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328 Uppsatser om Auditor independence - Sida 7 av 22
Vision möter verklighet : Forskarrollen i relation till lärande för alla.
The purpose of this study is to investigate how the researcher experiences its role in real life in relation to the field of education and adult learning. The context of the study is the academic department of education and adult learning in Swedish institutions. This is a qualitative study, inspired by Grounded Theory. Data consist of interviews, texts from policy documents and reports. Both the aspects gender and context have been taken into consideration.
Socialt stöd till ungdomar med kroniska sjukdomar
Social support is important for adults well-being, quality of life and self-esteem. The nurse should respond to the patient's care needs, knowledge of social support for young people with chronic diseases is therefore important. The purpose was to investigate who or which ones provide social support for young people with chronic diseases and what social support contributes to. A descriptiv design where used. The literature search in the database Medline via Cinahl resulted in twelwe articles.
Revisorns oberoende: en undersökning baserad på tidigare verksamma revisorer
Revisorns oberoende har diskuterats lika länge som revisionen funnits i Sverige. Finansiella skandaler driver på diskussionen om revisorns oberoende och diskussionen drogs upp ytterligare efter Enron-skandalen i USA. Som revisor kan man ställas inför dilemman som kan hota oberoendet. När revisorer ställs inför dilemman måste de avgöra hur de ska hantera dessa situationer för att vara oberoende. Syftet med uppsatsen var att få konkreta situationer beskrivna där revisorer kan ställas inför dilemman rörande oberoendet, samt att skapa förståelse för hur man som revisor kan hantera oberoendeproblematiken.
Den eritreanska transnationalismen. En studie av den eritreanska diasporans engagemang i Eritreas utveckling
The ability of emigrants to contribute to their homelands through the sending of remittances has been intensely recognised in recent years. This is especially true for developing countries for whom this money is seen to be an important source of funds from abroad. Eritrea is often mentioned in terms of success in the way they have mobilised the capacities of their diaspora. Since the Eritrean independence in1993 adults in the diaspora have been asked to contribute two per cent of their income to the Eritrean state. They have also been asked to make other donations at times of need.
FN - i mäktiga staters tjänst En studie av hur FN påverkas av mäktiga stater
The United Nations is an important organization when it comes to international peace and security. Recent events in international politics, however, have brought about a widespread concern about the abilities of the organization. Powerful states have shosen to act outside of the organization to achieve their goals. They have furthermore a disproportionate influence on the decision-making body, the Security Council.The aim of this essay is to examine wheather UN can function productively as keeper of the international peace and security in the political climate of today, and to find out to what extent the powerful states harm the organization. I use a theoretical article, concerning states relations to international organisations, to analyse the acts of powerful states in UN.
Nationalismens betydelse i kriget i f.d. Jugoslavien : ? med fokus på Serbien, Kroatien och Bosnien och Hercegovina
The purpose of this thesis is to examine the role of nationalism in the former Yugoslavia conflicts, with focus on the most involved parts: Serbia, Croatia and Bosnia and Herzegovina. The conflict was characterized by extensive ethnic cleansing between all ethnic groups (Muslims, Croats and Serbs). This study looks at three different nationalism theories formulated by Ernest Gellner, Benedict Anderson and Thomas Hylland Eriksen through a case study of former Yugoslavia. When the president of former Yugoslavia, Josip Broz Tito died and the communism in Europe was brought to an end Yugoslavia went towards its disintegration. This is when nationalism and ethnic separatism begins.
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.
Vad kommer ett avskaffande av revisionsplikten att innebära?
Då avskaffandet av den lagstiftade revisionsplikten för småföretag är under utredning, är vårt syfte med denna uppsats att se vad ett avskaffande kan innebära för några utvalda intressenter..
Vad kommer ett avskaffande av revisionsplikten att innebära?
Då avskaffandet av den lagstiftade revisionsplikten för småföretag är under utredning, är vårt syfte med denna uppsats att se vad ett avskaffande kan innebära för några utvalda intressenter..
Kosovo - Självständighetens betydelse och möjligheter : En fallstudie i demokratiutveckling
The aim of this study is to examine the democratization process of Kosovo in the years after the countries independence was assured. Two central questions for the case study consist of whether a democratic improvement in the country has occurred and which factors, positive and negative, are present to further improve or impede the democratizationprocess. The study builds upon two central definitions, democratic states and democratization in order to gain theoretical background to be able to measure these two quite abstract expressions. A socioeconomic model is used to measure favorable or negative developments within Kosovos society and the findings of this model confirms the hypothesis of modernization theory, namely that increased socioeconomic development increases the chance of a positive democratizationprocess. There has been a positive democratic development aswell as socioecomic progress but since the nature of this study is merely descriptive and not explanatory, it doesnt make claims on the explanatory power of modernization theory.
Det etiska klimatets påverkan på revisorers val av förhållningssätt till sina klienter
Aim: Auditors objectivity is an obvious part of auditing, but there is doubts and hesitation in society today because of the corporate scandals that have occurred in recent years. Several researchers suggest that auditors actions and behaviors is connected to the ethical climate within the organization. A relationship that also affects auditors objectivity and independence. This thesis aims to investigate how the ethical climate influence auditors choice of relationship to their clients, by choosing a relational and close relationship or a transactional and distanced relationship. And if the client approach have an effect on the auditors objectivity.Method: A survey was conducted among 232 certified accountants in Sweden.
Närhet till Europa = Demokrati och marknadsekonomi? En jämförande studie av Estlands och Uzbekistans skilda vägar sedan självständigheten
The disintegration of the Soviet Union was a vast experience, not solely for the former members and inhabitants of the Soviet Union, but also for the rest of the world. This thesis examines Estonia and Uzbekistan's different experience with transition. By examining three different aspects of transition I seek to explain Estonia and Uzbekistan's different outcome of transition. Estonia has since their independence been fully aware of the process that started with their independence. They have reformed both the political and economic system, the industry is privatized, institutions democratic and Estonia is today a member of the European Union.
Val av revisionsbyrå : Vilka faktorer påverkar valet av revisionsbyrå i svenska aktiebolag?
Title: Selection of audit firm - Which factors affects the choice of audit firm in Swedish limited companies?Subject: 4FE03E ? Master thesisAuthors: Alexander Rosén & Martin KarlssonSupervisor: Magnus WillessonExaminer: Sven-Olof Yrjö CollinKey words: Audit firm, audit firm characteristics, client characteristics, limited companyBackground: In Sweden, the auditor is selected when the company has their annual general meeting. Following, the auditor?s task is to secure the quality of the financial information so the owners and other stakeholders can trust the information, which regards to the financial situation for the company and the CEO´s and board of director´s management. Since November 2010, private limited companies are free to use and have an auditor, but only if they fulfils the requirements that are regulated in ABL 2005:551.
Slopad revisionsplikt
November 1, 2010 the audit requirement in Sweden for small and medium enterprises was abolished, after many years of discussion. This essay aims to examine the effects of the abolishment of the audit requirement on credit. The intention is to draw conclusions about how the possible negative effects of the abolishment of the audit requirement could be prevented.The study has been made using a qualitative method to get a clearer and broader explanation that leads to deeper understanding. It includes an interview with creditors from one of the largest banks whose position represents a large group of lenders. In addition to the lender, two auditors with years of experience have been interviewed.Analysis of collected data has shown that there are both advantages and disadvantages of abolished mandatory auditing.
En revisors två roller : en studie av skillnader mellan professionella normer som granskare och rådgivare
En revisor kan inta två roller som granskare och som rådgivare. Den huvudsakliga revisorsrollen ses ofta som en extern granskare av sina klienters verksamheter och den som lämnar en slutgiltig bedömning av företaget. Därutöver finns ytterligare en roll då revisorn är engagerad i klientföretaget och bistår med tilläggstjänster i form av rådgivning gällande verksamhetens redovisning och bokföring. För att revisorn ska fylla sin funktion i samhället är dess oberoende och förtroende två viktiga grundstenar för professionen och revisionsbyråns storlek anses ha en viss inverkan på detta. En revisors två roller kan beskrivas som en balansgång mellan dennes granskningsroll respektive rådgivningsroll med en tyngdpunkt som utgörs av kärnan för revisorsprofessionen samt dess grund.