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3339 Uppsatser om Auditors role in detecting fraud - Sida 8 av 223
En del av spelet : En studie av fotbollsdomarnas tillvaro i Gästrikland
There is a clear difference between the way football players and leaders regard the role of the referee, compared to the way the refereeing body looks at it. The refereeing body regard themselves as fundamental for the existence of the sport, while the other mentioned parties merely see them as functional justice makers. This view places the referees outside the field of football. This establishes a football culture, which is conflicted when it comes to the role of the referees on the field. The conflict comes to its edge in youth football, where the referees are under severe pressure.
Yrke: Operaproducent : En studie av operaproducentens roll och betydelse i Sverige 2008
ABSTRACTSofie Haag: Yrke: Operaproducent. En studie av operaproducentens roll och betydelse Sverige 2008. Uppsala universitet, Institutionen för musikvetenskap, 2009.The aim of this essay is to provide a better understanding of the role of the Swedish opera producer (often called "production manager") and the opera organisation in which he/she works. Very little has been written about this role, in Sweden as well as internationally. To fill this apparent gap, this study presents the results of inteviews with representatives of ten of Swedens´opera organisations, as well as three case studies.
Chef, medarbetare och kamratskap, hur hanteras balansen? - Två fallbeskrivningar utifrån erfarenheter i olika branscher
The examination is focusing on the person who is working in the supervising position in a company. Two different case studies performed with qualitative interviews. One case study is in the service industry and the other case study is in the manufacture industry. The aim with this study is to bring greater understanding to the eventual problems of identity that a supervisor canexperience because of his/her working position boarder between groups. This considering three roles of the supervisor; one role as asupervisor, one role as a colleague and one role as a friend.
Om museers praktik och samhällsfunktion : en fallstudie av District Six Museum i Kapstaden
This thesis is largely about museums and their role and development in and for society. With a field/case study of the District Six Museum in Cape Town, we try to encapsulate a modern function for museums within a context of 1) the current worldwide discussion on museums and their future, and 2) the development of a new democratic nation in South Africa, and museums possible role in that process. Through analysis of interviews made with concerned people within and outside the District Six museum weintend to get a picture of the views on this particular museum and its role and function, for its community and society at large, plus for other museums, as a possible role model. We find that this museum might be close to a type of museum that has been asked for by museologists and others in recent times..
Revisorns rekommendationer till mindre företag i valet mellan K2 och K3
Title: The auditor?s recommendations to small businesses in the choice of K2 and K3Authors: Christopher Dimovski and Dennis Carlsson Published: Spring 2014 Background: The background of this study is the introduction of the new K-regulations. For small businesses, there is a possibility to choose between the rule-based K2 and the principal-based K3. It becomes mandatory to apply the K-regulations from 2014. We want with this study understand and explain the significance of the auditor and its recommendations to small businesses in the choice between K2 and K3. Aim: The aim of this study is to describe how the auditor makes recommendations to small businesses in the choice between K2 and K3 and through that create an understanding of what influence the auditor have when it makes recommendations and at the end contribute to the building of models. Formulation of problem: How can we understand and explain the auditor?s recommendations to small businesses in the choice of K2 and K3?Methodology: We have used a qualitative method where we have interview eight auditors.
Föräldraroll - ett framtidsyrke? : en empirisk studie om hur sex föräldrar ser på föräldrarollen i ljuset av utbildningsidealet
Over the past decade there has been considerable debate in the media concerning the necessity of educating parents in how to be better parents, and strengthening their parental role. This question has also been debated at a national level, resulting in the state commissioning a number of official investigations into the problems that parental education could resolve. A growing body of scientific studies have shown that parental-educational programmes play a strong role in preventing behavioural problems amongst children and teenagers. Many Councils in Sweden already offer these parental courses to their citizens, but discussions are ongoing as to whether these courses should be obligatory for all parents before or near to the moment that they begin to have children. This conclusion has been supported by the official investigations commissioned to look into this issue.
Könsskillnader inom entreprenörskap : Samband mellan entreprenöriell self-efficacy, stress och kön
Entreprenöriell self-efficacy är en viktig faktor inom entreprenörskap som kan antas ha ett samband med stress. Den aktuella studien syftade till att undersöka sambandet mellan prediktorerna rollstress (role ambiguity, role conflict och role overload), generell stressupplevelse, ålder, stöd från omgivningen och kön samt den beroende variabeln entreprenöriell self-efficacy. Även könsskillnader undersöktes. Fyrtiotre nyblivna företagare besvarade enkäterna som skickades ut via e-post. Multipel regressionsanalys visade att ålder, kön, role ambiguity och generell stressupplevelse kunde predicera entreprenöriell self-efficacy.
En kvalitativ studie om ungdomsbrottslighet
This study will focus on the role of social services and their experiences regarding why youth become involved in criminal activities, as well as the preventive measures social services offer to address this issue. The paper employs the theories of territorial stigmatization, systems theory, and labeling theory (of deviant behavior). The study is based on a qualitative method. Semi-structured interviews were conducted with social workers who have experience working with youth involved in criminal activities or at risk of involvement. The results indicate that a lack of social cohesion can be a contributing factor to youth involvement in crime, and various factors can lead individuals to such situations.
Lågoffsetkomparator
Detecting small signals with a comparator demands that the total voltage offset is lower than the actual signal. The total offset includes the voltage offset in the comparator and the voltage offset that is created by the offset currents that flows thru the load at the comparators input. The goal with this comparator that has been developed has been that it will have a total voltage offset at maximum 500 uV. The comparator does not need to be extremely fast or does not need to operate in a big frequency area. To have all the flexibility that is needed a full custom technique is used.
God man är som en spindel i nätet : En kvalitativ studie om gode mäns roll och deras relation till ensamkommande barn, ur gode mäns perspektiv
This study is about a guardian ad litem mission, role and relation to unaccompanied children. On the basis of qualitative interviews the study aims to understand the trustees? role and relation to unaccompanied children. We chose to interview nine trustees to achieve a better insight of the trustees roll. We analyzed the interviews and tried to gain a better knowledge about a guardian ad litem mission, role and relationship to unaccompanied children with role theory and concepts off pastoral power and trust.
EUROPEISKA INVESTERINGSBANKEN (EIB) OCH ?TRANSPARENS SOM F?RTROENDETS VALUTA? En studie av policy och praktik inom EIB
This thesis explores how the concept of ?legal corruption? manifests itself within the
European Investment Bank with a modern approach to the theoretical understanding of anticorruption
efforts. This approach conceptualises the idea of complementing theories based on
contextual applicability rather than focusing on their competing qualities. The European
Investment Bank (EIB), as the world?s largest multilateral lender, is an underexplored yet
vital organ of the European Union, which has recently faced criticism for its alleged lack of
transparency and dubious application of policy.
Att beskriva och jämföra en expertgrupp och intensivvårdssjuksköterskors överensstämmelse i att detektera delirium hos intuberade, respiratorbehandlade patienter med sedering/analgesi, före och efter en utbildningsintervention : En kvasiexperimentell stud
The aim: was to describe and compare a group of experts and critical care nurses' agreement in detecting delirium in intubated, ventilator treated patients with sedation / analgesia, before and after an in house training intervention with the instrument Confusion Assessment Method for the Intensive Care Unit (CAM-ICU).Method: A quasi-experimental study, one group pretest - posttest design. A convenience sample of 17 critical care nurses in a general intensive care unit included. To detect delirium the instrument CAM-ICU was used, 21 paired tests before and 22 after an educational intervention.Main Results: The results showed that after an in house training intervention sensitivity and kappa coefficient improved of the characteristic 1 "acute onset and fluctuating course," an improvement that was significant. In other features, and overall values were signs of numerical improvement and deterioration in sensitivity, specificity and kappa coefficient but no significant change.Conclusion: Implementing a new instrument for detecting delirium in clinical practice requires education and follow-up. A small sample of critical care nurses with varying ability to use the new instrument and the fact that patients' status may change rapidly making it difficult to draw any conclusions from this study.
Rätt för mig men fel för dig : En studie om pengabedrägerier mot CSN och studenters inställningar till pengar i vardagslivet
Denna uppsats syftar till att undersöka pengarnas möjliga negativa påverkan på studenter och hur studenter resonerar om pengarnas värde i vardagen. Empiriskt behandlar uppsatsen varför studenter skulle kunna försöka lura den statliga myndigheten Centrala studiestödsnämnden (CSN) på låne- och studiebidrag. Två fokusgruppsintervjuer har gjorts för att samla in material. Intervjuerna har kodats enligt grounded theory-metoden. Resultaten visar att pengar har en stor inverkan på informanterna ? både på ett negativt och positivt sätt.
Harmonisering av Goodwill : en studie kring IASBs införandet av impairmenttester och slopandet av poolningsmetoden
The problems and the opinions regarding accounting of Goodwill have always been an issue. In the search for a more standardised accounting standard IASB made a series of changes with the implementation of IFRS/IAS, which means that all companies who are listed on any stock exchange in Europe have to follow these new standards. During the process IASB wanted some feedback from the users to get a better understanding of how different participants in the economic market would respond to a number of questions regarding different changes in the accounting. In total IASB got 126 responses for the 'Comment Letters' (CL) they sent out.This paper aims to review these CL and examine how different participants will stand on different questions, mainly regarding the elimination of the pooling method and if goodwill is to be amortised but also any opinions regarding the implementation of the impairment tests. The present study comprises 126 CL, which represent participants from all the corners of the Earth.
Intern kontroll och riskhantering
The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company.