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4039 Uppsatser om General third party audit - Sida 61 av 270

Varför gav jag bara godkänt? : En studie av vad lärare bedömer

Based on the concept of rhetorical situation, the purpose of this study is to compare and describe the three Socialist leader's May Day speech from the years 1954, 1978 and 2011. The results of the analysis showed that there is a big difference in how the leaders chooses to appeal to the rhetorical audience. Erlander, 1954, never appealed directly to his audience which Palme, 1978, did both initially as repeatedly throughout his speech. Juholt, 2011, has a personal and frequent appeal which is repeated throughout his speech, which is interpreted as a sign of the intimization of the public language. It proved difficult to discuss the Socialist rhetoric as one unified form.

Valet av hög revisionskvalité : Vilka faktorer beskriver valet?

This paper analyzes the auditor choices for a sample of 300 predominantly small Swedish firms, all located in Umeå. Our hypothesis was based on the complexity of a firm, the need of external financing, leverage, and the need of extra consultance from the auditfirm. Our definition of auditor quality is based on prior studies, and is frequently used by authors in this area. The assumption is based on that the auditor quality increases with the size of the auditfirm and the degree of the auditor. The auditor quality is therefor depending on the choice between an auditor from the group ?Big 5? or not, and the choice of an auditor with an higher degree.

"TILL SYVENDE OCH SIST ÄR DET VI SOM BESTÄMMER" En undersökning av folkbibliotekariers syn på användare på fyra filmavdelningar

The aim of this master´s thesis is to examine how librarian´s views of the users can vary for different types of materials in public libraries. We have seen that literature and reading are the central parts of the libraries in Sweden. All other types of media are traditionally seen as complements and in focus for the study is feature film as an example of these other medias. We examine policy documents to see the official view of the general target group of the libraries and compare it to the view of the users of feature films as expressed by the librarians. The study includes several different types of empirical materials such as interviews, observations and documents and the method used is case studies.

Kunskap inom socialtjänsten: en studie om kunskapssynen inom IFO i en medelstor svensk kommun.

The purpose of this study was to examine knowledge within the social services. We narrowed the study down from general knowledge to scientifically produced knowledge and how the social workers relate to such knowledge. We aimed to see how the social workers perceive different knowledge and how they relate to the different sources of knowledge. We also examined the different factors that will enable and motivate social workers to stay updated with scientifically produced knowledge that is relevant to their work. We also examined what limits the ability or motivation for renewing ones knowledge.

Made in Taiwan: Om identitetskonstruktion i Taiwan

Taiwan's recent democratization seem to have rallied a wider support of the notion of a national identity amongst its citizens which in the year 2000 led to the election of the pro-independence party DPP and President Chen Shui-bian. Meanwhile, China insists on the "one country, two systems" formula, regarding Taiwan as merely a Chinese province, and continues to fight any Taiwanese initiative towards sovereignty. Through a narrative perspective, this essay analyzes the self-conscious national identity-building quest embarked upon by DPP and President Chen Shui-bian. The analysis consists of three parts. Firstly, a text-analysis of President Chen Shui-bian's speeches is conducted to examine in what way he enforces and legitimizes the identity-building-process through narratives.

Bolivia kvinnorörelser och multietnisk stat

This thesis examines the possibility of Bolivian indigenous women?s social movements? getting their demands of a gender equal society fulfilled in the new state which was initiated in 2005 when Evo Morales became the first president representing the indigenous people of the country. By using a qualitative method I have showed that although the Bolivian indigenous women?s social movements? historically has been significant political actors for social change in the country, with representation at both regional and national level, Bolivian women are still subordinated in the social and political sphere. By applying a feminist intersectional perspective which takes its point of departure in a understanding of power as multidimensional, where gender, ethnicity and class are constitutive principals, multiculturalism theories and a social movements theory framework, I have found that even if institutional changes, that opened the system increased the indigenous women?s social movements political participation in Bolivia, power structures based on gender limited their possibilities to influence both socially and politically.

Vaccination mot Humant Papillomvirus - vem bör vaccineras?

Background: Infection with Human Papillomavirus, HPV, is one of the world's most common sexual transmitted infections. The virus causes genital warts (condyloma) but certain virus types can cause cancer. The most common cancer type caused by the virus is cancer of the cervix. Nowadays there is a screening program for women between 23 and 60 years of age where Pap smears of the cervix is taken to discover abnormalities at an early stage. Cervical cancer is very common all over the world and this screening program saves many lives, but not in the less developed countries since the screening program is too expensive.

Tycker de olika? : En kvantitativ undersökning av gymnasieungdomars syn på och attityder till svenskämnet med avseende på programkaraktär

The main purpose of this study has been to survey the pupils? general comprehension of the content and aim of Swedish as a subject in upper secondary school and their attitude towards the subject. Furthermore the study aims at discerning whether there is a distinguishable difference between programmes with vocational and academic character.The study is based on the results of 101 answers from students in an opinion poll handed out at a Western Swedish upper secondary school. Throughout the analysis the results of the two programme groups have been weighed against each other. The result of the survey shows that:? The understanding of the aim and content of Swedish at upper secondary school is acceptable as a whole.

Bolag i skatteparadis : Affärsmässigt motiverad verksamhet eller skatteflykt i form av konstlade upplägg

EU law is superior to Swedish domestic law, and it is on Sweden's responsibility to implement the COJ judgments so that it becomes compatible with EU law. The advantage of the Union being superior is the internal market given the member states.However, problems arise when the Swedish legislature goes further in its interpretation of EU law. Restrictions can be imposed but it must be considered to be strongly motivated so the restriction outweighs the need to maintain the freedoms granted by EU law. In Cadbury Schweppes, the court states that restrictions on freedom of establishment may be done to counter artificial arrangements whose sole purpose is to evade the national tax. Its further stated that an artificial arrangement does not exist in those cases there is a real business, even through the establishment in the low-taxing country is economically justified. The Swedish CFC rules states that the general rule is that if an establishment in a country within the EEA, which have lower corporate tax than 55% of the Swedish tax, the shareholder of this company is taxed on its current share in Sweden. The outcome of Cadbury Schweppes has not been made into a general rule, it became the exception. In addition to that in Sweden it is presumed that the company is an artificial arrangement that expressly are prohibited by the EUD, as well been implemented to supplement the rule, where the Swedish legislature changes the meaning of the term granted by the appeal. The Swedish legislature has amended the original economically motivated establishment, to be commercially motivated. The term is undefined, but applicable elsewhere in the Incometaxlaw and from this one can find that, for an establishment to be considered as commercially motivated the decisions to establish should be taken to promote normal profit-making enterprises based upon commercially motivated decisions..

VEM ST?DJER BIST?NDET? En kvantitativ studie om vilka faktorer som p?verkar attityden gentemot EU:s internationella bist?nd

The discussion regarding international aid tends to be highly debated for long periods of time. Some individuals are very positive towards aid and some individuals are less positive towards aid. This study aims to broaden the understanding of the aspects behind that. The previous research tends to focus on aid allocation within the EU, or which macro factors could influence which donor countries give to which recipient countries. This study aims to add to the research with which aspects at the individual level can influence the individual's attitude towards international aid from the EU.

Representation = legala mutor? : Gränsen mellan representation enligt 16 kap. 2 § IL och mutor eller andra otillbörliga belöningar enligt 9 kap. 10 § IL

Companies use different forms of representation to promote business negotiations. The regulations for the right to deduction for the cost of representation are stated in Chapter 16 section 2 of the Swedish Income Tax Act (IL). According to the law there must be an im-mediate connection between the expenditure and the business practice and the claimed de-duction must be reasonable. The Swedish tax authority publishes general recommendations regarding representation which are used as guidelines for the tax payer to follow. The gen-eral provision about tax deduction can be found in Chapter 16 section 1 of the Swedish In-come Tax Act (IL), stating that expenses to acquire or retain income shall be deductible.

Kamerametoden - en nyckel till mobila användare

Hur kan mobila användare studeras? Frågan blir allt mer aktuell i samband med att vi människor i större utsträckning blir mobila och därmed också använder mobila artefakter som en del av vardagslivet. Denna fråga är framförallt aktuell för de företag som utvecklar denna typ av artefakter. Vi har under detta kandidatarbete samarbetat med ett företag som dagligen ställs inför denna typ av frågor, och vi kommer i denna rapport behandla utvecklingen av en metod för att studera just mobila användare. Att studera användarna är naturligt, då det är de som är nyckeln till vilka tjänster och artefakter som just de har användning för.

Att leda ideella - en studie på gruppledare i Stockholms län

Over the past thirty years the political parties in Sweden have lost five out of six members. In order to retain existing members leadership in these organizations has become increasingly important. The aim of this paper is to identify what group leaders for party groups within the municipal council believe are the driving forces that underlie the councillors' voluntary commitment, identify the group leaders' leadership style and identify whether there exist a relationship between these driving forces and the leadership style. The approach applied is qualitative consisting of twelve interviews with twelve group leaders from six different municipalities in Stockholm county. The theoretical framework of this paper includes the Volunteer Functions Inventory and the Full Range Leadership Theory.

Filmljudets funktioner i krigsfilm : En audio-visuell analys av Apocalypse Now och Saving Private Ryan

I denna uppsats har filmljudet i krigsfilmerna Apocalypse Now och Saving Private Ryan undersökts. Detta har gjorts för att försöka bidra med ökad förståelse för filmljudets användningsområde och funktioner, främst för filmerna i fråga, men även för krigsfilm rent generellt. Filmljud i denna kontext omfattar allt det ljud som finns i film, men utesluter dock all ickediegetisk musik. Båda filmerna har undersökts genom en audio-visuell analys. En sådan analys görs genom att detaljgranska båda filmernas ljud- och bildinnehåll var för sig, för att slutligen undersöka samma filmsekvens som helhet då ljudet och bilden satts ihop igen.

Lärarrollen i förändring : En intervjustudie om lärares inställning till en förändrad lärarroll

During the past twenty years, the Swedish school systems have slowly changed to becomemore and more performance-driven. Private schools have been growing in general and, likeindependent schools and schools managed by municipalities, they profile themselves. Schoolsare becoming more performance and result-oriented, which has changed the roles of teachersin a dramatic way and is in general, still changing.By profiling students based on theirindividual performance, schools are able to help students identify themselves and their owngoals. The process of profiling is a slow one in which some teachers adapt more quickly thanothers, and one that is critical for other teachers to learn in order to keep up with the demandsof society.Schools, like ordinary businesses, are in constant competition with each other to keep up withthe newest and greatest models of teaching and to rank among the best in high achievements.Perhaps the downside of this modern school structure is that it is often difficult to have aschool where both school management and teachers see eye to eye. School management must heavily focus on the school?s results as a whole.

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