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992 Uppsatser om Auditor competence - Sida 8 av 67

Emotionsreglering och stämningsläge som faktorer för högt och lågt risktagande i beslutsprocessen

The purpose of this thesis is to investigate the ways in which emotion regulation and mood affects risk taking when it comes to decision making competence. Emotion regulation is an essential part of the attachment process, the development of an autonomous self and functional stress coping systems. Research indicates that there is a relation between a distorted emotion regulation and some psychological disorders like depression, PTSD, anxiety disorders and borderline (or instable emotional personality disorder). There is a definite need to analyze the relation between emotion regulation and decision making competence since it is relatively unexplored. A digital questionnaire was distributed amongst the participants.

Sjuksköterskans arbete med Manchestertriage : arbetstillfredsställelse och kompetens

Background: Triage is the sorting of patients according to the severity of medical assessment. Triage has a long history of use in Anglo-Saxon countries but is a fairly new method in Sweden. Researchers have described the Manchester triage group method (MTS) and a literature review of the concept; working contentment and competence focusing on triage. Aim: The ambition with this study was to describe a number of triage nurses working conditions. The research questions were; working with MTS- does it bring work contentment? What kind of competence is needed? Method: Data was collected from 74 triage nurses by a questionnaire containing 37 questions and two questions provided the nurses the opportunities to describe their triage experiences.

PR-olitik: En fenomenografisk studie av konstruktionen av kunskap och kompetens i gränslandet mellan politik och näringsliv

The Swedish Public Relation industry has gone through a rapid growth in the recent decade. A peculiar, although perhaps not unexpected, development is that former politicians and politically employed individuals to a larger extent have been the subject of recruitment effort from the industry. Simultaneously there has been a public debate concerning the influence on Public Relations and Lobbying over the political agenda. The purpose of this thesis is to widen and deepen the discussion concerning Public Relations consultants. It centers on the individual consultants and takes their competence as the point of departure.

Utbildning och kompetens inom funktionshinderomsorgen : En jämförande studie av chefers och baspersonals reflektioner kring kompetens och utbildning

The study aims to describe, compare, and analyze how managers and basic staff in disability care reflects on education and competence in the organization and from an organizational context explain how the professionalization efforts can be understood at different levels of disability care. Highlighting these questions can stimulate discussion within this field when it comes to the evaluation of competence and skills of staff working with people with various disabilities, which is also sought after in society even more today. The study is qualitative and the result is based on five semi-structured interviews with managers and basic staff in disability care. The interview questions were categorized according to the concepts that are central in this essay: competence, training, professionalism and organization.The results show that there is some doubt about what a higher competence of personnel in direct contact with the users would mean. Among the basic staff uncertainty seems to be highest.

K2 eller K3 - Hur påverkas redovisningskonsultens arbete?

The purpose of this study is to illustrate teacher humor by critically examining it from an interpersonal- and humor communicative-perspective; and to discuss teacher interpersonal humor communication-skills in relation to the Swedish high school curriculum, collegial relationships and pedagogical aspects. The study?s empiric material consists of semi-structured interviews with six high school-teachers currently working at the same school, but of different age and gender. The interviews indicate that the informants all have developed humor competence, an interpersonal communicative-skill that allows them to use humor efficiently. Moreover, the result demonstrates that the teachers have various humor approaches but that they all use humor in the classroom for much of the same reasons.

Internal Control - Efficiency in the Audit Process

The purpose of this research is to examine the implications of the provisions in the Swedish Code of Corporate Governance (the Code) concerning auditor attestation of the internal control report. We will focus on how the auditors? augmented responsibilities will affect the efficiency in the audit process.Our research indicates that the main benefit from reviewing the internal control report is achieving more reliable internal controls, which results in greater prevention of misstatements in the financial statements. This will affect the efficiency in the audit process since the auditor can place more reliance on internal controls when performing audit procedures. This implies that the benefits of preventing misstatements could outweigh the efforts and resources spent on reviewing the internal control report..

Revisorers uppfattningar om ett strukturellt arbetssätt

Syfte: Studiens syfte är att beskriva och analysera erfarna revisorers uppfattning om ettstrukturellt arbetssätt i form av checklistor för både erfarna och mindre erfarna revisorer.Empirisk metod: Studien bygger på en kvantitativ metod i form av en enkätstudie utskickadtill alla Sveriges auktoriserade revisorer. Svarsfrekvens var 4,8 procent. Svaren analyseradesgenom Pearson korrelationsmatris, multipel linjär regression och t-test.Resultat: Resultatet visar en generell positivitet till checklistanvändande, dock är revisorersuppfattning att de är mer positiva till att de mindre erfarna revisorerna använder sig avchecklistor.Teoretiskt perspektiv: Applicerar teori om professioner, struktur och omdöme på revisorermed olika erfarenhet..

Med humor i verktygslådan : - en studie av lärares humorkommunikation.

The purpose of this study is to illustrate teacher humor by critically examining it from an interpersonal- and humor communicative-perspective; and to discuss teacher interpersonal humor communication-skills in relation to the Swedish high school curriculum, collegial relationships and pedagogical aspects. The study?s empiric material consists of semi-structured interviews with six high school-teachers currently working at the same school, but of different age and gender. The interviews indicate that the informants all have developed humor competence, an interpersonal communicative-skill that allows them to use humor efficiently. Moreover, the result demonstrates that the teachers have various humor approaches but that they all use humor in the classroom for much of the same reasons.

"De vet att jag läser, med de vet inte vad jag läser." Utbildningsledarskap som tillgång eller hot. Studerandes upplevelser av bemötanden på arbetsplatsen.

Over the period as a student at the Master's Program for Educational Leadership, I have learned thatsometimes the participants School?s management shows concern regarding the purpose of studyingat such a program. The curiosity of what that might devolve upon got me to immerse myself in theapproach to and attitude towards competence development within educational leadership.The essence of what I wanted to examine was how the students from the above mentioned Master'sProgram perceived the treatment they received from supervisors and colleagues and if it waspossible to explain the attitude that the participants in the study reported. I also wanted to examinewhat issues, related to competence development and leadership within the school system, highlightsthe treatment of participants in educational leadership.The results are based on questionnaires and interviews and are divided into four categories; thesupportive, the unaffected, the discouraged and finally a side category to explain how to handle thediscouraged?s lack of support.

Myndigheters prevention mot grooming : En kvalitativ studie om hur yrkesverksamma förhåller sig till preventivt arbete mot grooming och i vilken utsträckning de arbetar preventivt

The Internet has become an important communicational medium that involves the majority of the world?s population. One group in particular that uses the Internet is the youth. This in turn makes the Internet a viable source for groomers to exploit, where groomers are what you call grown men and women that have the intention to contact youths for sexual purposes, the process is called grooming. In Sweden, a law has been made available to criminalize this particular activity, but it should not replace the prevention.

Lyssna på mig! : Barn & ungdomar med funktionsnedsättningar vill vara delaktiga i möten med samhällets stödsystem

Children?s participation in their planning in health and social services is important. To make children?s needs more considered they need to be involved in the cision-making processes. Children have the ability to reflect.

Transkulturella möten inom mödravården : Barnmorskors egna erfarenheter

The purpose of this study was to look at the experiences of midwives in maternalhealth care encounters with non-european-born women and men, and to determine ifmidwives deem any special competence necessary to handle these encounters well.We gathered information by means of qualitative interviews and semi structuredquestions with eight midwives all of whom matched the inclusion criterias and gavetheir personal consent. Midwives from four district health care centers in Uppsalawere included. The interviews were transcribed and analyzed by means of qualitativecontent analysis.The results reveal the experiences from encounters with non-european patients to betwofold. On one hand the encounter is a positive, exiting experience with anopportunity to learn more about a foreign culture and exchange experiences. On theother hand complications can occur as patients may have unexpected expectationsregarding the health care, have great difficulties with the language or haveexperienced traumatizing incidents, all on top of coming to Sweden alone withoutrelatives.In the encounter with non-european-born patients the midwives consider it importantto have special competence in form of knowledge of other cultures and religions asthis provides a greater understanding of the reasoning behind the patients? decisions.Cultural competence is also important as it helps avoid inadvertently insulting thepatient during the encounter.The special competence held by the midwives has been attained from their basic andspecialist education as well as from self acquired experiences and interests.

Revisionens betydelse vid kreditprövning : Påverkan ur kreditgivares perspektiv.

Bachelor thesis in business administration with emphasis in accounting and auditing. Spring term 2011, Mälardalens Högskola.Authors:Jim Hansson, Filip Sahl and Pererik Sewerin.Advisor:Lennart Bogg.Key words:Abolition of mandatory auditing, optional audit, auditor, audit.Title:The role of audit in a credit review - impact from the creditor's perspectiveBackground:As of November 1st2010, auditing became optional for micro companies in Sweden. This leads to an opportunity for about 70 % of the joint-stock companies to choose whether or not to keep their auditors. Creditors are affected by this as they may receive a less trustworthy base to make a good credit review if many companies choose to proceed their accountings without the control of an auditor. Creditors have the option to require that companies are to be reviewed by auditors, while authorized accounting consultants may be a possible substitute as a quality control for the accountings.Purpose:The purpose of this thesis is to examine what impact optional audit has had in credit processes so far and look into alternative forms of reviews for businesses.Problem definition:? Does auditing simplify for the creditors in a credit review? ? Is there some kind of accounting that could be a substitute for the audit?Method:The study is qualitative in character through six interviews.

Revisorers legitimitet och skadeståndsansvar

In September 2008, a proposition to limit auditors? liability for statutory audit was launched by a Swedish Government official report. Auditors? legal liability in this respect has been joint and unlimited for more than 60 years in Sweden. By using a qualitative literature study method, this paper aims at discovering how the proposed change in legal liability affects the legitimacy of auditors in Sweden.

Bibliotekarie på 2000-talet. En studie av bibliotekariens förändrade yrkesroll och professionalism.

The aim of this Masters thesis is to examine the role of librarian in order to illustrate how the librarians work, how their competence and education have changed and developed during the last decade, and ultimately to see what the role of librarian looks like in the 21^st century. After describing the librarians work, competence and education in the 21^st century, we discuss whether or not the changes that have arisen during the last decennium have affected the possibilities for librarianship to develop into an accepted profession. The method of investigation is a qualitative analysis of printed sources. As a basis of the discussion and analysis Andrew Abbotts theory of professions is used. We also use Per Tengblads analysis model, which includes six important steps in analysing the professionalism of an occupation.

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