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956 Uppsatser om Failure to fulfil an obligation under the VAT-Directive - Sida 40 av 64
Kvalité och kontroll inom revisionsbranschen : spelar det egentligen någon roll?
Audit is a service of society that takes place in the public interest. To guarantee the quality of auditing a quality control is done with predetermined time intervals. The purpose of this paper is to investigate and analyze the concept quality and the procedure of the quality control and further to tie concepts like trust and ethics to the audit profession. To make the picture complete the paper also provides an insight regarding what deficiencies in quality, in other words failures, means to the audit profession. By performing semi-structured interviews with seven qualified auditors, active on different auditing firms in Skåne, substantial information was collected.
Measurement of ejection fraction of the left ventricular - A comparison between echocardiography and isotope angiography
Background: Documents and legislation inform us that parts of the public health service of Sweden, at a political level, aim to support people?s sexual health. Statistics show there has been an increase among young woman, seeking help for sexual pain during intercourse. The diagnosis that the media has come to observe lately is vulvar vestibulitis. In general there is a lack of knowledge about the existence of this state of pain and its causes, which impacts woman to get appropriate help and support in time.
"Jag skulle vara där en natt och så blev det 14 år" - en kvalitativ studie om hur socialsekreterare förhåller sig till sammanbrott i dygnsvården av unga
Swedish and international research indicate that many measures made by social services, concerning children and adolescents who are taken from their homes to an institution, are interrupted prematurely for different reasons. The word "breakdown" is used when a measure granted by the social service is broken before the projected time has passed. Research concerning how social service employees are influenced by measures being interrupted prematurely is very limited. The aim of this qualitative study is to examine how social service employees in Malmö are influenced by the premature interruption, "breakdown", of measures concerning children and adolescents who are taken from their homes to an institution. The theoretic basis for the study is Symbolic interactionism, especially the theory of Stefan Morén concerning conditions for change.The study is based on interviews with social employees, relevant material from research in this field and an examination of the theoretical basis.
Sverigedemokraterna i Kävlinge och Svedala kommun
In the rural districts of Sweden, especially in Skåne, the political party Sverigedemokraterna is gaining more and more territory. The aim of this thesis is to examine if the presence of Sverigedemokraterna has had an effect on the other political parties in Kävlinge and Svedala municipality, with focus on images and collective identity. The aim is also to examine what influence Sverigedemokraterna might have on the political agenda of the two municipalities. In order to be able to fulfil the purpose of the essay, we chose to combine three kinds of qualitative methods; interviews, observations and literature studies. We used theories about images and collective identity to examine in which way the municipal politicians tend to classify Sverigedemokraterna in terms of different images and if their presence has effected the other politicians in terms of forming a collective identity.
Självskattning av depression hos patienter med hjärtsjukdom : Validering av självskattningsformuläret ?Känsloläge?
AbstractObjective: The aim of this study was to investigate the statistical properties of a self-assessment instrument for depression, Känsloläge, with regard to validity, reliability and factor structure. Method: The data collection method used for the study was mail questionnaires. The sample consisted of patients who had received treatment for heart failure, arrhythmic disorders or coronary heart disease at a hospital in Uppsala, Sweden. The study population consisted of 53 patients. The self assessment form?s validity was analyzed by measuring the criterion validity.
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.
Fuktskador i bostadskök : En undersökning om fuktskador i kök och hur dessa kan förebyggas vid nyproduktion
Moisture damage in kitchens is an area that many people believe to be irrelevant andnot a subject to concern, however the problems encountered might be larger thananticipated.The purpose of this essay is to get a view of how problematic moisture damagecurrently is as well as what can be done to prevent damage during the constructionand building of new housing.Statistics regarding moisture damage as well as several tools for damage preventionhave been studied and investigated. Industrial regulations have been reviewed tounderstand the requirements construction companies must legally follow during theconstruction and building of new kitchens. Home manufacturers and largerentrepreneurs have been contacted in order to get their point of view regarding theproblems with moisture damages in kitchens.The knowledge of moisture safe constructions is prevalent by home manufacturers,insurance companies and entrepreneurs. Despite this knowledge, the constructioncompanies predominately follow the industries regulations, which normally onlyimplement the minimum requirements.In order to get construction companies to design and build kitchens with increasedmoisture security, stricter industrial regulations might be needed to be implemented.Unlike bathrooms and laundry rooms, kitchens are not defined as a ?wet room? andthe regulations for the construction of kitchens are more lenient.It is difficult to detect water leaks in an early state and the moisture damage is usuallyextensive before it is discovered and repaired if the kitchen lacks moisture securedconstruction and water security.
Sömnproblematik
Alwén, L & Holst, S. (2006) Sova med fiende, en litteraturstudie om hjärtviktspatienter och deras närståendes upplevelser av sömnstörningar, trötthet samt dess påverkan i dagliga livet. Hur kan sjuksköterskor stödja patienter och närstående i denna problematik? Examensarbete i omvårdnad, 10 poäng. Malmö högskola: Hälsa och Samhälle, Utbildningsområde omvårdnad, 2006.
Socialt förebyggande samarbetssamtal med föräldrar för barnets bästa
The purpose of the study was to increase the understanding of, and extend the knowledge about realization of mediations and its consequences on family law divisions and family centres. Within this area, organisational, methodical, relational and social preventative aspects of mediations were illustrated. This scope was judged to be of major importance, as recent studies show that children often suffer psychologically due to parents? lack of cooperation. Mediations are considered as a way of getting parents to agree.
Katastrofhantering i kapitalets förlovade land : Den amerikanska statens hantering av Dust Bowl och orkanen Katrina
In this thesis, I enquire into how the USA ? our world?s wealthiest and most powerful nation ? and its federal government has dealt with two of its most severe natural disasters: the drought and dust storms that plagued the Great Plains during the 1930?s, i.e. the Dust Bowl, and Hurricane Katrina, which made landfall in late August 2005. I attempt to identify differences and similarities and analyze if and, in that case, how the hegemonic politico-economic paradigm affected the federal management of these crises. This comparison is made relevant by the fact that two differing paradigms were at play during these events. In the thirties, President Franklin D. Roosevelt launched his ?New Deal?, a series of counter cyclical measures in line with the Keynesian school of economics, as a response to the overwhelming economic depression as well as the raging drought.
Hur kan mikroföretag bygga upp varumärken? : En studie av vilka faktorer ett mikroföretag kan använda vid uppbyggandet av sitt varumärke.
The purpose with this essay is to study how a micro enterprise builds a brand. This because the current situation makes it difficult to stand out from the vast amount of marketing messages available in the market without having an extensive marketing campaign. Small companies do not have the opportunity to put a lot of recourses as money into marketing as the large companies do. Neither do they afford to repair a brand failure.Brand building is a process that constantly is in progress in a company, large or small. To make this process concrete we have chosen to study the four factors; brand awareness, perceived quality, brand associations and brand loyalty.
Livet förändras : upplevelser av att leva nära en person med hjärtsvikt
Bakgrund: Hjärtsvikt är en kronisk sjukdom som påverkar livet både för den drabbade och dess närstående. Prognosen är allvarlig och slutskedet kan liknas vid cancersjukdom. Allt fler vårdas i hemmet, vilket ställer krav på egenvård och närståendes delaktighet. Närstående är ofta inte förberedda för den nya ansvarsfyllda rollen som sjukdomen kan medföra. Syfte: Syftet var att beskriva närståendes upplevelser av att leva nära en person med hjärtsvikt.
Utvärdering av ett Bränslecellsdrivet Flygplan.
With the increases in fuel costs due to the depletion of the world oil reserves and the increase of greenhouse gasses as a consequence to using oil as a fuel many companies are looking to new and innovative ways to power their aircraft. One of these new ways to power an aircraft is using fuel cells powered using hydrogen and oxygen, thus producing nothing but water vapour and small amounts of nitrogen dioxide as well as trace amounts of other emissions. Both Boeing (1) and Politecnico di Torino (2) have shown that it is possible to build an all-electric aircraft powered by fuel cells. Both flights used small, two-seater aircraft and a constant between them was the loss of the co-pilot seat due to weight and lack of space. As this paper will deal with a commercial aircraft a primary concern is the cargo and passenger capacity and whatever impact switching propulsion system has on these.
För barnets bästa? : En kvalitativ undersökning om förskollärare och rektorers tankar kring sin anmälningsskyldighet
We came across the discussion about the so-called duty to report (14 kap 1 § SoL) and we found some previous research, showing that preschool teachers are hesitant to report, and that they want real evidence that children are being mistreated, even though the duty to report clearly states that they have to report as soon as they suspect that a child is being mistreated. Our purpose became to study what tendencies and conditions preschool teachers and principals, placed in the municipalities of Hässleholm and Kristianstad, have to fulfil their duty to report according to the social services act, when there is a well founded suspicion that a child is being mistreated. We split the purpose into the following research questions: Do local guidelines about how preschool teachers should act when suspecting that a child is being mistreated exist, and are they being followed? To what degree does the staff has knowledge about these guidelines? How do preschool teachers experience the treatment from colleagues, principals and social welfare officers when they´ve done or wanted to do a report? How do preschool teachers experience the reactions of a report from custodians? We did conversational interviews with two principals, one from the municipality of Hässleholm, and one from the municipality of Kristianstad. We also made focusgroup interviews with the staff, three persons each from one of their respective preschools. Our conclusion is that preschool teachers are unwilling to report mistreatment.
?To help them to be wise? Balanserat bestånd i svenska folkbibliotek 2007
The aim of this thesis is to examine the term balanced collection in relation to Swedish laws and the democratic assignment. The Unesco Public Library Manifesto states that libraries are to formulate a policy defining objectives, priorities and services in relation to local community needs. The Swedish Libraries Act, paragraph 7, states that municipalities and counties shall adopt plans for library services. To fulfil our aim we will answer the following questions. By which terms is the democratic assignment visible in Swedish public libraries collection development policies? Is the term balanced collection used in Swedish public libraries collection development policies? If not, are there categories describing balanced collection? Do the terms in Swedish collection development policies differ to the six categories found by Farooq M.