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390 Uppsatser om Auditor Independence and Objectivity - Sida 16 av 26

Utbud, efterfrågan & jämviktskunskap : En kritisk prövning av ekonomiundervisningen i gymnasieskolan.

It has been roughly 86 years since Gunnar Myrdal?s book ?The Political Element in the Development of Economic Theory? was published, in which he declared economic thought and theory as being established by hidden ideological premises. As well as accusing modern economic theory of being the subject of a pseudo-scientific construct. As such, this study seeks to test Myrdal?s critical view on Swedish economic education in upper secondary school.

När kultur var i rörelse : Kulturbegreppets förändring under sextiotalet, speglad genom tidskriften Ord&Bild

The aim of this thesis is to analyse and problematize the concept of culture and its changes during the 1960s. By examining articles out of the periodical Ord&Bild 1962-1972, I show how an aesthetically marked concept, closely related to the concept of art, changes into an anthropological perspective where attention is drawn to the social, economical, political and ideological aspects. This change is viewed in relation to the works of three prominent cultural theorists from the 1960s: Raymond Williams, Marshall McLuhan and Herbert Marcuse.The change that the concept of culture undergoes can be illuminated in several ways. Epistemologically questions of art, its objectivity and relation to reality, are replaced by questions of the function of art and of its role as reproducing ideas and norms of a bourgeois society. Economical and social aspects are used as critical factors in discussing the role and conception of culture, a perspective that gives the discussion a political and ideological edge.

Objektivitet ? en ekonomisk fråga?: Urvalsfaktorer bakom inköp av utländska dagstidningar på svenska folkbibliotek

The purpose of this thesis is to describe and understand the existing factors behind the selection of foreign newspapers in Swedish public libraries. We wanted to study this subject because the political situation in many countries is reflected in the newspapers and can cause difficulties in the selection process. Examples of this can be how to avoid newspapers with political propaganda and with censored content. Another reason for our interest in this subject is based on our prejudice that newspapers from other countries are important for people with foreign background. To answer the question we have conducted qualitative interviews with five persons who are responsible for the purchase of foreign newspapers at four libraries.

Nyhetsjournalistik : En studie om Aftonbladets nyhetsjournalistiks möjligheter att leva upp till objektiv samhällsgranskning

The purpose of this study has been to find out what possibilities the journalists at the newspaper Aftonbladet have to live up to the proposed ideas and values that defines journalism, as well as how these values are presented to the readers. With this as a starting-point we have studied what kind of society Aftonbladet presents to its readers as well as how this society is supposed to work and also what it`s like. To be able to answer this question we have first researched through theories and earlier studies, literature about journalism, media science, semiotics, history and laws. With the help of the investigation we found fitting tools to perform the analysis. With the theory as groundwork we have, through the qualitative approach analyzed seven news articles from seven Aftonbladet newspapers during one week.Our study shows that the Afonbladet?s journalists have not been able to present occurrences in society in a correct and impartial manner - because they exaggerate insignificant details and neglect to show real attention to serious societal structures by using sensationalism, dramatization and a very superficial approach to the stories that they are conveying.

Sverigedemokraterna i skolan : En undersökning om mellanstadielärares förhållningssätt till Sverigedemokraterna i samhällskunskapsundervisningen

A majority of conducted studies connected to democratic socialization and the party-political education has primary affected students in higher education. In this study I intend to find out how primary school teachers handle controversial issues in social science connected to the political parties.  The Swedish Democrats are by many perceived as a controversial party and while the school?s mission is to educate students to think independently another mission implies that certain views are not to be uttered if they stand contrary to the basic democratic values. The aim of this study is to obtain knowledge in and about the teachers view on the dilemma between the more nurturing assignment versus the knowledge assignment and in connection to this how they approach the Swedish Democrats in the classroom. For further immersion the research treats the following questions:  How do teachers view their own role as intermediaries in democratic education?  How to teachers portray the Swedish democrats in education?The survey was conducted by using qualitative interviews.

Mellan beroende och autonomi. En fallstudie av biblioteken i Flisby och Lofta kommuner

The aim of our Master´s thesis is to investigate the development of the different libraries in the former communities of Flisby and Lofta during the former part of the twentieth century. We ask the following questions:How did the libraries in Flisby and Lofta develop between the years of 1905 and 1952?How can we understand the libraries? dependency of funding of different kinds? We have used case study as a method, and we have adopted a source criticism approach. We have mainly used our local archives and among other things we have investigated various sorts of protocols, annual reports, auditor?s reports and the accounts that were sent to the Board of Education.

Man måste fråga sig, vad är normalt och vad är inte normalt?: en kvalitativ studie angående yrkesverksamma tankar kring Aspergers syndrom, dess förhållande till högfungerande autism, diagnostisering och prognos

What compelled me to write this essay was the ongoing debate about DAMP/ADHD between mainly Eva Kärfve and Christopher Gillberg. The purpose of the essay was to ascertain whether there was a similar debate about Asperger Syndrome. My focus was on the causes of the syndrome, how Asperger Syndrome relates to high-functioning autism, how the causes of the syndrome are portrayed by the practitioners to those who have been diagnosed with it and their next of kin, how they view the prognosis of individuals with Asperger Syndrome and their thoughts about the method of diagnosis. To gather the material I have used semi-structured interview guides and qualitative interviews. Five interviews were carried out with six practitioners.

Är själv bäste dräng

In part this paper is a contribution to the ongoing Swedish discussion about our public structures. The discussion has picked up speed in the last years thanks to a government backed committee trying to come up with a suggestion to make our public sector more efficient. A big part of the debate is about the independence and work of our municipalities, what they should do, what they shouldn?t do and when the state should step in and take over. I make a theoretical investigation into one of these issues, the one about job creation.

Hej tidspress, hejdå välbefinnandet? : en studie av svenska revisorer

Tidspress existerar inom revisionsbranschen och vi vill genom denna underso?kning studera tidspressens pa?verkan pa? revisorns va?lbefinnande, om va?lbefinnandet tar skada. Syftet med uppsatsen a?r att fo?rklara hur tidspress pa?verkar revisorns va?lbefinnande och da?rtill utreda hur sambandet pa?verkas av olika revisor- och revisionsspecifika faktorer samt av revisorns professionsidentitet, organisationsidentitet och familjeidentitet. Fo?ljaktligen vill vi besvara fo?ljande fra?gesta?llning: Hur pa?verkar tidspress revisorns va?lbefinnande?Fo?r att besvara syftet och fra?gesta?llningen har en kvantitativ enka?tunderso?kning genomfo?rts.

Redesign av Vagabonds guideboksserieThe travelguides of Vagabond - Redesign

Todays travel trends go towards independence and self planning. If you need advice or help when performing your trip, there are several different series of guidebooks on the market and one of these series comes from the travel magazine Vagabond. This degree project concerns the redesigning of the travelguides of Vagabond, or to be precise: their cityguide over Istanbul. The purpose of the new design is to assure the resemblance between the guidebook and the magazine, as wanted by the Art Director of Vagabond Angelica Zander.Prior to the redesigning process preliminary studies that make up the fundamental ideas were made. Three other big titles of guidebooks on the market were analyzed, and in addition a great deal of focus ? considering the final purpose ? was put on the concept of magazine design.

Made in Taiwan: Om identitetskonstruktion i Taiwan

Taiwan's recent democratization seem to have rallied a wider support of the notion of a national identity amongst its citizens which in the year 2000 led to the election of the pro-independence party DPP and President Chen Shui-bian. Meanwhile, China insists on the "one country, two systems" formula, regarding Taiwan as merely a Chinese province, and continues to fight any Taiwanese initiative towards sovereignty. Through a narrative perspective, this essay analyzes the self-conscious national identity-building quest embarked upon by DPP and President Chen Shui-bian. The analysis consists of three parts. Firstly, a text-analysis of President Chen Shui-bian's speeches is conducted to examine in what way he enforces and legitimizes the identity-building-process through narratives.

En ängel och en demon. En idéanalytisk studie om tendensromanen En natt vid Bullar-sjön av Emilie Flygare-Carlén.

The purpose of this master?s thesis is to describe by a gender approach what ideas and values are expressed in the novel One Night at Bullar Lake and how they do coincide to a tendency. We also want to discuss authority and class divisions and how these can be connected to the novel and the author. Our final question is to examine in what way the voice of the female author is represented in the novel. To approach our material we use Yvonne Hirdman?s theories about the construction of sexes and Susan Sniader Lanser?s work about voices of female authors, as well as Horace Engdahl?s studies about the silent voice in literature.

Revisorn och penningtvätt : - En studie om hur revisorer tillämpar lagen om penningtvätt

AbstractTitle: Accounting and money laundering, a study on how auditors apply the law on money launderingDate:  May 29th 2013University: Mälardalens UniversityInstitution: School of economy, society and technologyLevel: Bachelor thesis in business economy, 15 creditsAuthors: Pavle Adasevic 910731 Oskar Hallberg 900508Advisor: Kent TrosanderKeywords: Money laundering, Law of money laundering, Auditor, ABLThe main issue:In 2009 a new law on money laundering was introduced. The new law aims to strengthen the monitoring and reporting of money laundering. In 2011 11,464 reported suspicions of money laundering, only four of them where from audits, how come there so few reports from the auditors?Purpose: The Purpose of the study is to show how audits apply the new money laundering law in their work.Method: The study was based upon qualitative method. Secondary data was taken from literature, articles and reports.

De internationella musikbolagens redovisning av immateriella tillga?ngar : Vad kan de svenska bolagen tilla?mpa i jakten pa? ra?ttvisande bild?

Purpose:The purpose of this study is to describe and explain the international music company reports of its intangible assets to examine whether similar methods can be applied to the Swedish market.Method:The study was based on a qualitative and abductive research approach. Collected data is mainly from secondary sources in the form of auditor approved consolidated financial statements.Conclusion:The Swedish music companies activate their intangible assets only partially or not at all, despite the fact that assets in the form of music catalogs, rights, contracts and advances are those that generate revenue for the companies. The study has resulted in a description of how the companies are doing on an international level with the IASB and FASB's regulation. With this report, we have found flaws in the way the Swedish companies prepare their accounts according to the current regulations. In the analysis, these shortcomings are highlighted and to what extent these international standards can be applied in the Swedish companies to take a step towards a more accurate picture and a harmonized and comparable accounting..

Om familjehemssekreterares handlingsutrymme i umgängesfrågor

The aim of the study is to describe social workers discretion when it comes to the relation between children placed away from home and their biological parents.The study describes how the social worker designs the contacts with the biological parents, for instance the extension for the actual meeting. The results are based on six interviews conducted with social workers who work with foster children. They have responded to questions related to the contact between children and their biological parent. The questions are based on eight vignettes. The contents of the vignettes show different conditions that affect the contact, for example age and foster care attitudes The results of the study have been compared to other previous research in discretion of the social worker and contacts between children and their biological parents.In summary the study shows that there is  high degree of independence for the social workers designing their work and that their level of discretion.

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