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992 Uppsatser om Auditor competence - Sida 24 av 67
Göra plats - Om trängbodda barns vardagspraktiker
The essay examines through semi-structured interviews the experiences of overcrowded housing, as they are portrayed through the eyes of children aged 8 ? 14. Overcrowded housing has an effect on children?s school performance, general health and is often linked to less capacity for normal social consumption. Yet there seems to be little done in terms of interrogating children about how they perceive their situation here and now.
Employer branding i praktiken : - en fallstudie på ett tjänsteföretag
This essay ventilates the relatively new phenomenon employer branding. Due to societal changes, such as demographical and financial changes, the labour market in Sweden has changed. It is evident that an increasing number of organisations need to put more of an effort in their methods of attracting talent and retaining competence within the organisation. By a case study based on five interviews, the purpose of the study was to compare literature and practice to see how well they compare as well as how employer branding bring about different aspects of the effect. There was also an ambition to highlight aspects of employer branding considered important to have in mind when undertaking an employer branding exercise.
Bibliotekariernas arbete vid de publika datorerna ? Vad ingår och vad bör ingå i det arbetet?
The purpose of this master thesis was to study the librarians?assignment at the public accesses computers, especially howthe librarians perceive what their task is and what their taskshould be.In order to answer these questions a series of ten qualitativeinterviews ?inspired by the phenomenographic approach ?was conducted with librarians who were employed at smallpublic libraries in municipalities with 5 000 - 25 000residents in Sweden.The conclusions in the master thesis were that librarianshave both similarities and differences in how they perceivetheir tasks at the public computers. The most essential taskwas helping the user with information seeking. Thelibrarians also perceived that it should be included in theirduties to help users with the technical/practical issues at thepublic computers. Competence, time and assets were finallythree outlying factors which affected in what extent thelibrarians were able to help the users..
Förmågan till etiskt resonemang hos svenska auktoriserade revisorer : Tillämpning av Defining Issues Test
The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).
Penningtvättslagen : i bakhuvudet på revisorn
Uppsatsens syfte är att ta reda på enskilda revisorers uppfattning om penningtvättslagens eventuella påverkan på revisorns arbete och kundrelation. Dessutom undersöker uppsatsen enskilda revisorers syn på om de anser att de har förutsättningarna som krävs för att följa penningtvättslagen. Studien har genomförts med en kvalitativ undersökningsmetod. Fem revisorer med lång erfarenhet inom revisionsbranschen har blivit intervjuade och därmed bistått med sina åsikter.Enligt lag (2009:62) om åtgärder mot penningtvätt och finansiering av terrorism är revisorer skyldiga att granska och anmäla transaktioner som kan misstänkas vara penningtvätt eller finansiering av terrorism. Revisorerna är även skyldiga att ha god kundkännedom, vilket bland annat innebär att de skall göra noggranna identitetskontroller.
Förväntningsgapet : Ett verkligt problem?
Revision är en viktig del för att samhället och näringslivet ska fungera på ett tillfredställande sätt. Under flera år har avskaffandet av revisionsplikten varit ett omtalat och diskuterat ämne.Förväntningsgapet är ett annat ämne som diskuterats och engagerat människor inom revisionen. Förväntningsgapet uppstår när företagens och dess intressenters förväntningar på revisorerna inte överensstämmer med revisorernas arbete. Detta är ett problem som uppmärksammats under de senaste åren då det uppdagats flera olika företagsskandaler. Syftet med uppsatsen är att skapa en större förståelse för revisorernas arbete och vad som menas med begreppet förväntningsgap.
Age Management : En studie av olika organisationers förmåga att nyttja kompetens i alla åldrar
Vi lever längre, är friskare och både kan och vill jobba längre. Företagen och organisationer står inför ett ökande kompetensbehov. Vi inledde denna studie med tro och övertygelse om att en del av företagen skulle kunna utnyttja äldre medarbetare för att täcka en del av sina kompetens- och resursbehov. Vi önskade identifiera en del av de möjligheter och problem företag eller organisationer har och visa på goda exempel som fler företag eller organisationer skulle kunna ha glädje av.Vi har i studien tagit del av statistik, teori och praktiska exempel från olika företag som beskrivits på olika sätt i rapporter och artiklar. Vi har genom att intervjua tio (10) olika företag och organisationer funnit att det faktiskt förekommer ett mer utbrett Age Management arbete än vad vi hade föreställt oss, arbetsgivare ser allt mer till kompetens hos en person och allt mindre till ålder.Vi har funnit att ålder förstärks genom attityder, att "bli gammal" upptäcks inte automatiskt av en enskild person, ofta är det omgivning, arbetskamrater eller erbjudanden om seniorboenden vid 55 år som gör en person uppmärksam på att denne nu betraktas som "äldre".
Förväntningsgapets dynamik
Title: The dynamics of the Audit expectation gapIntroduction: The audit expectations gap is the difference that exists between what auditors and users of accounting information expects an independent auditor to do. Since the definition arose in 1974, much research has been done about the gap. What is relatively unexplored is how the gap changes over time within a country, and how it is affected by external events. This lack of knowledge has motivated this study.Problem: How has the audit expectation gap changed in Sweden, from the emergence of the definition until today? In which way have corporate scandals and legislative changes affected the gap?Purpose: The aim is to identify and create an understanding of how the audit expectation gap has changed in Sweden.
"Uti Hundrade år" : en studie om äldre i yrkeslivet
Bakgrund: Äldre blir allt friskare, vilket gör att de lever längre. Ålderdom är inte längre i symbios med sjukdom och död, utan med frihet och lycka. Då fler blir äldre i samtid ökar antalet pensionsavgångar i takt med att fler blir äldre och riskerar att skapa stora kompetensglapp i organisationer. Därför har senaste tidens debatter speglat diskussioner kring möjligheter att arbete längre då gårdagens yrkesliv speglar dagens pensionsålder. Syfte: Syftet med uppsatsen är att öka förståelsen för organisationers syn på kompetens samt för vilka metoder och strategier som används vid kompetensöverföring.
Kulturkrockar i skolan. : Hur kan pedagoger förebygga kulturkrockar i skolan?
The purpose with this essay is to contribute with knowledge on how pedagogues in Swedish schools can prevent cultural clashes between themselves and their pupils and between pupils from different cultural backgrounds.The survey is done with qualitative interviews with three pedagogues.The result shows the importance that the pedagogues are positive to cultural meetings and that they acquire intercultural competence. The result also shows that the interviewed pedagogues acquired competences through direct meeting with students and their parents, courses, lectures and literature.The conclusion of this essay is that if pedagogues obtain more knowledge about their own and other`s culture, it would prevent cultural clashes in school.I believe that if the pedagogue teaches his/her students that there are different ways to think in the world, fewer cultural clashes would occur between the students.Key words: culture clash, education, communication.
Kapitaltäckningsgarantier : Krav på avrop eller automatiskt utlösande?
If an enterprise lacks capital it might be in desperate need of capital contribution to avoid liquidation. One solution to restore the economic balance, is to construct a contract in which the enterprise ensures that capital contribution will be made on given conditions. The purpose with this thesis is to analyze different ways to establish such agreements.A capital contribution can be triggered by a call-off from the board of directors to the contributor, or automatically, when the shareholders? equity falls below 50 percent of the registered capital stock. In the literature, the latter is represented as the most adaptable.
Medarbetarskap ? en studie av medarbetarskap i en arkitektbyrå
Companies and organizations recognize the importance of collaboration to develop responsibility and ability of change in the workplace. The concept of collaboration was a relatively new idea in business in the late 1980s. In a Nordic context, collaboration is a traditional approach that companies use successfully for competition, survival and development. Collaborative organizational efforts cover management of committed people who can help companies achieve flexibility, customer loyalty, innovation and economic success on a challenging and competitive market. Many theorists believe that collaboration is the key to integrating technology, financial competence and innovation.
OPAC - på Märsta folkbibliotek
The purpose of this Bachelor thesis is to examine how user-friendly the OPAC of the Märsta public library is considered to be.Theoretical basis are HCI and Allwoods definition of usability. Issues are: Is the OPAC suited to its task? Is the OPAC user-friendly? How well does a user accept the OPAC? and What degree of competence is shown by users of the OPAC? The source material consists of six interviews in the form of .avi files. The method I have chosen is qualitative semi-structured interview form. The result is that, based on Carl Martin Allwood?s defini-tion and with exception for the using of help-resources, the usability of Märsta?s library OPAC can be considered less good..
Barnboksskrivande : - En kvalitativ studie om framställande ochpublicering av barnböcker
The purpose of this study is to investigate how a children's book is suggested to be prepared in order to be accepted for publication by a publishing house in Sweden today.My questions was first to clarify the concept of a "children's book". Secondly, to understand if there are any guidelines to follow regarding the design and illustration of a children´s book, and how to proceed with the best chances of getting a mauscript published.To answer the question, I have chosen to use a qualitative method containing questionnaire items involving eleven Swedish publishers of children's literature.My results show that children's books includes all literature that has an target audience of people between 0-18 years of age. The most important thing is that the book's material is appropriate to the target group's level of mental perceptions and emotional competence. The material which then is submitted to the publisher will need to be of the highest quality and the author must investigate a consistent niche in order to submit the material to a publisher..
IT-supporten i kommunala verksamheter: En fallstudie av Umeå kommun
The objective of this study was to examine how an IT department has been affected by the changes of increased local usage of IT, and how the usage have affected municipalities IT departments demands of IT support. In the study we explore how both the IT department and the IT support works by interviewing present and former employees at the local IT department. The current IT department have undergone a series of local changes over the last 20 years, the department has gone from only having internal users to getting the entire municipalitiy?s agencies of IT as users. It started with how the municipality began to dig down fiber optic cable in the middle of the 1990?s, and today has started to develop solutions as to how to meet the demands of future usage of IT.