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3933 Uppsatser om Audit society - Sida 24 av 263

Har det skett en kvalitetsförändring i och med avskaffandet av revisionsplikten för småföretag? : Kvalitativ studie med utgångspunkt från tre intressentgrupper

Title:Cash is King ? or is it?Level:Final assignment for Bachelor Degree in Business AdministrationAuthor:Caroline Eng and Jessica HillbergSupervisor:Jonas KågströmDate:2011- 06Aim:There is a long tradition of trading the currency and the first coins can be traced back to Persia already 500 BC. With the modernization of society and the technological advances we have made in recent years, we are now using electronic payments more and more. We pay by card, Internet banking and mobile phone in addition to cash. The purpose of this paper is to follow Swedbank project "cash smart" and have it as a basis when we examine if we are heading for a cash-free society and what obstacles and opportunities there is for a cash-free society.Method:We have used a qualitative method to conduct interviews with two individuals involved in the project "cash smart" at Swedbank in Gävle.

Att bistå demokrati. En studie i hur svenskt demokratibistånd fungerar, utvärderas och lyckas.

This essay tries to explain how Swedish donor organisations are working with democracy in foreign aid. Three case studies of Sida, LO-TCO Biståndsnämnd and Rädda Barnen aims to give an overview of Swedish donor organisations, their work with democracy aid, evaluation and the problems with foreign aid. With Carothers theory of democracy aiding I analyse the success of Swedish democracy promotion, how civil society contributes to democratizaion and how democracy is measured.I find that Swedish democracy aid overall is successful due to a wider perspective of the term democracy. When democracy involves human rights it gives the donor a possibility to work with democracy promotion in a more extensive area and especially in the civil society. The essay stresses the importance of being subjective when evaluating and that one have to focus on the definition of democracy in each specific case.

Vem är ansvarig? : En samhällsvetenskaplig diskussion om utbrändhet

University of ÖrebroDepartment of social SciencesSociology, Contnuation Course, 61-90hp.Essay 15hp. Spring 2008Title: Who is resbonsible? A soceityscientific discussion about burnout.Author: Emilie FuchsAbstractThe purpose with this essay is to do a critical comparation between two different perspectives, burnout as an individual problem and burnout as a social problem. The first perspective states that the individual itself is responsible for her sickness while the second perspective states that the society and foremost the labour market should work in order to prevent people from beeing burned out. With that purpose in mind I want to enlighten and hopefully bring up the topic for discussion.The essay is based upon the following questions:? How can you sociologically understand the labour market of today?? How can you understand burnout in an individual context?? How can you understand burnout in a social context?By studying and reading four books, I have presented the two different perspectives of burnout.

Teknikens betydelse i en lärande miljö : Datoranvändandets betydelse i undervisningen för elever i åk 7 i en Stockholmsförort

We live in a society that is constantly developing and where technology is getting a more major roll. The school is a very important part of our society and should therefore develop in pace with the surrounding society. Having this in our thoughts we decided that our purpose for this case study should be to study the importance of technology in a learning environment for seventh graders in a specific school. To be able to find this out, we have used constructivism and sociocultural perspective on learning. We have gathered our empirical data for the study through participant observations and a focus group interview.

Kollegialitet och individualism : en identitetskonflikt i revisorers vardag?

The research of organizational structure and control in the audit profession suggest that there is a contradiction in that auditors should both nurture collegialities while they at the same time have their own responsibility for their individual development and career. This creates a competitive situation among colleagues who in return are expected to maintain a good social relationship and team spirit with each individual. Subsequently, being part of the collegiality and being highly individualistic, gives rise to a theoretical dilemma where these opposing forces are supposed to coincide with each other.The purpose of this paper is to create a bigger understanding of how auditors at major accounting firms can handle the conflict that arises. In order to explore this dilemma, we conducted a qualitative study based on an abductive approach. We have made seven semi-structured interviews from a localistic view.

Normföljare eller normbrytare? En studie av mangaserien Ranma ½ ur ett genusperspektiv

The aim of this Master?s thesis is to examine how Ranma ½, one of the most popular Japanese Manga series, reflects the gender system in society. We have chosen to make use of two different gender theorists to determine if Ranma ½ follows the gender norms of society or not. The theoretical framework is based primarily on Yvonne Hirdman's theory of the two basic principles: the principle of dichotomy and the principle of hierarchy. Judith Butler's theory of performative gender is used as a complement.

Revisorns oberoende vid fristående rådgivning ? det ständiga dilemmat

Revisorn anlitas för att ge ett oberoende yttrande som ska säkerställa pålitligheten i företagensfinansiella rapporter. Denna tilltrosskapandande effekt kan endast uppnås om revisorn görsina bedömningar och fattar beslut utan att låta sig påverkas av andra personers viljor ellerönskningar. Att revisorn är oberoende är särskilt viktigt i de fall revisorernas arbete påverkarintressenters beslutsfattande. Diskussionen kring revisorns oberoende i samband medtillhandahållandet av fristående rådgivning har debatterats flitigt. Vissa menar att denfristående rådgivningen medför positiva effekter på revisionen, medan andra anser att denborde förbjudas då den utgör ett hot mot revisorns oberoende och påverkar förtroendet förbranschen.

På vilka sätt kan stakeholders påverka EU? : En jämförelse av stakeholders påverkan på EU:s GMO policy och på ramdirektivet för vatten

How stakeholders can influence EU in global environmental politics and what consequences and risks this brings are heavily debated. Some scholars argue that civil society are being disenfranchised from the global political arena while others seem to find them having influence in areas where they normally shouldn´t have any influence. In this this paper I will compare the Europan Union policy on GMOs with the process in producing the Water Framework Directive using an analytical framework to study the level of stakeholder influence. Following the framework I will use two types of data namely NGO participation and Goal attainment. The data once summarized will be analyzed by using the methods of process-tracing and counterfactual analysis.My conclusions regarding both cases are that stakeholders, most notably, were able to influence policymaking in EU by using the internal revisions and by networking in smaller partnerships.

Ren eller oren revisionsberättelse : En kvantitativ studie om sambandet mellan revisionsarvodets storlek och ren/oren revisionsberättelse

Frågeställning: Påverkas en revisors benägenhet att avge en ren eller oren revisionsberättelse av revisionsarvodets storlek, om så på vilket sätt?Syfte: Syftet med denna uppsats är att fördjupa tidigare genomförd forskning inom detta ämnesområde, genom att undersöka om det finns ett samband mellan revisionsarvodets storlek och en revisors benägenhet att avge en ren eller oren revisionsberättelse, och i så fall på vilket sätt?Metod: Studien bygger på en kvantitativ metod där primärdata samlades in från databasen Retriever och omfattar 300 västmanländska mikroföretags årsredovisningar ifrån år 2009. I studien tillämpades även ett deduktivt tillvägagångssätt, vilket innebar att sekundärdata i form av etablerade teorier och tidigare forskning inom ämnet låg till grund för skapandet av studiens hypoteser. Efter insamling av primärdata sammanställdes datamaterialet i Microsoft Excel och därefter analyserades datan med hjälp av bivariat- och multivariat logistisk regressionsanalys i SPSS.Slutsats: I den bivariata logistiska regressionsanalysen återfanns inget signifikant samband mellan revisionsarvodets storlek och en revisors benägenhet att avge en ren eller oren revisionsberättelse. Däremot, påträffades ett positivt signifikant samband mellan dessa variabler i den multivariata logistiska regressionsanalysen.

Anmälningsplikt : Hur ser fyra revisorer på anmälningsplikten idag och hur ställer de sig till anmälningsplikten i förhållande till tystnadsplikten?

Title:Cash is King ? or is it?Level:Final assignment for Bachelor Degree in Business AdministrationAuthor:Caroline Eng and Jessica HillbergSupervisor:Jonas KågströmDate:2011- 06Aim:There is a long tradition of trading the currency and the first coins can be traced back to Persia already 500 BC. With the modernization of society and the technological advances we have made in recent years, we are now using electronic payments more and more. We pay by card, Internet banking and mobile phone in addition to cash. The purpose of this paper is to follow Swedbank project "cash smart" and have it as a basis when we examine if we are heading for a cash-free society and what obstacles and opportunities there is for a cash-free society.Method:We have used a qualitative method to conduct interviews with two individuals involved in the project "cash smart" at Swedbank in Gävle.

Offentlig konst och offentlig makt

The main purpose of the culture is to serve people and represent the people's social will and freedom. Culture does not exist in a vacuum but shaped and framed by political and artistic structures that are not neutral, and this is why the artwork itself cannot be an independent business. The public function of art can be understood as a defense of the ideals of democracy. But today, when political power is often replaced by hegemony, the role of art and functions are changing. How these changes reflect to the identity, reality and truth of society? What political functions are fulfilled when art becomes ?public?? The issue of democracy is linked question of people?s power in a democratic society where power is legitimized in social space.

?Jag är en vampyr? Om unga kvinnors identitetsskapande i det senmoderna samhället

The purpose of this Master?s thesis is to investigate if there might be a possiblecorrelation between young women´s fascination with the vampire narrative andtheir search for identity in the late modern age. With the help of contemporarysociological studies in the field of the late modern man and today?s youth culture,I?ve chosen to do qualitative interviews with eight young women in order to examinehow today?s society affects their process of identification. Lately we?ve been ableto see an enormous interest for books that deal with the vampire saga, and while thereaders are mostly young females, it brought me to ask the question why the combinationof teenage drama and vampires seems to be such a winning concept.We live in a time where most young females experience a lot of pressure trying to addup to the demands of society, and as the media keep producing images of youngwomen being thin and looking like supermodels, most teenagers feel a lot of pressureand anxiety trying to live up to such unnatural ideals that in the long run might lead tovarious health issues and eating disorders.As a result of this thesis I?ve found that the vampire narrative answers to some ofthe existential needs we have as members of a late modern society.

Värdegrunden i skolan : En kritisk studie av innehållet och arbetet med skolans värdegrund i en senmodern kontext

The purpose of this study is to investigate the content and work processes regarding the values written in the curriculum for Swedish high schools and compare it with theories regarding the individualized society and political moralism. After the clarification of the content in the values of Swedish high schools and the work processes that are supposed to give students fundamental understanding about them, I analyze and compere it to the theories that are presented in the study. The main questions of the study are the following: What kinds of values are found in the curriculum for Swedish high schools? In general, how do Swedish high schools work with the written values when focus have gone from education and learning to instrumental knowledge, results, abilities and flexibility?The result showed that the content and work processes regarding the values in Swedish high schools are purely instrumental and moralistic. Due to the fact, that the individualized society and the neoliberal ideology do not require reflection and real understanding regarding the values.

En åkattraktion till det förflutna : att bruka det förflutna för en upplevelse i samtiden

This essay discusses the use of history, and primarily how the current Swedish society perceives and uses the Viking age. The analysis is based on a literature study as well as a case study of the planned theme park in Fullerö north of Uppsala, Sweden. The aim of the essay is to understand the regional debate which arose in media regarding the planning of Fullerö Park and how it reflects the contemporary use of history. Research about the use of history has become increasingly common in recent years and deals with how history is actively being used in society in order to meet its existing needs. These needs varies among different groups and individuals and results in a multitude of usages, where the interests of the different actors may be contradictory.

Offentliga rum och utsuddade identitetsbegrepp : en resa mellan det virtuella och det fysisika i tid och otid

Trough a literature study based on both philosophic and objective fact this essay is taking off in the meaning of public space. It investigates how the information society and its virtual world are affecting the idea and use of public space in the city. The city and the actual world have developed from the traditional meeting between people while the virtual world is based on flows of information. The information flow has expanded through the Information and Communication Technique (ICT). ICT covers among others Internet, mobile phones and computers.

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