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9151 Uppsatser om FAR (the institute for the accounting profession in Sweden) - Sida 45 av 611
Högutbildade utrikesfödda och deras svårigheter för att komma ut på arbetsmarknaden
The aim of my work was, from the point of view from my respondents and literature, to create a picture of why so many highly educated people born abroad don't have an employment that coincides with their education.The question at issue was: How come highly educated people born abroad don't have an employment that coincides with their education from the native country?In my work, I carried out interviews with six highly educated people born abroad that moved to Sweden in the 1990's. In my results and my conclusion I started with the view of the respondents and the literature, linked together to some theories I have found fruitful for my understanding of the respondents' answers.The theoretical starting point for analysis of my work was the human capital theory, the theory of growth, the signal and filter theory and Habermas' theory.The result of my studies show that there are several factors that causes many highly educated people born abroad to have difficulties in getting an employment that coincides with their education. Such factors are weaknesses in the language, the lack of networks within one's profession and the fact that it takes a long time to complement the education..
Folkbibliotekariens yrkesidentitet : vad den består av och hur den formas
This master's thesis reports on our investigation of how the public librarian's professional identity is formed and what it is formed of. We have considered factors such as: education, competence and daily tasks. In order to fulfil this aim we have used a literature study on concepts such as competence, education, professional identity and profession. We have also carried out an empirical study where we have interviewed nine librarians on public libraries. The method of analysis is qualitative.
Döden till mötes : kriterier för att lokalisera avrättningsplatser på Gotland
The aim of this thesis is to investigate which criteria that can be used to locate execution sites on the island of Gotland, Sweden. The execution sites, which are used to test the criteria against, range in date from early medieval period to 1876 when the last public execution in Sweden took place. Why these criteria can be used will be discussed along with attempts to explain why they have been used frequently or not so frequent. The results show that the execution sites are most commonly located in clear view, near roads, on heights and on unfertile soil. Other criteria that appears less frequent, but that still can be used in the process of locating execution sites, are graves, crossroads and boarders..
Längden på revisionsuppdraget och revisionskvaliteten : Finns det något samband?
This study examines whether there is an association between the length of the client-auditor relationship and audit quality, using absolute unexpected accruals estimated by industry as a measure of audit quality based on a modified Jones model. The study is motivated by the proposal on mandatory audit firm rotation for publicly traded companies from the European Commission, which is based on the notion that longer auditor firm tenure creates a familiarity threat which reduces the audit quality. Both the relation between audit quality and auditor partner tenure and audit firm tenure is examined in this study, using multivariate regression controlling for auditor type (Big 4 versus non-Big 4), signing auditors (one versus two auditors), firm size, profitability, leverage and age. There is a significant negative relationship between audit quality and audit partner tenure when only companies employing Big 4 is tested, which indicate that auditors constrain managements extreme accounting measures with longer tenure. The results provide no significant evidence of an increase in the absolute unexpected accruals with audit firm tenure, when only Big 4 companies are tested.
Hur skiljer sig invandrarpolitiken åt mellan de svenska riksdagspartierna? : En kvalitativ textanalys av riksdagspartiernas parti- och idéprogram.
As the numbers of immigrants to Sweden and the EU are ever increasing even the right-wing populist parties grow faster in number. Sweden, Germany and France are three European countries that receive 90 percent of all asylum seekers and should therefore have a well-established and talked about immigration policy one can think. Yet the political parties in Sweden do not mention much about the immigration policy apart from the political party Sweden Democrats. This study aims to analyze eight different political parties in the Swedish parliament through a textual analysis to see what kind of immigration policy they share. Carl Dahlström has a theory to determine what type of policy a certain party has and whether they want to assimilate or integrate immigrants.
Folkbibliotekarien och det livslånga lärandet En undersökning av ett projekt till stöd för vuxenstuderandes livslånga lärande
The purpose of this master thesis is to investigate issues concerning lifelong learning and the role of the public librarian. This is done by examining LärForum Forum for Learning, a project initiated at a public library located outside of Stockholm, with the aim of supporting adults lifelong learning. The major questions raised in this study are: How do the seven librarians interviewed define lifelong learning and how do they perceive their own role in relation to lifelong learning in the public library? Do they work with adult learners in a different way than they do with "ordinary" users of the library? Has their conception of their own role as a public librarian changed as a result of LärForum, and do they find it necessary to acquire new skills because of the project? Data was collected through interviews and observation, and the study is a qualitative case study. The main results are that the librarians see their role in lifelong learning in the public library as self-evident, and they see lifelong learning mostly as learning for an individuals personal development.
Hur beaktar de olika professionerna inom vuxenpsykiatrin ett barnperspektiv?
Föräldrar med psykisk sjukdom har ofta en bristande omsorgsförmåga och barnen till dessa föräldrar får inte alltid sina behov tillgodosedda. Personal på en psykiatrisk öppenvårdsmottagning som träffar föräldrar och även ibland barnen får en chans att få en inblick i hur familjen och barnen har det. Jag har gjort en fallstudie på en psykiatrisk öppenvårdsmottagning i en västsvensk stad, där jag har intervjuat sju personer inom fyra olika professioner, två kuratorer, två psykologer, två sjuksköterskor och en arbetsterapeut. Jag jämförde dessa med varandra och undersökte hur de tolkar barnperspektivet och hur de använder sig av detta. Skiljer de sig åt, och vad beror det på i så fall? I min studie kom jag fram till att den professionelles utbildning, profession och det uppdrag man har i organisationen spelar en stor roll för vilket handlingsutrymme man har och hur man inom detta använder sig av ett barnperspektiv.
Biologisk mångfald i staden och dess närhet : möjligheter att som landskapsarkitekt främja biologisk mångfald
In a time of increasing urbanization the human tenure effects on the land has lead to a decrease and fragmentation of areas that are valuable to urban wildlife. These actions have had a detrimental effect on the species and habitats that exist in cities and towns.This paper investigates, through the study of relevant literature and the undertaking of interviews and field visits, the role that biodiversity plays in our society. The current attitude towards urban biodiversity and the responsibility for its promotion within the landscape architect profession has been explored.This paper includes three English case studies and a design proposal investigating how one can work to promote biodiversity on a smaller scale.This paper concludes that urban biodiversity is multi-functional ? being of ecological, social and cultural significance. The landscape architecture profession must be aware of the need to combine a variety of different factors such as economical, social and environmental aspects.
Affärssystemets påverkan på ekonomistyrningen
Bakgrund: Under det senaste decenniet har det blivit allt vanligare att implementeraaffärssystem i organisationer. Det kan idag ses som en förutsättning för att organisationer skalyckas med sin verksamhet. Det finns i huvudsak två sätt att implementera ett affärssystem.Det första är att en organisation skaffar ett standardsystem och då får verksamheten anpassasig efter affärssystemet. Det andra är att implementera ett verksamhetsanpassat system och dåanpassar man affärssystemet efter verksamheten. Tidigare forskar anser att den effektenaffärssystemet har på ekonomistyrningen är att många rutinjobb försvinner, personalen blirmer kunnig och kan fatta snabbare beslut och informationen är realtiduppdaterad vilket ledertill att bättre beslutsfattande.Forskningsfrågor: På vilket sätt påverkar affärssystemet ekonomistyrningen? Hurunderlättar affärssystemet arbetet med ekonomistyrningen?Syfte: Att förstå hur arbetet med affärssystemet påverkan ekonomistyrningen itillverkningsföretag.Metod: En kvalitativ fallstudie studie på två tillverkningsföretag inomsprängmedelsbranschen, Orica Sweden och Eurenco Bofors.
Den nationella värdegrunden : en kritisk granskning av implementeringen av äldreomsorgens värdegrund i en kommun
The aim of the study was to investigate how a community motivates and ensures the implementation of its values and how this document affected personnel of meaning, vision and daily operations. The study was based on semi-structured interviews, in which nine respondents were interviewed in a city in southern Sweden. Interviews dealt with three different themes, all concerned organization or set of values. The analysis was based partly on how organizations and institutions build up and maintain their legitimacy. The analysis was also explained by the new institutional theory and its concepts isomorphism.
Den svenska invandraren: En studie om utlandssvenskar och återvändare
Should I/we move abroad or not? This is a question that surely many of today?s expatriate Swedes asked themselves and was probably largely debated by most. How does is feel to move back to Sweden? I have chosen to contact a number of expatriate Swedes and some that have returned, in order to receive answers to these questions.The aim with this thesis is to study the experiences and thoughts of people living in a different country as to were they were born and also those of people returning to Sweden. I have used a hermeneutic analytical method alongside a socio-psychological identity perspective when I studied the replies of my 69 respondents.
I vilkas intressen förs den nya svenska biståndspolitiken? En textanalytisk studie i vilkas intresse den svenska biståndspolitiken har förändrats och vilkas intressen som återspeglas i den nya biståndspolitiken.
Introduction: The health for individuals with intellectual disabilities is asubject that is prioritized by the Swedish Institute for Public Health. Socialsupport has been proven to be important for health and quality of life. Despitethis fact there is no research available regarding the influence social support hason health and quality of life for people with intellectual disabilities in Sweden.Aim: To describe social support and the consequence of social support forhealth and quality of life for individuals with intellectual disabilities. Method:A litterature review of research in a defined area with a descriptive design.Systematic searches for articles were done in several databases and ultimately16 articles were chosen. Themes and categories were created with respect to theaim of this study during the analysis of the articles.
Vad påverkar handlingsutrymmet? : En kvalitativ studie av ekonomihandläggares reflektioner kring sitt handlingsutrymme
AbstractSocial welfare workers employed in the same county base their assessments on the same laws, routines and guidelines, yet it seems that they sometimes come to different decisions. It's the discretion that enables the social workers to make individualized decisions adapted to each clients unique situation.The purpose of this paper is to examine social welfare workers reflections on discretion and what influences their discretion in the professional role.Six qualitative interviews were conducted with social welfare workers in three communitys i the middle of Sweden.The main result shows that it is primarily four factors that affect the social welfare workers discretion in the professional role :External factors such as other organizations change of regulations and cooperation with other organizations.Organizational factors such as routines, rules and guidelines .Professional factors such as the opportunity to use experience and professionalknowledge to determine which measure works in different situations.Individual factors like the workers ability for initiative and the clients individualcircumstances. Social welfare workers feel that they have a relatively wide discretion in their profession. They believe they have the ability to make individual evaluations of each client, however they also believe that their discretion often is limited by lack of time.Key words: social welfare workers, clients, discretion, assessments. .
Förtroendebyggande i finasiella analystjänster
This bachelor thesis aims to analyse the Swedish mortgage market and investigate whether it is in a current price bubble or not. Comparisons have been made with Denmark, a country with a market similar to Sweden?s, and where the mortgage market faced a price bubble that crashed in 2008. The housing market in Stockholm has been analysed as a separate market, as it differs from Sweden as a whole in prices and underlying factors to increased prices. The conclusion of this thesis is that not Sweden, nor Stockholm, is currently in a price bubble at the mortgage market.
Moral distress och dess konsekvenser för sjuksköterskans yrkesutövning : Littersturstudie
The aim of the present literature study was to describe the significant factors contributing to the development of moral distress and the consequences of moral distress can lead to in the nurse profession. A literature search was performed in the databases Medline through PubMed and Academic Search Elite on the basis of in advanced defined criterions. A total of 19 articles was reviewed and included in the study. The main result revealed that nurses experience moral distress and that it is frequent within the nurse profession. The findings revealed that there seem to be several significant factors in the development of moral distress, such as providing life-sustaining care, competing loyalties, conflicts with the physician, communication barriers, emotional barriers, cultural barriers, regulation and rules and working environment that gives the nurse difficult or unsolved ethical dilemmas.