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3339 Uppsatser om Auditors role in detecting fraud - Sida 53 av 223
Ökad frihet under ekonomisk begränsning: en studie av hur några polska folkbibliotek har påverkats av landets övergång från kommunistiskt till demokratiskt styre
This thesis aims to study the impact of the transition from communism to democracy on the public libraries in Poland. The central areas of study are changes in: the organisation of the public library system, the role of the public library in society, the librarian's daily work and job situation and collection development. The thesis is based on qualitative interviews with public librarians, public library managers and researchers in Warsaw, Torun and Gdansk. The theoretical background consists of chapters outlining thoughts on democratic and communist library ideas and public libraries' responses to a changing society. The results show that the public library system has been affected by two major decentralisation reforms in Poland, leaving the libraries in the care of local governments.
En levande stadskärna? :
This essay wants to give the reader a glimpse of a planner?s situation in the development of different commercial establishments in a town. What they are influenced and directed by and also how these commercial establishments in the town borders effects the commerce and the life in the town center. This essay doesn?t declare to bring up all possible aspects concerning the planner?s role regarding these commercial establishments in the town borders.
Eugeniahemmet : Synen på barnen i Eugeniahemmet
The aim of this essay is to examine the view on children with disability´s in the end of the 19 Th to the beginning of the 20 Th. We will examine the children that lived in Eugeniahememt but we will also examnie the view the society had on the children who lived on Egueniahemmet. In our essay there are four questions that we are going to answer.- Who took the initive to start Eugeniahemmet and how did it affect the activity?- Which view had the society on the children who lived on Eugeniahemmet?- How did the work with the children look like?- Which view had the staff, in Eugeniahemmet, on the children?The method that is being used in this essay is trying to analyses what the material tells us about the view on the children and how the work with the children lookt liked in Eugeniahemmet.The theory that we use is about Michel Focaults look on madness. Focault says that a person who is mad dosen?t have a connection between body and soul and that creates hallucinations witch leeds to madness.
The role and genetic control of non-coding RNAs in bacterial infection
Promoters are genetic elements that facilitate the transcription of a gene and they have been found in front of non-coding RNA (ncRNA) genes in different organ-isms, e.g. the model plant Arabidopsis thaliana. A similar element, DUSE, has been found in front of ncRNAs in the social amoeba Dictyostelium discoideum and a part of this project has been to analyze the function of this putative promoter element through cloning and expression studies. A construct to analyze the func-tion of DUSE was successfully designed and introduced into D. discoideum but full expression studies were not finished because of shortage of time.
Skolbiblioteket : om skolbibliotek i och utanför Sverige med fokus på Svenska skolan i Berlin
The focus of this thesis is the library at the Swedish school in Berlin, Germany. Being a school in a foreign country, and playing a role also as a public library, the conditions for the library are somewhat unusual. Considering those conditions, how should the library be organised and developed to meet the users' needs in the best way possible? To put the library in Berlin into a greater perspective, the first chapters of the thesis are dedicated to the issue of school libraries in Sweden; their historical development, their importance in the school curriculum and their present situation. Swedish research in the field of school libraries is presented and includes descriptions of theoretical analysing models.
Avskaffandet av Revisionsplikten i Introduktionsfasen VS Kreditgivning
Aim/Objective: The purpose of this paper is to investigate and analyze the early effects that could arise between entrepreneurs and lenders in connection with the auditing requirement, which has now been abolished. Through, empirical data identify the impact from the credit provider?s perspective and small business perspective and then make an overall assessment.Method:The authors are to achieve the purpose for this thesis through the use of both primary and secondary data. Primary data gathered through interviews and secondary data in the form of earlier thesis as well as articles.Result and conclusion: Banks have not prepared for the change in connection with the abolition of the audit requirement. Lenders look at repayment ability as the most important aspect of giving credit.
?Man försöker haka på något? - Om gymnasiebibliotekariers professionsroll i arbetet med elevers läsförståelse och deras roll i skolans pedagogiska verksamhet
This paper conducts a qualitative examination based on interviews with four high school librarians. The purpose is to illustrate their professional role in proportion to that of the teachers from working with students? reading comprehension and from their role, if any, in the school?s educational activity. The work is based on the following questions:- How does the high school librarian describe his or her work to increase the students' reading comprehension and contribute to their reading development?- How does the high school librarian describe his or her involvement in the schools? educational activity?- How can one understand the high school librarians' relation to the teachers with reference to the librarians? jurisdiction and the formal and actual legitimacy of the school library profession?The theoretical framework constitutes of the concept of jurisdiction and of formal and actual legitimacy.
Nyhetsmedia på Internet ? journalisters förhållningssätt till Internet som nyhetsmedium
The main purpose of this Master thesis is to investigate the journalists' attitude towards Internet as a news medium. The thesis also gives a general synopsis of the changing role of news media as enter the scene of Internet. The major part of this study consists of empirical studies though there is not much research-work made in this area. This case study is based on qualitative interviews of journalists. This method was the most suitable as the aim was to see tendencies and attitudes in a more individual light.
Kommunikationen mellan sjuksköterskor och äldre patienter inom vården- en metasyntes
Background: Good quality of communication has a significant role and is essential in the care, and there are many factors that have an impact on the communication between nurse and patient. It is important that the interaction and communication is directed to and focused on understanding in broad sense in order to make sure that the meeting between nurse and care taker will result in something positive. Through a greater understanding the cooperation between nurse and the patient will be facilitated, which will create opportunities for both sides to be part of and contribute to a meaningful rehabilitation.Purpose: The aim of the study is to describe how the elderly patient and the nurse experience the communication within the health care, however also to identify what factors that are essential for an optimal communication.2Method: In this study the method that has been chosen is metasynthesis. The metasynthesis method implies that qualitative studies, that illustrate elderly patients and nurses perceptions and experiences of communication within health care, have systematically been reviewed and compiled to a result.Result: The analysis of the study?s results in a composition that consist of the following three themes; the patients and the nurses perspective on how information should be conveyed, the role of the time aspect in communication and the impact of the attitude on communication.
De stenbundna skeppen i tra?dens skugga : En studie kring skeppsformade monument fra?n yngre bronsa?lder pa? O?land
Ship formed monuments from the Late Bronze Age on the island of O?land, southeast Sweden, have never been thoroughly dealt with in previous research, despite the fact that the region is suggested to have had a key-role in maritime trade networks. This thesis aims to address the ship formed monuments on O?land in relationship to the monuments in northern Sma?land and the island of Gotland. My goal is to discuss how the ship symbolism was practised during the Late Bronze Age in Scandinavia from a new perspective.
"Det är ett kluvet grattis!": en studie om unga mammors föräldraskap ur professionellas perspektiv.
The purpose of this study was to examine parenthood of young mothers from a professional point of view. The professionals work in a medium-sized city in Sweden and they represent different professions to give a broad perspective of the subject. The questions in the study were: What were the advantages of being a young mother of today and were there any problems with being a young mother, from the professionals perspective? What role did young mothers network and family play, from a professional point of view? From a professional point of view, how well did society handle young parenthood? How do the professionals handle the young mothers they met? Studies with reference to professionals' thoughts and expectations of young mothers were few, therefore the professionals were given a central position in this study. A qualitative method was chosen, for this study.
Skolbiblioteket ? definition och användning: en innehållsanalys av gymnasieskolans styrdokument 2012
The purpose of this thesis is to systematically describe and map how authorities define the school library and its function based on the current policy documents for the Swedish upper secondary school. The study is guided by the following questions: ? What dimensions does the school library have according to the explicit definitions, descriptions and requirements? ? What implicit arguments, references and unspoken assumptions about the school library and its role, function and significance can be derived? The study is delimited to the national policy documents, which have been divided into two groups ? structural and teaching focused ? corresponding to the two questions above. Further delimitations have been made to avoid noise and to manage a manual content analysis. Each question required its own analysis tool.
Gymnasielärares informationssökning: En studie av samhällskunskapslärares informationssökning i yrkesrollen
The aim of this thesis is to examine Social science teachers infor-mation seeking in their professional role.The focus in this study has been on what sources the teachers use for information seeking, examine and analyze their information practices and how they state their reasons for using different in-formation sources, and finally how these teachers experience con-ditions related to information seeking and how these conditions in-fluence their information seeking.This study is based on four semi structured qualitative interviews. The empirical material from the interviews has been compared to earlier relevant research and analyzed with a theoretical frame-work, which includes conceptions from a sociocultural perspec-tive, a matrix over different kinds of information sources devel-oped by Höglund och Persson and McKenzie?s model of infor-mation practices.The results of this study are:- These teachers use both formal and informal sources and external and internal sources. Digital sources are important and these have consequently been added to Höglund och Persson?s original matrix from 1985.- Information practices tend to overlap each other, for example ac-tive seeking (more specific and prepared information seeking) and active scanning (less specific), which are the two most common information practices among the teachers.
Välfärdsproblem hos mjölkkor i stora besättningar
The aim with the literature study is to inform about the risks that exists in large dairy farms(with focus on mastitis and hoof health) and to inform about the milk industry in Sweden.Personal comments from two study visits (Nötcenter Viken and Vadsbo Mjölk AB) arelinked together with the literature and forms into a discussion regarding sustainableagriculture versus the milk cow's welfare.The profitability for Sweden's milk farmers have decreased because of the decreased milkprice and current inflation. This leads to an increase in herdsize in order to make a profit.The milk cow herds in Sweden becomes fewer year by year and the herdsize increases. Theincreased herdsize can cause a decrease in the time the farmer spends per animal. This canaffect early disease detection and prolong the animals suffering.Swedish Board of Agriculture published (2008) statistics showing that today's milk cow ismedicated primarily because of two reasons; mastitis or hoof problems. Mastitis is thereason to two thirds of all treatments that are carried out.
Den orena revisionsberättelsen : En studie om styrelsens, aktiebolagets och revisorns påverkan
Title: The qualified audit report ? a study of Board of Director, Private Corporation and auditor?s impact. Seminar date: 31th of May, 2011Authors: Annika Jonasson & Emma SwanbergSupervisor: Andreas Jansson Education: the Business Administration and Economics Programme Course: Thesis, the Business, Administration and Economics Programme, 30 creditsKeywords: Qualified audit report, accounting, audit, auditor, board of directors private corporation, stakeholderBackground: It is important for the company's stakeholders to receive information what affects qualified audit report. The information is also important for the company?s management or owner in order to prevent qualified audit report. Board of directors (the ability to control the owners or management and provide critical resources), the management or owners (incentives to manipulate the annual report) and auditors (the ability to discover and report false financial statements) may have an impact why Swedish private corporations receiving qualified audit reports. Purpose: The overall purpose is to examine why Swedish Private Corporation receives qualified audit reports.Methodology: In order to fulfill the purpose of our thesis a deductive approach is used.