particular policy positions: Swedish withdrawal from the EU. The aim is to describe why the Left Party (Vänsterpartiet) and the Green Party (Miljöpartiet) retain thisspecific policy position when it on one hand seems damaging to their chances of getting into government, and on the other seems to be an unrealistic policy to realize. I undertake a twocase study of the two Swedish parties, which I assume to represent a population of Nordic parties critical to the EU.
Optimerande av gasanläggning - genom värmeåtervinning och förlustreducering. Gässlösa Reningsverk
The municipality, of Gatukontoret in Local government of Borås has in the long run, a required need to look after the current heating devices (the gas production plant) in sewage treatment plant, called Gässlösa. The practical work of the examination is about, trying to find a better way to take care of the current heat recovery. That may be one way or another, rather easy to implement in the existent construction.Through the work to increase the efficiency of the gas engine, implement of some external cooling system by heating exchange device. That gives an opportunity to heat (primary) the digester, (but even all internal public areas) with its own superfluous heating.The report shows that if the management group may invest 422 704 crown to implement a heat exchanging device, it gives more space to reduce the need to buy expensive external energy. Gatukontoret´s pay off time, for buying machines, is 20 years, with reservation to calculate with 4 percent internal interest, leads to the yearly mount of 31103 crowns.If Gässlösa increases the gas engine time in (effective) duty approximately (correspondingly) 48 hours a month the entire investment will generate a profit in January in year seven after the implementations.