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1126 Uppsatser om Audit outcome - Sida 30 av 76

Utdelningar och utdelningspolicy i Sverige : En undersökning om utdelningar och utdelningspolicy bland de Svenska börsbolagen

The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).

Revisorns roll i familjeföretaget : företagarnas perspektiv

The purpose of this study explains the relationship between corporate governance and the auditor's role in Swedish family firms with the definitions micro, small and medium sized enterprises (SMEs) and how this relationship is affected by the firms strategy. The study is based on a survey sent out to 3000 Swedish SMEs, of which 280 responses from family firms could be used. Our findings showed that the auditor in the family firms didn?t have a specific role or contributed added value to the firm, and that the strategy didn?t affect the outcome. Furthermore, we found correlation between the perceptions of the auditor's role and added value depending on the family firms type of corporate governance.

U-137 svenskt politiskt och militärt agerande under kris

This bachelor thesis deal with the Soviet submarine U-137 and it's grounding inthe Swedish archipelago outside the city of Karlskrona and one of Sweden?slargest naval-bases. The actions that took place in October 1981 were specialbecause of the clear violation of Swedish territory. When the Swedish authoritieslater suspect nuclear armament onboard the crisis gets worse. In the thesis wehave examined the Swedish politicians and military and their behaviour duringthe crisis.

Det är svårt att vara mig? : Om skolelever som kategoriserar sig som högkänsliga

The aim of this study was to describe and analyze the problems caused by students that characterize themselves as highly sensitive. The issue of high sensitivity and other categorizations are fiercely debated in the research. This empirical study was conducted in light of literature about high sensitivity, pedagogies, and interview methods. The students answered questions about what makes them categorize themselves and how they believe that the categorization affects their learning and social development. They also responded to questions about what they consider appropriate measures to improve their situation.

Förskollärares syn på drama som pedagogiskt verktyg i förskolan

My goal in this study was to research how teachers with education in pedagogical drama think about drama and how to use it as an educational tool. The method I used to acquire the results was by interviews. In total I interviewed six different teachers which had some kind of education in pedagogical drama. This study revealed that all the teachers in some way used educational drama in preschool. The purpose with educational drama is to improve the children's fantasy, creativity, empathy, self-awareness and also their ability to co-operate with other children.

LVU i ett genusperspektiv : En kvalitativ studie om tillämpningen av LVU 3§ Lag (1990:52) med särskilda bestämmelser om vård av unga

The aim of the study learn about if the court assesses boys and girls on an equal basis, or if there are norms of gender constructed in society that appears in the Administrative Court of Appeal. And we want to find out how norms, in this field, are different between boys and girls. We used the judgments of the Administrative Court of Appeal and went through the descriptions of the girls and boys. What basis was used in the judgment of LVU, to do this, we used discourse analysis. We summarized all judgments and then described the outcome of each requirement in LVU, we categorized the results for three requirements, other socially destructive behavior, criminal activity and abuse.

Hur påverkas kolesterolvärden hos postmenopausala kvinnor med hyperkolesterolemi vid intag av isoflavonoider?

Sahlgrenska Academy at University of GothenburgDepartment of Internal Medicine and Clinical Nutrition3AbstractTitle: How does isoflavones in combination with soy protein impact cholesterol levels in hypercholesterolemic postmenopausal women relative to milk protein?Author: Emma Edberg och Emma NilssonSupervisor: Lena HulthénExaminer: Anna WinkvistProgramme: Dietician stydy programme,180/240 hpType of paper: Examination paper, 15 hpDate: 2014-05-26Background: Hypercholesterolemia is a major risk factor for cardiovascular disease and the number one cause of death among women in Western countries. Declining levels of estrogen at menopause could be a contribution factor. Isoflavones is a vegetable substance, with structural and functional similarities to the human estrogen. This is a potential reason for possible cholesterol-lowering effects.

Psykoterapeuters känslor i barnpsykoterapi

Studiens syfte var att undersöka samband mellan terapeuters känslor och behandlingsutfall. 27 terapier undersöktes, som ingick i forskningsprojekt på Ericastiftelsen; Erica Process and Outcome Study (EPOS) och Målprojektet. Terapeuternas känslor undersöktes med hjälp av självskattningsformuläret Feeling Word Checklist (FWC) och samband mellan skattningar och behandlingsutfall mätt med Children´s Global Assessment Scale (CGAS) undersöktes. Sex psykoterapier analyserades kvalitativt utifrån terapeuternas beskrivningar av terapin i regelbundet ifyllda formulär. Huvudresultaten visar att distans i terapins inledningsfas var förknippat med sämre utfall.

Låsanordning med induktiv laddning för elcyklar

This thesis has been adjusted because some parts are classified, some sentences might have been changed. Electric bikes are a convenient mode of transport, a good choice when long distances or tough slopes can be an obstacle.The goal of the project was to create a prototype on a locking mechanism with an inductive charger for electric bikes.The idea behind the project was to develop a user-friendly locking mechanism, where the bikes would be charged inductively when they were locked. To implement the project facts about induction, battery charging and locking devices was needed to be acquired. Circuits for induction charging were created and a lock device was constructed. A microprocessor was used to control the entire system.A prototype was designed with a locking device and an inductive charger fixed in a bike rack.The entire project became very wide which resulted in that not all of the parts of the project could be completed.

Värdelöst värdeskapande : En studie om co-destruction

The study proceeds from a phenomenom called co-creation. If value can be created, it is logic to asume that it also can be destroyed. This phenomenom has earlier not been applied to long-term relationships such as business to business. In a business relationship it is important to identify factors, that leads to co-destruction, to be able to prevent them from appering. The purpose of this study is to identify which factors leads towards co-destruction.The study have used theories from Echeverri & Skålén (2011) which has designed a model explaning the outcome of co-creation and co-destruction.

Bemötande av aggressiva patienter inom psykiatrisk vård - en litteraturstudie

Background: Most acts of violence in a psychiatric ward are directed towards the nursing staff. Aggressive behaviour often stems from feelings of frustration and powerlessness in patients while committed and therefore having limited liberties. To avoid an escalation of a hostile situation, it is important that the nursing staff applies the kind of encounter that will yield a positive outcome. Aim: The aim of this literary study is to elucidate the possible encounter the nursing staff can apply when encountering a hostile patient in psychiatric care. Method: The literary study is based on twelve scientific articles.

Den moderna kommunikationen : En rapport om instant messaging och hur det används av unga vuxna studenter.

This paper describes the development of a simulation model for the ambulance flow in the Västra Götalands-region of Sweden, and an analysis tool for the output of the simulation model. The aim of the simulation model was to be able to evaluate the outcome from changes in the ambulance operations, such as a reorganization of ambulances or an increase in intensity of the ambulance calls. This evaluation is meant to serve as decision support for the strategic planning of the ambulance operations. The analysis tool was developed to visualize the abundant geographical data produced by the simulation model in a meaningful way. The simulation model was validated against historical data which showed that the dispatch time for the highest prioritized ambulance calls corresponds well with historical data.

Ekonomistyrningens påverkan på MRP-implementering: en fallstudie av ASSA AB

The implementation of a material requirements planning system is a complex and demanding task. There has been much research into what factors are important in such implementations, but seemingly very little about the links between critical success factors and management control systems. This thesis attempts, through a case study, to answer the question of how management control systems affect the implementation of an MRP system in ASSA AB, a Swedish manufacturing firm. Data is primarily collected through interviews. Theory regarding implementation success definitions, critical success factors as well as management control systems is presented.

Studiebibliotekarier som pedagogisk resurs på folkbibliotek

The purpose of this thesis was to explore how Swedish librarians working with educational matters In Swedish: studiebibliotekarier experience his/her pedagogic work in the context of a public library. My intention was thus to reach an understanding of how they experienced their educational work. The following questions were asked: 1 How do the librarians experience the physical environment created for their students? 2 How do the librarians experience the co-operation with others involved in their work? 3 How do the librarians experience the formal task that he/she now is given? 4 How do the librarians experience their own pedagogic qualifications regarding the demands that are made upon them by the students? I have interviewed six librarians and incorporated theories on pedagogic roles in an educational context. I reached the conclusion that these librarians believed the environment to be important for the outcome of the students success with their studies.

Den fysiska inomhusmiljöns effekt på ettåringars sociala samspel

The aim of this study is to look at the environmental effect on toddlers? social interactions during free play in two older and two newer preschools. Furthermore, we would like to investigate four preschool teachers? thoughts about the indoor environment when it comes to toddlers? interaction during free play.Qualitative methods containing interviews of the preschool teachers and observations of the children during their free playtime have been used to help us reach our conclusions. In addition, our theoretical conclusions have been derived from both the sociocultural perspective and the environmental psychology perspective.Our results have shown that variations in the preschool environment are of importance in the outcome of toddlers? different social interactions.

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