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1489 Uppsatser om Audit profession - Sida 8 av 100

Avskaffandet av revisionsplikten - En studie av dess påverkan på bankers kreditgivning till små ägarledda företag

In April 2008 an official report, SOU (2008:32), was presented. In that report it was suggestedthat the statutory audit for approximately 96 % of the Swedish companies was to be abolished.The report suggests that the new regulations should apply to all limited companies thatare below two of three limits that have been suggested: a) a balance-sheet total of 41,5 millionSEK; b) a net turnover of 83 million SEK or; c) less than 50 employees. The regulations aresuggested to come into force July 1, 2010. According to the Swedish laws that regulate thelimited companies, Aktiebolagslagen 10:11, should all limited companies regardless of sizehave an chartered accountant or otherwise approved. The purpose of the audit is to create atrust towards the figures that the company shows and also to act as an assurance towards thirdparties (Collis, 2003; Strenger et al, 2008).

Programvaruapplikation som stöd vid granskning i Dimensions

AbstractThe control of quality standard ISO 9001 has made the internal audit to be experienced as police authority and paragraph control. Because of that, motivation for internal auditors is low. To counteract the experience, there is a possibility to integrate internal audit with improvements in company?s processes. Theory has shown that a qualified and competent auditor can provide information that can help the organization's managements to make the right decisions that will improve product quality and result in new customer contracts.An opportunity to observe an internal and external audit at one of the case companies gave rise to this study.

Ett livsfarligt yrke: En studie om motivation inom yrken med risk för hot och våld

The purpose of this study is to examine what factors that motivate people to work in professions with an explicit and inherent risk of threats and violence. By using a qualitative study and conducting in-depth interviews with eight security guards and doormen with experience from working at restaurants and nightclubs, the study could conclude that the interviewed security guards and doormen were motivated mainly by economic incentives and the social interaction that the profession entails. Status and riskiness of the profession did also, to a certain extent, contribute to the motivation. The professions' lack of advancement opportunities were frequently mentioned as the main reason to why one chose to leave the position, or consider the time in the profession as limited..

Är läraryrket en bortglömd profession? : En kvalitativ studie av styrreformernas påverkan på läraryrket

The study takes place in the capital of Sweden, Stockholm. It focuses on how the past reforms since the 90s have changed the teachers? occupation as a profession.The study is partially based on analysis of prior research and documents related to the thesis. The cornerstone of it is based on four immerse interviews carried out in three different schools. Two of which were private schools and the third is a municipal school.

Internal Quality Audits as an Improvement Tool

A large proportion of businesses around the world is today ISO 9001 certified and is consequently conducting internal audits on a regular basis. It has however not been possible to conclude that internal audits always add value to the organisation, despite the large utilisation of this tool. Some authors, e.g. Alic & Rusjan (2010) and Wealleans (2000), mean that there are possibilities that internal audits may be used as a value-adding improvement tool. This has led to the emergence of this master?s thesis.The purpose of the case study was therefore formulated to examine how internal quality audits can be made more effective and used as an improvement tool.

Rollen som intern kvalitetsrevisor för ISO 9001. : Hur synen och förväntningarna på internrevisionsrollen påverkar kvaliteten på interna revisioner.

AbstractThe control of quality standard ISO 9001 has made the internal audit to be experienced as police authority and paragraph control. Because of that, motivation for internal auditors is low. To counteract the experience, there is a possibility to integrate internal audit with improvements in company?s processes. Theory has shown that a qualified and competent auditor can provide information that can help the organization's managements to make the right decisions that will improve product quality and result in new customer contracts.An opportunity to observe an internal and external audit at one of the case companies gave rise to this study.

Riskabelt bruk av alkohol: Screening av riskbruksförekomst på plastindustri

Denna studie genomfördes under 2009 som en väsentlig del i ett projekt vid en plastindustri i södra Sverige och syftade till att identifiera personer som har ett riskabelt bruk av alkohol samt att få dem att reflektera över sina vanor. Samtidigt önskade företaget påverka sina anställda till en sund livsstil.I studien ingick 41 personer, 28 män och 13 kvinnor. Två validerade frågeformulär användes i studien, Hälsoprofil respektive AUDIT (Alcohol Use Disorders Identification Test). Det senare är särskilt framtaget för tidig identifiering av riskabel och förhöjd alkoholkonsumtion. Utöver detta togs blodprover för att analysera bl a CDT (kolhydratfattigt transferrin).

Välkommen till Vischan! : Gotlandsgården i Roma

Gotland is famous around the world for its unique nature. The agriculture here has always been an important source of income and part of the identity of the island. But today the profession has low status and hard to survive. How can the interest for farming be increased?Gotlandsgården is an investigation about how the agriculture could develop.

Etisk medvetenhet i systemutveckling. En fallstudie av systemutvecklarens ansvar i systemutvecklingsprojekt

Many professions, such as doctors and psychologists, have a long history of work practice which have resulted that these professions have created their own ethical guidelines. The IT profession, which can be viewed as a relative young and somewhat immature profession, have yet to accommodate any clear guidelines regarding ethics. It?s therefore imperative to create discussions regarding ethical actions to raise the ethical awareness and also create ethical guidelines. The development of the IT profession is moving forward at a quick pace and it?s important to understand that this rapid advancement is not only changing the profession but also changing the society and the environment.

Going concern utlåtande i revisionsberättelsen : En studie om svenska konkursdrabbade aktiebolag

In the beginning of the 21th century several successful companies filed for bankruptcy. These bankruptcies have been known as large accounting scandals and the largest scandals did Enron and Worldcom stand for. These bankruptcies arose without any warning signal from the auditors about the companies? financial problems and their inability to continue as a going concern. The bankruptcies damaged the reputation of auditors and broad criticism has developed at the auditors? inability to discover companies? financial problems and their unwillingness to reveal a going concern opinion in the audit report.

Människan och lärarprofessionen : En livsberättelse

The aim of this essay is to get a deeper understanding of a teachers' profession and to get knowledge of how earlier experiences can influence you as a teacher. I have interviewed a female teacher, Pia to get this understanding. As a tool to get the teacher's whole story I used the life story method. In her profession she is influenced by her own importance of security as a child.Her own needs of security has given her an deeper understanding for pupils like herself during the childhood; insecure and afraid. Her understanding for all kinds of behavior among the children has increased by her own experiences.The story shows that Pia is frustrated by the fact that she can't control her own working time.

Primärvårdsläkares uppfattning om sjukgymnastik: en kvalitativ studie

The aim of this study was to investigate physician?s view of physiotherapy in primary health care. Semi structured interviews were conducted with five physicians. The study was carried out as a qualitative context analyse study. The interviews were coded in categories independently by the two authors.

"Inne" är att vara ute? : Användandet av utomhuspedagogik i tio mellansvenska skolor

Gotland is famous around the world for its unique nature. The agriculture here has always been an important source of income and part of the identity of the island. But today the profession has low status and hard to survive. How can the interest for farming be increased?Gotlandsgården is an investigation about how the agriculture could develop.

En profession med mission Barnbibliotekariens yrkesidentitet

TitleThe profession of Children's Librarians. Identity and vocation.AbstractThe aim of this Master's thesis is to investigate the professional identity of Children's Librarians in order to contribute to a deeper understanding to the professions of librarians. This places the thesis in the field of Library and Information Science that studies the profession. The definition we use to understand profession suggests that all librarians take an active part in negotiating their professional role and library enterprise.Our empirical material consists of interviews with eight Children's Librarians. Using a qualitative method was the best way to gain an understanding for the participant's own experiences of their professional identity.

Pedagogiskt ansvarig : en kvalitativ studie om förskollärares tankar kring sitt pedagogiska ansvar

In the previous curriculum for the preschool Lpfö 98, the educational responsibility was documented belonging to all the team members. On the 1st of July 2011 a new curriculum was introduced to the preschool, Lpfö 98/10, where it is documented that the educational responsibility now belongs to the preschool teachers. According to curriculum experts at the Swedish school board this educational responsibility is not new, just a clarification of the preschool teacher?s educational responsibility.This study is a qualitative study and the purpose was to interview the preschool teachers about their thoughts concerning their educational responsibility. The purpose was also to examine if their educational responsibility has affected their role in the team at the preschool and if they believe that this has any significance for their profession.My result of the study shows that the educational responsibility of the preschool teachers now has been clarified and that they should take a leading role in the team towards the goals that are set for the preschool.

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