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4391 Uppsatser om Audit methods - Sida 18 av 293

?Närmast i tiden är det ju blåssidan som gått ned.? : En studie om musiklärares och rektorers syn på barns instrumentval och kommunala musik- och kulturskolors rekryteringsmetoder

The purpose of this study is, on one hand, to obtain an understanding of how children in municipal music- and culture schools choose instruments and what forms of recruitment methods they are subjected to, and on the other hand, how you can make them continue to play once they have begun.To acquire this information, I have interviewed five music teachers and two principals at municipal music- and culture schools in Värmland. The questions treated, among other things, what affects children?s instrument preferences, recruitment methods and what you can do to keep interest for the chosen instrument alive.The result of the study shows some apparent tendencies. Even though some of the instruments have trouble recruiting students and other instruments have trouble keeping them, the old methods, which obviously do not work in a satisfactory manner, are still being used. Instead, increased commitment at the occasion of recruitment, more group teaching which strengthens the social bonds through role models and a will to have the courage to change the organization when it does not work, is required..

Revisorers träffsäkerhet vid Going concern-utlåtandet med och utan vetskap om en lågkonjunktur

SAMMANFATTNING Under en pågående lågkonjunktur och i en värld med ett antal företagsskandaler färskt i minnet, väcks intresset för hur revisorerna bemästrar sin uppgift som bedömare av företags fortlevnad. Tidigare studier om revisorers träffsäkerhet vid bedömning av going concern visar att träffsäkerheten i Sverige är låg, jämfört med studier ifrån andra länder. Vårt resultat ger ytterligare belägg för en låg träffsäkerhet i Sverige. För att besvara vårt syfte har vår studie föregåtts av både ett kvantitativt och ett kvalitativt angreppssätt, då vi dels har genomfört en datainsamling och en informantintervju. Materialet som vi har utgått ifrån är 2075 respektive 1528 undersökningsenheter, där alla enheter är aktiebolag som gått i konkurs under perioden1 januari - 30 juni 2010.

Forensic Carving from Unallocated Space

Computer Forensics investigations have become more and more common while investigating IT-related issues. From experience, hard disks, USB thumb, memory sticks contains information that might be useful. Computer Forensics is regulary conducted by Police, Customs, Tax investigators but also within private companies and organisations. However, there are areas within the storage device that are not part of the organisied structure that a file system gives. The reason for that might be that the information has been erased by intention, a virus destroyed the file system and so on.

Styrd borrning eller konventionell schaktning : en jämförelse av två rörläggningsmetoder

This is a diploma thesis executed as a part of the examination of the educationalprogram Building engineer ? Construction management at Halmstad University. The aim of the thesis is to compare and evaluate conventional open-cut pipe-laying withhorizontal directional drilling. The thesis includes a comparison of the economic,environmental and time-based aspects of both methods and discusses which factorsthat determine the optimal choice of method.The study is mainly based on previous studies regarding the subject and oninterviews with professionals from the industry.A fictional project with five realistic cases of pipe-laying scenarios was compiled,sent to different companies for calculation, evaluated and compared. Our conclusionregarding when it?s suitable to use which method is entirely dependent on thespecific project.

Obligatorisk byråtotation : påverkan på revisorns oberoende och den finansiella stabiliteten

Till följd av det senaste decenniets företagsskandaler och kriser har diskussionen kring revisorns oberoende eskalerat. I och med finanskrisen 2008/09 har det påvisats att ett antal bolag ej erhållit oberoende granskning varför revisorns agerande har ifrågasatts. Eftersom det är av stor vikt att revisorn agerar objektivt och självständigt med avseende på tillförlitligheten till reviderad information diskuteras obligatorisk byrårotation som ett verktyg för att säkerställa revisorns oberoende.Syftet med studien är att undersöka hur obligatorisk byrårotation påverkar revisorns oberoende och vilka konsekvenser ett eventuellt införande av en dylik regel skulle innebära. Vidare behandlas byrårotations inverkan på den finansiella stabiliteten.Studien baseras på kvalitativ metod för att möjliggöra en djupgående förståelse för utvalda parters åsikter och synpunkter på en eventuell lagförändring. Intervjuer har genomförts med personer med stor inblick i revisionsbranschen.Studien visar att obligatorisk byrårotation skulle ha positiv inverkan på revisorns oberoende.

Olika vägar mot samma mål : En studie av elevers fonologiska medvetenhet i tva? klasser

AbstractThe overall aim of this study is to show how phonological awareness develops during the first school year and how this can be affected by different teaching materials and working methods. Two classes are compared in the study. One of the classes has digital teaching material and the other class has traditional teaching material. The study seeks to show to what extent there are differences between the groups? phonological awareness.

Transporter på väg - En studie över Sveriges lastbilscentralers metoder för att möta ökande drivmedelspriser

Background and problem: In the last few years the threat against the environment and especially the emissions of carbon dioxide has become increasingly debated. The government have set up a goal to lower the emissions of carbon dioxide with 40 percent until 2020 compared to the level in 1990. The emissions in the transportation sector have, in contrast to the total emissions, increased since 1990 and will continue to increase unless powerful control measures are implemented. The lorry centres have to use strategies to answer to these external threats which lead us to the two questions of this thesis: - What methods do the lorry centres use actively and which do they consider as the most important methods for fuel saving? - Are there any differences which methods small, medium and large centres considers as important? Purpose: The main purpose of this thesis is to examine which methods lorry centres use actively and which they consider as important for fuel saving.

Framtagande av kravspecifikation för standardsystem

There are several methods and models within the areas of software engineering on how to proceed during a software development process. For each of these methods and models there are benefits and drawbacks, depending on how you choose to look at them. A difference of principle between the different models is that they either advocate iterative development or not. In parts of software engineering one makes use of different methods depending on which is most fitting in a specific situation. There are several methods on how to recieve more qualitative data from the end-users during the requirement collection, but the reappearing pattern is still user centric participation, which means that the user participates more actively in part of or the entire development process.

Omvänd momsredovisning - Ur företagens perspektiv

Purpose: In order to curb the prevalence of undeclared work and to improve competi-tion within the building and construction business, reversed charge audit will from July 1, 2007 onwards be applied within the building sector. The new rules entail a consider-able amount of delimiting problems as regards both businesses and services.The aim of this essay is to study the rules as well as direct the light upon various consequen-tial delimiting problems. Furthermore, we will investigate what the effects are on the busi-nesses, as well as their view regarding this. Apart from this, we will also investigate who will benefit and who will be disfavourably affected, respectively, by the new lawMethod: The investigation has been conducted with a combination of qualitative and quantitative methods. Firstly, an opinion poll was carried out, directed towards Swedish construction companies, and this was then deepened using three interviews.Result & Conclusions: The essay demonstrates that the new rules have entailed more work to a varying degree for the companies.

När delar blir till helheter eller helheter blir till delar : En studie om olika läsinlärningsmetoder

AbstractThe present thesis examines reading acquisition. The aim of the study is to gain a deepened understanding of various methods used for reading acquisition, how teachers? are dealing with these methods and what aspects require special attention. The overall research question of the thesis is: How can one assess children?s future reading ability and identify a method that is appropriate to this ability? The overall aim leads to several more specifically addressed issues.In the theoretical part, different perspectives and theories about reading acquisition are presented along with different methods for how to work in order to facilitate reading.

Jämförelse av två mätmetoder för mindre gasvolym

Two different methods for measuring biogas production were used, gas meter and gasbags. The gas meters were electronic and counted each time a certain gasvolume passed through them. The gasbags collected the gas that hade passed through the gas meter until a manual measuring could be done. The two different methods gave the same result for a volume at three liters but for a volume around 0,2 liters they did not. Accuracy and precision for the gasbags was more exact than for the gas meters even if the method was difficult with a lot of different elements that could affect the result.

A comparison of transporters? paddle use when unloading pigs at slaughter

Today, pigs are moved on farm, between farms, between countries and to abattoirs. This movement of live pigs requires handling practices that are designed for the purpose. The objective of this study was to research the use of paddle in moving pigs, to investigate if there were different methods of paddle practice, explore the time efficiency of different kinds of paddle use and if there were any time variations in methods that varied in intensity of touch. This study was done on two Swedish abattoirs for a total of five weeks. A total of 22 transporters working at two different abattoirs where studied during unloading of pigs at the abattoirs.

Sämre tider lika med mer arbete? : En kvantitativ studie om hur komplexitet, risk och revisorns erfarenhet påverkar revisionsansträngningen i hög- och lågkonjunktur?

SammanfattningStudien undersöker hur revisionsansträngningen hos företag på Nasdaq OMX Nordic Stockholms listor, Mid cap och Small cap, påverkas under hög ? respektive lågkonjunktur genom att undersöka faktorerna:Komplexiteten hos företagRisken hos företag Revisorns erfarenhet Studien undersöker revisionsansträngningen genom revisionsarvodet under 2007-2009. Multipla linjära regressioner har används för att nå resultatet. Resultatet av studien visade att för samtliga tre undersökningsår var komplexitet signifikant, revisorerna ansåg att utländska dotterföretag var en faktor som påverkade revisionsansträngningen hos företag på Small ? och Mid Cap oavsett om Sverige befann sig i en hög- eller lågkonjunktur.

En studie i användbarhet: En kritisk analys av användbarhetsstudier i biblioteks- och informationsvetenskap

Usability studies are not a central field of research in library and information science. Although literature in library and information science treats the importance of usable user interfaces quite extensively, the literature does not significantly treat potential problems in measuring usability. The aim of this master thesis is to investigate, through a critical analysis, the methods used when conducting usability studies in library and information science. The critical analysis is based on potential problems in measuring usability identified through a literature review from the field of studies Human-Computer Interaction, the concept of usabilitys original domain. The material which is to be analysed, is chosen from one library and information science journal Journal of the American Society for Information Science and Technology.

Att förbättra elevers läsförståelse : Hur lärare undervisar elever för att eleverna ska nå ökad läsförståelse i årskurs 5

The purpose ot this study is to investigate how two teachers of fifth grade say they are working with reading comprehension in their teaching. Furthermore the aim is to investigate how the teachers' instruction in reading cmprehension expresses itself. The study was conducted from a teachers perspective and the questions that the stydy will answer are: How do two teachers in fifth grade believe they should teach in order to develop reading comprehension among their own students, and what methods, activities and materials are the teachers using in order to develop students' reading omprehension in the educational practise. The methods used during the study were interviews and observations. The observations were made in order to complete the picture from the interviews.

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