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390 Uppsatser om Auditor Independence and Objectivity - Sida 12 av 26

Frihet under ansvar eller sann och opåverkad kunskap ? Trovärdighet hos källor och hur den bedöms av två användargrupper.

This essay is investigating what type of sources we trust, depending on how the information in these sources is created and provided. To exemplify, the sources Wikipedia and Nationalencyklopedin (the Swedish National Encyclopedia) were used, each one representing different approaches. The first is a representation of the collective intelligence, where anyone can contribute with their knowledge to the public ? freedom under responsibility. The latter represents peer-reviewed knowledge, desirable enough to have people paying for it? true and unaffected.Based on theories of source criticism, collective intelligence, expertise and the different generations of digital natives and digital immigrants, two focus groups were conducted and analysed.

Revision - hur uppnås god kvalitet i små revisionsbyråer?

Syfte:  Syftet med studien är att belysa och analysera hur revisorn arbetar för att eliminera risken för att göra väsentliga fel i årsredovisningen. Studien ska även beskriva och skapa förståelse för Revisorsnämndens och små revisionsbyråers arbete och ställningstagande till kvalitetssäkring.Metod: Utifrån ett hermeneutiskt synsätt och med en kvalitativ metod utfördes personliga intervjuer med tre små revisionsbyråer och Revisorsnämnden. Vid val av informanter tillämpades ett strategiskt urval. I studien har en abduktiv ansats använts. Slutsatser: Åtaganden för att god kvalitet ska uppnås i revisionen är revisionsprocessen, rotation på revisionsuppdrag vart sjunde år, tillämpning av analysmodell och etiska normer, FAR SRS:s kvalitetskontroller, internt kontrollsystem och kvalitetssäkring från RN..

Är vinkritik nonsens - En explorativ studie av vinkritiker och deras bedömningsprocess i en kluven industri

With increasing wine consumption and a growing assortment at available to Swedish consumers, there is an interest in understanding the decision making process of Swedish wine consumers. In this thesis the expert phenomenon is studied with respect to wine through wine critic reliability: grading objectivity, understanding the process of wine criticism and possible critic influence on consumer behavior. Two studies were performed; a qualitative in-depth session of interviews with industry connoisseurs and a quantitative analysis of 589 online wine reviews. Our results indicate that wine reviews are highly subjective and defy prediction through analysis of external variables. Critics are likely to judge differently based on what information they have at hand, suggesting that expectations affect grading.

Revisorernas oberoendearbete: hur ser det ut och vilka är
svårigheterna?

Ett av de viktigaste kriterierna vid revision är att den granskande revisorn agerar oberoende. Åsidosätts oberoendet kan det innebära negativa konsekvenser för revisionskvaliteten. Den här uppsatsens syfte är att beskriva hur revisorerna arbetar med oberoendet samt i vilka situationer revisorns egna etik och moral och klientens makt kan komma i konflikt med detta. Uppsatsen bygger på en fallstudie där tre auktoriserade revisorer intervjuats. Resultatet av fallstudien har visat att revisorer bedriver ett medvetet oberoendearbete men att det främst är det synliga oberoendet som stärks.

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.

Kvinnliga advokater och information, ett genus- och kontextperspektiv

The primary aim of this thesis is to examine female lawyers' relationships to information from different angles. The starting-point is that the legal information, retrieved from through different information sources, is not free from values and subjectivity. The commonly presumed objectivity of legal information is questioned, based on the fact that this kind of information has developed and changed historically in the context of, and in relation to, society. Another aim is to find out how the female lawyers experience their situation in a traditionally masculine working environment. Qualitative interviews have been carried out with seven female lawyers involving questions about their daily work about the sources that they are using.

I demokratins tjänst?- En komparativ lingvistisk textanalys av nyhetsförmedlingen i Dagens Nyheter och Dala-Demokraten av EMU-valet 2003

This comparative linguistic textstudy focuses on the relationship between a newspapers own outspoken political standpoint and it´s ambition of being an unbiased provider of objective information. This connection becomes particulary interestering in times of election when a newspapers role as provider of information is of great importance for the citizens. When a newspaper reports an event to the public, the reporter always has to choose from a small selection of possible linguistic forms when representing the story. Through linguistic analysis of these forms we can see that the final choice is often not a complete arbitrary one. We compared two daily newspapers, Dagens Nyheter and Dala-Demokraten, that stod on opposite sides in the Swedish EMU-elections 2003.

Design och implementering av ett webbaserat personalhanteringssystem

Quickmatch is a company that recruits students to other companies that need temporary workers. Today all administration is done by hand, which is very time demanding and therefore inefficient. Employees send assignment reports by e-mail about the working hours and breaks to the administration office. Since these reports are handled manually, there is a great need for an automated system that makes the company more scalable.The purpose of this work was to solve the defined problem, i. e.

Rysslands påverkan på den vitryska demokratiseringsprocessen

This thesis sets out to investigate three questions, first, how the Belarusian democratization process has progressed since the country?s independence in 1991 to the year of 2006. Second, how the relationship between Russia and Belarus has progressed during this time and third, if and how Russia has affected the democratization process. The study has been conducted through qualitative method, mainly using books and articles as sources of information. It has been found that the democratization process in Belarus has evolved in a negative direction ever since the presidential election of 1994.

Informationskvalitet: informationssökares syn på kvalitet

The aim of this thesis is to examine how different kinds of information seekers are evaluating information quality in the information flow online. To address the problem stated, qualitative interviews were carried out with a librarian as a reference person and a group consisting of journalists and scientists. The result of the study implies that the reference person is well aware of the strategies employed by her in the search process. However, the respondents are not aware of the strategies they are actually using. An explanation is the respondents lack of education in information seeking.

Samförstånd eller motstånd? : En jämförelse av uppbackningar i samtal mellan pojkar från teoretiska och praktiska gymnasieprogram

The aim of this examination paper is to investigate the use of linguistic feedback among male senior high school students. Two groups consisting of male students preparing for ensuing studies, and two groups consisting of male students taking vocational studies, was interviewed in four separate interviews. By comparing how these four groups used linguistic feedback in conversation noticeable differences has been identified. For example, the boys preparing for ensuing studies used linguistic feedback the most. Also, all interviewed groups used linguistic feedback the most when they agreed with each other.

Omedelbart omhändertagandeenligt 6 § LVU : -en granskning utifrån ett rättssäkerhetsperspektiv

The main purpose of this study was to examine how social workers interpret and legally practice the 6 § LVU (Care of Young Person´s Act) in regards to legal cer-tainty. The papers intention was to investigate and describe the legal scopes limits and deficiencies, linked to practical social work. The study was composed on a legal dogmatic method which implies to examine the law and its elaboration. The investi-gation was based on different court rulings of care of youths according mostly to 6 § LVU. Perusal and interpretation of the rulings have been necessary in order to clarify the issues.

Utveckling av internt Administrationssystem

This thesis work is executed at Business Unit Ericsson Test Environment (BETE), in Linköping. BETE is the department at Ericsson, which is responsible for the operation and maintenance of the company's Operations Support System (OSS). Their management system was outdated and they wanted it to be updated and it also required new features. The database needed to be replaced and the data migrated to a new database without licensing costs. The system also needed a part where employees could manage existing users.As a programming language PHP was chosen for its dynamic possibilities, platform independence and good support for database intergration.

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. .

Revision i elitfotbollsklubbar - En enkel bredsida eller ett skott i krysset?

The professional football clubs can today be compared with company with profit aim, but the difference is that they also want to achieve sporting successes. In ten years, the Swedish Premier Division´s turnover has more than doubled and because of the strong economic development the license of elite was introduced. The license of elite´s criteria means that professional football clubs must have positively equity and requirements on approved or authorized auditor. Most of the professional football clubs are run as a non-profit association and legislations for these are relatively unclear compared with limited companies. The purpose of this study is to create understanding for how the audit process is implemented in professional football clubs compared with a limited company.

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