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4047 Uppsatser om General third party audit - Sida 48 av 270

Judikalisering och demokrati: Lagprövningsrätten i förändring?

In this thesis I examine the development and expansion of judicial power in Sweden. The concept of judicial review is defined and related to democratic theory, and the various forms of judicial review in use in Sweden are explained. The main focus is on the political and scientific discussion concerning judicial review since the mid 1970s. It is shown that judicial review so far has been used only to a limited extent and that the number of court cases has remained quite stable over time. The main cause of judicialization seems to be the supremacy of EU law following the Swedish EU membership in 1995 and the inclusion of the European Convention on Human Rights into Swedish law.

Matematikdidaktik : En teoretisk studie av att lära algebra

This is a literature study of learning mathematics in general and algebra in particular. The goal is to explore and investigate the learning procedure and the difficulties pupils have with their understanding. Furthermore, to understand what qualities is requested of pupils in their effort to be successful in mathematics and algebra. I have also explored different pupil thinking styles in mathematics and what consequences that has on their learning and understanding. Moreover, I have investigated some different learning styles and how they can be addressed in teaching of mathematics in general and algebra in particular.

Revisionspliktens avskaffande : - En kvalitativ studie om påverkan på den ekonomiska brottsligheten och Skatteverkets arbete

Problemdiskussion: För 25 år sedan infördes revisionsplikt i Sverige för samtliga aktiebolag. Idag diskuteras huruvida den lagen ska avskaffas och vilka bolag som ska kunna avsäga sig revision.Syfte: Författarna vill utreda om en avskaffad revisionsplikt kan leda till en ökning av den ekonomiska brottsligheten, därtill hur denna lagförändring kan påverka Skatteverkets arbete att bekämpa den.Metod: En kvalitativ studie har genomförts. Där den empiriska datainsamlingen bygger på intervjuer med tre regionchefer på skattverket. Den övriga datainsamlingen har skett via Internet, litteratur och via databaser vid Örebro universitet.Slutsats: För att den ekonomiska brottsligheten ska öka som en följd av revisionspliktens avskaffande krävs det att företaget anser att nyttan att frånsäga sig revision är större än den hjälp revisorn bistår med idag. Många bedömer att företag i framtiden kommer att använda sig av frivillig revision eftersom deras intressenter kommer att kräva detta..

Mobilitet, abstraktioner och kontextmedvetenhet:Nya vägar för SRÖ i Karlskrona att övervaka driften av fastigheter

Denna magisteruppsats beskriver framtagande och utveckling av riktlinjer för ett system vars mål är att förändra och förbättra en organisation, där arbetet idag utgår ifrån en stationär plats men där vi hävdar att arbetssättet skulle kunna vara helt mobilt. I uppsatsen beskriver och diskuterar vi vårt tillvägagångssätt, resultatet av fältstudier och analys samt en diskussion som behandlar konstruktionen av ett mobilt anpassningsbart system. Uppsatsen resulterar i framtagandet av designriktlinjer för en mobil artefakt. Denna artefakt ska kunna stödja det arbete som utförs av personalen som arbetar med drift och övervakning av fastigheter i Karlskrona kommun. Artefakten ska vara anpassningsbar till den miljö som den används inom, den ska ha förmågan att känna av den kontext den opererar inom samt ha förmågan att följa de interaktioner som personalen utför.

Hur påverkar stress och kompetens revisionskvalitet? : En kvantitativ undersökning av mindre revisionsbolag

Revisionskvalitet är något som ständigt verkar vara ett aktuellt ämne. Forskare har genom åren använt flera olika mått och metoder för att försöka mäta denna kvalité. Vi har i denna studie valt att använda oss av ett kvalitetsmått som heter Kvalitetshotande beteende (KHB) som innebär att vi istället för att mäta kvalitet, undersöker vad som kan hota revisionskvaliten. Exempel på kvalitetshotande beteenden kan vara att revisorn av olika anledningar hoppar över steg i kontrollpunkterna i revisionen eller godtar en klients svaga förklaring utan att själv titta närmare på fallet. Faktorer som skulle kunna påverka revisorer att begå dessa felaktigheter är flera, men vi har i vår studie valt att fokusera på olika stressfaktorer och kompetensfaktorer.

Pojkar leker rövare och flickor leker med Barbie : En studie om hur kön representeras och framställs språkligt i läseböcker för barn i årskurs 1

In this essay there will be four text books from grade 1 studied, the first one are from the year 1976 and it will be going forward to the year 2012. The aim of this study is to see how the genders are depicted and represented, as well as what roles the genders are given. I do also want to see if there is a notable change in this over time. I will be doing a study based on the quantity of the contents, and I will also be doing a critical discourse analysis.The result of the study showed that there were more gender-based constructions that referred to women in all of the four books, which indicates that women are represented more often in these reading books. It is most common to portray the genders in their stereotypical roles, which again are present in society, but sometimes these roles are depart from what?s present in society.

Företagsbibliotekariers identitet, kompetens och professionsutveckling : Exemplet Astra Zeneca

The purpose of this thesis is to examine the identity, competences and professional development of corporate librarians. I have done an empirical study based on semi structured interviews with 11 information professionals who were working at Astra Zeneca at the time of the re-organizations of the company in 2009 which ultimately led to the closing of the libraries. I have also examined the views on competences and professional development of librarians in general, both in Sweden and in Denmark. I have used Thomas Brante?s theories on profession types as well as Anders Ørom?s theories on librarian identities as my theoretical framework.

Det politiska i författningspolitiken - en idéanalys av riksdagsdebatten i anknytning till Grundlagsutredningen

This essay revolves around two questions: what is the nature of politics, and what kind of political order ensures a high rate of citizen participation? By using Cantal Mouffes theory on the political this essay shows how different understandings of the nature of politics can lead to diverging views on what forms democracy should take. Two such understandings are identified; one that sees the nature of politics as characterized by conflict and power, one that sees it as a space for cooperation in search for the common good. I trace these different ideas about the political in the parliamentary debate concerning Swedish constitutional reform. I conclude that the left-of-centre parties hold a view of the political closer to the conflict-perspective, while the green party together with the liberals/conservatives lean closer to the opposite view..

Invandringspolitik  : Idéanalys om dansk och svensk invandringspolitik

The purpose of this thesis is to analyze equalities/inequalities between the Danish and Swe-dish immigration policy based on Habermas theory about openings/closures and analyze the reasons to the differences between Danish and Swedish immigrant policy. Therefore this study has two question formulations, the first one was "Is there any equalities/inequalities between the Danish and Swedish immigration policy based on Habermas theory of openings and closings?" and the second was "Why are there equalities/inequalities between the Danish and Swedish immigration policy?" The results show that based on Habermas theory there are equalities between the Danish and Swedish immigration policy. On the question why, the re-sults show us that the factors who give the difference are work, people?s attitude to immi-grants and party politics.Keywords: Denmark, Sweden, Immigration policy, opening, closing..

Utvärdering av beräkningskoden APROS för användning i inneslutningsanalyser

At Forsmark nuclear power plant the rather old-fashioned software COPTA is used in containment safety analysis. There exists a desire within the organisation to introduce a more modern software with ability to more detailed modeling and increased usability.The goal of this thesis was to evaluate the software APROS in containment safety analysis. APROS models describing one of the containments at Forsmark NPP have been developed. Two simulations of typical containment incidents, one of them a large pipe break, have been made where containment safety parameters such as pressure and temperature are studied. Results are analyzed and verified against results from corresponding COPTA models.

I vilken utsträckning relaterar unga muslimer till vänster-högerskalan i svensk politik?: En fallstudie från SUMs ungdomskonferens 2009

To what extent do young Muslims relate to the left-right-scale in Swedish politics?: A case study from SUM?s youth conference of 2009.English AbstractIn Sweden there seem to be a growing concern about young people?s waning involvement in party politics. Another group that is sometimes described as uninvolved in politics is immigrants, living in worn down suburbs with low employment and education levels. In expressing sentiments like those above, it seems that ?guilt? is shifted onto young people or immigrants.

Bolagsstyrning och tillgänglighet : Hur funkar det?

AbstractThe OMX Nordic Exchange Stockholm requires all large companies to apply the Swedish Code ofCorporate Governance. A revised code will be applied from July 2008. The purpose of this paper is toidentify the accessibility of information on corporate governance and in particular how the compliance,concerning the Swedish Code of Corporate Governance in the perspective of an internet active generalpublic.This paper is a complete census of the companies at the OMX Nordic Exchange Stockholm whocomplies with the code. Each company website has been visited and a comparison between the sectorsat the OMX Exchange Stockholm has been performed.Results: 96% of the companies present the members of the nomination committee. 94% presents thenomination committees proposal of the company board members, though only 33% of the companies inthe Energy sector.

Att mäta generell skam : En analys baserad på Raschmodellen

The purpose of this paper was to investigate whether Suzanne Retzinger?s linguistic cues for shame and verbal behaviors for hiding shame could be used to measure shame in surveys based on Thomas Scheff?s theory of shame. I created a measurement instrument consisting of 30 statements, which were all meant to measure general shame.The instrument was administrated to 180 respondents studying at Karlstad University, of whom 4 respondents were removed from the data set due to lack of standardization. With the polytomous rasch model used for the analysis, data from 176 respondents were analyzed, of whom 124 respondents were female and 52 were male.The result showed that the measurement instrument?s statements should not be used together because the analysis indicated multidimensionality.

Möjligheter, behov och strategi för företagsetableringar inom High Voltage Valley

The structure of the thesis is based on opportunities to attract businesses to the region, the need of establishments in the region and benchmarking with establishment strategies of other cluster initiatives. The identified opportunities are the local business relationship with ABB, the prerequisites of life quality in the region and the availability of financial support. Further on has a number of opportunities to be developed been identified; diversification of the existing businesses, an expansion of the cooperation with universities and to simplify the contact with local authorities. Challenges that HVV is facing is: creating a more dynamic labor market, secure long-term labor supply, spread the image of the brand HVV and finally putting HVVs geographic scope. Two of the identified needs of establishments are strategically important: to establish a third-party logistician and commercializing systems for distributed generation and energy storage.

Valfrihetens konsekvenser : medvetna och omedvetna skolval

This study illuminates chosen parts of the present opportunities, in the Western World, for parents and children to choose which school the child will attend (freedom of choice), along with possible consequences that may follow. My research questions are: 1) Do tendencies show that freedom of choice leads to increased segregation, and if that is the case, how is it manifested and does it matter? 2) What relations between the student composition of schools and teachers' expectations and attitudes toward students are there? 3) Do the results from previous studies match with the result from my interviews? The methods used for answering the questions are literature studies and interviews made with six teachers who are working in two upper secondary schools in the northern part of Sweden, i.e. three from each school.The result shows that freedom of choice, regarding schools, seems to lead to student compositions that contribute to increased segregation in societies. It leads to more homogenous student compositions, in the form of ethnicity and social class, in schools in general, with consequences like different expectations and attitudes among teachers depending on the status of the composition.

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