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4039 Uppsatser om General third party audit - Sida 32 av 270
Demokratins vara eller inte vara i Sydöstra Asien : En fallstudie av Vietnams förutsättningar för demokratisering.
This study aims at examine what kind of interest the European Union (EU) have in promoting a democracy process in Eastern Europe. The study is a descriptive case study where the case Ukraine is used to draw general conclusions. The questions asked to pursue the aim are: why does the EU want to promote a democracy process in Ukraine, what kind of methods does the EU use and why is Russia trying to prevent the EU-Ukraine development and instead supporting a Russia-Ukraine development. In this study an analytical model is created and used to analyze EU:s way in promoting democracy in Ukraine. The analyze model consists of six steps used to describe the general promotion of a democracy process and it?s applied in the empirical analysis.
Djurparkernas tillgänglighet av information och dess innehåll: är den tillräcklig?
The purpose of zoos has changed over the decades. From being menageries where wealthy people showed their collections of exotic animals to today?s zoos where science, conservation and education has become a central part of their work. Education in zoos gives them the opportunity to spread the knowledge about ecology, biology and biodiversity to the general public. Their aim is to change the public?s attitudes towards our wildlife and raise awareness about the threats that exists against our planets biodiversity.
Hur långt sträcker sig den svenska välfärdspolitikens strävan efter jämlikhet? : en diskursanalytisk fallstudie av storstadssatsningen
The aim of this study is to analyse the Swedish state´s ambition in achieving equality among its citizens. By studying the new urban policy introduced by the government in 1998 from a theoretical perspective the purpose of this essay is to understand the ideational dimensions in this policy project, in regard to established understandings about equality.The theoretical framework on which this study is based consists of two different parts. The first presents dominating models on welfare states, mainly focusing on the socialdemocratic welfare state. The second introduces influential theoretical views on equality, primarily discussing universalism and a differentiated equality view. It also presents theoretical views on how to understand the relationship between the state an its citizens.
Revisorns oberoende vid fristående rådgivning ? det ständiga dilemmat
Revisorn anlitas för att ge ett oberoende yttrande som ska säkerställa pålitligheten i företagensfinansiella rapporter. Denna tilltrosskapandande effekt kan endast uppnås om revisorn görsina bedömningar och fattar beslut utan att låta sig påverkas av andra personers viljor ellerönskningar. Att revisorn är oberoende är särskilt viktigt i de fall revisorernas arbete påverkarintressenters beslutsfattande. Diskussionen kring revisorns oberoende i samband medtillhandahållandet av fristående rådgivning har debatterats flitigt. Vissa menar att denfristående rådgivningen medför positiva effekter på revisionen, medan andra anser att denborde förbjudas då den utgör ett hot mot revisorns oberoende och påverkar förtroendet förbranschen.
EU som internationell aktör för demokratiska värderingar : EN beskrivande fallstudie av Ukrainas demokratiseringsprocess mellan åren 2004-2014
This study aims at examine what kind of interest the European Union (EU) have in promoting a democracy process in Eastern Europe. The study is a descriptive case study where the case Ukraine is used to draw general conclusions. The questions asked to pursue the aim are: why does the EU want to promote a democracy process in Ukraine, what kind of methods does the EU use and why is Russia trying to prevent the EU-Ukraine development and instead supporting a Russia-Ukraine development. In this study an analytical model is created and used to analyze EU:s way in promoting democracy in Ukraine. The analyze model consists of six steps used to describe the general promotion of a democracy process and it?s applied in the empirical analysis.
Ren eller oren revisionsberättelse : En kvantitativ studie om sambandet mellan revisionsarvodets storlek och ren/oren revisionsberättelse
Frågeställning: Påverkas en revisors benägenhet att avge en ren eller oren revisionsberättelse av revisionsarvodets storlek, om så på vilket sätt?Syfte: Syftet med denna uppsats är att fördjupa tidigare genomförd forskning inom detta ämnesområde, genom att undersöka om det finns ett samband mellan revisionsarvodets storlek och en revisors benägenhet att avge en ren eller oren revisionsberättelse, och i så fall på vilket sätt?Metod: Studien bygger på en kvantitativ metod där primärdata samlades in från databasen Retriever och omfattar 300 västmanländska mikroföretags årsredovisningar ifrån år 2009. I studien tillämpades även ett deduktivt tillvägagångssätt, vilket innebar att sekundärdata i form av etablerade teorier och tidigare forskning inom ämnet låg till grund för skapandet av studiens hypoteser. Efter insamling av primärdata sammanställdes datamaterialet i Microsoft Excel och därefter analyserades datan med hjälp av bivariat- och multivariat logistisk regressionsanalys i SPSS.Slutsats: I den bivariata logistiska regressionsanalysen återfanns inget signifikant samband mellan revisionsarvodets storlek och en revisors benägenhet att avge en ren eller oren revisionsberättelse. Däremot, påträffades ett positivt signifikant samband mellan dessa variabler i den multivariata logistiska regressionsanalysen.
Och nu blir det reklamfilm : En kvalitativ innehållsanalys av de sju svenska politiska reklamfilmerna inför EU-valet 2009
Och nu blir det reklamfilm - En kvalitativ innehållsanalys av de sju svenska politiska reklamfilmerna inför EU-valet 2009Seminar date: 2010-01-14Department: Media- and Communication scienceReport category: Degree project undergraduate levelAuthors: Johan Heikensten and Elin LarssonAdvisor: Kristoffer HoltPurpose: When TV4 for the first time offered advertising time to the Swedish political parties for the upcoming election of the European Parliament in 2009, a huge debate broke loose in the media. Regardless of opinions on the matter, we find it safe to say that political television commercials will have a great influence on future election campaigns in Sweden. Hence, we find it of great interest and importance to examine these seven commercials in order to look for tendencies, strategies and trends within the material. Theories: The theory chapter includes Communication, Political communication, Videostyle, Commercial strategies, Rhetoric and Semiotics. Methodology: The survey is based upon two qualitative analyses, a rhetorical analysis and a semiotic analysis.
Leka lära leva : En studie i inomhusmiljöns betydelse för små barns lek och lärande i förskolan
Our aim in this work has been to redesign ModernFamilies and make a user-friendly interface for people with aphasia. The focus has been to identify general issues they might face while using different technology and applications, in order to find better alternative design for ModernFamilies, with a focus on usability. To approach this issue, we used a qualitative method. Our study includes several interviews and observations preformed in conjunction with the AGNES project (AGeing in a NEtworked Society) and speech therapists. Aphasia requires simple design that in the same time gives them support to understand and use technology and different applications.
Vad spelar biblioteket för roll på folkhögskolan?
This report will focus on the folkhigh-school in its general form and the role of the libraries on these types of schools in particular. A library on folkhighschools have a tendency to be forgotten and ends up being somewhere in the middle of the libraryworld and the general educational organisations. The purpose of this essay is to examine and provide general views on the different roles that a library on a folkhighschool can have, as well as looking into the unique aspects of the type of school that a folkhighschool is in terms of influencing the libraries placed there. The methodology used in this study is qualitative. Interviews have been held on three different folkhighschools in south of Sweden.
"...det gäller att kunna knepen" datorstöd för kunskapsutbyte och lärande inom ett tekniskt arbetslag
Denna rapport behandlar en fältstudie genomförd på en kommunal teknisk
förvaltning samt en analys av studiematerialet. En tekniklösning på konceptuell
nivå arbetas fram. Metoder och synsätt för fältstudien beskrivs samt relationer
till forskningsområden som CSCW och CSCL.
Problembilden som kommer fram rör en åldrande personalkår där kunskap och
erfarenhet önskas ta till vara. Kompetensutveckling och informationsspridning
ligger högt på önskelistan hos personalen.
Communicating ethical sourcing : the case of palm oil in the Swedish food industry
Palm oil has been used in processed food commodities since the 19th century. An increasing demand for regulating and ensuring a more sustainable palm oil production has resulted in various initiatives. However, these initiatives have received critique due to lack of compliance and insufficient revisions of palm oil plantations. The initiatives for creating an ethical, social and environmentally sustainable production are not sufficient for the Swedish industrial users of palm oil. As a result, stakeholders such as Swedish food processing companies, commit to ethical sourcing codes of conduct that go beyond the international palm oil initiatives.
Organisering av ojämställdhet - En studie av kvinnors möjligheter att nå chefspositioner i Försvarsmaktens personalstab
This thesis aims to examine why women are prevented from attaining high positions in organizations. By executing a case study through qualitative interviews with employees from the Human Resource Department at the agency for Swedish Armed Forces, this study presents eight general and specific explanatory factors that hinder women from making a vertical career. The general factors include that women are discriminated against, women are perceived as less competent, men have created organizations and it is easier to recruit men. The specific factors include that a hierarchical organizational structure is correlated to inequality, that both the agency for Swedish Armed Forces and leadership are associated with masculinity and that women with civil competence face double misfortune. The division between general and specific factors indicate that the explanatory factors vary between organizations, which among other things implies that equality work should be tailored for the specific organization.
Vattnets väg genom ett romerskt bad. - tekniken bakom marmorn.
This essay focuses on the technical systems and functions behind how a Roman bath operated. I will present a general view by going through each part of the waters path through the bath one by one. Since there is no such thing as a standardised Roman bath I will, under each headline, present the sub subject with a presentation of the workings and then exemplifying through archaeological findings and ancient literary sources.This essay is therefore meant to present a thorough and clear presentation of the technical aspects of a roman bath. The aim is to give the reader an understanding of how a bathhouse worked in general and why. To this I want to present problems that the Romans were faced with and how they solved them..
Företags förberedelser inför revisorns besök
This dissertation discusses the preparations companies do when their auditor is about to visit them. We wanted to investigate if companies do some form of preparations with the intense of trying to influence the auditor in an, for the company, advantageous way. The purpose was to be fulfilled through the deductive process of theorization and from the gathering of empirical and the analysis of this data. We decided that a multiple case study would be the best approach for us, as we wanted to undertake a greater number of interviews than is normally done in a case study. The result from our study showed that auditors think that information from a company is more reliable, if its documentation is neatly kept, or if the relationship between the auditor and the company is good.
Svensk kod för bolagsstyrning : Förklaras det mer än vad det följs?
Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.