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438 Uppsatser om Audit qualifications - Sida 16 av 30

Fett osynlig? : En undersökning om representation av överviktiga och feta kroppar i två läromedel för gymnasieskolan

This exam paper has examined visual portrayals of overweight and fatness in two swedish upper secondary school textbooks, one in physical education and one in social science. The textbooks were analyzed in regard to numeral representation, interacting social categories such as gender and age, depiction in forms of activities and stereotypes and relation to context close to or far away from a swedish context. The analysis showed an underrepresentation of overweight and fat bodies in both textbooks, but the represention of overweight bodies in the textbook on physical education were nearly nil whereas in the textbook on social science there where representations of both overweight and fat bodies. Combined the both textbooks gave a representation of health and youth as not represented by overweight or fat bodies..

Reportrars användning av informationsresurser på en svensk dagstidning.

The purpose of this Master?s thesis is to examine the information needs of reporters at a Swedish daily newspaper, and see if they are met by the information resources provided by the newspaper. It examines if there are resources which are not used and why. The examination is based on Henczel?s model for information auditing.

Cherry Casino : - en kommunikationsgranskning

AbstractPurpose/Aim: The purpose of this paper was to identify the communication process at the company Cherry casino and see what opinions the employees had about it. Moreover, an evaluation of the used strategies was done and an analysis about what perhaps could be done to improve the attitude, communication and in the end the result for the company.Material/Method: The empirical material was gathered through qualitative interviews and theory application.Main results: The transmission of information regarding the regular work related information works just fine and the channels used are well chosen. But more large-scale information that deals with the company?s plans, strategies and targets is not handled in the right way. Neither is the respond.

Revisionsbyråers kvalité: en studie om Going Concern-varningar och anmärkningar på finansiell stress

Träffsäkerheten på Going Concern-varningar (GC-varningar) internationellt sett är låg, 40 procent, men enligt tidigare studier är den lägre i Sverige, under 20 procent. De fyra största revisionsbyråerna i världen, Big four, marknadsför sig med sin branschkännedom och flera studier pekar på att de har högre revisionskvalité än mindre byråer. Samtidigt finns det studier som visar att det inte finns någon skillnad på kvalitén mellan de fyra största och de mindre byråerna. Syftet med denna studie är att pröva om stora byråer har högre kvalité än medelstora och små byråer och om det finns skillnader mellan de enskilda byråerna inom respektive storlekskategori. Revisionskvalité mäter vi i form av GC-varningar och anmärkningar på finansiell stress (eget kapital understiger hälften av aktiekapitalet).

Samverkan mellan grundskolan och gymnasiets IV-program : ? en studie utifrån ett organisationsteoretiskt perspektiv

The aim for this study is to investigate how the cooperation between teachers from nine-years compulsory school and comprehensive upper secondary school is organized in a Swedish municipality, based on the formulation in the Swedish curriculum. My idea is to see how the cooperation is organized, when it comes to information about pupils who haven?t passed the qualifications to upper secondary school, especially in Mathematics.Lennart Lundquist?s basic ideas about the qualities of the one who is guided, in this case the teacher, underlie my study when it comes to the directions from the school board.I carried out my study in a Swedish municipality, where I interviewed teachers at two different compulsory schools and one upper secondary school. I also let the school board become a part of my study, as they received a minor questionnaire.The results of my study points out that there is much to be done when it comes to cooperation between the teachers from different school levels. The interviewed teachers points out that they lack knowledge about each other and they ask for more physical meetings to start cooperation.

Programvaruutveckling med visuell programmering i en pedagogisk tillämpning

In visual programming the developer specifies her code, using visual tools. Within the range of visual programming languages lay icon-based languages, form-based languages, and diagram languages.Mediator is a multimedia authoring tool that allows the user to create interactive CD-ROM presentations, dynamic HTML pages and Flash projects, without any coding or scripting. The user can create interactivity in her project, using event driven and icon-based visual programming, through a ?drag and drop? user interface. This report intends to determine some of the qualifications of a tool of this kind, as well as its limitations.The report is based on a case study, in which a smaller software application was to be updated using Mediator 9.

Informationskompetens och användarundervisning i en sydafrikansk universitetskontext

The purpose of this Master?s thesis is to study howuniversity librarians in a South African context relate to theconcept of information literacy. We investigated differencesand similarities in approaches to user education andinformation literacy. We have based our study on thefollowing research questions: What are the prerequisites foruser education at the University of the Western Cape? Howdo these prerequisites influence librarians' approaches toinformation literacy and user education at the University ofthe Western Cape? We have used a sociocultural theoreticalperspective and Hofstede's cultural dimensions in orderto pay particular attention to the cultural and social contextof user education.

En studie om barns vänskap : Gruppintervjuer i förskola och förskoleklass

AbstractThe purpose of this essay was to investigate what thoughts children in preschool and preschool class have about friendship. We also want to investigate what characteristics and which strategies they look for in friendship relationships.  To perform this study we used the following questions as a starting point. Which characteristics do children see as attractive in their cultures?How are friendship relationships affected in different contexts?Can one see a difference in the most important characteristics and strategies between the children in preschool and the children in preschool class? To answer our questions and to reach our purpose we have held group interviews with children in preschool and in preschool class.  We have, in our study, used published scientific literature to get an understanding of what has been presented in relation to this topic in the past.The result shows that the children in preschool and preschool class do differ in certain aspects but also have some similarities on ideas about friendship. Both preschool children and the children in the preschool class are highly competent and skilled at integrating with other children. What divides them is their ways to plan their friendship.

?Barnbibliotekarier är rätt kaxiga!?: några svenska barnbibliotekariers arbetssituation idag analyserade utifrån Pierre Bourdieus begrepp.

The purpose of this master thesis is to investigate how some children's librarians view their working situation. There is one main question and three subquestions at issue: How is the working situation of the children's librarians today described by agents on the library field? - Are children's librarians ascribed any value and has this changed during the last three decades'? - What is the apprehension of children's librarians and what qualities should they possess? - What is considered to be most important about work of children's librarians'? The thesis is based on qualitative interviews with children's librarians, library managers and library consultants. The interviews are analysed by the help of Pierre Bourdieu theoretical concepts; capital, habitus, field, doxa and distinction. Today, children's librarians are ascribed capital by their librarian colleagues because of their specialist qualifications.

Avskaffad revisionsplikt för småföretag : Konsekvenser och möjligheter för redovisningskonsulter och revisorer

Background for the research problems: Small companies are very important for the economic stability and development, something which the economic crises in recent years have underlined. Therefore it?s important to minimize administrative costs for smaller companies and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago.

Från Arenan till Arbetsplatsen : Om tidigare elitidrottares karriäromställning till annat arbete

Background for the research problems: Small companies are very important for the economic stability and development, something which the economic crises in recent years have underlined. Therefore it?s important to minimize administrative costs for smaller companies and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago.

Revisionsplikten - Byråernas förändrade utbud av tjänster

Syfte: I november år 2010 avskaffas revisionsplikten i Sverige för mindre företag. Med den utgångspunkten grundar sig studien i att studera och identifiera de nya förutsättningarna på revisionsmarknaden efter att revisionsplikten avskaffats.Metod: Uppsatsen är inriktad i ett kvalitativt perspektiv. Empirin som samlats in via personliga intervjuer utgår från teori om revisionspliktens avskaffande, från Europanivå till den svenska lagen, för att sedan mynna ut i en analys och en slutsats.Resultat & slutsats: Undersökningen påvisar att såväl större som mindre revisionsbyråer har haft kundförluster, men bara i enstaka fall och har inte påverkat byråerna i någon större utsträckning. Studien är för tidigt ute för att se någon radikal förändring. .

Energikartläggning av en livsmedelsindustri : samt förslag på energieffektiviserande åtgärder

This thesis concerns an energy audit of a food industry. The company's business consists of boiling and peeling shrimps, and producing mayonnaise-based salads. This type of work involves energy-intensive processes, such as steam generation, compression of air and refrigeration of large spaces. These needs are supplied with electricity. Furthermore, the industry is a major consumer of district heating, particularly for heating the supply air in the ventilation system.

Risk- och granskningshanteringsarbetet i större och medelstora börsnoterade bolag utan internrevisionsfunktion

Bakgrund: De stora redovisningsskandalerna inom bolag som Enron, Worldcom och Palarmat var startskottet för den epidemi som sedan kom att spela en stor roll vid förbättrandet av bolagsstyrningen bland aktiebolag världen över. Kraven på bolagen ökade att informationen som släpptes var tillförlitlig och fullständig. För att säkerställa detta togs svensk kod för bolagsstyrning fram som ett komplement till lagstiftningen berörande aktiebolag. Koden kräver ingen obligatorisk tillämpning i att implementera funktionerna utan har som krav att bolagen ska göra ett aktivt ställningsantagande vid inrättande av funktionerna i koden. En uppmärksammad punkt i koden är 7.4 där bolagen måste beskriva i sina årsredovisningar huruvida de anser sig behöva en granskningsfunktion även kallad internrevision eller inte.Syfte: Syftet med rapporten är att skapa en förståelse för vilka motiv de svenska bolagen med en omsättning över 3 miljarder kronor har haft när de valde att inte följa internrevisionsfunktionen.

Vilka blir effekterna vid införandet av BSC i en stor respektive en liten kommun?

How the running and controlling goes, vary on different municipalities, depending how the organization is constructed and what is being prioritised. There exist laws and directives which the businesses have to follow, but beyond this the organisations are quite free to prioritise and to decide what the best is for the community as a whole unit. The municipality has access to different tools which purpose is to help them running the organization as good as possible, so they can create a well-operated business. This is very important, regarding that the tax money should be spent in an effective way, and be able to do so it is required good and well-functioned system of control.A big change has happened when the instrument BSC (Balanced Scorecard) was introduced in certain municipality. In this essay the focus lies on two municipalities, Vellinge and Kristianstad.

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