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1126 Uppsatser om Audit outcome - Sida 50 av 76

Avskaffandet av revisionsplikten, : Ur revisorns perspektiv.

Bakgrund och problem: Den 1 november 2010 avskaffades revisionsplikten för små bolag i Sverige vilket innebar att ca 70 % av alla aktiebolag i Sverige inte längre var tvingade till revision. Detta påverkade revisionsbolagens förutsättningar och vi frågar oss hur de har tagit sig an den nya marknaden där en stor del av deras kundstock inte längre är tvingade att revideras. Vi har kommit fram till dessa frågeställningar: Hur har slopandet av revisionsplikten påverkat och förändrat de små revisionsbolagens arbetssätt? Hur förbereder de sig för ett eventuellt förändrat gränsvärde? Syfte: Syftet med vårt arbete är att utifrån revisorns perspektiv belysa vilka förändringar den avskaffade revisionsplikten för små aktiebolag har medfört för de små revisionsbyråerna. Vi vill också belysa hur revisorns roll kan komma att förändras i framtiden om Sverige väljer EU:s maximal tröskelvärde för att slippa revisionsplikt eller att gränsvärdet förändras på annat sätt.

Energieffektivisering i flerbostadshus : En analys av ägarformens påverkan på arbetsprocessoch resultat

In Sweden the residential and commercial sector is a major user of energy, why the Swedish government has set a specific goal to half the energy usage in buildings by 2050, compared to 1995. The Swedish Energy Agency has therefore started the campaign ?Halvera Mera? to encourage demonstration projects that will show how to renovate in an energy efficient way, and in doing so prove that it is possible to reduce a building?s energy usage by half and still make a profit. These projects are intended to serve as good examples and give inspiration to residential owners to perform energy efficient renovations. To make sure that these projects serve their purpose, it is important to know what will inspire and what will impede a residential owner to invest in energy efficiency improvements.

Vilka faktorer påverkar beslut om förtida projektavslut? : En fallstudie av utvecklingsprojekt hos svenska industriföretag

Today many industrial companies invest a lot of resources on research and development to resist the tough competition on the global market. This leads to a high risk game when the companies start many development projects, with uncertain outcome where some of the projects have to be terminated prematurely. The main purpose with this study is to identify factors, both internal and external, that influence the decision to terminate projects prematurely in Swedish development projects. Factors mentioned in the literature will be compared with case studies on three Swedish industrial companies to demonstrate the most important ones when taking such decisions. First a literature study was made to identify basic terms, a general project model and factors affecting the decision.

Nu är det mål igen : En studie om målsättning hos innebandyspelare i herrlandslaget

The purpose of the present investigation was to identify how knowledge about goal-setting is developed and applied in practice of male players in the Swedish national floorball team, by using a qualitative methodology. Participants were 6 players playing for the Swedish national team. They were asked to respond to the interview questions in relation to their perception of setting goals for a successful outcome in sports, how their goal- setting process has developed and how they deal with goal setbacks and goal attainment. Results revealed that Swedish national players in floorball employed goal setting often for both individual and team goals in practice and competition. In addition, many interesting findings regarding the process of goal setting emerged in the result.

En jämförande studie av kalvuppfödningen på KRAV-anslutna och konventionella mjölkgårdar :

In order to investigate if the KRAV-regulations have any effects on the health and welfare of calves, KRAV-affiliated farms were compared to conventional farms with respect to calf management and outcome. The dairy calf has had a low economical impact during history. Even today the value of the calf is low and a lot of calves have a poor health status. The calf breeding is built on tradition and on the fact, that cheap antibiotics have made it possible to ignore, the recommendations about good hygiene in the calf?s environment.

Environmental work in preschools : three case studies in Uppsala

Environmental issues are global problems and they are a major challenge for any successful organizational business worldwide. Many challenges and opportunities emerge during the certification process of an EMS. Therefore it is interesting to contribute in understanding these emerging problems during this process.The aim of this study is to explore how the environmental objectives could be achieved at preschools in Uppsala, investigate the perceived challenges and opportunities and to identify the outcome of implementing the ISO 14001, Green Flag at such set up.A qualitative method is used and three Green Flag certified preschools, affiliated to the Uppsala Municipality and located at different geographical location were selected. A structured interview with the environmental representatives from the preschools and the municipality was completed. The so-called PDCA-cycle as a method of evaluating sustainable development and analysing the imperial data is used.The study showed that environmental certification constitutes a great challenge for the municipality of Uppsala.

Med den inre känslan som drivkraft - barnmorskors upplevelser av att förmedla trygghet och en god omvårdnad

The expectations of a successful outcome are great during childbirth. The overall objective of prenatal care and birth care is that midwives contribute in creating the most positive experience of pregnancy, child birth and infancy as possible. During the past 30 years there has been a significant increase in sectiofrequency both in Sweden and the rest of the Western world. More parents feel an overall insecurity when it comes to child labour. The purpose of this study was to describe how midwives experience the work of creating a sense of security and good nursing when meeting the expectant parents.

Upplevelsen av hot och våld : En kvalitativ studie med personal som arbetar på barn och ungdomspsykiatrisk akutmottagning

The aim of the study was to examine individual staff experience and management of threats and violence in the acute psychiatric department for children and teenagers in Uppsala. Previous research shows that the experience of threats and/or violence is individual, and that it is difficult to distinguish between these concepts. Research shows that it is particularly vulnerable to work in psychiatry when mental illness is a cause when threats and violence occurs. Threats and violence can result in different consequences for the individual. The study is based on qualitative interviews and the material was collected in the autumn of 2012 at Akademiska sjukhuset.

Våld- och kvinnoskildringar i TV-spel

ABSTRACTTitle: Violence and women representation in video games (Vålds? och kvinnoskildringar i TV?spel)Number of pages: 42Author: Karolin BodlingTutor: Göran SvenssonCourse: Media and Communication Studies DPeriod: Autumn 2005University: Division of Media and Communication, Department of Information Science, Uppsala University.Purpose/Aim: The aim is to investigate how violence and women are presented in video games and in game reviews.Material/Method: The study includes theories that consider violence and gender in media and video games. The material of the essay exists of two games and five reviews. The method that is being used is a content analysis. The games that are being analysed are Jade Empire and Grand Theft Auto ? San Andreas.Main results: The video games are often connected to brutal violence but the analysis of the game Jade Empire shows that it is possible to hve control of the violence in the games and that the player has a possibility to choose the outcome of violence.

Intensivträning i grupp efter knäartroplastik

Syftet med studie var att undersöka om intensiv knäträning i grupp kunde förbättra rörlighet, funktion och styrka i knäet efter artroplastikoperationen i jämförelse med sedvanlig rehabilitation. Interventionsgruppen tränade 2 gånger/vecka i cirka 14 veckor i jämförelse med kontrollgruppen som fick rutinmässig träning via primärvårdens sjukgymnaster. Interventionen utvärderas med Knee injury and Osteoarthritis Outcome Score (KOOS) och smärtskattning (Visuell Analog Skala) och funktionstest med modifierad Functional Assessment System (m- FAS), före operation och fyra månader efter operation. Resultaten visade att det fanns ingen signifikant skillnad mellan grupperna efter interventionen beträffande någon utvärderings parametrar. Resultatet visade en liten tendens (inte signifikant) för bättre rörlighet i knäet, mindre smärta och bättre funktion i det dagliga livet och bättre livskvalitet för interventionsgruppen.

Vad skola vi göra med litteraturen? : En studie av de nya styrdokumenten samt ett urval av läromedel och deras föreställningar om och legitimeringar av skönlitteratur i det svenska skolsystemet.

In this thesis I set out to study how the reading of fictional literature is viewed, legitimatized and operationalized in two educational domains: the recently revised steering documents that all Swedish teachers must relate to, as well as a selection of teaching materials designed for education in the Swedish language for upper secondary school. The teaching material I have studied has been recently updated in order to correspond with the new steering documents. I relate my analysis to previous research about the use of fiction in education, and I also combine my analysis of the two educational domains to see whether the underlying intentions of the steering documents have influenced the revision of the teaching material. The outcome indicates that the steering documents? previous focus on culture has diminished although a certain insecurity as to how to use the concept and deal with the issue of whose culture should be taught can be identified.

Människan som resurs

In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.

Comparison of real-time PCR assays for screening of meticillin-resistant Staphylococcus aureus

Staphylococcus aureus belongs to the normal flora. Many healthy people are colonized by the bacterium mainly in the nose but also on the skin and on other mucous membranes without showing symptoms. After damage to the skin, the bacterium can enter the wound and cause infections. Methicillin-resistant S. aureus (MRSA) is resistant to b-lactam antibiotics such as penicillin and methicillin.

Kommun och landsting - Vem har mest makt? : en kvalitativ studie om den samverkan som sker mellan dessa organisationer vid vårdplaneringar kring äldre personer i Sverige

This essay?s focus lies on the collaboration that takes place in hospitals and called a care-plan (vårdplanering) between the two organisations: Health-care (landsting) and social-care (kommun). According to the Swedish-law are these organizations responsible for the care of elderly individuals in Sweden. The aim of this essay has been to study closely this collaboration in order to see which partner has the most influencing power.This essay is of a qualitative character, which means that the results that are presented are based on six individual interviews with employees from the two organizations. The employees chosen for this essay all have job experiences from the collaboration that takes place during care-plans in hospitals.One of the main results of this essay has been that the two organizations are not equal collaboration-partners.

Hellre sjuk och mager än frisk och fet : En litteraturbaserad studie av kvinnors upplevelser under behandlingen för anorexia nervosa

BackgroundAnorexia nervosa is a growing problem in society and it is most common among women. It is a complex disease that affects both the mental and the physical health. The disease expresses itself differently from person to person, therefore, treatment should be individualized. Nurses need to gain insight into how patients feel about the treatment in order to understand their experience. Previous studies use statistical research to evaluate treatment.

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