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1489 Uppsatser om Audit profession - Sida 35 av 100
Energikartläggning av polishuset i Gävle : Åtgärdsförslag för ett minskat energibehov i fastigheten Gävle Söder 17:10
The objective of this work was to introduce measures to reduce energy and water demand at Gävle Söder 17:10. To succeed, this energy audit has been made. The work is based on collected statistics from the property owner Norrporten, measurements, literature review and through consultation with experts in the field. Two models, one for each building, have been created in the simulation program BV2 to estimate the potential of energy measures based on the collected information. The models in BV2 have been verified against the statistics of the energy consumption.With the help of calculations and simulations, seven cost-effective measures have been identified.
Säkrare arbetsmiljö på byggarbetsplatser : Hur brister på arbetsplatser borde åtgärdas för att kunna arbeta på en mer hälsosam arbetsmiljö
Work Environment problems on construction work sites are very extensive and discussed. The construction industry is one of the most dangerous industries in Sweden. The construction industry occupies about 290 000 employment (2009), and the investment was 250 billion SEK. This report will investigate the issues of the work environment and offer advice on how these can be measured and imporved. The study includes review and analyses of occupational injury statistics, interviews, inspections and audit and review of the literature.
En studie i RR 29 / IAS 19:s förändring och utfall
The pension audit has been a hot topic for the listed companies for the last years. New rules have been applied which have caused discussions and difficulties for the companies. EU?s ministry of council accepted the so called IAS 2005 Regulation on the 7th June 2002. This means that all companies listed on the stock market must follow IAS regulations in their consolidated accounts latest 2005.
A competitor?s reflections : reflections about competing in an international architectural competition: LE:NOTRE Student Competition - (re)discovering the emerald necklace of Colentina
In the profession of architects there is an element called architectural competitions,
where several architects compete in submitting the best solution for a certain task. In
this master?s thesis I am studying the competitor?s perspective of an international
architectural competition, while at the same time gaining experiences for my future
career as a landscape architect. The aim of this thesis is to through an introspection of
my own process examine a competitors view of the international architectural
competition and how to approach the difficulties concerning international competitions.
Through that I hope obtain experience about the international competition as part of
the profession of landscape architects and other involved professions. To examine a
competitor?s reflection of an international competition, I entered and competed in
LE:NOTRE Student Competition, a competition for students where the task was to
develop 25 kilometers of complex urban periphery along a chain of natural and artificial
lakes in Bucharest, Romania.
Verksamhetsstyrning : en fallstudie av en revisionsbyrås anpassning och förväntningar vid avskaffandet av revisionsplikten
This study examines how a company adapts its operating control when the environmental circumstances are changing. This is a case study with a qualitative approach which is based on interviews. The main purpose is to examine how an accounting firm adjusts its operating control in order to meet the abolishment of the statutory auditing. Another purpose is to describe how the abolishment of the statutory auditing will influence or have influenced the choice of measures in the balanced scorecard. The question this study aims to examine is: How do audit firms adapt its operating control in order to meet changes in the environment? This question lead to a second question which the study also aims to examine and is How is the abolishment of the statutory auditing influencing the accounting firms goals, measures and focus in the balanced scorecard? The conclusion of this study shows that the abolishment of the statutory auditing has had an influence on the balanced scorecard.
Revisorn och penningtvätt : - En studie om hur revisorer tillämpar lagen om penningtvätt
AbstractTitle: Accounting and money laundering, a study on how auditors apply the law on money launderingDate: May 29th 2013University: Mälardalens UniversityInstitution: School of economy, society and technologyLevel: Bachelor thesis in business economy, 15 creditsAuthors: Pavle Adasevic 910731 Oskar Hallberg 900508Advisor: Kent TrosanderKeywords: Money laundering, Law of money laundering, Auditor, ABLThe main issue:In 2009 a new law on money laundering was introduced. The new law aims to strengthen the monitoring and reporting of money laundering. In 2011 11,464 reported suspicions of money laundering, only four of them where from audits, how come there so few reports from the auditors?Purpose: The Purpose of the study is to show how audits apply the new money laundering law in their work.Method: The study was based upon qualitative method. Secondary data was taken from literature, articles and reports.
Energideklarationen : Uppfyller den sitt syfte?
Lärande är enligt forskare centralt för att åstadkomma utveckling och förändring med hjälp av coaching. Av den redan bristande evidensbas som idag finns för coaching, utgörs endast en liten del av forskning om detta lärande. Med anledning av detta gjordes en studie för att undersöka yrkesverksamma coachers uppfattningar om lärandet som sker i coachingprocessen, samt deras uppfattningar om coaching som profession. Urvalet bestod av yrkesverksamma coacher, certifierade av branschorganisationen ICF. Metoden som valdes var kvalitativa intervjuer.
Generalklausulen i 57 § Första stycket, punkt 4 Jordabalken och dess tillämpning med utgångspunkt i NJA 2011 s 27
Title: From inspectors to guides: how citizen journalism and participatory cultureaffect the professional identity of Swedish journalists (Swedish title: Från granskaretill guide: om medborgarjournalistikens och deltagarkulturens påverkan på svenskajournalisters professionella identitet).Number of pages: 44 (48 including enclosures).Authors: Towe Bengtsson and Matilda Källén.Tutor: Amelie Hössjer.Course: Media and Communication Studies C.Period: Fall 2011.University: Division of Media and Communication, Department of Informatics andMedia, Uppsala University.Purpose/Aim: The goal of this paper was to answer how citizen journalism andparticipatory journalism as well as an increasing range of information today haveaffected the professional identity and professional lives of journalists. In addition tothis, study how journalists today respond to these changes.Material/Method: The study is based on Deuze?s theories about journalistic ideals,Jenkins? theories about convergence culture, and on theories about professionalizationand de-professionalization based on Nygren, Wiik and Torstendahl?s theories. Thestudy is based on eight interviews with professional journalists, four employedjournalists and four freelance journalists. The results are analysed based on a broadtheoretical framework.Main results: The results of this survey show that the role of the professionaljournalist is extremely complex, with a strong ideological basis that fundamentallyinfluences the journalist's view of the profession and of him- or herself.
Gridens svar på överlevnad : -en studie om revisorers beaktning av fortsatt drift
An auditors? job is to review the company's figures and, as an independent part, give an accurate picture of its financial situation. Auditors have to relate to ISA where ISA 570 can be found and which deals with the going concern. The standard addresses a couple of factors that may be indications that a company can have problems with their continued operation. The problem is that ISA does not evaluate the events, which is more significant than others in the assessment, but it is up to the auditor to consider.The purpose of this paper is to describe the factors, which the auditor believes is more important than others in assessing the going concern and explain why it is so.
Utbrändhet - En litteraturstudie om utbrändhetsfaktorer bland sjuksköterskor
The aim of this literature study was to find out how nurses experience their work-situation and work environment and which the risk factors where. We also wanted to examine what kind of influence those risk factors had on nurses work satisfaction. This was done by the following question: What are the risk factors that can lead to burnout in work environment of nurses? The method was by critical examination of ten scientifically articles. The articles were critically studied by the criterions of Polit, Beck & Hungler.
Från mästare till kommunalarbetare : En undersökning om trädgårdsmästaryrkets status- och kompetensförändring under perioden 1920-1955
This study of literature from the period 1920-1955 has shown that the profession of gardeners in Sweden went through several structural changes in the early and midst 20th century. The gardeners knowledge, which used to cover the whole horticultural spectra, was due to that no longer appreciated or useful. Prior the 1920?s the gardeners, especially the skilled craftsmen working for the upper-classes, were the ones who led progression in the horticultural field forward and their qualifications were many and diverse. Due to many factors, such as low economic and social status, functionalistic style and the fact that the branch were rationalized and modernized in general, lead up to a point where the gardener of old no longer fitted in, in the much more globalized and modern world of the 1950?s. .
Vem väljer att bli bibliotekarie? : en studie över bibliotekariestudenter i Borås
This paper will portray the differences and similarities that exist between students whoattended the Swedish School of Library and Information Science in Borås.The study is based upon quantitative information gathered from a survey which wasdistributed to first-year students in Borås in the auturnn term 1994. A total of 77 studentsresponded to the survey.We also do a comparative study of the students at all the library programs in Sweden.This is partially based on the findings by a thesis prior to this one by the authorsSvalstedt and Österdahl.We found that the students in Borås differ mainly in their personal histories and backgrounds.When it comes to their attitudes towards the profession and educationalmatters they are similar. Further we found the same to be true in our comparison of thelibrary programs in total..
Ena dagen student nästa dag nyutexaminerad sjuksköterska
Background: Every year about 4600 nurses are examined in Sweden. The work as a nurse is responsible and she is often working under time pressure. Aim: To describe nurse?s understandings about her professional role during her first year after the examination. Method: Systematic literature review, where 10 scientific articles were examined.
Rosa flickor och blå pojkar ? fångar i vårt kulturarv och vår sociala miljö : en kvalitativ studie om upplevelser ochtankar kring genus ur ett pedagogperspektiv
The aim of this study was to understand how evaluations are implemented and used in procured nursing homes for elderly. Our methodological approach consisted of a single-case study research. The case in this study was Växjö municipality. Three procured nursing homes for elderly were chosen in the municipality as examples of implementation and use of evaluation. The method for retrieving empirical data and the analyzing of it was based on triangulation.
Revisionsplikten: förväntningar och aspekter från tre intressegrupper
Den internationella marknaden skapar ett behov för harmoniserade redovisnings och revisionsregler. Sverige har i mångt och mycket anpassat sig till internationella standarder och revisionsplikten är en i raden av föremål som är uppmärksammat för en debatt med Svenskt Näringsliv som företrädare. Med anledning av detta har det pågått en intensiv debatt om revisionspliktens vara eller icke vara för mindre aktiebolag. Genom att studera vad som hänt i England efter avskaffandet av revisionsplikten kunde vi göra jämförelser mot Sverige och få en förståelse för hur revisionsbyråer och deras klienter kan påverkas. Vi valde att göra en fallstudie med tre olika kategorier av intressenter för att få deras aspekter samt deras förväntningar utifrån problemet.