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1311 Uppsatser om Auditing profession - Sida 6 av 88
?Arbetet handlar faktiskt om mer än att bara stämpla ut böcker och vara trevlig.? Arbetsuppgifter på svenska folkbibliotek 1990-2000 ur ett kritiskt diskursanalytiskt perspektiv
The aim of this Master?s thesis is to examine the profession of librarianship by studying tasks in Swedish public libraries. The method is a textual analysis of articles inspired by the critical discourse analysis of Norman Fairclough. The theory applied consists of the profession theory of Andrew Abbott and the gender theory of Yvonne Hirdman. The questions raised are: how do librarians speak about their tasks, which discourses can be constructed and how can profession theory and gender theory explain the result.
Revisionspliktens avskaffande : En studie om drivkrafterna som motiverar tandläkaraktiebolag att kvarhålla revision
This study seeks to outline the reason why public limited firms choose to bear the cost of auditing despite the annulation of legal requirements. The aim is to provide an overview and a better understanding of the decisions made by such firms. My research work focuses solely on the dentistry branch. Relevant data has been collected through interviews and adequate scientific theories are implemented to canvas and analyse the reality of auditing for public limited firms working with dental services.The background knowledge contains historical aspects and the importance of audit obligations together with the fact that the law no longer regulates these conditions. To begin with, the regulations were institutionalised in order to prevent financial and fiscal criminality and offence, in public limited companies.
En man bland många kvinnor : en studie om varför män väljer läraryrket i den tidiga grundskolan
The english name of this essay is ?One man among many women?. This essay takes its starting point in the situation today with few male teachers in the earlier years of elementary school. I have decided to look at the small group of males that actually started the education to become teachers and why they did it when the profession as teacher today is low-paid, low status and is a profession with a large dominance of female teachers. I have chosen to write about this because of the importance for the children to meet both men and women as teachers in the early schoolyears.
Strategier för att reducera förväntningsgapet : Hur går revisorn, revisionsbyrån och professionen tillväga?
The expectation gap is the definition of the differences between what the interests expects from the auditor and what the auditor delivers. A number of studies have been done regarding the expectation gap and generally they point at the existence of an expectation gap.In our paper we want to discover and see how strategies are used in the process to reduce the expectation gap from three levels. The levels we treat are auditors, audit bureaus and the profession. We have chosen to examine the strategies used by the three levels to reduce the expectation gap to following interest groups, owners, management/board of directors, and creditors.The purpose with our paper is to create understanding about how auditors, audit bureaus and the profession use strategies in the process to reduce the expectation gap.With existing theories as ground we have construed and developed our own theory about which thinkable strategies the three levels can use.We have interviewed auditors, representatives from bureaus and a spokesman for the profession. In the examination we have used telephone interviews with questions based on our operationalization.
Sin egen lyckas smed... :en kvalitativ studie om socialarbetares drivkraft för att stanna kvar i yrket
The purpose of our paper was to understand the motivators that kept the social workers within the profession. Social workers' have a profession that, to the greatest extent, means high working load and difficult problematic issues. On the basis of this starting point we asked us why so many social workers still choose to remain within the profession for several years. The purpose of our paper is to understand what motivates the social workers to stay within their profession. To understand which are the motivators, we decided to use the theory salutogeent perspective with Aaron Antonvsky's sense of coherence.
Revision : en bransch i förändring
Bakgrund och problem: Den 1 november 2010 beslutade regeringen att avskaffa revisionsplikten för småbolag. Lagändringen kring revisionen har diskuterats omfattande både före och efter reformen. Regeringen bedömde i sin utredning att förslaget om fri revision kommer att innebära att småföretagare kommer säga upp sina avtal med revisionsbyråerna, revisorer kommer att inrikta sig mot andra tjänster, rådgivning kommer få ökad betydelse och antalet revisorer kommer att minska. En annan studie, gällande framtiden, genomfördes och de kunde konstatera att branschen kommer att förändras i framtiden, nya krav kommer att ställas och revisionens roll blir mindre betydelsefull.Syfte: Syftet med uppsatsen är att beskriva och analysera hur aktörer inom revisionsbranschen ser på förändringen.Metod: Studien har utgått ifrån en kvalitativ metod i form av semistrukturerade intervjuer där personliga intervjuer genomfördes i tre olika revisionsbyråer.Resultat och slutsats: Samtliga respondenter har olika syn på att revisionsplikten avskaffades där de generellt kan se både det positiva och det negativa med reformen. De revisorer som ingick i denna studie upplever inte att reformen i sig utgör ett hot mot revisionen.
Medelmåttornas gymnasieskola: decentraliseringens inverkan på läraryrkets profession
Studiens syfte är att ta del av gymnasielärares upplevelser och erfarenheter av den decentraliseringsprocess som kännetecknade skolverksamheten under 1990-talet. Närmare bestämt undersöks hur läraryrket som profession kom att förändras utifrån faktorer såsom kunskapssyn, självständighet i arbetet samt möjligheten att stänga verksamheten gentemot extern kontroll. Studien är en kvalitativ intervjustudie baserad på åtta semistrukturerade intervjuer där samtliga lärare är verksamma på samma kommunala gymnasieskola. Resultatet visar att lärarna överlag anser att läraryrket som profession kom att påverkas negativt av decentraliseringens förändringar. Exempelvis kom den förändrade kunskapssynen att ge lärarna en mer handledande roll i klassrummet istället för rollen som kunskapsförmedlare.
?Å ena sidan, så är vi helt oumbärliga, å andra sidan så behöver vi ingenting? : En kvalitativ studie av hur fritidspedagoger upplever att deras yrkesroll påverkats av att fritidshemmet blivit en del av skolan
In the early nineties leisure-time pedagogic establishments moved in to school. The aim of the study is to try to find out how leisure-time pedagogues, who have been working for a long time, experience the moving of their establishment in to school and how this affect their practical work and their profession.The study is based on interviewes with four leisure-time pedagogues, who all have been working before?and therefore have experienced the time before?during and after their establishment moved in to school.These interviewes were recorded and later fully transcribed in preparation of analysis. Data was analysed with the help of the sociology of Pierre Bourdieu as a basis. Findings of the study suggest that the leisure-time pedagogues find it positive to be able to cooperate with teachers and other professional groups working in school, they explain how it enabels themselves to see pupils from a different angle and for others working in school to see pupils from a leisure-time pedagogue angle.Some of the pedagogues explain that they find it hard to work with big groups of pupils, or in small surfaces, which they did not have to do before their establishment moved into school.
Ensam - i fantasin eller i verkligheten? : En jämförelse av det ensamma? barnet och dess verklighetsflykt samt av karaktärsroller i Astrid Lindgrens "Mio, min Mio" och "Bröderna Lejonhjärta"
The english name of this essay is ?One man among many women?. This essay takes its starting point in the situation today with few male teachers in the earlier years of elementary school. I have decided to look at the small group of males that actually started the education to become teachers and why they did it when the profession as teacher today is low-paid, low status and is a profession with a large dominance of female teachers. I have chosen to write about this because of the importance for the children to meet both men and women as teachers in the early schoolyears.
Revisionspliktens avskaffande : En obefogad oro?
Since 1987 until November 2010, the entrepreneurs who choose to conduct its? company in the Swedish corporate form aktiebolag had no opportunity to evade or deselect the mandatory audit. The only choice that really was there to make was to which audit firm they would turn to and the Swedish auditor?s position was rather unchallenged. Today the circumstances are different and the small businesses have been given a chance to take charge of their own situation now being able to remove the auditor.
Frivillig revision - Vad avgör rekommendationen? : En studie ur revisorns perspektiv
Aim The aim of the thesis is to explain the factors that affect the auditor's recommendation concerning audit services to customers who are not subject to mandatory auditing.Background and problem In 2010 mandatory auditing for small companies was abolished. It is common for the auditor to provide recommendations re-garding whether or not a customer should chose to retain the audit. The question is which factors can explain the auditor's recommendation.Method and empirics This thesis uses a deductive approach with inductive elements and a combination of qualitative and quantitative data is used. The qualitative data consists of a pilot study and the quantitative data consists of a questionnaire survey. The analysis of the empirical data was performed using regression analysis.Theory This thesis applies an eclectic approach where the starting point is legitimacy, institutional theory, professional theory and decision making theory to develop a model.Results and conclusions The notion of the recommendation as well as the extent of the recommendations can be explained by factors related to the auditor's agency affiliation and the auditor's personal qualities..
Läsförståelse och läsförståelseundervisning i flerspråkiga miljöer : En fallstudie av hur fyra lärare i årskurs 2 och 3, i två flerspråkiga skolor arbetar för att främja och utveckla elevers läsförståelse
The english name of this essay is ?One man among many women?. This essay takes its starting point in the situation today with few male teachers in the earlier years of elementary school. I have decided to look at the small group of males that actually started the education to become teachers and why they did it when the profession as teacher today is low-paid, low status and is a profession with a large dominance of female teachers. I have chosen to write about this because of the importance for the children to meet both men and women as teachers in the early schoolyears.
Kan professionell skepticism användas för att förutse revisorers beteende?
Auditors have a big role in society. The question of auditor independence has been debated frequently after the financial crisis. Long auditor tenure with clients has both advantages and disadvantages so the question is hard to solve.One of the traits that are encouraged with auditors is professional skepticism. An important part of professional skepticism is the personal skepticism of the auditor. The purpose of this dissertation is to investigate if a high professional skepticism can increase auditor independence by increasing profession identification and decreasing client identification.
Det handlar om att höja statusen! : en studie om vad män som arbetar i grundskolans tidigare år tycker behövs för att få fler män att välja att arbeta där
The purpose of this study is to stress what experiences men working in the earlier school years share about being a minority group and what thoughts they have about why other men tend to avoid this profession.In this survey I have interviewed four male teachers in the earlier school years. In previous research it is claimed that men choose not to get a teacher training for the earlier school years partly because this profession is known to be dominated by women where it is difficult for men to feel at home. It is also claimed that teachers in training choose the later school years in order to focus more on teaching than looking after the children. None of the interviewed men sees it as a problem being a minority group, neither during training nor in teaching. What the men in this survey state as the main reasons for why other men do not choose to become teachers are the low levels of status and salary.
Den obeorende revisionen och god revisorssed enligt revisorslagen
Several industrial scandals, especially those about Enron and WorldCom, have lead to an intense debate about the independent audit and the independent auditor. A substantial part of the auditor?s income originates from counselling, and therefore the role of the auditor may be seen as double, and the auditor?s objectivity may be questioned. In the year of 2002, a new Auditors Act was legislated in Sweden. In the 21 § of the act, a model based on principles was introduced, to test the auditor independence in every single case.