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7383 Uppsatser om Auditor working approach - Sida 8 av 493
Activate Nyhamnen : a design proposal after Kongjian Yu's design approch
This thesis introduces Kongjian Yu?s design approach in terms of industrial heritage conservation in connection to transformation and urban design. The approach is examined respectively on two cases from China and USA. The thesis give a brief introduction to current achievement in conservation research and general profile of industrial conservation practice. Based on case and theory study, Yu?s design approach is carefully applied to an industrial area Nyhamnen in Malmö and a design proposal is produced.
En undersökning av projicerat ljus i inomhusmiljö
BackgroundToday a common approach to solve a complicated problem is to assemble a temporary workforce in order to solve the problem by working together within a project. One of the difficulties with working in projects is to maintain the planned budget. Working hours and costs are often exceeded. Many companies presume that any certain project will succeed, a presumption that leads companies not to anticipate risks involved in a project. In companies today there is seldom time for evaluation or moderation of a project, in order to have time for evaluation there is a great need for an adequate planning of the project.IntentThe intention with this study is to create a model for planning, budgeting and evaluation of projects within consultancy companies.MethodWith the help of interviews and discussions within the group Hamnar och Byggkonstruktioner at Sweco has evidence to present a proposal on planning, budgeting and monitoring been developed.ResultsA model has been developed to ease for consultancy companies to plan, budget, monitor and evaluate projects.
Uppdrag övervikt - hur arbetar BVC?
AbstractJerfström, M. (2013). Mission overweight and obesity ? how do child-care centers operate? C-thesis in Public Health. Faculty of Health and Occupational Studies.
Trafiklärare : ? ett komplext yrke som kräver en komplex och skräddarsydd utbildning -
Driving instructors education are since 2009 a comprehensive Yrkeshögskoleutbildning for three semesters of full-time study. This paper aims to shed light on what must and what can be included in a good Driving instructor education and proving a proposal for how this might look like. The goal is to create a new didactic approach to education. The result Is a ?ball didactic? approach to education.
En vän men ändå inte en vän. : ?En grupp distriktssköterskors beskrivningar av innebörden av att vårda patienter med svårläkta bensår.
AbstractBackgroundWorking in primary care with chronic leg ulcers is both time-consuming and difficult. There is a large category of patients with leg ulcers, that is expected to increase in a number of years, and many of them will probably come to a district nurse for help.AimThe aim of this study was to describe the district nurses' experiences of caring for patients with chronic leg ulcers in primary care.MethodThe approach was qualitative. The study was done with a phenomenological life-world approach. Seven district nurses working in primary care were interviewed. The phenomenological perspective focuses on the respondents? own life-world and has openness to the interviewee's own experiences.
Projektarbete som läroform : En kvalitativ studie av en förskolas projektarbete
The purpose of the study was to examine how teachers and children interpreted the project and understood its values. To this end, it was necessary to focus on four defining parameters which affect the investigation: structure of pre-school project work, content and delivery, the methods used by teachers during the project, which pedagogical documentation was used (and how), and how the project determined the approach, the curriculum goals and values. Using a qualitative approach, regular unsystematic observations were made over five days, during which three teachers, two pedagogues, two pre-school teachers, and one nanny from the same kindergarten were interviewed regarding children in three age groups: 1-2 years old, 3 years old, and 4-5 years old. The results of my investigation showed that the teachers were divided on how to apply the project as a working method. Children's active role in the pre-school project varied depending on the extent to which teachers adopted children perspective in everyday practice.
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.
Revision i elitfotbollsklubbar - En enkel bredsida eller ett skott i krysset?
The professional football clubs can today be compared with company with profit aim, but the difference is that they also want to achieve sporting successes. In ten years, the Swedish Premier Division´s turnover has more than doubled and because of the strong economic development the license of elite was introduced. The license of elite´s criteria means that professional football clubs must have positively equity and requirements on approved or authorized auditor. Most of the professional football clubs are run as a non-profit association and legislations for these are relatively unclear compared with limited companies. The purpose of this study is to create understanding for how the audit process is implemented in professional football clubs compared with a limited company.
Komponentansatsen : Från harmoniseringsprocessen som bakgrund till uppfattningen om nyttan och kostnaderna som effekter
Title: The component approach - From the harmonization process as a background to the perception of benefits and costs as effects.Authors: Elin Börjesson & Emma KarlssonTutor: Titti EliassonKey concept: Harmonization, Component approach and Benefit/CostBackground: With IFRS for SME's as a basis, the Accounting Board developed K3 which shall apply from financial year 2014. Upon introduction of the K3 companies will be forced to apply the component approach. When K3 with the associated component approach went out for consultation it resulted in a debate where some actors opposed the imposition of a requirement and not an option. It was questioned whether the costs with the component approach would be greater than the benefit of the implementation.Formulation of the problem: How is the introduction and use of the component approach seen by different operators from a benefit-, cost perspective?Aim: The aim of this essay is find out how the introduction and use of the component approach is seen by different operators from a benefit-, cost perspective.
Den rätta balansen : En kvantitativ studie om sambandet mellan faktisk, önskad arbetstid och hälsa
The purpose of this study is to examine whether there is any connection between working hours, desired working hours and the worker ?s health. The study also aims to investigate if there are any differences over time. Earlier studies have shown that individuals need a balance in their life between worked hours and free time. This balance seems to be important for employees if they want to lead and remain a healthy lifestyle.
Vision och verklighet - En fallstudie av hur biblioteket på Linnéskolan i Älmhult arbetar för att hjälpa eleverna nå upp till aktuella lärandemål
The purpose of this master thesis is to investigate if and how the school library in Linnéskolan in Älmhult is working towards the learning goals that can be find in the different school documents that are represented by the municipality of Älmhult. This includes goals for the school, for the school library and for the subject of social studies in the ninth grade. We also want to investigate if the school library helps the students to reach the learning goals and if there are any factors that can be improved in the school library. We have used an evidence based approach to define factors in the school library that can be improved. In the chapter that describes our theoretical approach, we have also discussed three different pedagogical theories; teacher-centered teaching, individual constructivism and social constructivism.
Projektplanering inom konsultföretag : en modell för planering, budgetering och uppföljning
BackgroundToday a common approach to solve a complicated problem is to assemble a temporary workforce in order to solve the problem by working together within a project. One of the difficulties with working in projects is to maintain the planned budget. Working hours and costs are often exceeded. Many companies presume that any certain project will succeed, a presumption that leads companies not to anticipate risks involved in a project. In companies today there is seldom time for evaluation or moderation of a project, in order to have time for evaluation there is a great need for an adequate planning of the project.IntentThe intention with this study is to create a model for planning, budgeting and evaluation of projects within consultancy companies.MethodWith the help of interviews and discussions within the group Hamnar och Byggkonstruktioner at Sweco has evidence to present a proposal on planning, budgeting and monitoring been developed.ResultsA model has been developed to ease for consultancy companies to plan, budget, monitor and evaluate projects.
Strategier för att reducera förväntningsgapet : Hur går revisorn, revisionsbyrån och professionen tillväga?
The expectation gap is the definition of the differences between what the interests expects from the auditor and what the auditor delivers. A number of studies have been done regarding the expectation gap and generally they point at the existence of an expectation gap.In our paper we want to discover and see how strategies are used in the process to reduce the expectation gap from three levels. The levels we treat are auditors, audit bureaus and the profession. We have chosen to examine the strategies used by the three levels to reduce the expectation gap to following interest groups, owners, management/board of directors, and creditors.The purpose with our paper is to create understanding about how auditors, audit bureaus and the profession use strategies in the process to reduce the expectation gap.With existing theories as ground we have construed and developed our own theory about which thinkable strategies the three levels can use.We have interviewed auditors, representatives from bureaus and a spokesman for the profession. In the examination we have used telephone interviews with questions based on our operationalization.
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.
INFORMATIONSSYSTEM FÖR PALLHANTERING : Pallet management software
BackgroundToday a common approach to solve a complicated problem is to assemble a temporary workforce in order to solve the problem by working together within a project. One of the difficulties with working in projects is to maintain the planned budget. Working hours and costs are often exceeded. Many companies presume that any certain project will succeed, a presumption that leads companies not to anticipate risks involved in a project. In companies today there is seldom time for evaluation or moderation of a project, in order to have time for evaluation there is a great need for an adequate planning of the project.IntentThe intention with this study is to create a model for planning, budgeting and evaluation of projects within consultancy companies.MethodWith the help of interviews and discussions within the group Hamnar och Byggkonstruktioner at Sweco has evidence to present a proposal on planning, budgeting and monitoring been developed.ResultsA model has been developed to ease for consultancy companies to plan, budget, monitor and evaluate projects.