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1065 Uppsatser om Auditor examination - Sida 6 av 71
Min syster är särskild -upplevelser av att växa upp med ett syskon som har ett funktionshinder
AbstractGrowing up with a functionally disabled sibling can bring joy and positive experiences, but also complications. The purpose of this paper is to describe the experience of growing up with a functionally disabled sibling. I have chosen to focus the examination on how individuals with functionally disabled siblings believe they have been affected by their relationship to their functional disabled sibling and whether it has continued to affect them in adulthood.The examination was qualitative and conducted through interviews. The results showed that siblings of functionally disabled individuals tend to grow up with strong feelings of responsibility and anxiety that continue to affect them into adulthood. The investigation further showed that all interviewed chose occupations in care, and that they give great attention to relationships to others.
Den missförstådda lagen : En studie om revisorers obenägenhet att anmäla sina klienter vid ett misstänkt bokföringsbrott
Problemdiskussion: Under 2013 har Brottsförebyggande rådet lämnat statistik som visar att en fjärdedel av alla anmälda ekonomiska brott i Skaraborgsområdet är bokföringsbrott. En fjärdedel är en stor andel och borde undersökas mer ingående. Det är oklart hur många anmälningar som har kommit från revisorer under 2013. En rapport av Larsson (2004) visar dock att endast 1 % av alla anmälda ekobrott kommer från revisorer. Det finns flera studier som menar att anmälningsskyldigheten inte har haft någon effekt på förhindrandet av ekobrott då få anmälningar har kommit från revisorer.
En skattemyndighet : Balans mellan maktutövning och relationsbyggande
Background: Power by force and threats used to be the common way to collect taxes, but this procedure is today completely different. It?s now more about building a mutual relationship and with help of laws and controls steer citizens and companies to pay the tax they owe. Thus the way to collect taxes have changed over the years, the collecting of taxes aren?t a popular task to do.
Utomhuspedagogik : Pedagogers tankar och uppfattningar om utomhuspedagogik
Through a quantitative examination, 26 pedagogies in the pre-school activity answered a few questions in an enquiry about outdoor education. The purpose with this examination was to find out what pedagogies think and apprehend about outdoor education, and also if the "education plan" is in their minds during outdoor activities and if they see them self´s as competent in nature studies. They have also answered questions whether they think that they have good outdoor environment that stimulates children´s development and learning and if there´s any forest that they visit on regular basis.The pedagogies think that during time spent outdoor, it´s the motor skills that are best developed. All of the pedagogies mentioned above think that they need to get more educated in nature studies and also that pedagogies attitude towards time spent outdoors affect the children. They do not think about the goals and intentions of the "educations plan" all the time.
Vilka avancemangsfaktorer påverkar män och kvinnor att avancera på karriärstegen? : kvantitativ undersökning inom revisionsbranschen
Purpose: The aim of this bachelor thesis is to explain how advancement factors affect men and woman to advance in their careers in the accounting profession. Methodology: A positivist approaches and a deductive approach, with a quantitative method was used to obtain the results of the analysis. Theoretical perspective: The theory describes the career stages, audit assistant, approved auditor, registered auditor, manager and partner. Their responsibilities and what it takes to get there is explained. Theory section also describes the different advancement factors from a gender perspective. Empirical: The empirical material is based on a survey conducted in respondents who represent the five career stages. The collected data is then analyzed using statistical tests. Conclusion: The analysis shows that the identified career advancement factors that limit and stimulates the male and female auditors? career ladder.
Avskaffande av revisionsplikten : - Alternativkostnader som kan uppkomma för de mindre företagen
This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.
Utomhuspedagogik- det outnyttjade rummet
Through a quantitative examination, 26 pedagogies in the pre-school activity answered a few questions in an enquiry about outdoor education. The purpose with this examination was to find out what pedagogies think and apprehend about outdoor education, and also if the "education plan" is in their minds during outdoor activities and if they see them self´s as competent in nature studies. They have also answered questions whether they think that they have good outdoor environment that stimulates children´s development and learning and if there´s any forest that they visit on regular basis.The pedagogies think that during time spent outdoor, it´s the motor skills that are best developed. All of the pedagogies mentioned above think that they need to get more educated in nature studies and also that pedagogies attitude towards time spent outdoors affect the children. They do not think about the goals and intentions of the "educations plan" all the time.
Polisutbildningens vapenutbildning i Umeå : Finns behovet av en examinationsform med definiering innan agerandet
Syftet med denna rapport är att undersöka huruvida den praktiska examinationen inom ämnet vapen och taktik på Polisutbildningen vid Umeå Universitet skulle kunna kompletteras med en mer tillämpad examination i form av en upplevelsebaserad övning. Eftersom författarna genomgått större delen av den vapenutbildning som bedrivs vid skolan har det uppstått frågetecken över vad den nuvarande examinationen egentligen visar. Problemet har även påvisats ur vapenlärarnas perspektiv och det blev upptakten till denna rapport. Dagens examination bygger mycket på den motoriska inlärningen och att skytten rent precisionsmässigt skall kunna verka med tjänstevapnet, som i och för sig är viktig för ett säkert och bra agerande. Däremot tar den inte sikte på den identifiering och definiering samt det stresspåslag som alla är ingredienser i en verklighetsnära situation.
Ultraljud av karpus på häst : en metodbeskrivning
Lameness from the carpus is not unusual in the horse. Multiple soft tissue structures such as tendons, ligaments, the joint capsule and synovial structures can be the originating source. All these structures can be examined with ultrasound, although a description of a systematic examination method is lacking. That is ? which structures, what they look like in an ultrasound examination, how to look at them in the best way, and in what order.
Internet : en arena för kommunikation och lärande
This study is based on an examination of students? habits of using the Internet in formal and informal environments. The focus within this study is on what kind of activities students use the Internet for and how and if their teacher connect the students actual usage of the Internet to base the education in school on it. What we have discovered in this report is that the student in this examination uses the Internet as a tool for communicative and entertaining purposes. Though, the use of the Internet is different depending on which physical environment it is situated in.
Sederingsrutinens påverkan på resultatet av höftledsröntgen : en pilotstudie
Hip dysplasia is a common, inherited malformation of the coxofemoral joint that
eventually leads to osteoarthrosis. Several breeds of dogs are affected and the
prevalence varies between different breeds. As part of the effort to reduce the
prevalence of hip dysplasia and select dogs suitable for breeding, radiological
screening is performed by at least 12 months of age. Before the radiological
examination the dog has to be chemically restrained, sedated or anesthetized. The
sedation protocol used differs between veterinary clinics.
The impact of sedation method of the screening result for hip dysplasia has been
studied.
Säger en sak men gör en annan : En enkätstudie av ett försök med flexibla examinationsformer vid lärarutbildningen.
Den här undersökningen gjorde i samband med ett försök i lärarutbildningen, där studenterna själva fick välja examinationsform i en kurs. Dels fick de fyra olika examinationsformer angivna, men de erbjöds även att själva föreslå hur de skulle bli examinerade.Syftet var att undersöka hur studenterna såg på sin egen bedömning och examination, och hur de valde examinationsform utifrån detta.Som metod valdes att studenterna, efter att ha genomfört kursen med den examination de valt, fick bevara en enkät om tidigare erfarenheter av examinationer, om sin syn på dessa och på bedömningar, om vilka examinationsformer/aktiviteter de såg som mest nyttiga i sina egna lärprocesser, och om vilken examinationsform de valde och varför.Resultatet visar att även om studenterna såg examinationen som ett lärtillfälle och uppskattade möjligheten att fritt välja examinationsform, så valde de inte examinationsform efter hur de tillmätte olika former av uttryck/aktiviteter nytta i sin lärprocess. Bara två av de 119 studenter som besvarade enkäten valde att själva formulera sin examination.Snarare valde studenterna den examinationsform de ansåg sig ha lättast att formulera sig genom och få högst betyg i. Fokus för examinationen kom alltså att hamna där istället för på den egna lärprocessen, vilken ofta upplevs som desto mer frustrerande och arbetsam ju gynnsammare den är.I diskussionen tas upp frågan om huruvida det är bra om studenterna själva får välja hur de ska examineras, och hur man i så fall kan påverka dem att välja de examinationsformer som utvecklar respektive individ bäst..
Gymnasieungdomars känsla av sammanhang och fysisk aktivitet - finns det ett samband?: en kvantitativ studie
Background: Physical activity is important to sustain your health, but there are also other factors which can influence health. One of them is the degree of sense of coherence. Aim: The main purpose of this study was to examine if there existed a correlation between amount of physical activity and degree of sense of coherence (SOC) in adolescents in the northern parts of Sweden. This study also dealt with differences and similarities between and within the whole examination- group and subgroups. Methods: A SOC- questionnaire with 29 items, developed by Antonovsky, was used.
Bemötande vid gynekologisk undersökning : Sett ur unga patienters perspektiv
The aim of this study was to describe young women's experiences of midwives/ gynaecologists treatment in connection to gynaecological examination. A further aim was to achieve a better understanding of the factors that can form the basis of the experience of treatment. A qualitative study was performed in which the participants (N=10) was Swedish-speaking women aged 18-25 years, with experience of at least one gynaecological examination. Data were collected through semi-structured interviews, using an interview guide. The material was analyzed according to Graneheim and Lundman´s (2004) method for qualitative content analysis.
Revisionspliktens avskaffande : En obefogad oro?
Since 1987 until November 2010, the entrepreneurs who choose to conduct its? company in the Swedish corporate form aktiebolag had no opportunity to evade or deselect the mandatory audit. The only choice that really was there to make was to which audit firm they would turn to and the Swedish auditor?s position was rather unchallenged. Today the circumstances are different and the small businesses have been given a chance to take charge of their own situation now being able to remove the auditor.