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516 Uppsatser om Audit independence - Sida 19 av 35
Om familjehemssekreterares handlingsutrymme i umgängesfrågor
The aim of the study is to describe social workers discretion when it comes to the relation between children placed away from home and their biological parents.The study describes how the social worker designs the contacts with the biological parents, for instance the extension for the actual meeting. The results are based on six interviews conducted with social workers who work with foster children. They have responded to questions related to the contact between children and their biological parent. The questions are based on eight vignettes. The contents of the vignettes show different conditions that affect the contact, for example age and foster care attitudes The results of the study have been compared to other previous research in discretion of the social worker and contacts between children and their biological parents.In summary the study shows that there is high degree of independence for the social workers designing their work and that their level of discretion.
Revision ? En Fråga om Förtroende
Förtroende är ett mångfacetterat begrepp och har många referensramar. Det går att skilja påförtroende till text, transaktion och förtroende ur ett socialt perspektiv, som kommunikationoch ömsesidig interaktion. Revision är inte bara en granskningsprocess, utan en mänskligaktivitet som ska bygga på samspel med användare av redovisnings information, därmed blirrevisionen en etisk handling som måste bygga på förtroende. För att erhålla förtroende måsterevisorn bemöta de förväntningar som finns på dem idag. Näringslivets utveckling samtförändringar i omvärlden har skapat behov av utveckling och förändring i revisorns funktion,vilket har bidragit till förväntningar från nya intressegrupper och samhället i stort.
Revisorns oberoende : En studie av anmälningsskyldighetens påverkan på revisorsyrkets oberoende
Studien undersöker, ur ett kvalitativt perspektiv, hur reglerna om anmälningsskyldighet i aktiebolagslagen har påverkat revisorsyrkets oberoende. Studiens problematik grundar sig i att revisorns oberoende tycks ha påverkats av att en ogrundad anmälan enligt reglerna om anmälningsskyldighet kan få långtgående juridiska och yrkesmässiga konsekvenser för en revisor. En revisor som underlåter att anmäla till åklagare kan emellertid inte bli skadeståndsskyldig, utan kan endast bli föremål för disciplinära åtgärder. Detta i kombination med att lagen föreskriver att revisorn ska anmäla vid en låg misstankegrad försätter revisorn i en svår situation. Studiens empiriska material består av sekundärdata i form av offentlig statistik, myndighetsrapporter, lagtext och Revisorsnämndens praxis.
Skatteverket : Praktiska problem i kontrollerna av företag
Uppsatsen avser att undersöka hur Skatteverkets kontroller av företagare går till praktiskt. Utifrån detta ska uppsatsen utreda vilka problem som finns i det praktiska arbetet som Skatteverket gör i de olika kontrollformerna. Studien bygger på en kvalitativ metod vilken valts för att få en djupare förståelse för studieämnet. Det empiriska materialet till studien har samlats in med hjälp av intervjuer med sammanlagt fem handläggare på Skatteverket. Material till den teoretiska referensramen har inhämtats från relevant litteratur och sökningar i databaser.
Utvärdering av kommunalpolitikers informationsförsörjning: en informationsaudit i Härryda kommun.
Information is one of the organization's essential resources, and as such it needs strategic management. The authors use the information audit, which was developed by Orna 1999 and Henczel 2000 as a tool to evaluate how well an organization's information activities connect to its mission, goals, and objectives, to evaluate the municipal politicians' information support in Härryda municipality. The decision situations met by politicians often are complex; they are ambiguous and unstructured, with a high level of uncertainty. Human information sources meet needs arising in this kind of decision situations best. Since most of the politicians work full-time besides being politicians, Härryda municipality has to substitute the human sources by textual ones composed of highly summarized information.
Energikartläggning av förskolan Smultronstället
Detta är ett examenarbete på grundnivå, 15 högskolepoäng. Examensarbetet är en energikartläggning med rekommenderade energieffektiviseringsåtgärder. Energikartläggningen är baserad på ett verkligt objekt vilket är en förskola i norra Gävle. Denna skola förvaltas av Gavlefastigheter.I Sverige går cirka 40 % av energianvändningen till bostäder och service. Därför finns det stora mängder energi att spara inom denna sektor.
Analytiker på den svenska aktimarknaden : Ett nätverk av siffermakare
This study highlights the structures and networks thatexist among financial analysts on the Swedish financial market. The study isbased on nine semi-structured interviews with buy- and sell-side analysts, anindependent analyst and an Investor Relations Manager.The theoretical framework of the study is based on acombination of the research fields Behavioral Finance and Social Studies ofFinance. These two research fields have proven to be a good basis for thequalitative approach used in the analysis. The study is divided into four thematic areas: Fundamentals / Psychology, Independence and consensus, Ranking and Social network.The results show that there are a large number offactors, structures and interpersonal relationships that affect how analystsmake their decisions and conduct their analysis. Among other things, theinterdependence between analysts and their counterparts prohibits the movetowards a more clear system for compensation.
Äldres vardag i hemmiljö i ett aktivitetsperspektiv : En litteraturstudie om betydelse av tillgänglighet och uppfattning av delaktighet
Purpose: From an activity-perspective examine the meaning of housing accessibility and older persons´ perception of participation. Method: Systematic literature review of articles searched in the databases, Medline, Pubmed, Ahmed, Cinahl, Scopus and Google Scholar. Search on individual keywords, and in various combinations of the words home environment, home modification, occupational therapy, aging, accessibility and participation. Nine scientific articles were examined. Results: The articles were published between 2005 and 2009.
Kroatien - en studie av ett land i övergång mot en konsloliderad demokrati
Croatia became an independent country 1991 and has since then strived to reach a democracy level, which can lead to membership of the European Union. The purpose of this essay is on the basis of consolidate democratic perspective to illustrate Croatia?s democratic development.In order to fulfil the aim, I have applied a qualitative text analysis technique. Through analysis of books and documents, data was collected to accommodate a valid result. I have used consolidated democracy, with its five areas (political, civil, economic, legal and bureaucratic), as my theoretical framework to the data, to provide answers and develop an analysis.The conclusions show that the consolidate democracy in Croatia has developed a lot since the independence, and Croatia is on its good way to turn into a democratic state like other West-European countries.
Kvinnosynen i film : En filmanalys om kvinnosynen genom tiderna
Women are subordinate of men in the society, this is visible both in work places and private lives. Equality between the sexes is daily discussed in politics and the private sphere. As this is a hot topic which is debated within many areas, one of those is film production, we chose to write this essay about how the view of women has changed in movies over time. If equality doesn?t exist within the film media, then it will be hard to change the society?s point of view.
Högskolestudenter och alkohol : Akademisk locus of control i förhållande till alkoholrelaterade studieproblem
Studenter är bland de som konsumerar mest alkohol i Sverige. Hög alkoholkonsumtion och extern akademisk locus of control (ALC) har liknande negativ effekter på studier. Denna studie undersökte relationen mellan alkoholkonsumtion, ALC och alkoholrelaterade studieproblem. 120 studenter, varav 91 var kvinnor, deltog genom att besvara en enkät bestående av The Academic Locus of Control Scale for College Students, the AUDIT Alcohol Consumption Questions och en egenkonstruerad skala som mätte alkoholrelaterade studieproblem. Data analyserades med en 2 (riskbruk/ickeriskbruk) x 2 (extern ALC/intern ALC) ANOVA för oberoende mätningar.
Frihet ? dess innebörd och betydelse ? För patienter med ett palliativt omvårdnadsbehov utifrån sjuksköterskans perspektiv
Introduction: Palliative care is based on an active total care where the patient's independence and participation are included. Few studies have been based on a concept of freedom in relation to this target group.Aim: The aim of this study was to describe the perception the nurse has about "freedom" - its significance and meaning from an existential perspective for patients with palliative care needs.Method: A qualitative content analysis based on a narrated and written down text from focus groups with adequate examples. The starting point in the focus groups was to focus on existential issues in relation to patients near death. Based on the concept of freedom, has the printouts been analyzed, categorized and codedFindings: Nature, identity, integrity and self-esteem are important aspects for our approach to freedom but freedom is also about existential questions where hope, reconciliation, freedom and forgiveness are included.Discussion: Discussion: We all have our own definitions and meanings of freedom. The largest and perhaps most important fullest freedom is our inner freedom - our own existential freedom.
Tvåsamhället : Om att förhålla sig till normer som skaver
This study focuses on single peoples construction of their lifes in relation to normative heterosexual coupledom. It is based on five interviews made with single women and men at the age of 24 to 51 who live by themselves. The queer theory which puts the heteronormativity in question is used as a theoretical framework. Discourse psychology functions as an analytic approach. It focuses on the use of language in the construction of reality in a world of determinant discourses.
E-böcker på folkbibliotek ? Fokus på prismodell och bestånd
The purpose of this thesis is to explore the situation for ebooksin Swedish public libraries. The background is anincreasing lending of e-books in public libraries, with anacquisition model formed when e-books were more of anexperiment in a few libraries. The debate has escalated in therecent years and in this thesis I aim to investigate thelibraries? experience with e-books and the current pricemodel. The empirical material comes from interviews witheight head of public libraries in the Västra Götaland region.As theoretical background, I have used Michael Buckland?sfour roles of collections and price models from Lee andBoyle.My results show ambivalence with the price model.
Motpolerna möts i resursfördelningssystemet : En jämförelse mellan tre olika skolor i Karlskoga
The aim of this thesis was to study elderly people?s experiences of and approach to their usage of home care services with tax deduction. The aim was also to describe how elderly people reason about their underlying motives of using home care service with tax deduction. The study is based on six qualitative interviews with people between the ages of 65 and 80, living in Nacka, Sweden. This thesis is a collaboration with Stiftelsen Stockholms la?ns A?ldrecentrum/ Stockholm Gerontology Center and part of their follow up study concerning simplified administration for elderly people applying for home care services in Nacka.