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992 Uppsatser om Auditor competence - Sida 12 av 67
IT-outsourcing ? dolda kostnader
Many corporations turn to IT-outsourcing to focus more on their core competence or to cut the IT-budget. There is one caveat, the costs presented at a first glance does not always present the entire truth. Instead the costs run deeper and so-called hidden costs exist beyond the contractual cost. Reducing these hidden costs may very well be crucial to the entire IT-outsourcing endeavor. However many firms are not aware of these costs and as such they have a reduced chance of success.
Analysmodellen ? verktyget för revisorers oberoende
Aim: The analysis model was introduced after several audit-scandals in order to enhance the confidence in the auditors? independence. Our purpose with this essay is to find out if the auditors experience that the stakeholders? confidence in their review of the financial information has increased as a result of the analysis model. We also strive to describe the function of the analysis model in order to give the reader a deeper understanding in this subject.Method: The scientific approch we have used in this essay is a qualitative survey method, in order to find out the auditors opinion and attitude regarding the analysis model and whether the stakeholders? confidence in the financial information has increased as a result of its introduction.
Sociala omsorgsassistenter : de "nya" omsorgsgivarna i en omsorgsförvaltnings "paradigmskifte"
Purpose: The primary aim of the study was to analyse and discuss how employees with a secondary nursing education describe their occupational character whilst working as well as the conditions for caring acts in a changing progress towards professionalism.Questions: What are the conditions to provide a high standard of care in this changing progress? What influence does it have on the occupational character ?Method: Critical case study and focus groupsConclusion: One of the central findings of the field study was the identification of two occupational identities; traditional and pedagogical orientated. These two occupational character traits are connected with different types of occupational competence and demands different theoretical knowledge. They also have different regards concerning the new title; social omsorgsassistent. A conclusion of the study is that a professional project of a non-specific nature is unable to stress the different levels of knowledge and competence that occupational identities have when one seeking professionalism..
Hur snabb tillit till ledare skapas i tillfälligt sammansatta grupper
Leaders in modern working life are confronted with frequent use of temporary groups. The purpose of this study was to examine possible reasons for swift trust towards leaders in temporary groups. The target group of the study was school employees. An opinion poll was carried out in the occupational group (n = 35) which made it possible to make statistical comparisons. The result showed that the following aspects were important for the development of swift trust in leaders: personal attributes, image related attributes, competence and experience, leadership and also social competence.
The existence of low balling on the Swedish audit market -A study of companies listed on the NASDAQ OMX Stockholm that voluntarily changed audit firm 2002-2010
Background and Problem: The lack of auditor independence is discussed being oneof the reasons to scandals such as Enron and HQ. A pricing strategy that has beendebated impairing auditor independence is low balling. To win a new client in atender process, audit firms supposedly offer an audit fee below cost and then increasethe fee the following years to recover the initial loss. The auditors? future financialinterest in the company due to the initial loss is by some believed to impair auditorindependence, which makes low balling in Sweden a relevant phenomenon to study.Aim of study: This thesis aims to explain if low balling exists on the Swedish auditmarket and if the size of companies affects the results of low balling.Methodology: To achieve the purpose of this thesis, a statistical study wasconducted.
Mellanchefens kompetensförsörjning
Syftet med detta examensarbete är att öka kunskapen om och förståelsen för hur behovet av kompetensförsörjningen på mellanchefsnivå inom tjänsteföretag i Ljusdal ser ut..
Konsten att tänka först och handla därefter : En studie om att utveckla yngre tonåringars problemlösningsförmåga
This study is about how to develop younger teens problem solving ability and their social competence. The study carried through by using a qualitative method, two observations and ten interviews. The observations where preparatory for the structured interviews. The respondents where pupils in a class were it is an ongoing project which purpose is to develop childrens problem solving ability and social skills with cognitive training and an empowerment based reasoning model that is called rahyab. Rahyab is a Persian word and it means path- finding.
Om värld och bevakning : en studie av en företagslednings omvärldsbild och dess samband med omvärldsbevakningen
Background: Increasing globalization makes companies more influenced than before by actors and factors in their environment. For some this has lead to a more dynamic and complicated business context. Therefore it is of strategic importance to understand what is currently going on as well as to have a general idea of what the future brings. Purpose: To contribute to a deeper understanding of how a corporate management can perceive its business environment and how it affects he gathering of business information from a strategic perspective. Realisation: In-depth interviews were conducted with all four members of the management in the studied company, Volvo Competence Center in Skovde, Sweden.
Arbetsmotivationens betydelse för engagemanget i en organisationsförändring
The purpose of this study was to examine the relation between self-determination theory and its three basic needs: competence, autonomy and relatedness, and commitment to change in an organizational change. Another purpose was to examine if the quality of the communication and the effects on the organization and way to work can predict commitment to change. Considering that organizational changes is very common today there is an interest to ease and improve the change process. The survey contained the scales Commitment to change scale and Basic need satisfaction at work scale and the participants were 39 office-workers who recently had gone through an organizational change. The result indicated that it?s possible to predict commitment to change from self-determination theory, communication and effects on organization and way to work.
Klienten som kunskapskälla : En kvalitativ studie om socialsekreterares kunskapskällor och kunskapsanvändning
The aim of this study was to describe and analyze how social workers working in social services using evidence based practice with special focus on the clients? experiences and wishes as source of knowledge in collecting information, assessment and decision. To get to the social workers experiences and descriptions we used a qualitative method with semistructured interviews. The empiric material of the study consists of eight interviews with social workers working in different social offices in different areas, in southern Sweden. The main result of this study was that social workers use clients? experiences and wishes differently in different parts of the investigations.
Att läsa är inte någon oskyldig aktivitet. Om synen på litterära tekniker, läsare och läsning hos tre samtida svenska poeter.
This Master?s thesis explores three contemporary Swedish poets? ? Lars Mikael Raattamaa, Anna Hallberg and Johan Jönson ? understanding of their work as a political activity. By using Jonathan Culler?s theory on literary competence and literary conventions as a theoretical tool for an idea analysis, the three poets' arguments for or against certain literary techniques, and their ideas about readers and reading, are explored and discussed. In what ways are established literary methods questioned by the three poets? In what ways are established theories on readers and reading questioned? In what way can their poetic work be regarded as political? As a background, the debate about poetry in Swedish newspapers and literary magazines is presented, as well as the common focus on readers and reading in social sciences and in humanities and arts.
Bedömning förr och nu : En studie i bedömning genom grundskolan
AbstractAimThe aim is that by using the curriculumcodes, analyze and compare four curriculums in physical education. The study begins in the elementary school introduction in 1962, and then makes three more strikes in 1980, 1994 and 2011.The questions that are addressed in this paper are,Which expression of competence code can be found in the different curricular?What are the expressions for performance code can be found in the different curricula?Is there any change regarding which code teachers use when they assess the students?Method As a basis, the four curricula Lgr 62 Lgr 80, Lpo 94 and Lgr 11 in physical education are used. These four curriculums are studied and compared for similarities and changes in the assessment uses comparative content analysis. A number of publications in the curriculum codes are used in the analysis of the curriculum.
Handledande samtal i förskolan : -kompetensutveckling eller akut problemlösning?
Preschool is a place that is continually undergoing change at a rapid pace and developing the skills of our educators is essential for their ability to keep up with these changes. Guidance conversations can be used as a vital tool for the educators competence development.The purpose of this essay is to investigate how educators, special educators and preschool principals think and reason about the use of guidance conversations in preschool.A qualitative method has been used in the shape of interviews with educators, special educators and preschool principals working within different districts of a medium sized city in the south of Sweden.These interviews revealed that the use of guidance conversations is often controlled by specific needs and is used when a problem arises amongst the children. There are many expectations on the special educators role in these conversations, one of which is the role of conversation leader with the purpose of guiding the conversation amongst involved parties and give them the tools they need to resolve problems by themselves instead of delivering packaged solutions..
Human Resource arbetets betydelse för lärande och kompetensutveckling inom två olika organisationer
Denna magisteruppsats handlar om vilken betydelse Human Resource arbetet har för kompetensutvecklingen inom två olika organisationer. Under senare år har relativt stora satsningar gjorts på personalutbildning och andra kompetensutvecklingsinsatser i arbetslivet. Forskning har visat att kunskapsproduktionen i samhället ökar ständigt och för att finna en lösning på detta har många företag valt att satsa på kompetensutveckling. Det bakomliggande antagandet har varit att det i allt högre grad är kunskap och kompetens än kapital som växer i framtiden. Därför bör såväl privata som offentliga organisationer satsa på kompetensutveckling både kortsiktligt och långsiktligt för att kunna möta de framtida kraven.
Världens äldsta yrke : Men vad innebär det att vara sexarbetare i Sverige idag?
This is a qualitative study inquiring ?What does it entail to be a sex worker in Sweden today?? Four female sex workers were interviewed in semi-structured interviews. Using methods for reflexive analysis, interpreting the interviews and their context theoretically through notions of Competence and Stigma, the results of this study shows that sex workers may be both competent agents and stigmatized. This informs the understanding of sex work, stigma and how learning, subjective room for action and social agency can be aggravated or hindered by stigma. The results are viewed in the context of Swedish legislation against sex purchase in relation to previous research which shows that said legislation is problematic.