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4391 Uppsatser om Audit methods - Sida 10 av 293

En utvecklingsprocess

This is a study in my preparations for my final concert at the Academy of Music and Drama- ?????????? University. My aim is to create a plan and a schedule for my practising methods and other preparations so I will be able to perform at the top of my ability.I have studied and chosen a collection of methods that will help me prepare for my concert and at the same time develop my oboe playing. As a result, I have found an effective way for me to prepare technically on my instrument. I have also learnt and developed methods in how to focus and mentally prepare for a performance..

Revisionsbyråernas Tjänsteutveckling : Hur har den avskaffade revisionsplikten förändrat revisionsbyråernas tjänsteutveckling?

 BakgrundI november 2010 avskaffades revisionsplikten för små aktiebolag i Sverige. Anledningen till lagändringen var att regeringen ville sänka kostnaderna för små bolag, samt att regeringen ville att Sveriges lagstiftning skulle harmoniseras med EU:s lagstiftning. Regeringen menade att bolagen efter revisionspliktens avskaffande skulle använda den insparade kostnaden till att köpa andra tjänster från revisionsbyråerna.SyfteSyftet är att beskriva hur den avskaffade revisionsplikten för små företag har förändrat kundunderlaget och tjänsteutvecklingen för några utvalda revisionsbyråer. Vidare är syftet att beskriva vilken betydelse revisionsbyråerna anser att revisionen har för de små företagen.MetodI uppsatsen har en kvalitativ metod använts. Intervjuer med 6 olika revisionsbyråer i Sundsvall har genomförts.

Utvärdering av larmsystem för lageroptimering under trendvariation

Very often the interesting variables are explained by several underlying variables and in statistical analyses it is common to study the relationship between variables and groups of variables. Because of this multivariate analysis is commonly used in both science and industry. There are two problem with both univariate and multivariate analyses. One is when the variables are correlated. The other is when the number variables of exceeds the number of observations which makes the matrices algebra used in the analysis impossible to execute.

En studie om elevers val av metoder vid subtraktionsberäkningar

In this qualitative study of students? methods of calculating subtractions, I have used interviews, subtraction exercises and analysis of teaching material. The purpose of my study was to explore which methods students in grade three uses when calculating subtractions. I also wanted to highlight which strategies the students use and their comprehension of the concept of subtraction. In the study, I also highlight the different pedagogical ideas on which the teaching material is based on and the students? choice of methods.  The study shows that the students choose to use the methods?deduct? and ?kind of number? independently.

Vilka effekter har lojalitetsprogram på kundlojalitet? : En studie om frequent flyer-program och deras effekt på kunderna

The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

Förebyggande arbete mot mobbning : Lärares erfarenhet av styrkor och svagheter i arbetet med metoderna Friends och Mombus

The purpose of this study is to examine how six teachers, who work in two different schools, assess the methods Friends and Mombus in terms of bullying prevention. The Curriculum for elementary school (Lpo 94) emphasizes that it is the employees of schools who carry the main responsibility for preventing bullying among pupils. One of the main results of this study is that teachers, in addition to their work with Friends or Mombus, also need to use alternative methods to prevent bullying. Examples of these alternative methods include ?Emotional Intelligence? as well as ?friendship massage?.

Läsinlärning och läsinlärningsmetoder : En kvalitativ studie om verksamma lärares val av läsinlärningsmetoder för läsinlärning hos barn i klasserna Fk-3

This study centres on learning to read and methods for teaching reading skills. The aim is to provide a survey of the concept reading skills and the methods developed on the basis of different theories and the methods preferred when teaching children in primary school and why. The study is based on interviews with eight teachers who are working on a dailybasis teaching Swedish in preschool class or lower primary school. The result of my study is that the majority of teachers do not use a specific method, but rather combine several different methods, thus adapting instruction to each individual pupil. .

Samspelet mellan revisorn och klienten : En beskrivning av revisorns oberoende utifrån analysmodellen, förväntningsgap och kommunikation

Auditing has long existed and it was in 1899 that the first Swedish organization for accountants SRS, Swedish Audit Society, was created and in 1923 that FAR, Association of Chartered Accountants, was formed. It was after the Kreuger crash in the 1930s that authorized auditors had their breakthrough. After the crash the accounting profession has endured fierce criticism when the audit was flawed and it was during this period that authorized auditors became more widespread, the concept was developed independently and the importance of auditor independence became evident.We have in our paper therefore chosen to focus on auditor independence and to make that it requires the independence to relate to something. Therefore we have chosen to focus on the interaction between the auditor and the client. To explain what independence means we have used the analysis model, the expectation gap and communication, and explain what the audit entails and what tasks the auditor has.

Hur ser diskussionerna ut kring det nya Kregelverket?

The aim of the study was to look at a particular work group of housing supporters, whomhave implemented two special working methods in their work. The methods have been implemented by two of the housing supporters that also have special education in the methodsSOC (Sense of Coherence) and solution focused brief therapy. The study is based on anethnographic observation and analysis of documents that are used in the implementation. To analyse the information that was given at the observation and in the document I´ve used a theory which illustrates the significance of developing professions so their knowledge become legitimate. I´ve also used a theory that illustrates the importance of implementation and how it´s done at its best.

Strategier för att reducera förväntningsgapet : Hur går revisorn, revisionsbyrån och professionen tillväga?

The expectation gap is the definition of the differences between what the interests expects from the auditor and what the auditor delivers. A number of studies have been done regarding the expectation gap and generally they point at the existence of an expectation gap.In our paper we want to discover and see how strategies are used in the process to reduce the expectation gap from three levels. The levels we treat are auditors, audit bureaus and the profession. We have chosen to examine the strategies used by the three levels to reduce the expectation gap to following interest groups, owners, management/board of directors, and creditors.The purpose with our paper is to create understanding about how auditors, audit bureaus and the profession use strategies in the process to reduce the expectation gap.With existing theories as ground we have construed and developed our own theory about which thinkable strategies the three levels can use.We have interviewed auditors, representatives from bureaus and a spokesman for the profession. In the examination we have used telephone interviews with questions based on our operationalization.

Framtida förändringar i det förebyggande diskrimineringsarbetet : Med utgångspunkt i gällande rätt

The purpose of this study is to investigate the reading methods that pedagogues, active in classes 1-3, use in the first stage of learning to read and how they consider their own choices of methods. In the theoretical background I sort out the basic differences between synthetic and analytic methods of acquiring the skills of reading. The analytic reading method means that the skills of reading starts with the complete text in order to later analyze the parts of the text. The synthetic method approach is based on a reading method where the parts are linked as a whole. The two methods are considered antipodes but can also be looked upon as complements in the current governing documents.

En jämförelse mellan några multivariata data-analysmetoder

Very often the interesting variables are explained by several underlying variables and in statistical analyses it is common to study the relationship between variables and groups of variables. Because of this multivariate analysis is commonly used in both science and industry. There are two problem with both univariate and multivariate analyses. One is when the variables are correlated. The other is when the number variables of exceeds the number of observations which makes the matrices algebra used in the analysis impossible to execute.

Agila metoder vid verksamhetsutveckling - Vägen till nöjda kunder?

In recent time, agile methods have been devoted much attention, and the concept is widely used in the IT industry in particular. An increasing number of companies are interested in this way of working. The following report is the result of a study on the ability to create value for customers in business development through the use of agile methods. We ask what the advantages and limitations of agile methods are in the creation of customer value. Grounded Theory and an initial literature review was used to answer this question.

Revisionspliktens avskaffande : En studie om drivkrafterna som motiverar tandläkaraktiebolag att kvarhålla revision

This study seeks to outline the reason why public limited firms choose to bear the cost of auditing despite the annulation of legal requirements. The aim is to provide an overview and a better understanding of the decisions made by such firms. My research work focuses solely on the dentistry branch. Relevant data has been collected through interviews and adequate scientific theories are implemented to canvas and analyse the reality of auditing for public limited firms working with dental services.The background knowledge contains historical aspects and the importance of audit obligations together with the fact that the law no longer regulates these conditions. To begin with, the regulations were institutionalised in order to prevent financial and fiscal criminality and offence, in public limited companies.

ISO 14001 : En genomgång av SSAB EMEA Oxelösunds miljöledningssystem

Environmental issues is now taking a growing place in society and to ensure that companies meet public expectations and do their part in working towards a sustainable development, environmental management system is said to be an effective tool (Almgren & Brorson, 2009).This case study has examined a company's environmental management system in order to find strengths and weaknesses within the ISO 14001 system. The work was carried out using interviews, document reviews and analyzes in which the three main concepts control the report ; "daily work", "audit" and "environmental aspects".The results shows that the daily work looks different depending on where you are; in the production or at the office. The audit examined all documents related to the environmental management system and the study showed that the biggest strengths was the commitment and waste handling while areas such as environmental goals and management review needed improvement. As a result of the deficiencies identified, suggestions for improvements was proposed. The investigation of the routine of the environmental aspects showed an incomplete routine where the red wire from identification to evaluation was missing.

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